Late fee under Customs Act: Assistant/Deputy Commissioners may grant waivers with weekly consolidated reporting for approval.
Late fee is leviable under section 46(3) of the Customs Act for late filing of bills of entry, subject to the cap in Notification 36/2018 which limits charges to the duty payable or to a fixed maximum where no duty is payable. Assistant/Deputy Commissioners are authorised to process full or partial waiver requests and must submit a consolidated weekly report for ex post facto approval by Joint/Additional Commissioners; contested cases remain individually referable to Joint/Additional Commissioners.

Inter state supply of warehoused goods: central and state tax paid earlier treated as compliant where equal to integrated tax.
Supplies of goods deposited in customs bonded warehouses were inter state supplies, but due to lack of reporting facility on the common portal for July 2017-March 2018, suppliers reported them as intra State and paid central tax and state tax. As a one time exception, suppliers who paid central and state tax for such supplies during that period are deemed to have complied with tax payment provisions provided the sum of central and state tax paid equals the integrated tax due.

Place of supply requirement must be included on inter state tax invoices, failing which penal action may follow.
Tax invoices for supplies made in the course of inter State trade or commerce must specify the place of supply along with the name of the State; determination of place of supply should follow the statutory rules for goods and services, and failure to include these particulars attracts statutory penal consequences.

Inter-state supply reporting: Registered suppliers must report supplies to unregistered persons in prescribed GSTR tables.
Registered suppliers making inter State supplies to unregistered persons must report such supplies with the place of supply in Table 3.2 of FORM GSTR 3B and Table 7B of FORM GSTR 1. Non reporting in GSTR 3B prevents proper apportionment of IGST to the State of supply, produces mismatches in apportioned tax, and results in non compliance; contraventions attract penal action under section 125 of the Goa GST Act.

Inter-State supply of warehoused goods: one-time exception treating equal CGST+SGST payments as compliant for the earlier period.
Supply of goods in customs bonded warehouses is treated as Inter-State supply. Due to FORM GSTR 1 reporting limitations on the common portal (July 2017-March 2018), suppliers paid central tax and state tax instead of integrated tax. As a one time administrative deeming exception, suppliers who paid central and state tax for such supplies during the period will be deemed compliant provided the sum of central and state tax equals the integrated tax otherwise payable.

Inter-State supply treatment for goods in customs bonded warehouses confirmed, with one-time concession for equivalent tax paid.
Supply of goods deposited in customs bonded warehouses is treated as inter-State supply, but due to portal limitations from July 2017 to March 2018 some suppliers reported and paid central and state tax as intra-State. As a one-time administrative concession, suppliers who paid central and state tax equal in aggregate to the integrated tax due for those warehoused supplies will be deemed to have complied with tax payment obligations.

Inter State supply characterization: one time deeming of central and state tax paid as discharge of IGST for warehoused goods.
Supplies of goods from customs bonded warehouses are inter State supplies; owing to a portal deficiency taxpayers reported and paid central tax and State tax instead of IGST. As a one time exception, where the sum of central tax and State tax paid during the affected period equals the IGST due, such payment will be deemed compliance with IGST payment obligations. The Board instructs field formations to publicise the Circular and report implementation difficulties.

Place of supply must appear on inter state tax invoices to ensure correct State tax allocation and compliance.
Registered persons supplying in the course of inter State trade or commerce must state the place of supply with the State name on the tax invoice as required by rule 46(n) of the GGST Rules and section 31 of the GGST Act; non compliance may attract penalties under sections 122 or 125. Reference is made to sections 10 and 12 of the Integrated GST Act to determine place of supply for goods and services, and implementation difficulties may be reported to the Chief Commissioner.

Place of supply requirement: inter state invoices must state place of supply and State, noncompliance attracts penal action.
Registered persons making inter State supplies must specify the place of supply along with the name of the State on the tax invoice in compliance with rule 46(n). The place of supply for goods and services should be determined with reference to the Integrated GST Act provisions. Failure to include these mandated particulars may attract penal action under the CGST Act provisions reflected in sections 122 and 125.

Reporting inter State supplies to unregistered persons required; affects IGST apportionment and attracts penalty for non compliance.
Registered suppliers must report inter State supplies to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR 3B and report inter State supplies to unregistered persons rate wise in Table 7B of FORM GSTR 1, including the place of supply. Non reporting in Table 3.2 prevents correct IGST apportionment to the State of supply, causes mismatches in apportioned integrated tax, and attracts penal action for contravention of the Act or rules.

Inter State supply reporting must appear in GSTR 3B and GSTR 1 to secure IGST apportionment; penalty for non compliance.
Registered suppliers must report inter State supplies to unregistered persons, composition taxpayers and UIN holders with place of supply in Table 3.2 of Form GSTR 3B and, where applicable, in Table 7B of Form GSTR 1. The data in Table 3.2 is used to apportion IGST to the State where supply occurs; omission leads to non apportionment and a mismatch between actual supplies and integrated tax apportioned. Consistent reporting in both returns is required and failure to comply attracts penal action under the Act.

Reporting inter State supplies to unregistered persons: ensure GSTR 3B and GSTR 1 entries to secure correct IGST apportionment.
Registered suppliers must report inter State supplies to unregistered persons, composition taxpayers and UIN holders in Table 3.2 of FORM GSTR 3B and rate wise inter State supplies to unregistered persons in Table 7B of FORM GSTR 1. Non reporting in Table 3.2 causes incorrect IGST apportionment to the State of supply and mismatches in supplies versus apportioned tax. The Board directs reporting of such supplies with place of supply in both prescribed tables and warns that contraventions may attract penal action under the CGST Act.

Export licensing for Red Sanders wood requires quota allocation, PCCF Certificate of Origin, and MOEF&CC NOC for approval.
Export licensing for Red Sanders wood from cultivation on private land requires DGFT allocation under an annual quota recommended by MOEF&CC, conditional on MOEF&CC's NOC and EFC allocation. Applicants must submit prescribed electronic applications with proof of legal origin, procurement details, physically verified current stock, and a PCCF-issued Certificate of Origin. Value-added product exports require additional physical verification, certified lists with photographs, and an undertaking on specifications. COOs for inter-state transfers require source-state permissions and verification before issuance by the receiving State's PCCF. DGFT considers complete emailed applications on merit.

Apportionment of IGST requires reporting inter State supplies to unregistered persons in GSTR forms to ensure correct state allocation.
Registered suppliers must report inter State supplies to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR 3B and rate wise inter State supplies to unregistered persons in Table 7B of FORM GSTR 1, including place of supply, because apportionment of IGST to the State depends on information in Table 3.2; non reporting causes non apportionment, mismatches in tax apportionment and attracts penal action under the Manipur GST regime.

Inter-State supply of warehoused goods: CGST and SGST treated as equivalent to IGST for past portal-reporting period.
Supplies of goods held in customs bonded warehouses are inter State supplies but, from July 2017 to March 2018, portal limitations caused taxpayers to report them as intra State and pay central and state tax. As a one time administrative exception, taxpayers who paid central and state tax during that period will be treated as compliant if the combined central and state tax paid equals the integrated tax due on those supplies.

Place of supply must be stated with State on invoices for inter State supplies, non-compliance attracts GST penalties.
Registered persons making inter State supplies must specify the place of supply along with the name of the State on the tax invoice as required by rule 46(n) of the Assam GST Rules to ensure tax accrues to the State of consumption. The place of supply for goods and services is to be determined by reference to the Integrated GST place of supply provisions. Contravention of invoice particulars attracts penalties under the Assam GST Act; the circular is clarificatory and effective 18 February 2019.

Reporting inter-State supplies to unregistered persons ensures correct IGST apportionment and avoids penalty for non-reporting.
Registered suppliers making inter-State supplies to unregistered persons must report such supplies with place of supply in Table 3.2 of FORM GSTR-3B and in Table 7B of FORM GSTR-1; IGST apportionment to the State where supply occurs is based on Table 3.2, and non-reporting leads to incorrect apportionment, mismatch in supplied quantities and apportioned integrated tax, non-compliance with apportionment obligations, and penal consequences under the Assam GST law.

Inter-State supply via bonded warehouses: suppliers paying central and state tax treated as compliant if payments equal integrated tax.
Supplies of goods deposited in customs bonded warehouses were Inter-State supply but, due to portal limitations, suppliers reported them as intra State and paid central tax and state tax instead of integrated tax. As a one-time exception, suppliers who paid central and state tax during the affected period will be deemed compliant if the total tax paid equals the integrated tax due.

Place of supply requirement: invoices for inter state supplies must state place and State, non-compliance invites penal action.
Registered persons supplying goods or services inter State must specify the place of supply and the name of the State on the tax invoice to ensure tax accrues to the State of consumption. The place of supply for goods and services is to be determined by the applicable Integrated GST place of supply rules. Non compliance with the invoice particulars requirement may attract penalty under the statute, and field officers are directed to publicize and enforce this obligation.

Reporting of inter State supplies: required in GSTR 3B and GSTR 1 to ensure proper IGST apportionment and compliance.
Registered persons must report inter State supplies to unregistered persons with place of supply in Table 3.2 of FORM GSTR 3B and in Table 7B of FORM GSTR 1. IGST apportionment to the State of supply is based on information in Table 3.2; omission causes non apportionment, mismatches with actual supplies and non compliance with IGST apportionment obligations. Failure to report attracts penalties under APGST law.