Seed certification tags exempt within seed testing and certification; external supply of tags treated as taxable goods.
Supply of seed certification tags provided by State Seed Certification Agencies to seed producers is an element of the composite supply of seed testing and certification and is exempt under the Notification for government testing/certification services required under law. Conversely, tags procured by agencies from other departments or manufacturers are treated as a supply of goods subject to GST, with tariff classification determined by the tag's predominant material.

MEIS for shipping bills: three month window to file claims from date of EDI upload to DGFT before late cuts apply.
Customs has transmitted shipping bills with HS codes harmonized and notified late to the DGFT server, enabling exporters to apply for MEIS; exporters may rely on the handbook provision allowing three months from the date of EDI shipping bill upload to DGFT to file MEIS claims before late cut provisions apply, and remaining shipping bills will be transmitted and made available when received.

Online complaints module for AEO and DPD clients enables filing and tracking DPD-related complaints via the DPD JNCH website.
An online complaints module on www.dpdjnch.com enables AEO and DPD importers or their authorised customs brokers to file complaints limited to DPD matters by using the Complaints > Write tab, providing contact details, selecting the concerned agency, and uploading supporting documents; complainants can monitor status via the Complaint View tab and escalate issues to the Deputy Commissioner in charge of the AEO/DPD Cell via the provided e-mail.

Transhipment procedures for gift shipments clarified; bond, manifest, sealing, screening and acknowledgement requirements set and recordkeeping enforced.
Transhipment of gift consignments under CBE XII is permitted to nearby courier terminals outside the Northern Zone subject to the Transhipment Regulations. Authorized couriers must execute a Transhipment Bond equivalent to monthly average or projected gift shipment value, file Cargo Transfer Manifests or applications approved by the proper officer, seal and x ray consignments, debit bond value pending destination Customs acknowledgement, and maintain records; a fee per application is chargeable.

Non-requirement of hard copy submissions for Advance Authorisation and EPCG applications; online uploads suffice and RAs will process.
Non-requirement of hard copy submissions for Advance Authorisation and EPCG Authorisation is mandated: exporters must upload prescribed supporting documents via the ECOM module using the new upload facility so that Regional Authorities will examine and process applications on the basis of online filings and issue authorisations within the laid down timelines; RAs may raise online deficiency letters where documents are missing and exporters should reply online and by email for prompt processing.

Administrative review of adjudication orders to improve order quality and require corrective action and reporting by adjudicating authorities.
Addl. DGFT-level administrative reviews will be conducted for selected adjudication orders within appellate jurisdiction as an advisory oversight to correct deficiencies in reasoning, quantification of contraventions, analysis of submissions, and natural justice compliance. Regional authorities must upload all orders to the DGFT website; the Directorate will identify orders quarterly for review, receive observations from reviewers, and require adjudicating authorities to implement and report corrective action. This process is administrative and does not alter the quasi-judicial proceedings.

Construction services tax rate revision clarifies acceptance of option forms by assessing officers under the extended deadline.
Revision of tax rates for construction services required registered taxpayers in ongoing projects to exercise the Annexure-IV option within the extended time limit up to 20.05.2019. The option is to be addressed to the concerned jurisdictional commissioner, and applications addressed to the Commissioner, Commercial Tax, Uttar Pradesh, when submitted before the concerned assessing officer, must be received and processed according to rules. Field officers were instructed not to insist on submission at headquarters and to ensure strict compliance.

One-time option to pay tax: deadline extended; submit Form-Annexure-IV to jurisdictional tax office for compliance.
Extension of the one-time option to pay tax for construction of apartments in ongoing projects: the due date for submission of Option Form (Annexure IV) is extended to the 20th May 2019 under Notification No. 10/2019 STR. Promoters must submit Form Annexure IV to the concerned Jurisdictional Joint Commissioner of State Tax by the extended due date; stakeholders should report implementation difficulties to the Commissioner of State Tax.

TRQ import deadline extended for feed grade maize, allowing STEs additional time to apply for duty preferenced quota for poultry use.
The notice corrects the referenced financial year and extends the filing deadline for Special Trading Entities to submit applications under the Tariff Rate Quota for feed grade maize intended exclusively for poultry firms on an actual user basis, permitting additional time to apply for concessional customs treatment under the TRQ scheme, issued with Competent Authority approval.

Portal migration mandates use of the new cbic-gst portal for central excise e filings and grants extended filing deadlines.
Migration to the consolidated portal requires users to move from ACES to www.cbic-gst.gov.in; ACES will be disabled during transition, existing users must log in with current credentials under "Tax Payer Log in," new users must register online to obtain an ARN and divisional approval for issuance of registration and temporary password, and e filing deadlines for prescribed monthly returns and ER I/ER 2 particulars due in April have been extended while electronic payment procedures are revised on the new portal.

GST rate choice in real estate: landowner and developer must adopt the same option; ITC rules and valuation clarified.
The FAQs explain that in area sharing arrangements both landowner promoter and developer promoter must adopt the same GST option; apartments provided in exchange for development rights or FSI are taxable and valued by reference to prices charged to independent buyers nearest the transfer date; promoters opting for concessional low rate schemes without ITC must pay that tax in cash and cannot use ITC against it; ITC charged by a developer to a landowner on construction is available where tax was paid at rates permitting ITC; the 80% procurement-from-registered-persons threshold excludes salaries and land purchases but includes exempt inward supplies for valuation.

General Anti-Avoidance Rule reporting and GST audit disclosures deferred administratively, with those Form 3CD clauses held in abeyance.
Reporting obligations in Form No. 3CD for clause 30C (GAAR disclosures) and clause 44 (GST disclosures) are administratively deferred; the tax authority has ordered that reporting under those clauses shall be kept in abeyance until 31st March, 2020, while other audit reporting requirements continue to apply.

MEIS claim procedure amended: bank letter or exporter declaration and payment proof now required where e BRC is absent or via vostro.
Applications for MEIS rewards must be filed online with digital signature in ANF 3A and linked to shipping bills and e BRCs. If an e BRC is in INR and payment was effected under the Vostro mechanism, a bank letter confirming receipt via Vostro must be submitted. If e BRCs could not be generated for shipments to OFAC jurisdictions, the exporter must submit a declaration plus self attested proof of payment. Regional Authorities will process such applications after hard copy submission of the required documents.

Discontinuation of physical RCMC submission - DGFT will verify validity from its database; exporters must ensure EPCs upload RCMCs.
The requirement to submit a physical Registration cum Membership Certificate (RCMC) with DGFT applications for incentives under the Foreign Trade Policy is discontinued; DGFT will verify RCMC validity from its central database and exporters must ensure their valid RCMCs are uploaded and kept current by their respective Export Promotion Councils.

Forgery alert: forged office order cancelling export policy for beach sand minerals declared invalid; original notification remains operative.
A circulated Office Order purporting to cancel Notification No. 26/2015-2020 for the export policy of Beach Sand Minerals is a forged document and was not issued by the relevant trade authority; the original Notification No. 26/2015-2020 dated 21.08.2018 remains unchanged and in force, and trade stakeholders are advised to rely only on official communications.

Fee waiver for ADT 1 filings allows refiling auditor appointment form without fee until the stated deadline.
Companies that filed ADT 1 as an attachment to GNL 2 during the specified period may file e form ADT 1 for auditor appointments covering the stated tenure without payment of additional fee; this is a one time concession and, after the concession period, fees and additional fees will apply under the Companies (Registration of Office and Fees) Rules, 2014.

One-time tax option for promoters to elect construction tax rates; failure will be deemed acceptance of reduced rates.
Promoters must submit Annexure-IV to Rate Notification No. 03/2019 to their jurisdictional officer to exercise a one-time, irrevocable option to pay state tax on construction of apartments at the rates specified for item (ie) or item (if) against serial number 3; the Form must identify the project and declaration, interim invoices must conform to the eventual option, and failure to submit will result in the promoter being deemed to have elected the reduced rates for RREP and REP.

Fund manager recognition: SEBI-approved AMCs treated as fund managers, qualifying for specified income-tax benefits under the Act.
An AMC approved under the SEBI (Mutual Funds) Regulations, 1996 is to be treated as a Fund Manager for the purposes of Section 9A(4)(b) of the Income-tax Act, as SEBI has confirmed that AMCs engage in fund management of mutual funds and thereby fall within the substance of the term; the SEBI regulations have been included among the "specified regulations" by prior notification to align regulatory approval with the Act's definition.

Tax treatment of sales promotion schemes clarified: supply classification and ITC consequences for samples, offers, and discounts.
Clarification of GST treatment and ITC consequences for sales promotion schemes: free samples and gifts without consideration are not supplies unless covered by Schedule I and attract denial of ITC for related inputs unless treated as supply; buy one get one and bundled pricing are treated as aggregated supplies with taxability determined by composite/mixed supply rules; invoice and pre established volume discounts that meet statutory conditions may be excluded from value and allow supplier ITC, while secondary post supply discounts via credit notes do not qualify for exclusion unless statutory conditions are met.

Registration of contracts for peas: bill of lading date governs shipment validity and regional authorities may revalidate contracts.
Registration of contracts for peas imports permits specified minimum consignments per contract subject to registration with Regional Authorities. An RC covers any shipment whose bill of lading date is on or before the RC's expiry, with the bill of lading date treated as the shipment date for import clearance. If Customs questions RC validity, Regional Authorities may revalidate RCs without referring the case to headquarters so long as the bill of lading date predates the RC expiry.