Maintenance of books of accounts may be centralized at principal place of business; ITC remains available subject to statutory conditions.
The circular clarifies that warehouses storing tea, coffee, rubber and similar goods must be declared as additional places of business by principals and auctioneers, who are ordinarily required to maintain books of accounts at each such place; where difficulties exist, those books may instead be maintained at the principal place of business provided the jurisdictional proper officer is informed in writing. It further confirms that principals or auctioneers may avail input tax credit subject to the provisions of the Act and rules, and that the guidance applies to goods supplied only through auction where the auctioneer claims ITC on pre-auction supplies.

Supply by artist: artworks exhibited at galleries are taxed only on actual sale; interstate movements attract integrated tax.
Artworks moved by an artist may be transported on a delivery challan (and e-way bill where applicable) with the tax invoice issued at the time of actual supply; movements between States are treated as inter-state supply attracting integrated tax. Provision of artworks to galleries for exhibition without consideration from the gallery is not a supply - GST arises only when a buyer selects and purchases the displayed artwork.

Extension of time for intimation of stock details in FORM GST CMP-03; compliance deadline extended by state tax authority.
Extension of time is granted for the intimation of details of stock held on the day preceding the date from which the option to pay tax under the composition levy is exercised, to be furnished in FORM GST CMP-03; the order supersedes the earlier departmental order and fixes a new compliance deadline for submission.

Composition levy option: extension for filing stock intimation prior to commencement of composition granted to taxpayers.
Extension granted for the period within which persons opting for the composition levy must intimate details of stock held on the day before the option is exercised, to be submitted in FORM GST CMP-03 under sub-rule (4) of rule 3 read with section 168 of the Bihar Goods and Services Tax framework; the office order supersedes the earlier order and extends the compliance deadline for furnishing the prescribed stock particulars.

Extension of time-limit for intimation of stock details for composition taxpayers; filing in FORM GST CMP-03 permitted beyond original deadline.
Extension of the period for furnishing particulars of stock held immediately before the date from which the option to pay tax under the composition scheme is exercised in FORM GST CMP-03 until 31st January, 2018, under powers of sub rule (4) of rule 3 read with section 168 of the Act, superseding Order No. 05/2017-Puducherry-GST.

Extension of time for composition scheme stock intimation; deadline extended for filing FORM GST CMP 03 under composition provisions.
Extension is granted for furnishing the intimation of details of stock held immediately before the date from which the option to pay tax under the composition levy is exercised, to be submitted in FORM GST CMP-03; the filing period is extended until 31st January, 2018, under sub rule (4) of rule 3 of the Maharashtra GST Rules read with section 168 of the Maharashtra GST Act, superseding Order No. 05/2017 MGST dated 28th October 2017.

Intimation of stock details for composition scheme extended; deadline moved to allow filing in FORM GST CMP-03.
The time limit for furnishing details of stock held on the date preceding the date from which the option to pay tax under section 10 is exercised, in FORM GST CMP-03, is extended until 31st January, 2018. The order is issued under sub rule (4) of rule 3 of the Jharkhand GST Rules, 2017 read with section 168 of the Act and supersedes Order No. 05/2017 GST.

Composition levy stock intimation deadline extended for filing FORM GST CMP-03 under rule 3 and section 168.
The Commissioner extended the period for furnishing details of stock held immediately before the date from which the option to pay tax under section 10 is exercised in FORM GST CMP-03, exercising powers under sub rule (4) of rule 3 read with section 168 of the Act and superseding the prior order, thereby setting a new final date for filing the stock intimation.

Maintenance of books of accounts may be centralised at principal place with written intimation, preserving input tax credit eligibility.
Principals and auctioneers handling tea, coffee, rubber etc. must declare warehouses as additional places of business and, ordinarily, maintain books of accounts at each such place; where difficulties exist they may maintain those books at their principal place of business after written intimation to the jurisdictional proper officer, and remain eligible to claim input tax credit subject to other statutory conditions.

Advance Ruling applications may be filed manually with online fee payment requirement and prescribed forms.
Advance ruling applications and appeals may be filed manually in quadruplicate in the prescribed forms where the portal module is unavailable; applications must state the question sought, be accompanied by the fee deposited online via a generated temporary ID with printed challan, and be signed by authorised persons with self attested annexures and supporting documents. Appeals by officers use a separate prescribed form and attract no fee. All filings must be presented to the jurisdictional State Authority or State Appellate Authority for Advance Ruling.

Countervailing duty rebatability as drawback clarified; brand-rate claims required when inputs bearing CVDs were used.
Countervailing duties are rebatable as Duty Drawback but, since they are excluded from All Industry Rates, refund of such duties must be claimed by applying for a Brand Rate; drawback is payable only where inputs that suffered Countervailing Duties were actually used in the exported goods, as confirmed by verification for fixation of the Brand Rate. If imported goods subject to Countervailing Duties are exported as such, drawback on export as such will include the incidence of those duties, subject to other conditions.

Indian rupee payments at duty free shops allowed via INR cards; prices to be displayed in INR, no conversion fees.
Duty Free Shops must accept payments in Indian rupees via INR debit and credit cards without requiring prior currency conversion, and must display all prices in Indian rupees. INR card payments in arrival halls remain subject to the existing Indian currency ceiling for incoming passengers, while INR card payments in departure halls for outgoing passengers face no limit. DFSs must not impose foreign-exchange conversion charges on INR card transactions; payments in foreign currency, if chosen, shall be charged using the Customs Act exchange rate.

FPI investment limits in government securities revised, raising caps while preserving existing allocation and monitoring conditions.
Revises FPI caps in government debt effective January 1, 2018 by increasing the upper ceilings for central government securities overall and for Long Term FPIs, and by raising both general and long term State Development Loan limits; existing allocation and monitoring conditions continue to apply and custodians are to notify FPI clients.

Shareholding disclosure: PAN-based consolidation required to prevent duplicate reporting of specified securities holdings.
Disclosures of holdings of specified securities must include the PAN of the first holder in joint holdings and the shareholding of promoters, promoter group, public shareholders and non-public non-promoter shareholders must be consolidated by PAN and folio number to avoid multiple disclosures, applying to both physical and dematerialized holdings.

Countervailing duty rebate as duty drawback requires brand rate verification that CVD bearing inputs were used in exports.
CVD levied under the Customs Tariff Act is rebatable as drawback but, because CVD is excluded from All Industry Rates, CVD-specific drawback must be claimed via Brand Rate under the Drawback Rules; admissibility depends on verification that inputs which bore CVD were actually used in the exported goods. If imported goods on which CVD was paid are exported as such, drawback under the Customs Act may include the CVD component as part of total duties paid, subject to other statutory conditions.

Countervailing duty rebate as drawback clarified; brand-rate application required where inputs bearing such duty were used in exports.
Countervailing Duties are rebatable as duty drawback but are excluded from All Industry Rates; drawback on such duties must be claimed via Brand Rate applications and is admissible only where verification confirms the inputs that bore countervailing duty were actually used in the exported goods. If imported goods subject to countervailing duty are exported unchanged, drawback may include the countervailing duty component as part of total duties paid, subject to other conditions.

IGST applies when ownership of imported goods in a bonded warehouse is transferred before ex-bond clearance.
Transfers or sales of imported goods deposited in a customs bonded warehouse before clearance constitute a supply and, being before goods cross the customs frontier, are treated as inter-State supplies subject to IGST; the value of such supply is determined under the CGST/IGST valuation provisions and IGST is payable notwithstanding that customs duties remain deferred and are collected later at ex-bonding on the value fixed under the Customs Act.

Reverse charge liability for IFSC SEZ units: procure specified input services without integrated tax by furnishing Letter of Undertaking.
Units in IFSC SEZ receiving input services chargeable on reverse charge are deemed suppliers and liable for integrated tax, but may procure such services without payment of integrated tax by furnishing a Letter of Undertaking in lieu of a bond, subject to the procedural conditions and exceptions applicable to such undertakings; the clarification applies mutatis mutandis to IFSC SEZ units and aligns reverse-charge treatment with zero-rated import of services for authorized operations.

E-way bill misuse prevention through vehicle inspection, invoice scrutiny, and checks on undervaluation and misdeclaration of goods.
Instructions were issued for inspection of vehicles to prevent misuse of the e-way bill system by evasion through split invoicing and undervaluation of goods. Where goods are transported in a vehicle through more than three invoices each below the threshold value, detailed physical verification of the vehicle is to be carried out, and the invoices are to be collected for further examination of the trader by the investigation unit. Detailed checking is also required where traders attempt to avoid the e-way bill requirement by misdeclaring costly goods as cheaper goods, transporting unbranded goods in place of branded goods, or showing substantial undervaluation.

Wrong office selection in e-way bill registration must be corrected to restore proper monitoring and officer login visibility.
Correction of wrong office selection in e-way bill registration was directed so that the correct tax assessing office could be mapped on the GST portal based on the trader's business address, enabling downloaded e-way bill information to appear in the proper officer's login. Assessing officers were instructed to verify jurisdiction through the registration register, update the office through the e-way bill portal using the GSTIN, and ensure that all previously downloaded e-way bills became available under the newly selected office for effective monitoring, with strict compliance required by the specified deadline.