Bill of supply requirements extend to persons paying tax under the specified State Tax Rate notification.
Bill of supply requirements under the Tripura State Goods and Services Tax Act, 2017 apply to persons paying tax under the specified State Tax (Rate) notification dated 8 March 2019. Such persons must issue a bill of supply instead of a tax invoice, consistently with the invoice treatment for suppliers of exempt goods or services and persons paying tax under the prescribed composition-tax mechanism.

IGST on PSLC trading affirmed as inter state supply; prior CGST/SGST payments need not be re paid.
Trading of Priority Sector Lending Certificates on the RBI e Kuber portal is a supply of goods in the course of inter State trade or commerce; accordingly, IGST shall be payable on such supplies. Banks that have already paid CGST/SGST or CGST/UTGST for these transactions are not required to pay IGST in respect of those payments.

Inter State supply of Priority Sector Lending Certificates requires IGST on e Kuber trading; prior CGST/SGST payments exempt additional IGST.
PSLC transfers between banks on the RBI e Kuber platform are to be treated as a supply of goods in the course of inter State trade or commerce and therefore attract Integrated GST (IGST). This IGST characterization applies irrespective of earlier differing charge mechanisms; however, a bank that has already paid Central GST and State GST (or Central GST and Union Territory GST) for the supply is not required to pay IGST for that transaction.

Treatment of sales promotion schemes under GST clarified; taxability, valuation and ITC consequences for samples, discounts and offers.
Free samples and gifts supplied without consideration are not treated as supply and do not attract ITC entitlement for the supplier unless the distribution qualifies as a deemed supply; buy-one-get-one offers are treated as multiple supplies for a single price with tax treatment determined by whether the arrangement is a composite or mixed supply, and suppliers may claim ITC for inputs used in such offers; discounts shown on invoice and pre-established volume discounts may be excluded from taxable value if statutory conditions are met, while secondary post-supply discounts not known at time of supply cannot be excluded though commercial credit notes may be issued.

IGST on PSLC trading applies as inter-state supply, with prior CGST/SGST payments protected for such trades on e-Kuber portal.
Supply of Priority Sector Lending Certificates traded over the RBI e-Kuber portal is a supply of goods in the course of inter-State trade or commerce, and IGST is payable on such supplies for the specified periods. Where a bank has already paid CGST/SGST or CGST/UTGST for such supplies, it shall not be required to pay IGST in respect of those supplies.

IGST on PSLC trading: inter State supply classification requires IGST, with credit for prior CGST/SGST payments.
Trading of PSLCs between banks on the RBI e Kuber portal is a supply of goods in the course of inter State trade, attracting IGST for both the earlier forward charge period and the subsequent reverse charge period; banks that have already discharged CGST/SGST or CGST/UTGST for such supplies shall not be required to pay IGST for amounts already paid.

Extension of Committee tenure on Corporate Social Responsibility granted to complete review and submit its report.
Extension of tenure granted to the High Level Committee on Corporate Social Responsibility to enable completion of its review of the existing CSR framework and formulation of a coherent CSR policy, with ministerial approval to allow finalisation and submission of the Committee's report; the action is administrative and does not amend CSR compliance obligations.

Sea Cargo Manifest compliance requires authorized applications via the ICEGATE portal before operating under the new SCMTR regime.
New Sea Cargo Manifest and Transshipment Regulations require Shipping Lines, Shipping Agents and Exporters to apply via the ICEGATE portal identifying the master applicant, authorized personnel, intended SCMTR operations and supporting documents; applications will be routed to ICES for approval and detailed guidance, application forms and code validations are available on ICEGATE, with e-Seal users urged to register and a contact email provided for queries.

Self-registration for imports enables automated Customs Compliance Verification and electronic clearance after duty payment.
Importers may self-register arrived goods on the ICEGATE portal before duty payment, initiating Customs Compliance Verification under Sections 17/18 and 47(1) of the Customs Act. Upon CCV completion, the officer will mark Bills of Entry as ready and, after duty payment, ICES 1.5 will electronically grant Out of Charge. ICES 1.5 also provides an automated officer queue for clearance and auto-routing of RMS-facilitated Bills, all subject to RMS interdictions, agency alerts and local checks.

Un claimed import cargo disposal under Section 48: prescribed notice, NOC, valuation and e auction process with duty assessment.
Administrative procedure under Section 48 prescribes custodians to list un claimed/un cleared import cargo over 30 days and notify Customs; Customs will segregate consignments requiring retention and issue NOCs within set timelines. Custodians must issue Section 48 notices to importers, prepare inventories, obtain regulatory clearances or testing where required, appoint approved valuers to fix reserve prices, and conduct e auctions through MSTC with specified bid acceptance and repeated auction rules. Successful sales require consolidated bills of entry, Customs assessment within 15 days, and disbursement of proceeds under Section 150.

Tax collected at source (TCS) exclusion: TCS treated as interim levy and not includible in taxable value for GST.
Corrigendum clarifies that Tax Collected at Source (TCS) under the Income Tax Act is an interim levy not having the character of a tax and therefore would not be includible in the taxable value of supply for GST, notwithstanding the general principle in Section 15(2) that the value of supply includes taxes or charges levied under other laws if charged separately. Trade notices are requested and implementation difficulties should be reported to the Board.

IT grievance redressal mechanism governs GSTN technical issues and extends TRAN-1 filing deadline for affected taxpayers.
Implementation of an IT Grievance Redressal Mechanism for GSTN portal issues, limited to technical difficulties and not legal questions. Technical grievances are to be consolidated through designated nodal officers and forwarded to the IT Grievance Redressal Committee in the prescribed GSTN format. The deadline for filing TRAN-1 is finally extended to 31.03.2019 for taxpayers unable to file because of technical problems, and jurisdictional officers must send the relevant data in Excel format to the specified email address before that date.

Inter State supply treatment for warehoused goods: paying central plus state tax deemed compliant if equal to integrated tax.
Supply of goods deposited in customs bonded warehouses retained the character of inter State supply. For 1 July 2017 to 31 March 2018, portal limitations caused suppliers to pay central tax and state tax instead of integrated tax. As a one time exception, suppliers who paid central and state tax for such supplies during that period shall be deemed to have complied with the tax payment requirement provided the combined amount paid equals the integrated tax due.

GSTR-1 filing deadline extended for specified registered persons to the eleventh day of the succeeding month.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 by registered persons whose aggregate turnover exceeds the prescribed threshold, for each month from April 2019 to June 2019, until the eleventh day of the month succeeding the relevant month; and states that time limits for furnishing details or returns for the period July 2017 to June 2019 under the Act's return-related provisions will be notified later in the Official Gazette.

Return Filing Deadlines require monthly FORM GSTR 3B submission via the common portal by the prescribed due date.
Specifies that FORM GSTR 3B for April-June 2019 must be furnished electronically via the common portal on or before the twentieth day of the succeeding month. Registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.

Sales promotion schemes under GST clarified: free samples not supply, BOGO treated as bundled supply, discounts valued per GST rules.
Free samples and gifts supplied without consideration are not treated as supply for GST and ordinarily disqualify ITC for inputs, input services and capital goods used for them unless the activity is a supply under Schedule I. Buy one get one offers constitute multiple supplies charged at a single price; taxability depends on whether the transaction is a composite or mixed supply and ITC is available for inputs used. Pre agreed discounts that meet statutory conditions may be excluded from value and permit ITC treatment adjustments; secondary post supply commercial discounts issued by credit note do not qualify for exclusion unless statutory conditions are met.

Sales promotion schemes under GST: clarifies taxability, valuation rules and input tax credit treatment for samples, offers and discounts.
Free samples and gifts supplied without consideration are not treated as supply and do not attract GST unless covered by Schedule I; input tax credit is disallowed for inputs, input services and capital goods used for such free distributions unless the activity falls within Schedule I. Buy-one-get-one offers are treated as supplying multiple goods for one price, with taxability determined by whether the transaction is a composite or mixed supply and input tax credit available. Invoice-disclosed and pre-established volume discounts that meet valuation conditions are excluded from taxable value and permit input tax credit claims. Secondary post-supply discounts do not qualify for exclusion from value and credit notes may be issued commercially.

Sales promotion scheme taxation under GST: classification of freebies, bundled offers and discounts affects valuation and ITC availability.
Free goods and gifts supplied without consideration are not treated as supply under GST except where Schedule I applies, and ITC on related inputs is generally disallowed unless the activity qualifies as supply. Bundled "buy one get one" offers are treated as multiple supplies with taxability depending on composite or mixed supply classification; ITC is available for inputs used in such offers. Discounts established before or at supply meeting section 15(3) conditions are excluded from value and permit supplier ITC, whereas secondary post-supply discounts do not qualify for exclusion and remain part of the value of supply despite issuance of credit notes.

Supply characterization under GST clarifies taxability and ITC treatment for promotional schemes including free samples and discounts.
Clarifies GST taxability and Input Tax Credit consequences for promotional schemes: free gifts and samples supplied without consideration are not supply (except Schedule I) and do not attract ITC entitlement for the supplier; buy one get one offers are treated as multiple supplies charged for together with tax determined by composite or mixed supply characterization and the supplier may claim ITC; invoice level discounts established at or before supply may be excluded from value if valuation conditions are met and supplier may claim ITC; secondary post supply discounts generally do not qualify for exclusion and credit notes may be issued commercially without affecting supplier ITC rules.

Turant Customs reform aims to streamline border procedures and improve ease of doing business through phased implementation.
Turant Customs is presented as a next-generation reform package to streamline border procedures and improve ease of doing business in the Trading Across Borders category. The notice references Board Circular No. 09/2019 as the instrument announcing the reform, states the objective of improving the country's ranking, indicates phased implementation over the coming months, and instructs customs brokers, exporters, importers and other stakeholders to note the circular and report any implementation difficulties to the office.