Commercial Tax Department at Your Doorstep scheme requires daily monitoring, field verification, and timely completion for small traders.
Commercial Tax officers are directed to expedite the "Commercial Tax Department at Your Doorstep" scheme for small traders with turnover below one crore. The scheme includes business-premises visits, updating email IDs and phone numbers, uploading trader photographs through the Abhyuthan app, resolving return-filing technical issues, and organising fortnightly workshops. Daily review is required to achieve the scheme's objectives within the prescribed time and ensure strict compliance.

Significant Beneficial Owner declaration: Form BEN-1 will be revised and filing must follow the newly notified form and timelines.
The Ministry of Corporate Affairs will revise Form BEN-1 in response to stakeholder difficulties; the existing filing due date is to be revised and stakeholders must file declarations only using the revised BEN-1 when it is notified and follow the timelines specified therein.

Self sealing export containers allowed with prescribed permissions, ISO compliant RFID seals and risk based Customs verification.
Revised procedure establishes a trust based self sealing regime allowing exporters, upon permission from the Principal Commissioner/Commissioner, to seal containers at approved premises after notifying the jurisdictional customs division and submitting GST/IEC, premises and authorized signatory documents; exporters must declare e seal serial numbers with shipping bills, procure ISO compliant RFID one time bolt seals from certified vendors who must integrate seal data with customs systems, and remain subject to risk based verification and examination with penalties or withdrawal of privilege for noncompliance.

Migration of provisional GST registrations enables PID holders to complete migration and obtain a new GSTIN and certificate via GSTN mapping.
Taxpayers holding only a provisional Identification Number must submit a request to the jurisdictional CGST nodal officer, then apply on the common portal using FORM GST REG-01 after GSTN's email. On approval they receive an ARN, new GSTIN and access token and must email these plus the old GSTIN to GSTN for mapping. GSTN will map the new GSTIN to the old PID and notify the taxpayer, who must first-time login with the old GSTIN to generate the registration certificate; the migrated registration is deemed effective from the rules' commencement date.

Bond discharge procedures require electronic submission of prescribed export proof documents and time-bound customs confirmation.
Standardised, time-bound procedure for bond discharge by nominated agencies and banks importing gold for export: agencies must electronically submit prescribed export proof documents (EP copy of Shipping Bill, Customs-attested invoice, bank certificate/eBRC) to the designated Customs officer, who must acknowledge receipt within 24 hours and confirm export within seven days; incomplete submissions trigger a deficiency memo with specified response times and additional document requisitions beyond the prescribed set require Additional Commissioner approval.

Principal-agent relationship: invoice issuance by agent determines deemed supply and registration consequences under GST.
The Schedule I deemed-supply applies where an agent supplies or receives goods in a representative capacity without consideration; the key objective test is whether the agent issues the invoice for onward supply in his own name, indicating authority to transfer or receive title on behalf of the principal. If the principal's name is used on invoices the intermediary is not covered by Schedule I. Commission agents handling agricultural produce are exempt from registration when principals are not taxable, but compulsory registration arises where the principal is taxable, the supplies are taxable, or tax is payable under reverse charge.

Benami registrations: tighten GST registration controls and field verification to prevent tax evasion in high risk trades.
Measures target identifying and curbing benami/bogus registrations and circular trading in evasion prone commodities by using registration stage field visits, market intelligence, return scrutiny with e Way bill reconciliation, bank and capital source verification, and prompt Intelligence enquiries for suspicious or out of district applicants, with enforcement to notify assessing officers to initiate statutory cancellation where benami registrations are established.

Commodity derivatives market regulation: consolidated SEBI framework imposing governance, product, warehousing, risk and cyber resilience norms.
Master Circular consolidates SEBI directives for the commodity derivatives market requiring exchanges to comply with SCRA and SECC Regulations, segregate clearing and settlement to a separate clearing corporation within timelines, satisfy networth, ownership and governance norms, and maintain oversight, compliance and disclosure regimes. It prescribes uniform trading/product rules (UCC/PAN, DPL, position limits, options design), detailed warehousing accreditation and operational standards for WSPs/assayers, and a comprehensive risk management framework (real time margins, ELM, concentration margins, SGF, BMC, risk reduction mode). Technology, annual system audits, BCP/DR and a cyber security/resilience framework are mandated.

E-way bill requirement: transporter godown declared as additional place of business ends inbound e-way movement, fresh e-way needed for onward transit.
When a consignee stores goods in a transporter's godown, the consignee must declare that godown as an additional place of business; arrival at that declared additional place of business concludes the e-way bill movement for the inbound transit, so e-way bill validity need not be extended, while any subsequent movement from the transporter's godown to other recipient premises requires a fresh valid e-way bill.

Refund entitlement for Canteen Stores Department: invoice-based quarterly claims with prescribed documentary and inter-authority payment procedures.
Refund entitlement for the Canteen Stores Department (CSD) is fifty percent of tax paid on inward supplies subsequently supplied to unit run canteens or authorized customers. Claims are invoice-based and filed quarterly using FORM GST RFD-10A manually until an online utility is available, accompanied by an undertaking, non-duplication declaration, FORM GSTR-3B and FORM GSTR-2A copies with supporting invoices, and bank details. Proper officers must acknowledge or issue a single deficiency memo within fifteen days, validate GSTR returns on the portal, sanction fifty percent per tax head, issue separate sanction/rejection orders and payment advices, and coordinate inter-authority communication for payment through PFMS.

Recovery of wrongly availed CENVAT credit - reverse via GSTR-3B and remit interest and penalty through electronic ledgers.
Recovery of wrongly availed CENVAT credit and inadmissible transitional credit is to be treated as central tax liability payable from the electronic credit or cash ledger and intended to be recorded in the Electronic Liability Register (Form GST PMT-01). Until portal functionality exists, taxpayers shall reverse such credits via Table 4(B)(2) of Form GSTR-3B and discharge applicable interest and penalty by entry in column 9 of Table 6.1 of Form GSTR-3B.

Principal agent representation determines GST treatment; invoice issuance in agent's name triggers deemed supply under Schedule I.
Scope of GST treatment for principal-agent dealings turns on the agent's representative character and the mechanics of invoice issuance. Schedule I treats certain transfers of goods between principal and agent as deemed supply without consideration where the agent supplies or receives goods on behalf of the principal. The operative test is whether the agent issues the invoice in his own name or the principal's name; issuance in the agent's name indicates authority to transfer title and brings the transaction within Schedule I, with corresponding registration implications.

Reward to informers: scheme permits payment when information on assets leads to recovery of revenue arrears.
A reward scheme applies to informers and government servants who supply information about the whereabouts, assets or immovable property that results in recovery of revenue arrears under the Customs Act, Central Excise Act and the Finance Act's service tax provisions, and trade and departmental officers are directed to disseminate the scheme to encourage reporting.

Sample testing compliance mandated under board circular; stakeholders must follow enclosed procedures and report implementation difficulties.
Customs directs forwarding of samples to outside laboratories for testing in accordance with the enclosed Board Circular No. 28/2018-Customs; Customs Brokers, Exporters, Importers and other trade stakeholders must comply strictly with the enclosed procedures and report any difficulties in implementation to the issuing office.

Form BEN-2 filing extension: no additional fee if submitted within specified period after e form deployment.
The Ministry directed that the time limit for filing e Form BEN-2 is thirty days from the date the BEN-2 e form is deployed on the MCA 21 portal, and no additional fee shall be levied if filed within thirty days of deployment.

Signature requirement for customs printouts clarified: customs officers will no longer sign out of charge bills of entry.
The notice clarifies that duplicate and triplicate bills of entry are EDI generated after Out Of Charge and that signatures on these computer generated print outs are not mandatory; henceforth customs officers will not append their signatures on out of charge bills of entry.

Denotification of Customs Area enabling domestic warehousing at an inland container depot alters area classification and boundaries.
The Commissioner of Customs has partially modified prior public notices to denotify 18,879 square metres of the ICD operated by M/s. Container Corporation of India Ltd., reclassifying that portion for domestic warehousing and reducing the net customs area while confirming inclusion of the DPD area; revised boundaries are specified and all other conditions remain unchanged.

Round the clock customs clearance extended to facilitate time sensitive imports and sealed perishable exports at the sea port.
The Board authorizes round the clock Customs clearance at M/s Adani Kattupalli Sea Port for specified imports under 'facilitated' Bills of Entry and for specified exports comprising reefer containers with perishable/temperature sensitive goods sealed in presence of Customs and goods exported under free Shipping Bills; the Chief Commissioner must deploy sufficient officers on a continuous basis, issue Public Notices/Standing Orders, and report implementation difficulties to the Board.

Lapsing of Input Tax Credit on fabrics: accumulated input credit on specified inputs will lapse unless utilized, with reporting required.
Accumulated input tax credit on specified fabrics received on or before 31 July 2018 shall lapse to the extent unutilised after payment of GST for July 2018; the change applies prospectively to supplies received on or after 1 August 2018. The lapsing applies only to ITC on inputs arising from inverted duty structure and excludes ITC on input services, capital goods and zero rated supplies. The amount to lapse is computed using the prescribed formula for inverted duty refunds, allowing exclusion for inputs in closing stock, and must be self-assessed and reported in the taxpayer's return for August 2018 with supporting calculations retained for verification.

Discharge of bonds expedited: nominated banks must submit electronic export proofs and customs must act within prescribed timelines.
Nominated agencies/banks must electronically submit prescribed export proof documents (EP copy of shipping bill, customs-attested invoice, bank certificate of realisation/eBRC) to the Assistant/Deputy Commissioner of Customs via dedicated email. The officer will acknowledge receipt within 24 hours, may issue a deficiency memo within five days, and require additional documents only with Additional Commissioner approval. Agencies must supply missing documents within seven days; the officer will confirm export within seven days of receipt and discharge the bond within seven days of confirmation.