International financial institution tax immunity: services by ADB and IFC exempt from GST, excludes agents or contractors.
Services supplied directly by the Asian Development Bank (ADB) and the International Finance Corporation (IFC) are exempt from GST by virtue of statutory immunities that make the institutions and their authorised operations immune from taxation and from obligations to collect or withhold tax. The exemption applies only to services provided by ADB and IFC and does not extend to entities appointed by or acting on their behalf.

GST exemption for educational institutions: long-duration IIM programmes qualify for exemption while short executive courses remain taxable.
Applicability of GST on IIM programmes depends on educational-institution status under the IIM Act; long-duration programmes leading to law-recognised qualifications recommended by the Board of Governors are exempt from GST, whereas short-duration executive programmes that award only participation certificates are taxable. The circular explains transitional positions, allows selection of the more beneficial exemption where two applied, and supplies representative lists of exempt and taxable programmes.

GST exemption for educational services: long duration degree programmes at designated institutes qualify, short executive courses remain taxable.
Services by IIMs to students enrolled in long duration programmes (one year or more) that confer degrees or diplomas recognized by law are exempt from GST under the educational institution exemption; short duration executive or need based programmes awarding only participation certificates are taxable. Transitional treatment: only three specified programmes were exempt for the 1 July 2017-30 January 2018 period; both the specific and general exemptions were available during 31 January 2018-31 December 2018, with the more beneficial notification claimable. Corresponding IGST/UTGST/SGST entries are similarly clarified.

TDS on salaries: employers must deduct tax at prescribed rates, require PAN, remit deposits and file quarterly statements.
Employers and persons responsible for paying salaries must deduct income-tax on estimated salary income for the financial year at rates notified by the Finance Act, 2018, applying age-based slabs, surcharge and a health and education cess; employers may opt to pay tax on perquisites, must obtain prescribed evidence for exemptions and deductions (including PAN, Form 12BA/12BB), file quarterly TDS statements electronically, issue Form 16 via TRACES, timely deposit TDS or face interest, penalties and prosecution for non-compliance.

Annual return filing extension under Section 172 allows postponed submission of FY 2017 18 annual returns.
Because the electronic system for furnishing annual returns for 1 July 2017 to 31 March 2018 was not operational and difficulties arose, the Governor of Haryana, under the removal of difficulty provision, ordered an extension of the due date for filing annual returns (GSTR-9, GSTR-9A and GSTR-9C) for that period to a later prescribed date to permit electronic submission.

Restriction on import of peas extended by import policy amendment; imports now recorded as 'Restricted' under Chapter Seven import controls.
The Central Government amended the Import Policy for Chapter 7 to place peas (Pisum sativum) under a Restricted import entry for the relevant Exim Code, with the Directorate General of Foreign Trade issuing a trade notice to communicate the notification and its commencement. Imports of peas must comply with the revised restricted import policy entry as recorded in Schedule 1 (Import Policy).

Seva Bhoj Yojna reimburses CGST and central share of IGST on specified raw food purchases for free food distribution.
The Seva Bhoj Yojna reimburses CGST and the Central Government's share of IGST on specified raw food purchases by eligible charitable/religious institutions distributing free food. Institutions must enroll via Darpan and the Ministry of Culture CSMS portal, obtain a State/UT-specific SBY-UIN, and submit quarterly FORM SBY-03 claims with supplier invoices and a Chartered Accountant's certificate. Nodal officers process claims, issue FORM SBY-04 acknowledgments and FORM SBY-05 sanction/rejection orders within prescribed timelines, and sanctioned payments are disbursed through PFMS, DDOs and zonal PAOs subject to available budget.

Physical settlement requirement mandates phased migration of cash-settled stock derivatives to delivery-based settlement under enhanced eligibility and implementation obligations.
Mandatory physical settlement is prescribed for all stock derivatives, replacing cash settlement; affected stocks are ranked by average daily market capitalization for December 2018 and migrated in phased tranches during 2019. New derivatives meeting enhanced eligibility must be physically settled. Stock Exchanges must amend rules, implement systems, notify market participants, disseminate the circular, and report implementation status monthly to SEBI. Other conditions from the April 11, 2018 circular continue to apply.

Online goods registration via ICEGATE allows importers and brokers to register remotely; manual registration remains available.
An online registration facility on the ICEGATE platform allows importers and customs brokers to register eligible goods electronically without appearing before the goods registration officer after payment of applicable duties and arrival of goods; ICEGATE will display specific errors for ineligible or not-ready Bills of Entry, trade is encouraged to use the online mode to advance paperless clearances while manual registration remains available for difficulties.

GST clarification on government sales, delayed return penalties, valuation, TDS scope, and debit note tax rates
Supply by Government departments of used vehicles, seized and confiscated goods, old and used goods, waste and scrap to an unregistered person is a taxable supply under GST, and the concerned department must obtain registration and pay GST subject to the registration provisions. Delayed filing of FORM GSTR-3B does not attract penalty under section 73(11) where tax and interest have already been paid late; a general penalty under section 125 may still be imposed after due process. For post-appointed-day price revisions of pre-GST supplies, debit notes and credit notes are taxed at GST rates, and TCS is included in taxable value under section 15(2).

Due date extension for e commerce operator statements: filings for October-December 2018 now due by 31 January 2019.
Certain e commerce operators could not register on the common portal due to technical difficulties and therefore could not furnish the monthly FORM GSTR 8 statements for October, November and December 2018 within the prescribed ten day period; the State Government has inserted an Explanation to sub section (4) declaring that the due date for furnishing those statements shall be 31st January 2019.

Extension of annual return due date due to electronic filing delay, adjusting the statutory deadline to alleviate compliance difficulties.
The State Government issues a Removal of Difficulties Order amending the annual-return timing provision to substitute the previously prescribed deadline with a later deadline due to delay in making the electronic filing system operational; the amendment changes the Explanation to the annual-return provision and follows council recommendations, while maintaining existing exclusions for input service distributors, special taxpayers, casual and non-resident taxable persons.

Input tax credit deadline extension permits delayed ITC claims where supplier details are uploaded within the extended filing period.
The Order extends the period to claim Input Tax Credit for invoices and debit notes relating to the 2017-18 financial year, permitting claims after the September return deadline until the March return due date where suppliers have uploaded the requisite details. It also allows rectification of errors or omissions in details furnished to be made after the September return deadline until the due date for furnishing details for March or the quarter ending March, as transitional relief for the first GST year.

Annual return filing deadline extended for VAT forms 52, 52A and 52B, with no further extension allowed.
Extension of the time limit for filing Annual Returns in Forms 52, 52A and 52B for Financial Year 2017-18 was granted after representations from trade and advocate bodies and review of the filing position on the departmental portal. Exercising the power under the second proviso to sub-rule (7) of Rule 45 of the Uttar Pradesh Value Added Tax Act, 2008, the last date for filing the annual returns was finally extended to 31.01.2019.

GST rate for micro irrigation systems clarified to include sprinkler irrigation systems and their laterals under tax classification.
The Schedule entry for micro irrigation systems applies to systems such as drip, subsurface drip, micro spray and micro sprinkler methods; the term "sprinklers" encompasses sprinkler irrigation systems and their components, so sprinkler systems including nozzles, laterals and related parts fall within the notified tariff description and attract the applicable GST rate for micro irrigation.

GST classification clarifications protect correct taxing of goods and specify conditions for concessional treatment and non-supply movements.
Clarification of GST classification and rates: Chhatua/Sattu under HSN 1106 is nil if unbranded, concessional if branded; fish meal and MBM under heading 2301 are distinct from prepared feeds and attract the tariff for flours/meals; animal feed supplements are classed under 2309 if presented as ready-to-use animal feed supplements but under chapter 29 (2936) if supplied as general-use vitamins/provitamins; LPG supplied in bulk for bottling for domestic use qualifies for the reduced household LPG rate; polypropylene bags laminated with BOPP are plastics under HS 3923; wood logs for pulping fall under 4403; bagasse board under chapter 44 attracts the concessional bagasse board rate; three-piece embroidered fabric sets remain fabric; renewable-energy machinery under chapters 84, 85, 94 qualify for concession only when used in initial plant setup; turbochargers classed under 8414; interstate movement of goods for own-account service use is not a supply.

Electronic submission of GST refund claims: portal upload replaces physical filing, enabling electronic transfer and acknowledgement timelines.
All documents and invoices accompanying FORM GST RFD-01A must be uploaded on the common portal at filing; ARN is generated only after complete uploading and any ledger debits, and the application is electronically transferred to the jurisdictional officer who issues acknowledgement or deficiency memo from the ARN date. "Net ITC" for inverted duty refunds covers ITC on all inputs in the relevant period irrespective of input tax rates; ITC entered in the electronic credit ledger via FORM GSTR-3B for the relevant period must be included in refund calculations. Refund of tax on input services and capital goods is excluded from inverted duty ITC refunds.

Export of services treated for full contract value when reverse charge IGST paid on outsourced foreign supply and RBI permits.
Where an Indian exporter outsources part of a services contract to a non resident, two supplies occur: export of services by the Indian supplier for the full contract value and import of services by that supplier for the outsourced portion. The Indian supplier must pay integrated tax on the imported services under reverse charge and may claim input tax credit. Even if the outsourced supplier is paid directly abroad, the full contract value will be treated as export provided reverse charge tax is paid on the outsourced portion and the RBI permits retention of part consideration outside India.

Denial of composition option can be retrospective to contravention date, triggering normal tax liability and recovery proceedings.
Clarifies that voluntary withdrawal from the composition scheme takes effect from the date indicated in FORM GST CMP-04 (not earlier than the start of the financial year of filing), while denial of the composition option by tax authorities may be made from a date determined by them, including retrospectively but not prior to the date of contravention; denial triggers liability to pay tax under the normal regime from the date of issue of the denial order and necessitates recovery proceedings for tax, interest and penalty for the period from contravention to the order, with input credit entitlement governed by the provision applying to stock on the day before the order.

Taxability of government disposals: government departments must register and pay GST when selling used or seized goods to unregistered buyers.
Intra State and inter State supplies of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by government entities are taxable; supplies to registered persons attract reverse charge as per notifications, while supplies to unregistered persons require the supplying government department to obtain registration and pay GST subject to sections 22 and 24. Penalty under section 73(11) applies only when section 73 proceedings are initiated; delayed GSTR 3B filing with tax and interest paid does not ordinarily attract that penalty. Debit/credit notes under section 142(2) attract GST rates under the GST Acts. TCS under the Income Tax Act is not includible in GST valuation. Owner of goods for section 129(1) is the consignor or consignee if documents accompany the consignment; otherwise the proper officer will decide.