GST classification clarifications: specified goods' HSN-based treatment determines applicable rates and scope of concessional entries.
Clarifies GST classification and rates: branded/packed pulse mixes attract higher rate while unbranded mixes under HSN 1106 are nil rated; prepared feeds and finished animal feeds under the feed entry differ from raw inputs such as fish meal and MBM in HSN 2301 which attract the separate notified rate; animal feed supplements are classified based on form and ordinary trade use, with chapter 23 covering ready-to-use feed supplements and chapter 29 covering general-use vitamin preparations. LPG for domestic use, identified at supply, qualifies for the domestic LPG notification; plastic PP bags with BOPP are HS 3923; wood logs are HS 4403; bagasse boards under chapter 44 get concessional rate; three-piece fabric packs remain fabrics for GST; waste-to-energy concessions apply only to goods in chapters 84,85,94 and require end-use documentation; turbochargers are HS 8414; interstate movement of plant on own account is not a taxable supply.

Refund procedure: electronic upload and ARN based filing ensures jurisdictional transfer and timing for refund processing.
Refund claims in FORM GST RFD-01A and supporting documents must be electronically uploaded on the common portal; ARN is generated only after complete filing and ledger debits where applicable, and applications are electronically transferred to the jurisdictional proper officer who will issue manual acknowledgement or deficiency memo. Net ITC for inverted duty refunds includes ITC on all inputs availed in the relevant period regardless of tax rate; reversed ITC is not eligible for refund, input services and capital goods are excluded from inverted duty refunds, and compensation cess refunds for exports under bond/LUT require recomputation for past periods where cess credit was availed later.

Export of services: outsourcing to foreign supplier treated as export and triggers reverse-charge IGST and ITC eligibility.
Where an Indian supplier outsources part of services to a foreign subcontractor, two supplies arise: the Indian supplier's supply to the foreign recipient for the full contract value and the import of services by the Indian supplier from the foreign subcontractor. The Indian supplier must pay IGST under the reverse charge on the imported portion and may claim input tax credit. The full contract value can still qualify as export of services if IGST is paid on the outsourced portion and RBI permits retention of part consideration outside India.

Denial of composition option may be effective retrospectively, with tax liability and recovery from date of contravention.
Withdrawal from the composition scheme takes effect from the date indicated in FORM GST CMP-04, not earlier than the commencement of the financial year in which the intimation is filed. Where the proper officer initiates denial, proceedings commence by issuing FORM GST CMP-05, the taxpayer may reply in FORM GST CMP-06, and the officer must issue FORM GST CMP-07 within thirty days accepting or denying the option; denial may be retrospective but not earlier than the date of contravention, with tax, interest and penalty determined for the period from contravention to issuance of FORM GST CMP-07.

Depository Participant classification: clearing corporations and certain directors/employees excluded; depositories must implement and report monthly.
Recognized clearing corporations are excluded from the definition of Depository Participant for Regulations 24(9) and 24(10), and directors and employees of entities listed in Regulation 24(10) are likewise not to be treated as Depository Participants or their associates. Depositories must amend bye-laws and systems, notify market participants, and report implementation status through monthly development reports.

Uniform trading and delivery lot sizes required for commodity derivatives, with exceptions subject to regulator approval and safeguards.
SEBI mandates uniform trading and delivery lot size for commodity derivatives contracts to prevent participant disadvantage or impediment to physical delivery; exceptions require exchanges to submit detailed rationale, stakeholder feedback and protective mechanisms for regulator approval. Exchanges must align existing contracts or propose exemptions within the prescribed timeframe, amend bye-laws and rules, notify brokers, publish the circular on their websites and report implementation status to the regulator under its statutory powers to protect investors and regulate the market.

GST practitioner enrolment authority is assigned to an Assistant Commissioner designated as the proper officer after transfer.
GST practitioner enrolment under Section 48 of the Delhi Goods and Services Tax Act, 2017 is assigned to Sanjeev Gupta, Assistant Commissioner. He is designated as the proper officer for enrolling GST practitioners, replacing the previously assigned Assistant Commissioner following his transfer.

Equal distribution of pending assessment cases and R-5A generation were directed to ensure time-bound disposal.
Equal distribution and time-bound disposal of assessment cases for assessment year 2015-16 were directed by requiring zones to review pending cases where R-5A had not been generated, generate R-5A, and redistribute such cases equally among officers of the same rank at the same location. Cases linked to officers not presently posted were to be transferred to other equivalent officers within the zone, and disposal of all such cases was to be ensured by 31.03.2019, with compliance information sent to headquarters by the prescribed date.

Applicability of section 56(2)(viia): fresh issue of shares falls within its scope and prior contrary circular withdrawn.
Clarifies that the anti abuse provision in section 56(2)(viia) applies to fresh issuance of shares by companies not substantially interested by the public; Circular No. 10/2018 is disavowed and shall be treated as never having been expressed and not to be relied upon by any Income tax authority.

Monthly Cumulative Report format revised; AMCs must submit revised MCR monthly and exclude inter scheme AUM.
SEBI prescribes a revised Monthly Cumulative Report (MCR) format to be used by AMCs from April 2019 and mandates submission by the third working day of each month. The circular requires that inter scheme investments be excluded by the investing scheme when reporting AUM to prevent double counting, sets AAUM as the average daily AUM for the month, and provides a detailed annexure enumerating scheme categories and reporting fields for consistent aggregation.

Central Public Information Officer appointment designates a customs CPIO and specifies his jurisdiction and contact details.
Shri Madoli Daso, Assistant Commissioner, is designated as the Central Public Information Officer for the customs division in Imphal with immediate effect; the notice provides his office address, contact numbers, and enumerates the specific territorial jurisdictions within which he will handle requests and responsibilities.

Form-C declaration misuse warning highlights invalidity of missing forms and legal risk from unauthorized trade use.
Public notice under Rule 8(13) of the Central Sales Tax Rules, 1957 informs that specified Form-C declarations reported lost, destroyed, or stolen are invalid for unauthorized use. It cautions that any trader using the missing Form-C declarations will act unlawfully and be subject to legal action under applicable law. The notice identifies the affected dealer and the Form-C serial numbers reported missing, and serves as a trade-compliance warning against acceptance or use of those declarations.

EGM errors delay drawback and IGST refunds; exporters must submit shipping bill and master bill of lading for rectification.
Pending drawback and IGST refund claims result from EGM related errors. Customs has posted three lists of affected shipping bills on the port website: shipping bills filed at the port pending IGST refunds, shipping bills filed at other ICDs with the port as gateway pending IGST claims, and shipping bills at the port pending drawback claims. Affected exporters must email a legible scanned shipping bill and the Master Bill of Lading (not house bills or freight receipts) to the designated customs email for rectification to enable processing of pending claims.

Re-imported goods exemption: procedural pre-filing requires surrender of export benefits and intimation to expedite clearance.
Importers must file advance or prior bills of entry for re-imported goods claiming exemption and, before filing, surrender export incentives as required and submit intimation of re-importation to the DC/AC of Customs and the licensing authority, uploading proof to e-sanchit; if these pre-filing conditions cannot be met the bill may be filed without claiming the exemption, and claimants meeting requirements may have identity established under second check while variation or mis-declaration may attract denial of exemption and penal action.

PGA Exception Data Accuracy: Proper coded entry required to avoid incorrect routing and delay in clearances.
Importers and customs brokers must use the SWIFT PGA Filing Quick Referencer to correctly populate PGA Exception entries in the integrated declaration: enter Info_type as PEC, Info_qfr with the PGA category code and info_code with the PGA serial number per Annexure IV. Consult CTH PGA mapping to identify required agencies and supply data for all listed agencies; use coded values where specified (including coded Enduse). Omitted data must be re submitted by amendment to avoid incorrect routing to PGAs and delays.

Standard deduction under section 16(ia) applied to salary examples, triggering revised tax computations and corrected assessment year reference.
The corrigendum amends Annexure-I illustrations: examples previously labelled for one assessment year are to be read for the next assessment year; a numeric correction replaces Rs. 5,00,000 with Rs. 4,00,000 in Example 1 (Para A, serial (ii)); and a standard deduction of Rs. 40,000 is allowed in Examples 1-10, requiring revised total income and tax computations.

Detection of unregistered taxable persons under GST leads to temporary registration, best-judgment assessment and recovery measures.
Guidelines set procedures under the Haryana GST Act, 2017 for detection and temporary registration of unregistered taxable persons, best-judgment assessment and penalties where regular registration is not obtained; reconciliation of GSTR-1 and GSTR-3B through prescribed notices and potential assessment or prosecution; enrollment, certification and disciplinary measures for GST Practitioners; authorised arrest, search and seizure powers for specified offences with cognizability and bail consequences; and recovery mechanisms for arrears including Chapter XV modes and cross-empowerment of State GST officers.

Permission for import/export extended at Adani Kandla Bulk Terminal under EPCG, Advance Authorization and Duty Free Import schemes.
Permission for Import/Export from Adani Kandla Bulk Terminal Pvt. Ltd. is extended for one year until 05/12/2019 on the same terms and conditions, preserving eligibility to handle all permissible goods under the Export Promotion Capital Goods (EPCG) scheme, Advance Authorization scheme and Duty Free Import Authorization scheme; trade associations and customs brokers are requested to publicize the extension.

Paperless Processing enables electronic upload and IRN linkage of export supporting documents for online customs verification and clearance.
Exporters and authorised persons must upload supporting documents on ICEGATE via the e SANCHIT link for all ICES locations nationwide; documents uploaded after Shipping Bill generation receive a unique Image Reference Number (IRN) and must be linked to the Shipping Bill by amendment at the Service Centre. Customs will access and assess electronic documents on ICES, issue queries for which documents may be uploaded using the same IRN/linking procedure, and will record examination results and deliver Let Export Orders online. The Shipping Bill Regulations, 2011 allow digitally signed electronic declarations and require the authorized person to retain for a period of 5 years original supporting documents.

Transshipment permission for air carrier renewed subject to transshipment regulations, bonds, guarantees, procedural compliance and reporting requirements.
M/S InterGlobe Aviation Limited is permitted to transship imported cargo between New Delhi Air Cargo Complex and specified domestic airports under the Goods Imported (Conditions of Transshipment) Regulations and related circulars, subject to prescribed customs procedures, execution and maintenance of an import transshipment bond and bank guarantee, responsibility for shortage or pilferage including payment of duties and penalties, adherence to the Foreign Trade Policy and allied laws, payment of cost recovery charges, prohibition on outsourcing without permission, and other statutory instructions.