Advance tax for casual taxable persons must be calculated after accounting for eligible input tax credit under GST.
A casual taxable person must deposit advance tax based on estimated net tax liability after accounting for eligible input tax credit. Long-running exhibitions exceeding the short-term threshold require normal registration with allotment letters as business proof and no advance tax for registration. Where an Input Service Distributor distributes excess credit contrary to rules, excess credit is recoverable from recipients with interest and penalty; recipients may voluntarily remit via the prescribed form or face recovery proceedings, and the ISD is additionally liable to a general penalty.

GST Helpdesks for MSMEs to assist with registration, returns, refunds and customs queries, with local nodal coordination.
CBIC is establishing special GST Helpdesks for the MSME sector across multiple districts to assist with GST registration, return filing, refund claims, e way bill matters and related publicity and educational outreach; district Prabhari Officers will coordinate the program. Customs field formations will set up local MSME Help desks to address export IGST refund, drawback and other customs issues, with an identified nodal officer for case intake and resolution.

Refund procedure: rectified refund applications must be filed under the original ARN and re credit is not required until portal update.
Where a deficiency memo issues, taxpayers must submit a rectified refund application under the original ARN and re credit to the electronic credit ledger using FORM GST RFD 01B is not required until the portal is updated. Amendments and notifications modify IGST export refund eligibility: importers under the specified customs notifications are excluded after the substitutional notification, but exporters receiving capital goods under the EPCG scheme remain eligible; earlier circulars on this matter are superseded.

IGST export refund rectification extended: revised refund requests accepted to sanction differential IGST and compensation cess.
Extension of the alternative rectification mechanism is provided for exporters to correct invoice mismatches under the SB005 error for shipping bills filed up to 15.11.2018, enabling sanctioning of differential IGST refund amounts where scrolls were generated for lesser amounts than actually paid. Exporters must submit a duly filled and signed Revised Refund Request (RRR) to the designated Deputy Commissioner; the facility is available only for scrolled shipping bills and only once per eligible bill.

Procedure for return of time expired drugs clarified, trade and public directed to follow and disseminate the circular guidance.
A departmental trade notice highlights a central GST policy circular clarifying the procedure for the return of time expired drugs or medicines, and directs that the circular's contents be brought to the attention of trade associations and the public to ensure compliance and uniform implementation of the guidance.

Casual taxable person compliance clarified; guidance issued on recovery of excess input tax credit by Input Service Distributor.
Clarification addresses GST treatment and obligations for a casual taxable person, including registration, tax liability timing, and return compliance, and explains administrative guidance on recovery of excess Input Tax Credit distributed by an Input Service Distributor, outlining allocation accuracy, identification of over-distributions, and procedures for recoupment or adjustment.

Refund procedure clarifications: notice transmits CBIC circular guiding GST refund claims and urges stakeholder dissemination.
Clarification on procedural and interpretive issues relating to refund under GST, transmitting Circular No. 70/44/2018-GST from the GST Policy wing of the CBIC as authoritative guidance and directing trade and public dissemination to ensure uniform compliance with the clarified refund procedures and obligations.

Refund processing for UIN entities clarified, referencing GST policy circular on documentation and submission requirements.
Clarification on processing of refund claims filed by UIN entities emphasizes that GST Policy wing guidance governs how refund applications by UIN-registered recipients are to be processed, specifying documentary and submission standards for officials adjudicating refund entitlement. The notice directs trade associations and the public to consult and circulate the referenced circular so that officials apply refund processing procedures consistently.

IGST export refund rectification extension allows one-time differential refund claims for scrolled shipping bills, including compensation cess.
Extension permits exporters to claim and Customs to sanction differential IGST refunds, including compensation cess omissions, for scrolled Shipping Bills filed up to 15.11.2018 via an ICES officer-interface. Eligibility is limited to scrolled SBs and the facility is one-time per SB; exporters must submit a signed Revised Refund Request (RRR) to the designated AC/DC (and may email a scanned copy) for officer verification and sanction, after which a fresh scroll for the differential amount will be generated.

Electronic sealing requirement for bonded warehouses deferred to allow infrastructure setup and procurement of RFID seals.
Electronic sealing (RFID seals) for deposit and removal of goods from Customs bonded warehouses, originally notified for earlier implementation, has been deferred by the Board and the date of implementation extended to enable establishment of infrastructure and procurement of seals by warehouse owners; the extension is communicated to importers, exporters, Customs bonded warehouse licensees, Customs brokers and trade members by Circular No. 41/2018.

Commencement of Sea Cargo Manifest Regulations deferred; new effective start set for March to guide stakeholder compliance.
The Sea Cargo Manifest and Transhipment Regulations, 2018, earlier indicated to commence on 1 November 2018, were amended by Board Notification No. 88/2018-Customs (N.T.) dated 30.10.2018 to defer their commencement to 1 March 2019, and this public notice informs steamer agents, importers, customs brokers and consol agents of the revised effective date.

IGST export refund rectification: one-time officer interface remedy enables sanction of differential refunds after verified Revised Refund Request.
An ICES officer interface facility allows one-time rectification and sanction of differential IGST refunds, including compensation cess, for shipping bills already scrolled and filed up to the extended cut off; exporters must submit a signed Revised Refund Request to the AC (IGST Refund), who will verify and approve the differential amount in ICES to enable issuance of a fresh scroll.

Electronic seal compliance: exporters must avoid certain RFID e-seals pending verification; customs may inspect containers.
Information indicates certain RFID electronic seals can be scanned without being locked and were found non-compliant. Exporters are instructed to refrain from using e-seals procured from the three identified vendors until further orders. If such e-seals are detected during scanning, the Customs preventive officer will verify lock status and the Docks Superintendent may order container examination based on perceived risk. Trade parties should report implementation difficulties to the Assistant Commissioner of Customs via the provided contact.

IGST export refund rectification: officer interface remedy enables one time correction and differential refund processing.
Extension of rectification facility for IGST refund claims for SB005 invoice mismatches and an ICES officer-interface process to sanction differential IGST refunds for shipping bills filed up to 15.11.2018. Exporters must submit the Concordance Table or a duly filled Revised Refund Request (RRR) to the designated AC/DC; the facility applies only to scrolled shipping bills, may be used once per bill, and aims to correct omissions including Compensation Cess or typographical errors so fresh scrolls for differential amounts can be generated.

IGST export refunds: extension allowing one-time revised refund claims for scrolled shipping bills via officer interface.
Extension of the officer interface rectification facility permits exporters with scrolled shipping bills filed up to 15.11.2018 to seek sanction of differential IGST refunds where scrolls were generated for lesser amounts due to declaration errors, omission of compensation cess, or officer typographical mistakes. Eligible exporters must submit a Revised Refund Request (RRR) to the designated AC/DC (and may email a scanned copy); the designated officer will verify in ICES and, once approved, a fresh scroll will be generated for the differential amount. The facility is available only for already scrolled SBs and only once per SB.

Custodianship extension of perishable cargo terminal under Customs Act permits continued export storage subject to regulatory conditions.
Custodianship of the Perishable Cargo Terminal at Air Cargo Complex, Mumbai is extended to M/S. Mumbai International Airport Pvt. Ltd., to be operated by Mumbai Cargo Service Center Cold Chain Solutions Pvt. Ltd., for safe custody of perishable export cargo, linked to the validity of the existing bank guarantee and governed by the Customs Act (Chapter VIII), the Handling of Cargo in Customs Areas Regulations and the original notification's terms; the Commissioner may terminate the appointment after assigning reasons and allowing explanation.

Electronics and IT imports must comply with mandatory BIS registration and mobile devices require valid IMEI/ESN identifiers.
Customs must enforce the Electronics and IT Goods (Compulsory Registration) Order, 2012 so that 44 specified electronic/IT product categories are imported only if they bear the BIS Standard Mark and valid BIS registration (verified on the BIS portal) and the importer has uploaded the BIS certificate on e Sanchit; GSM handsets without valid IMEI and CDMA handsets without valid ESN/MEID (including all zero identifiers) are prohibited.

Return of time-expired drugs under GST clarified through procedural instructions for officers and trade organisations.
Clarification is issued on the procedure relating to the return of time-expired drugs or medicines under GST. The communication forwards the Central Board of Indirect Taxes and Customs circular issued for that purpose and directs that subordinate officers be informed and compliance ensured. It also requires that trade organisations be apprised of the clarified procedure at the departmental level.

Casual taxable person and excess input tax credit recovery clarified under GST for administrative compliance.
Clarification is circulated on issues concerning casual taxable persons under GST and recovery of excess input tax credit distributed by an Input Service Distributor. The communication forwards the Central Board circular for information and compliance, and directs subordinate officers and trade organisations to be informed at the local level.

GST refund clarification directs field officers to ensure compliance and inform trade organisations of updated guidance.
Clarification regarding certain issues related to refund under GST was forwarded to field formations in Uttar Pradesh through the cited central circular. The communication directs zonal and joint commissioners to inform subordinate officers, ensure compliance, and convey the clarification to trade organisations at their level. It was issued with the approval of the Commissioner, Commercial Tax, Uttar Pradesh, and enclosed the referenced circular for guidance on refund-related issues.