Reporting inter-State supplies to unregistered persons ensures correct IGST apportionment and avoids penalty for non-reporting.
Registered suppliers making inter-State supplies to unregistered persons must report such supplies with place of supply in Table 3.2 of FORM GSTR-3B and in Table 7B of FORM GSTR-1; IGST apportionment to the State where supply occurs is based on Table 3.2, and non-reporting leads to incorrect apportionment, mismatch in supplied quantities and apportioned integrated tax, non-compliance with apportionment obligations, and penal consequences under the Assam GST law.

Inter-State supply via bonded warehouses: suppliers paying central and state tax treated as compliant if payments equal integrated tax.
Supplies of goods deposited in customs bonded warehouses were Inter-State supply but, due to portal limitations, suppliers reported them as intra State and paid central tax and state tax instead of integrated tax. As a one-time exception, suppliers who paid central and state tax during the affected period will be deemed compliant if the total tax paid equals the integrated tax due.

Place of supply requirement: invoices for inter state supplies must state place and State, non-compliance invites penal action.
Registered persons supplying goods or services inter State must specify the place of supply and the name of the State on the tax invoice to ensure tax accrues to the State of consumption. The place of supply for goods and services is to be determined by the applicable Integrated GST place of supply rules. Non compliance with the invoice particulars requirement may attract penalty under the statute, and field officers are directed to publicize and enforce this obligation.

Reporting of inter State supplies: required in GSTR 3B and GSTR 1 to ensure proper IGST apportionment and compliance.
Registered persons must report inter State supplies to unregistered persons with place of supply in Table 3.2 of FORM GSTR 3B and in Table 7B of FORM GSTR 1. IGST apportionment to the State of supply is based on information in Table 3.2; omission causes non apportionment, mismatches with actual supplies and non compliance with IGST apportionment obligations. Failure to report attracts penalties under APGST law.

Inter-State supply classification: one-time exception treating central and state tax paid as IGST where amounts match.
Supply of goods in customs bonded warehouses retained the character of inter-State supply, but due to lack of reporting facility some suppliers discharged central tax and State tax instead of integrated tax; the Commissioner grants a one-time accommodation deeming tax payment compliant where the combined central and State tax paid equals the integrated tax due.

Place of supply requirement: invoices must state the place and State for inter State supplies to ensure correct tax allocation.
Registered persons making inter State supplies must specify the place of supply along with the name of the State on the tax invoice to ensure tax accrues to the State of consumption; determination of place of supply should follow the statutory provisions for goods and services, and contraventions may attract penal action under the WBGST Act.

Inter State supply characterization for warehoused goods: equivalent central and state tax payments deemed compliant where portal reporting was unavailable.
Supply of goods deposited in customs bonded warehouses is an inter State supply; portal limitations caused suppliers to report such transfers as intra State and pay central and state tax. A one time concession deems suppliers who paid central and state tax equal to the integrated tax liability during the affected period to have complied with tax payment requirements, and field formations are to publicize the clarification and report implementation difficulties to the Commissioner.

Inter State supplies reporting: require Table 3.2 GSTR 3B entries to ensure correct IGST apportionment and GST compliance.
Registered suppliers must report inter State supplies to unregistered persons, composition taxpayers and UIN holders in Table 3.2 of FORM GSTR 3B and rate wise inter State supplies to unregistered persons in Table 7B of FORM GSTR 1. Apportionment of IGST to the State where supply takes place is based on Table 3.2 entries; omission leads to non apportionment and mismatches between supplies and apportioned tax. Registered persons are directed to report these supplies with place of supply as mandated; contraventions attract penal action under the State GST statute.

Place of supply requirement: invoices for inter state supplies must state the place and State to determine tax destination.
Rule 46(n) requires tax invoices for inter State supplies to specify the place of supply along with the State name. The Commissioner instructs all registered persons to include these particulars, refers to the Integrated GST place of supply rules for determination, and warns that contraventions attract penal action under the Manipur GST Act. Trade notices should publicize the Circular and implementation difficulties may be reported to the Commissioner.

Realization of export proceeds in INR now permitted where RBI allows; LUT, job work, recovery and suspension rules updated.
Amendments effective 01.02.2019 modify prior WBGST trade circulars to reflect statutory changes: export proceeds of services may be realised in INR where RBI permits and LUT acceptance for goods or services to foreign destinations or SEZs is allowed irrespective of payment currency subject to RBI rules; job work provisions now tie return periods to section 143 (with Commissioner extension), place responsibility on the principal for accounts and deemed supply treatment if time limits lapse, clarify registration thresholds for job workers, and confirm valuation rules for principal supplied tools; detention payment period extended to fourteen days; recovery must use FORM GST DRC 03/DRC 07; registration suspension rules now apply.

Standard UQC declaration required in bills of entry; submissions blocked until SQC and quantity fields are completed.
Importers, exporters and customs brokers must declare the Standard UQC (SQC) in the Single Window Table of the Bill of Entry: Info_Type = CHR, Info_QFR = SQC, Info_MSR to carry the quantity in SQC and Info_UQC to carry the SQC code. The SQC will be validated against the Tariff Code directory in ICES and must be separately declared even if it matches the commercial UQC; Bills of Entry cannot be submitted unless these details are provided.

Change of Address: CGST headquarters and Seva Kendra relocated; new premises and contact arrangements provided.
The Change of Address notifies that the Commissionerate Headquarters of CGST & Central Excise, Guwahati, together with Division I and Division II, have relocated from Sethi Trust Building to GST Bhawan, Kedar Road, Machkhowa, with the GST Seva Kendra now functioning at Room No.102, 1st Floor. The Seva Kendra operates on working days between 10.00 am and 06.00 pm and may be contacted by the published telephone number and the stated email address for services and enquiries.

Advisory Committee composition altered to remove member parity restriction, enabling wider participation by trading and clearing members.
The parity requirement that Public Interest Directors not be fewer than other members shall not apply to the Advisory Committee; the Annexure clause mandating that PID numbers be at least equal to shareholder directors and trading/clearing/depository participants is deleted for the Advisory Committee. MIIs must amend bye-laws, notify members, publish the change, and report implementation in the Monthly Development Report.

Risk Management System in exports directs clearance, selection for assessment/examination and post clearance audit of shipping bills.
The RMS in ICES processes Shipping Bills to determine whether consignments are facilitated for Let Export Order after self assessment or selected for verification, assessment, examination or Post Clearance Audit. RMS outputs direct Appraising, Examining and LEO officers and incorporate Compulsory Compliance Requirements from allied enactments; exporters/CHAs must furnish prescribed documents at goods registration and ensure high data quality. Assessment is conducted by the Export Appraising Section; PCA will audit selected Bills after LEO and issue consultative letters where deficiencies or undue claims are detected.

Risk Management System enables self assessed import clearances with targeted assessment, examination and post clearance audit to facilitate trade.
The Risk Management System (RMS) will process electronically filed Bills of Entry through ICES/ICEGATE to enable self assessed low risk import clearances without routine assessment or examination, while selecting specified B/Es for officer assessment, physical examination or Post Clearance Audit based on risk parameters, intelligence or random selection. AEO status confers predominant facilitation subject to Compulsory Compliance Requirements; bond registration, accurate annexure entries, prescribed document submission at Out of Charge, and compliance with SWIFT/Allied Act requirements are mandatory. Concurrent audit is replaced by PCA.

Risk-based import clearance allows self-assessed bills to be released without routine examination, subject to targeted audits and CCRs.
The Risk Management System (RMS) processes electronically filed Bills of Entry and IGMs to allow self-assessed B/Es to be cleared without officer assessment where low risk is indicated, while selecting others for appraisal, examination or Post-Clearance Audit based on risk parameters, intelligence or random selection; AEO status affords additional facilitation but CCRs and supporting documents, proper bond registration and accurate annexure information are required prior to out-of-charge.

Direct Port Delivery for AEO importers at JNCH now granted-obtain unique DPD code and submit one-time intimation.
All AEO (T1, T2, T3) importers listed in Annexure A at JNCH are granted Direct Port Delivery (DPD). Listed importers must obtain a unique DPD code from JNPCT and submit the prescribed one-time intimation. All conditions of Public Notice No.161/2016, as modified, apply; part delivery is available only to "manufacturer" DPD importers. This Public Notice shall be treated as the Customs permission letter and as a standing order for officers; operational issues to be notified to the DPD Cell.

Disaster recovery drill: temporary suspension of customs electronic services with mandatory FQDN use to ensure continuity and coordination.
A scheduled Disaster Recovery exercise requires staged suspension and restoration of ICEGATE electronic customs services during switch over to a Disaster Recovery site and switch back, with specified windows for unavailability and availability of RES/service centre filing, online customs payments, and MFTP/SFTP message exchange. All MFTP/SFTP users must use the Fully Qualified Domain Name (FQDN) for CBIC servers; banks should not use public IPs and must share end-of-day files and representative contact details with ICEGATE to ensure continuity and coordination during the drill.

Standard Unit Quantity Code requirement: EDI filings must include SQC or Bills of Entry cannot be submitted.
SQC must be mandatorily declared in the Single Window Table of the Bill of Entry via EDI using qualifier SOC; quantity goes in Info_MSR in the Standard UQC per the Customs Tariff and Info_UQC must supply the SOC value validated against the ICES Tariff Code directory. Bills of Entry cannot be submitted unless these fields are provided; ICEGATE publishes the message formats, code maps and directories to support compliance.

Standard Unit Quantity Code declaration mandatory in bills of entry; filings disabled until SQC and quantities are declared.
Mandatory declaration of the Standard Unit Quantity Code (SQC) is required in the Single Window Table for all Bills of Entry: use Info-Type CHR with Info_QFR set to $QC, provide the quantity in Info_MSR in the Standard UQC and supply the SQC in Info_UQC, which will be validated against the Tariff Code directory in ICES; submissions will be rejected unless these fields are accurately declared.