Opting for composition levy: deadline extended to file FORM GST CMP-02 and furnish FORM GST ITC-03.
Corrigendum extends the deadline for a registered person opting for the composition levy to file intimation in FORM GST CMP-02 (selecting "Any other supplier eligible for composition levy" at Sl. No. 5(iii)) to 31st July, 2019, and retains the requirement to furnish FORM GST ITC-03 in accordance with sub-rule (3) of rule 3.

Post sale discounts: classify as supply related or service consideration; GST and input tax credit consequences follow accordingly.
Post sale discounts must be classified by commercial substance: unconditional discounts relating to the original supply may be excluded from the supplier's taxable value if statutory conditions are met; discounts contingent on dealer promotional activities constitute consideration for services by the dealer and attract GST with corresponding input tax credit for the supplier. Discounts paid to enable dealers to reduce customer prices are consideration for the dealer's supply and must be added to the dealer's taxable value; recipients' input tax credit is limited to tax actually paid. Financial/commercial credit notes may be issued where exclusions are not permitted but do not allow the supplier to reduce original tax liability; dealers need not reverse input tax credit if they adjust payment as required.

Refund processing: wrongly mapped GST refund applications must be processed by the authority receiving them and portal mapping corrected.
Where reassignment of refund applications on the common portal is not possible, the refund claim should be processed by the tax authority to which the application has been electronically transferred so that processing is not delayed; after completion the processing authority should inform the common portal of the incorrect mapping and request an update so future applications are routed to the correct jurisdictional tax authority.

Place of supply rules clarified: port cargo services follow contractual service-place rules; exported-after-treatment services follow temporary-import exception.
Cargo-handling activities by port authorities are ancillary services not related to immovable property; their place of supply is determined under the contract-based service rules applicable between supplier and recipient. Services performed on goods temporarily imported and exported after treatment without being put to use fall under the exception for temporarily imported goods, and their place of supply is determined by the provision addressing such exported-after-treatment services.

GST on penal interest: taxable when charged by seller as part of supply value; exempt when charged by lender.
Where penal interest is levied by the seller as part of an instalment sale, it must be included in the value of the taxable supply and is subject to GST. Where penal interest is charged by a separate lender as part of a loan, such interest qualifies as exempt interest under the loan-interest exemption and is not subject to GST. Penal interest that meets the notification's definition of "interest" is not to be treated as liquidated damages; non-interest service charges by a lender remain taxable.

Refund of taxes on inward supplies to departing international tourists permitted for airport retail outlets per central GST clarification.
Refund of taxes is authorised for inward supplies of indigenous goods by airport retail outlets beyond immigration when supplied to departing international tourists against foreign exchange; the Tripura tax administration directs all subordinate officers to follow the Central GST clarification dated 29 June 2019 and implements the instruction under section 168 of the Tripura SGST Act, 2017 to ensure uniform processing of such refund claims.

Secondary or post-sales discounts: treat per central GST clarification; state officers instructed to apply uniform guidance.
The State directs that the GST treatment of secondary or post-sales discounts shall follow the Central Board of Indirect Taxes & Customs' clarification (Circular No. 105/24/2019 GST), and, under section 168 of the Tripura SGST Act, instructs all State tax officers to apply that clarification to ensure uniform implementation.

Tax refund for airport retail sales: outlets can claim refund when selling indigenous goods to eligible international tourists.
Retail outlets beyond immigration counters at international airports with a valid GSTIN may claim invoice-based refunds of Central, State/UT, Integrated tax and Compensation Cess paid on inward supplies of indigenous goods when those goods are supplied tax-free to eligible non-resident passengers paying in foreign exchange. Claims require electronic records with an audit trail, passport and boarding pass capture, passenger declaration, and invoices showing no tax charged; refunds are filed monthly/quarterly via FORM GST RFD-10B (manually until portal availability) with specified undertakings and return documents, and are processed, validated and sanctioned by the proper officer with recovery provisions for improper refunds.

Refund processing for wrongly mapped taxpayers instructed to follow central GST clarification ensuring uniform implementation across field formations.
Processing of refund applications in FORM GST RFD-01A filed by taxpayers wrongly mapped on the common portal must follow the CBIC clarification in Circular No. 104/23/2019-GST to ensure uniform identification and processing by field formations; the Tripura State Tax administration has directed all officers to apply that clarification under its statutory powers.

Place of supply clarification: directive to follow specified GST circular to ensure uniform implementation across field formations.
The Chief Commissioner instructs all state tax field formations to follow the annexed CBIC Circular clarifying determination of the place of supply, exercising powers under section 168 of the Tripura SGST Act to ensure uniform implementation of place of supply provisions across the state.

GST on penal interest clarified; state tax authorities instructed to follow central circular for uniform implementation.
The State directs tax field formations to apply the central clarification on GST on additional/penal interest, mandating uniform implementation in assessment, collection and enforcement of interest-related tax liabilities by invoking statutory powers and annexing the central circular as operational guidance.

Manufacturing in bonded warehouses requires an integrated application, unified digital records, GST on domestic supply, and ex bond export procedure.
Manufacturing or other operations in a bonded warehouse under section 65 require an integrated application combining private bonded warehouse licence and section 65 permission, unified digital accounts as per Annexure B, execution of a triple duty bond in Annexure C, and monthly digital returns. Exported resultant products follow shipping bill and Warehoused Goods (Removal) Regulations with no import duty on contained imported inputs; domestic clearance is treated as a supply subject to GST and requires an ex bond bill of entry and payment of applicable import duties on contained inputs.

Self-Sealing RFID permission renewal: extension permitted for exporters upon lease verification and required documentation.
Self-Sealing (RFID) permission for exporters is granted for premises based on ownership, lease or rent documentation and physical verification; for leased/rented premises validity matches the lease/rent period. Renewal for such permissions may be granted by the Deputy/Assistant Commissioner, Self Sealing Unit, upon submission of a renewal request letter, self-certified copy of the old self-sealing certificate, self-certified IEC, PAN and GSTN copies, and a valid lease/rent agreement, subject to physical verification and absence of specific adverse information with the permission of the Commissioner of Customs (Port).

Tax refund for duty paid airport retail outlets enables reimbursement of taxes on inward goods sold tax free to departing international tourists.
Retail outlets beyond immigration counters at international airports may claim invoice based refund of Central, Integrated, State/UT taxes and Compensation cess paid on inward indigenous goods sold tax free to outgoing international tourists paying in foreign exchange. Eligibility requires GST registration and prescribed location; refunds are claimed monthly or quarterly using FORM GST RFD 10B with electronic records (Annexure A), passport and boarding pass verification, passenger declaration (Annexure B), undertakings and relevant GSTR returns. Proper officers validate filings, may issue one deficiency memo, and sanction refunds per tax head, with recovery and interest where refunds are ineligible.

Composition taxable person labelling requirement: failure to display prescribed wording on bills and signboards may invite enforcement action.
Composition taxable persons must print "COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES" in bold capital letters on every bill of supply and display "COMPOSITION TAXABLE PERSON" in bold capital letters on a notice or signboard at their principal and additional places of business; failure to comply may prompt the proper officer to initiate action under GST law and attract penalty, fine or prosecution.

Foreign Trade Policy review: call for stakeholder suggestions to shape the draft policy and handbook via prescribed submissions.
Invitation for stakeholder consultation to revise the Foreign Trade Policy and Handbook of Procedures by submitting chapter-/paragraph wise suggestions with justifications in the prescribed format, sent by e mail to the designated address within fifteen days of the notice, establishing the procedural mechanism and timeframe for participatory input into the proposed new policy.

UPI with ASBA mandatory for retail IPO applications; intermediaries must use listed SCSBs and approved mobile apps.
Phase II requires UPI with ASBA as the only payment mechanism for retail investor applications through intermediaries, discontinuing the prior Channel III flow of bid cum application forms to SCSBs for fund blocking. Applications must use SCSBs, mobile apps, and UPI handles listed on the regulator's website; incorrect handles or banks not on the live list risk rejection. Alternate channels remain available for investors whose banks are not live. Intermediaries must retain physical UPI application forms for six months and electronic records for at least three years.

Post-sales discounts under GST affect whether a discount reduces supplier value or is taxable consideration for dealer services.
Post sales discounts are assessed by their substance: a discount without dealer obligations is treated as related to the original supply and may be excluded from the supplier's value of supply if statutory conditions are met. If the discount is an incentive requiring the dealer to undertake promotional activities, it is separate consideration for services and taxable in the dealer's hands, with the supplier eligible for input tax credit. Discounts paid to induce dealers to reduce customer prices must be added to the dealer's transaction value, limiting a registered customer's input tax credit to tax actually paid to the dealer. Where suppliers issue financial/commercial credit notes but cannot reduce original tax liability, dealers need not reverse input tax credit if they pay the reduced value after adjusting the credit notes plus the original tax charged.

Refund processing: wrongly mapped refund applications should be processed by the receiving tax authority, then portal mapping corrected.
Where the common portal has electronically transferred a FORM GST RFD-01A refund application to a tax authority that is not the taxpayer's administrative jurisdiction due to incorrect portal mapping, processing should not be held up: the authority that received the application via the portal shall process the refund claim, and thereafter inform the portal of the incorrect mapping with a request to update it for future transfers.

Place of supply clarified: port cargo handling follows IGST contract-based rules; temporary-import processing uses export exception.
Port-related cargo handling activities are treated as ancillary services not related to immovable property, so their place of supply is determined under the IGST service provisions according to contract. Services on goods temporarily imported for processing (e.g., cutting and polishing of unpolished diamonds) that are exported after processing without being put to any other use fall under the IGST exception for temporarily imported goods; their place of supply is determined accordingly.