Paperless export document uploads enable digitally signed supporting documents and online assessment, moving toward mandatory electronic submission.
Pilot permits voluntary uploading of digitally signed supporting documents via ICEGATE eSANCHIT for Shipping Bills, allowing post generation upload to obtain an Image Reference Number and link documents by amendment; Customs will view electronic documents during ICES assessment and the facility will be extended to Participating Government Agencies, while exporters must retain original supporting documents for five years and produce them on demand.

IPE notification obligations: timely reporting of director or partner cessations and joinings ensures continued recognition compliance.
IPE recognition is conditional on continued satisfaction of eligibility requirements and prompt notification to the Board when an insolvency professional ceases to be, or joins as, a director or partner. Notifications must be made within seven days using the Annexure format by the authorised signatory from the IPE's registered email; retrospective unreported changes must be submitted forthwith. Failure to comply may invite appropriate action including withdrawal of recognition.

Paperless export processing via eSANCHIT enables electronic upload and linkage of supporting documents, streamlining Customs assessment and LEO issuance.
Pilot introduction of paperless export processing via eSANCHIT enables exporters and customs brokers to upload digitally signed supporting documents on ICEGATE, obtain an Image Reference Number for post filing linkage, and amend Shipping Bills at Service Centres. Customs officers will view electronic documents on ICES during assessment and may request additional online uploads; goods registration, examination recording, and LEO issuance will be processed online. The pilot includes Service Centre uploads and digital signatures on LEO messages, while original supporting documents must be retained for the prescribed retention period.

Removal of refund restriction on accumulated input tax credit for fabrics allows prospective claims but lapses prior accumulated input credits.
Amendment removes refund bar for accumulated Input Tax Credit on listed fabrics prospectively from 1 August 2018 and provides that accumulated ITC on inputs for inward supplies up to 31 July 2018 shall lapse to the extent unutilised after payment of GST for July 2018. Lapsing is confined to input-credit arising from inverted duty structure and excludes ITC on input services, capital goods and zero-rated supplies. The amount to lapse is to be computed using the prescribed refund-calculation formula applied mutatis mutandis; taxable persons must self-assess and report the lapsed amount in their GSTR-3B for August 2018 and retain supporting calculations for verification.

Fertilizer classification: concessional GST applies when supplied for direct use or manufacture of agricultural fertilizers.
Fertilizers falling under Chapter 31 that are supplied for direct agricultural use or for use in manufacturing other complex soil or crop fertilizers attract the concessional GST rate, including where they are used via intermediate products; fertilizers from the same headings that are clearly not intended for fertilizer use attract the higher rate. The distinction is based on end use rather than tariff classification alone.

GST on retained feedstock: refinery liable only on net quantity retained; returns taxable when resupplied.
GST is payable by refineries only on the net quantity of petroleum gases retained by manufacturers for producing petrochemical and chemical products; returned residual quantity is taxable only when supplied by the refinery to another person. This clarification applies mutatis mutandis to similar feedstock retention-and-return supply arrangements and requires net billing on the amount retained, within the context of GST law.

GST classification: rates determined by HSN headings and the product's essential character, distinguishing supplies and job work.
Clarifies GST classification and applicable rates by HSN heading for specified goods and services: fortified toned milk is Nil under HSN 0401; all beet and cane sugar fall under heading 1701 and attract the reduced sugar rate; both plain and modified tamarind kernel powder fall under Chapter 13 at the reduced TKP rate; drinking water supplied for public purposes not in sealed containers is Nil rated. Classification guidance provided for plasma, wipes (by essential character), metallised yarn/kasab, marine engines for fishing vessels, cotton quilts defined by filling, bus body building (supply vs service), and disc brake pads as vehicle parts.

Migration procedure for provisional GST registrants requires application in REG-01 and GSTN mapping to complete registration.
Taxpayers with only a provisional identification number who completed Part A but not Part B of FORM GST REG-26 must submit specified details to the jurisdictional CGST nodal officer and request completion of migration. After GSTN contact, the taxpayer must apply in FORM GST REG-01, receive ARN, new GSTIN and access token, then email new GSTIN, access token, ARN and old GSTIN to GSTN for mapping; GSTN will map the new and old GSTINs and the taxpayer must perform a first-time login on the portal to generate the registration certificate. Such taxpayers shall be deemed registered from 1st July, 2017.

Authentication of trade notifications: DGFT-signed notifications carry Central Government approval via Commerce Minister, clarifying validity.
Notifications published by the DGFT in the Gazette are issued with Central Government approval through the Commerce & Industry Minister under the foreign trade statutory framework and Foreign Trade Policy; the Director General of Foreign Trade signs these Notifications as the authenticating officer on behalf of the President under the Government of India Authentication Rules, 2002 and a Ministry of Commerce order.

Bond discharge procedure: electronic submission of export proofs enables expedited acknowledgment and discharge under prescribed timelines.
Nominated agencies/banks must electronically submit prescribed export proofs (EP copy of shipping bills, customs-attested invoice, bank certificate of realization/e-BRC) to the designated customs e-mail; the Assistant/Deputy Commissioner must acknowledge within 24 hours, issue any deficiency memo within five days, require additional documents only with Additional Commissioner approval, receive deficient/additional documents within seven days, confirm export via documents or ICES, and discharge the bond within seven days of confirmation.

GST enforcement powers under the Uttar Pradesh Act cover inspection, search, summons, vehicle checks, arrest, and sampling.
Power under the Uttar Pradesh Goods and Services Tax Act, 2017 is set out for enforcement action to secure compliance, prevent tax evasion, and support investigation, inspection, search, seizure, interception, arrest, and allied proceedings. The circular explains when authorised officers may inspect premises, issue prohibition orders, summon persons, examine records and computer systems, intercept vehicles, seek police and other official assistance, arrest in specified cases of serious tax evasion, and take samples. It also refers to information returns, statistics collection, and expert assistance.

Paperless export processing eSANCHIT enables digital upload and IRN linkage of supporting documents, moving toward mandatory use.
Pilot eSANCHIT at New Delhi and Chennai enables authorized persons to upload digitally signed supporting documents on ICEGATE, obtain Image Reference Numbers for post submission linking to Shipping Bills via Service Centre amendments, and allows Customs to access these electronic documents during ICES assessment; Participating Government Agencies will be enabled for viewing in due course, while physical goods registration, examination and electronic Let Export Order delivery continue.

Testing facility verification required before forwarding samples to outside laboratories; use upgraded revenue laboratories or alternate revenue labs instead.
Field formations must verify with their jurisdictional revenue laboratory whether testing facilities for a particular item exist before forwarding samples to outside government laboratories; if the jurisdictional lab lacks capability, samples should be sent preferentially to another revenue laboratory with the facility rather than to an outside laboratory. CRCL must continuously update an accessible web-based list of testing facilities at each revenue laboratory to prevent testing delays, and Principal Commissioners/Commissioners are to issue public notices to inform stakeholders of these procedural requirements.

Government-supported Line of Credit permits export financing for a wind energy project with sourcing and remittance conditions for exporters.
A Line of Credit from Export-Import Bank of India to Banco Exterior De Cuba finances eligible exports for a wind energy project, requiring at least 75 percent of goods and services to be sourced from India and permitting up to 25 percent foreign procurement; the agreement is effective from August 8, 2018 with a terminal utilisation period of sixty months from each contract's scheduled completion.

Line of Credit finances export of eligible Indian goods and services under Government backed export finance terms.
Exim Bank has provided a Government supported Line of Credit to Banco Exterior De Cuba to finance export of eligible goods and services for a cogeneration power plant; at least 75% of each contract's value must be supplied from India, up to 25% may be procured abroad, shipments must be declared in the Export Declaration Form, and no agency commission is payable from the LoC though exporters may use own funds or EEFC balances for commission remittance subject to standard AD Category I bank controls.

Line of Credit support enables financing of eligible Indian exports to ECOWAS projects with local supply and compliance conditions.
Exim Bank's Government supported Line of Credit to Ecowas Bank finances eligible Indian exports for development projects, requiring at least 75% local supply from India, terminal utilization measured from project completion, shipment declaration in the Export Declaration Form, prohibition on agency commission under the LoC with limited exceptions for exporter-funded commission payments, and compliance and remittance facilitation by AD Category I banks; directions are issued under FEMA.

SEIS online application module delayed; exporters instructed to apply after the newly scheduled availability date.
Availability of the SEIS E.Com module for filing applications on the newly notified ANF 3B is postponed to 20.09.2018. Although ANF 3B was notified and earlier communication indicated module access from 01.09.2018, testing delays require exporters and trade members to apply online only after 20.09.2018; the Directorate expresses regret for the inconvenience.

Migration completion procedure enables taxpayers with provisional IDs to complete GST migration and map new and old GSTINs.
Taxpayers with provisional IDs who did not complete FORM GST REG 26 must submit a request letter to the jurisdictional DC/AC with the Primary Authorized Signatory's e mail and mobile number; requests are verified by CGST Division, Commissionerate and Zonal Nodal Officers and recommended to GSTN. Upon GSTN selection the taxpayer must file Form GST REG 01 using that e mail, receive a second e mail with ARN, new GSTIN and access token, then e mail [email protected] with ARN, new GSTIN, access token and old GSTIN/PID for backend replacement. GSTN will map the new GSTIN to the old one and send a third e mail with the old GSTIN and fresh access token for activation.

Migration window re-opening enables provisional-ID taxpayers to complete GST migration and backend mapping to original GSTIN.
Taxpayers with provisional IDs who did not complete migration must submit a request to the jurisdictional DC/AC providing the Primary Authorized Signatory's email and mobile. Verified requests progress from DC/AC to Commissionerate and Zonal Nodal Officers and then to GSTN. Selected taxpayers must apply via Form GST REG-01 using that email, receive ARN, NEW GSTIN and Access Token, then request GSTN by email to replace the NEW GSTIN with the OLD GSTIN. GSTN will perform backend mapping and issue a final email with the OLD GSTIN and fresh Access Token; taxpayers must not activate the NEW GSTIN before replacement.

Empanelment of Chartered Engineers for valuation of used machinery and metal scrap; applicants must meet qualification and integrity conditions.
Empanelment is invited of Chartered Engineers for valuation of old and used machinery, computers and peripherals, metal scrap and secondary/defective metal articles. Applicants must submit prescribed forms with professional certificates, GST registration, and proof of experience; specialists preferred. Applicants must undertake non involvement in specified tax or customs offences; false information may lead to cancellation and penal action. Valuation reports on second hand machinery must follow CBEC Circular No. 25/2015 Customs. Certificates by empanelled engineers are advisory and service charges are borne by importers. A public notice will list empanelled engineers.