Place of supply rules: port cargo handling follows contract-based provisions; processing of temporary imports follows export exception.
Clarification: cargo-handling services by ports are ancillary, not immovable-property related, so their place of supply is determined under sub-section (2) of Section 12 or sub-section (2) of Section 13 of the IGST Act depending on contractual terms. Services on goods temporarily imported for processing and exported without being put to other use (e.g., cutting and polishing of unpolished diamonds) fall under the temporary import/export exception and their place of supply is determined under sub-section (2) of Section 13 rather than the general performance-location rule.

Place of supply rules: ancillary port cargo handling services determined by contract; temporary imports for processing follow export-location rule.
Services connected to cargo handling at ports are ancillary and their place of supply is determined under Section 12(2) or Section 13(2) of the IGST Act according to contractual terms, not under the immovable property rule in Section 12(3). Services on goods temporarily imported for processing and exported without being put to use, such as cutting and polishing of unpolished diamonds, are subject to the temporary-import exception and their place of supply is determined under Section 13(2) of the IGST Act.

Interest exemption under GST: penal interest by lenders can be exempt, but penal interest included in sale consideration is taxable.
Clarifies that penal interest included in the consideration for a taxable supply of goods must be included in the value of supply under section 15 and is taxable, whereas penal interest charged by an independent lender qualifies as interest under notification No. 12/2017 and is exempt under Sl. No. 27; fees or charges not meeting the definition of interest remain taxable.

GST on penal interest: seller charged penal interest is includible in supply value, lender interest may be exempt.
Additional or penal interest on delayed EMI payments is taxable when charged by the seller because it must be included in the value of the supply of goods; penal interest charged by a separate lender on a loan qualifies as exempt interest under the exemption for extending loans or advances, provided it meets the statutory definition of "interest". Penal interest meeting that definition is not a separate taxable service under the provision covering tolerance or abstention, while service fees or other non interest charges by a financier are taxable.

Post sale discounts: conditional incentives are taxable supplies of services, while unconditional discounts adjust original supply value.
Post sale discounts without dealer obligations relate to the original supply and may be excluded from the supplier's value under section 15(3); discounts conditional on dealer promotional activity are a separate supply of services by the dealer and attract GST with corresponding ITC to the supplier. Discounts paid to enable dealer price reductions are consideration for the dealer's supply and must be added to the dealer's value under section 15; customers may claim ITC only to the extent of tax paid. Where discounts cannot be excluded and commercial credit notes are issued, the supplier cannot reduce original tax liability, yet the dealer need not reverse ITC if he pays the reduced value after adjusting credit notes and the original tax charged.

Jurisdictional assignment of GST refund applications: process refunds received via incorrect portal mapping to avoid delays and notify portal.
Where the common portal has electronically transferred a GST refund application to a tax authority that is not the taxpayer's administratively assigned jurisdiction and reassignment on the portal is not possible, the authority which received the application should proceed with verification and processing to avoid delay. After processing, that authority must inform the common portal of the incorrect mapping and request an update so subsequent applications route to the correct jurisdiction.

Place of supply rules: port cargo handling follows contract-based determination; temporary-import treatment services follow export-treatment status.
Services by port authorities that are ancillary to cargo handling are not services related to immovable property; their place of supply is determined by the general service place-of-supply provisions based on contract between supplier and recipient. Services performed on goods temporarily imported for treatment or processing and exported without being put to use in India (e.g., cutting and polishing of unpolished diamonds) fall under the exception for temporarily imported goods, and their place of supply is determined accordingly.

GST on penal interest: taxable when part of a goods supply, exempt if genuine loan interest charged by lender.
Penal interest on delayed EMI payments is taxable when charged by the seller as part of the goods transaction and must be included in the value of supply; penal interest charged by a third party lender as interest on a loan falls under the notified exemption for loan interest and is not subject to GST. Charges that do not qualify as "interest" (service fees or other lender charges) are not exempt. Penal interest is not treated as a Schedule II liquidated damages service where it meets the notification's definition of interest.

Proper officer functions under GST are assigned to designated senior and field officer ranks for statutory administration.
Functions under Section 70 of the Delhi Goods and Services Tax Act, 2017 are assigned, under the Commissioner's statutory power to allocate functions, to proper officers of the Department of Trade and Taxes. The assignment covers Special Commissioners, Additional Commissioners, Joint Commissioners, Assistant Commissioners and Goods and Services Tax Officers for performance of those functions.

Director KYC verification introduced via web-based prefilled service; updating contact details requires filing the KYC form.
Persons who have filed director KYC may complete KYC via a web-based verification service using pre-filled registry data; updates to mobile number or e-mail must be made by filing e-form DIR-3 KYC, while other personal-detail updates should be filed by e-form DIR-6 before completing KYC. Amendments to rules and an extension of time to permit completion by either route will be notified.

Consolidated deficiency communication required; follow up letters only with head approval to ensure time bound redemption processing.
Regional Authorities must issue a single, consolidated deficiency communication for each redemption request for Advance Authorisation/EPCG in a time bound manner; a second deficiency letter may be issued only in unavoidable circumstances and only after approval of the head of the Regional Authority.

Composition taxable person labelling requirement: mandatory invoice and signboard declarations, non-compliance may attract GST enforcement.
Composition taxable persons must print "COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES" on every bill of supply and display "COMPOSITION TAXABLE PERSON" in bold capital letters on prominent notices or signboards at the principal and all additional places of business, under Rule 5 governing the composition levy. Non-compliance may result in action under GST law, including penalty, fine or prosecution, and departmental officers and trade associations are directed to circulate this advisory to relevant taxpayers and staff.

View All-India Records role expands GSTN access for enforcement officers in investigation and preliminary enquiry cases.
GSTN has introduced a separate "View All-India Records" role on the departmental portal to widen access to registration, return and payment records of registered taxpayers across India. The role expands the existing record search functionality, which earlier allowed officers to view only State-specific records, and is intended for bona fide use in investigation, verification, checks and preliminary enquiries concerning tax evasion or before registering new cases. The role is to be assigned through Sub State Admin only to specified enforcement officers, and the system maintains logs of searches and records viewed.

Paperless duty credit scrips for export incentives now transmitted electronically; ownership and debiting verified via exporter records and customs system.
Paperless MEIS/SEIS duty credit scrips issued for EDI registered exports will be electronically transmitted to the customs system; ownership will be verified via the DGFT portal and all debits will be made and verified in ICES by the proper officer, with existing registration and assessment procedures continuing except for the need to present physical security paper scrips.

eSANCHIT: PGAs must upload LPCOs; beneficiaries barred from uploading after 01.07.2019; IRNs sent via ICEGATE emails.
PGAs must upload digitally signed licences, permits, certificates and other authorisations (LPCOs) to eSANCHIT; IRNs for such LPCOs will be sent only to ICEGATE-registered beneficiary email addresses. From 01.07.2019 beneficiaries may no longer upload previously issued LPCOs; PGAs must upload LPCOs issued during the 15 days before the cut-off and may upload earlier LPCOs to enable beneficiary use.

Authorised Officer notification for imported food clearance at Kandla designates customs officers to clear consignments under FSSAI authority.
Notification designates two Customs Superintendents at Kandla Commissionerate as Authorised Officer for clearance of imported food consignments at Deen Dayal Port, Kandla and Adani Bulk Terminal, Tuna, pursuant to the Food Safety and Standards Act and an Order of the Food Authority's CEO; officers and regional office contact details are provided for port level inspection and clearance functions.

Revocation of cancellation of registration clarified under GST rules, with return-filing and payment conditions for cancellation cases.
Clarification is issued on the procedure for applications seeking revocation of cancellation of registration under the Uttarakhand GST law. The circular covers registrations cancelled for non-filing of GSTR-3B or GSTR-4 returns, the additional opportunity granted to specified persons to apply for revocation by 22.07.2019, and the conditions under Rule 23 requiring filing of all pending returns and payment of dues before revocation. It also explains the position where cancellation operates retrospectively and returns must be filed within thirty days of the revocation order.

Input tax credit utilisation under GST clarified, with integrated tax credit to be exhausted first under the revised sequence.
Clarification is issued on the utilisation of input tax credit under GST after the insertion of Section 49A, Section 49B and Rule 88A. Input tax credit of integrated tax must be exhausted first, and may then be used for central tax and state tax in the prescribed sequence. Until the common portal is updated to reflect the new utilisation order, taxpayers will continue to use input tax credit according to the existing portal functionality.

Installation deadline extension for radiation portal monitors and container scanners; non-compliant ports to lose recognition for scrap imports.
The Director General of Foreign Trade amended sub para (v)(ii) of Para 2.54 to extend the deadline for installation and operationalisation of Radiation Portal Monitors and Container Scanners at designated sea ports; ports failing to meet the extended deadline will be derecognised for import of un shredded metallic scrap effective from the day after the deadline.

Transport and Marketing Assistance eligibility expanded; documentary requirements relaxed and SEZ/EOU/FTWZ exports made eligible under revised procedure.
Amendments to Chapter 7(A) of the Handbook of Procedures incorporate a June Department notification, require applicants (including SEZ/EOU/FTWZ units) to file TMA applications to the RA in whose geographical jurisdiction the applicant's address falls, and make the initial RA choice binding. Documentary requirements are relaxed by deleting the need for EP copies of shipping bills and proof of landing; related clauses and Annexure B are removed. Exports from SEZ/EOU/FTWZ are made eligible and regional destination lists and assistance rates (including East Africa) are updated.