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.

Inter-State supply classification: one-time exception treating central and state tax paid as IGST where amounts match.
Supply of goods in customs bonded warehouses retained the character of inter-State supply, but due to lack of reporting facility some suppliers discharged central tax and State tax instead of integrated tax; the Commissioner grants a one-time accommodation deeming tax payment compliant where the combined central and State tax paid equals the integrated tax due.

Place of supply requirement: invoices must state the place and State for inter State supplies to ensure correct tax allocation.
Registered persons making inter State supplies must specify the place of supply along with the name of the State on the tax invoice to ensure tax accrues to the State of consumption; determination of place of supply should follow the statutory provisions for goods and services, and contraventions may attract penal action under the WBGST Act.

Inter State supply characterization for warehoused goods: equivalent central and state tax payments deemed compliant where portal reporting was unavailable.
Supply of goods deposited in customs bonded warehouses is an inter State supply; portal limitations caused suppliers to report such transfers as intra State and pay central and state tax. A one time concession deems suppliers who paid central and state tax equal to the integrated tax liability during the affected period to have complied with tax payment requirements, and field formations are to publicize the clarification and report implementation difficulties to the Commissioner.

Inter State supplies reporting: require Table 3.2 GSTR 3B entries to ensure correct IGST apportionment and GST compliance.
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. Apportionment of IGST to the State where supply takes place is based on Table 3.2 entries; omission leads to non apportionment and mismatches between supplies and apportioned tax. Registered persons are directed to report these supplies with place of supply as mandated; contraventions attract penal action under the State GST statute.

Place of supply requirement: invoices for inter state supplies must state the place and State to determine tax destination.
Rule 46(n) requires tax invoices for inter State supplies to specify the place of supply along with the State name. The Commissioner instructs all registered persons to include these particulars, refers to the Integrated GST place of supply rules for determination, and warns that contraventions attract penal action under the Manipur GST Act. Trade notices should publicize the Circular and implementation difficulties may be reported to the Commissioner.

Realization of export proceeds in INR now permitted where RBI allows; LUT, job work, recovery and suspension rules updated.
Amendments effective 01.02.2019 modify prior WBGST trade circulars to reflect statutory changes: export proceeds of services may be realised in INR where RBI permits and LUT acceptance for goods or services to foreign destinations or SEZs is allowed irrespective of payment currency subject to RBI rules; job work provisions now tie return periods to section 143 (with Commissioner extension), place responsibility on the principal for accounts and deemed supply treatment if time limits lapse, clarify registration thresholds for job workers, and confirm valuation rules for principal supplied tools; detention payment period extended to fourteen days; recovery must use FORM GST DRC 03/DRC 07; registration suspension rules now apply.

Standard UQC declaration required in bills of entry; submissions blocked until SQC and quantity fields are completed.
Importers, exporters and customs brokers must declare the Standard UQC (SQC) in the Single Window Table of the Bill of Entry: Info_Type = CHR, Info_QFR = SQC, Info_MSR to carry the quantity in SQC and Info_UQC to carry the SQC code. The SQC will be validated against the Tariff Code directory in ICES and must be separately declared even if it matches the commercial UQC; Bills of Entry cannot be submitted unless these details are provided.

Change of Address: CGST headquarters and Seva Kendra relocated; new premises and contact arrangements provided.
The Change of Address notifies that the Commissionerate Headquarters of CGST & Central Excise, Guwahati, together with Division I and Division II, have relocated from Sethi Trust Building to GST Bhawan, Kedar Road, Machkhowa, with the GST Seva Kendra now functioning at Room No.102, 1st Floor. The Seva Kendra operates on working days between 10.00 am and 06.00 pm and may be contacted by the published telephone number and the stated email address for services and enquiries.

Advisory Committee composition altered to remove member parity restriction, enabling wider participation by trading and clearing members.
The parity requirement that Public Interest Directors not be fewer than other members shall not apply to the Advisory Committee; the Annexure clause mandating that PID numbers be at least equal to shareholder directors and trading/clearing/depository participants is deleted for the Advisory Committee. MIIs must amend bye-laws, notify members, publish the change, and report implementation in the Monthly Development Report.