Paperless LPCO submission: PGA uploading required, beneficiary uploads disabled and ICEGATE email registration needed for access.
PGAs must upload digitally signed Licenses/Permits/Certificates/Other Authorizations (LPCOs) onto eSANCHIT; beneficiaries will be barred from uploading previously issued LPCOs once PGA uploading is fully enabled. PGAs are required to upload LPCOs issued during the prior 15-day window and may upload earlier LPCOs to enable beneficiary use. Communication of LPCO details and IRNs must be via email addresses registered in ICEGATE, utilising a simplified auto-registration process for limited eSANCHIT functions without digital signatures; customs formations must ensure correct beneficiary email registration and issue public notices.

Partial discharge of bonds: proportionate online crediting as export obligations are fulfilled, streamlining bond release.
Partial discharge of bonds and bank guarantees for gold imports will be credited proportionately as export obligations are fulfilled through an online mechanism in ICES 1.5, subject to prescribed documentation evidencing export fulfilment and application of existing standard operating procedures and timelines for expeditious bond discharge.

Late filing exemption for Bill of Entry due to portal failure, conditional waiver granted upon evidence and discretion.
Exemption from late-filing charges for presentation of the Bill of Entry is authorised for consignments with entry inward dates on 08.07.2019 and 09.07.2019 and corresponding Bill of Entry dates within that period; waivers for such late presentation will be processed by the respective Deputy/Assistant Commissioners. Delays in BE generation after 10.07.2019 must be supported by evidence of attempted electronic submission-job numbers, screenshots or ICEGATE messages-to enable consideration of discretionary waivers on merits.

Post-sales discounts under GST: characterisation determines whether they reduce supplier value or constitute taxable separate supplies.
Post-sales discounts under clause (b) of section 15(3) CGST are to be characterised by their commercial nature: discounts without further dealer obligations relate to the original supply and may be excluded from the supplier's value of supply; discounts that require the dealer to perform promotional activities are separate supplies of services on which the dealer must charge GST and the supplier may claim ITC; discounts paid to induce dealers to lower customer prices must be added to the dealer's consideration for valuation. Where discounts cannot be excluded, suppliers may issue financial/commercial credit notes but cannot reduce original tax liability, and dealers need not reverse ITC if they pay the reduced value after adjusting such credit notes in line with applicable provisos.

Refund processing: accept electronically transferred claims despite incorrect portal mapping and notify portal to correct assignment.
Where a refund application in FORM GST RFD-01A is electronically transferred by the common portal to a tax authority that is not the taxpayer's administrative assignee and the portal lacks a re assignment facility, the receiving tax authority should proceed to process the refund claim. After processing, that authority must inform the common portal of the incorrect mapping and request an update so subsequent applications are routed to the correct jurisdiction.

Place of supply rules clarified: port cargo-handling follows contractual determination; temporary import repairs follow export-linked supply rule.
Place of supply for port cargo-handling and ancillary services is determined by contract and not as services related to immovable property; place of supply for services on goods temporarily imported for repair or processing and re-exported without being put to use (e.g., cutting and polishing unpolished diamonds) is determined under the provision for services in respect of temporarily imported goods for repair or processing, not by the general rule locating services where performed.

GST on penal interest: seller charged late interest is taxable; financier charged interest may be exempt under interest rules.
Where a seller embeds credit in the sale of taxable goods and charges penal interest for delayed instalments, that penal interest is includible in the value of the taxable supply and taxable. Conversely, penal interest charged by an independent financer on a loan qualifies as interest under the relevant notification and is exempt from GST; the taxable value of the goods in that case excludes the financier's penal interest. Penal interest does not fall under Schedule II entry 5(e), while non interest service fees charged by a financer are taxable.

Composition levy opt-in deadline extended for eligible suppliers to file CMP-02 and submit ITC-03.
Correction revises the filing timeline for opting into the composition levy: eligible registered persons must file FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03 as required by the governing sub rules; the corrigendum replaces the earlier deadline with a later cutoff. The department requests issuance of trade notices and asks that implementation difficulties be reported to the Commissioner of State Tax.

Refund of taxes on indigenous goods at airport retail outlets: eligible outlets may claim invoice based GST refunds for sales to outgoing tourists.
Retail outlets beyond immigration counters at international airports that sell indigenous goods to outgoing international tourists for foreign exchange may claim refund of taxes paid on inward supplies of those goods, subject to registration with a valid GSTIN and prescribed location. Refunds are invoice based (not input service tax) and require maintenance of electronic records with an audit trail, passport and boarding pass verification, passenger declaration, and supporting returns and invoices filed in FORM GST RFD 10B, with manual processing, acknowledgement, validation and inter authority disbursal procedures.

Post sale discounts: treated as supply value or separate service depending on dealer obligations and GST implications.
Post sales discounts affect the value of supply and must be classified by examining whether the supplier imposes further obligations on the dealer. Discounts without dealer obligations relate to the original supply and may be excluded from the supplier's taxable value if statutory conditions for exclusion are met. Discounts that require promotional actions by the dealer constitute a separate supply of services by the dealer, on which the dealer must charge GST and the supplier may claim input tax credit. Where statutory exclusion is not permitted, suppliers may issue financial/commercial credit notes but cannot reduce their original tax liability; dealers need not reverse ITC if they adjust payments in line with the credit notes and original tax charged.

Refund processing: accept and process applications received despite incorrect portal mapping, then request mapping correction.
Where a refund application in FORM GST RFD-01A is electronically transferred by the common portal to a tax authority other than the one to which the taxpayer is administratively assigned, and portal reassignment is not available, the authority that received the application must proceed to process the refund without delay; after processing, that authority should inform the common portal of the incorrect mapping and request correction for future transfers.

Place of supply for cargo handling services clarified as determined by contract under IGST place-of-supply rules.
Clarification: cargo handling activities by ports are ancillary and not immovable-property services; their place of supply is determined under the service-place rules according to the contract between supplier and recipient. Services performed on goods temporarily imported for treatment and exported without being put to use (e.g., cutting and polishing unpolished diamonds) fall under the temporary-import exception; their place of supply is determined by the rule applicable to services on such temporarily imported goods.

GST on penal interest: included in taxable value when charged by seller, exempt if charged by separate lender as loan interest.
Clarifies that penal interest levied by a seller on delayed EMI payments must be included in the value of the taxable supply and is subject to GST, whereas penal interest charged by a separate lender in the course of extending loans falls within the exemption for interest on loans and is not subject to GST; fees or charges that are not interest remain taxable.

GST applicability on penal interest clarified: penal interest on notified supplies excluded from GST, principal supply value unchanged.
Where additional or penal interest is charged in relation to a transaction whose underlying supply is covered by Sl. No. 27 of Notification No. 12/2017 Central Tax (Rate), that penal interest is not subject to GST because it is not covered by the notification; the value of the principal supply for levy of GST remains as stated in the illustrative scenario.

Power of inspection and search in GST: procedural safeguards require documented seizures, quantified inventories, and custody controls.
Power of inspection, search and seizure under the SGST framework authorizes Proper Officers to inspect premises, verify accounts and seize documents where necessary. Searches must be planned, timed to avoid tipping off, and documented by a Shop Inspection Report/Mahazar. Seizures require written reasons, Form GST INS-02 entries, and an inventory with quantified description; electronic devices and data must be detailed and handled with signed non-rewritable copies. Seized records are to be entered in a custody register, returned after copying with receipts and undertakings, and supervisory oversight is required for case processing and enforcement actions.

Airport retail tax refund entitlement for inward taxed indigenous goods sold tax-free to departing international tourists.
Retail outlets beyond immigration counters at international airport departures may claim invoice-based refunds of applicable central, state, integrated, union territory taxes and compensation cess paid on inward supplies of indigenous goods sold tax-free to eligible departing international passengers. Claimants must be GST-registered with a valid GSTIN, maintain electronic records with an audit trail, collect passport and boarding pass details, a passenger declaration, and a tax-exempt invoice for each sale. Refunds are applied for in FORM GST RFD-10B with prescribed undertakings and return copies, processed by the proper officer with validation against GSTR-2A, and paid head-wise with statutory recovery rules applicable for improper refunds.

Export cargo security: CFS custodians must allow sample drawals only on authorised customs letters and face liability.
CFS custodians are responsible for secure custody of export cargo and must permit sampling only when a Customs officer or authorised agency draws samples in the presence of the exporter or representative and on production of a letter from the concerned AC/DC (CFS). Custodians must maintain records of samples and authorising letters; non-compliance in sampling or record-keeping makes the custodian liable for pilferage or shortages and requires reporting such incidents to the Docks (Administration).

Electronic Out of Charge transmission enables custodians to issue gate pass without hard copy; manual order if system fails.
Custodians shall issue the Gate Pass/Delivery Order on electronic transmission of Out of Charge (OOC) through ICEGATE without insisting on the hard copy of the Out of Charge. If electronic transmission is not possible due to system failure or technical problems, custodians may issue a Manual Delivery Order signed by the Deputy/Assistant Commissioner (Import Shed), which must be regularized in the system by the next working day.

Waiver of Late Filing Penalty for bills of entry affected by e Sanchit outage; charges waived subject to verification.
Late filing penalties for Bills of Entry affected by the e Sanchit outage will be waived where the IGM and Bill of Entry dates fall within the affected window; such waivers will be administered by the respective Deputy/Assistant Commissioners. For Bills filed after the disrupted period but linked to entries during the outage, applicants must furnish ICEGATE job numbers, screenshots or messages to evidence attempted filing, and those cases will be considered on merits.

Recovery of penalties should proceed despite pending appeals unless an explicit stay is granted by the appropriate authority.
Adjudicating Authorities in Regional Authorities and SEZs must initiate recovery of imposed penalties where no specific stay has been granted, because filing an appeal or review does not itself stay recovery. Authorities are required to review cases with penalties outstanding, commence recovery where appropriate, and furnish a report of all such cases and recovery action taken to the Directorate within thirty days.