Composition levy opt-in deadline extended; file CMP-02 and furnish ITC-03 to secure central tax composition benefit.
The corrigendum extends the deadline to opt for the composition levy central tax benefit by filing FORM GST CMP-02-selecting "Any other supplier eligible for composition levy"-until 30th September, 2019, and reiterates that such persons must furnish FORM GST ITC-03 in accordance with the applicable procedural provision.

Residential welfare association maintenance charges attract GST only when per-member exemption and aggregate turnover thresholds are both exceeded.
GST exemption applies to monthly contributions collected by a Residential Welfare Association for common-use goods and services where the per-member charge does not exceed Rs. 7,500. An RWA with annual aggregate turnover not exceeding Rs. 20 lakh need not register or pay GST even if charges exceed that ceiling. Where both the monthly ceiling and turnover threshold are exceeded, GST applies to the entire maintenance charge, not merely the excess. Input tax credit is available on qualifying capital goods, goods and input services.

Automatic enhancement for minor excess imports allows delayed fee payment subject to a composition fee requirement.
Automatic enhancement applies where imports exceed the duty saved amount by up to ten percent: the authorization is deemed enhanced proportionately, customs may clear goods without endorsement, the holder must pay additional fee to the RA within one month, and export obligation is proportionately increased. The RA may accept the additional fee if furnished after one month but within two years of excess import, subject to payment of a composition fee per authorization.

GST exemption on RWA maintenance charges applies up to a prescribed monthly ceiling; exceeding it makes the full charge taxable.
Supply of services and goods by a Residential Welfare Association to its own members for common use is exempt from GST where the reimbursement or share of contribution does not exceed a prescribed monthly ceiling per member; if the monthly charge exceeds that ceiling the entire amount is taxable. An RWA with aggregate annual turnover below the registration threshold is not required to register or pay GST even if charges exceed the ceiling. RWAs may claim input tax credit on GST paid for capital goods, goods and input services used to make supplies to members.

Customs bonded transshipment permission grants airline custodian rights subject to bond security and compliance controls
M/S Inter Globe Aviation Limited is approved as custodian for Customs bonded transshipment cargo to/from Jaipur Airport under Section 45(1) of the Customs Act, subject to Goods Imported (Conditions of Transshipment) Regulations and specified CBEC circulars. Conditions include execution of a bond and bank guarantee, separate palletisation and international marking, separate IGM manifestation, Customs supervision and escort for movements, EGM certification and pre alerting destination Customs, storage within designated Customs areas, liability for loss or damage, monthly reporting, and penalties including demand of FOB value and bond enforcement for failure to return endorsed EGM within the prescribed period.

Paperless Processing of Regulatory Licences: PGAs to upload LPCOs and beneficiary uploads will be deactivated.
PGAs must upload digitally signed Licenses/Permits/Certificates/Other Authorizations onto the eSANCHIT platform; beneficiaries will be deactivated from uploading previously issued LPCOs from the cut off date. PGAs are required to upload LPCOs issued during the prior fifteen day window and may upload earlier LPCOs to enable beneficiary use. PGAs must communicate via ICEGATE registered email addresses and ensure beneficiary registration, relying on Board guidance for an auto registration process permitting limited eSANCHIT communication without digital signatures.

Composition levy opt-in deadline extended; registered persons must file CMP-02 and furnish ITC-03 by revised due date.
Registered persons wishing to opt for State tax payment under the composition scheme must file FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and shall furnish a statement in FORM GST ITC-03 under sub rule (3) of rule 3; the Corrigendum extends the deadline for such filing and corrects the requirement to furnish the ITC-03 statement.

Composition levy opt-in deadline extended, permitting eligible suppliers additional time to file CMP-02 and ITC-03 compliance.
Eligible registered persons opting for the composition levy must file FORM GST CMP-02 as specified under sub rule (3) of rule 3 by selecting "Any other supplier eligible for composition levy" and must furnish a statement in FORM GST ITC-03 in accordance with sub rule (3) of rule 3. The corrigendum extends the deadline for filing the CMP-02 intimation and related ITC-03 compliance and allows reporting of implementation difficulties to the Chief Commissioner of State Tax; the corrigendum is deemed issued on the stated effective date.

Zero rated supply clarification: goods sent abroad for exhibition on approval are not zero rated until sale or deemed supply.
The circular clarifies that goods sent/taken out of India for exhibition or on consignment for export promotion do not constitute a supply at the time of removal unless they satisfy the tests of supply; such movements are not zero-rated supply. Registered persons must maintain prescribed records and accompany goods with a delivery challan. No bond or LUT is required at removal. If goods are sold abroad within the stipulated period, invoices must be issued on sale; if not sold or returned, supply is deemed at period expiry and an invoice must be issued then, after which refund claims for zero-rated supply may be pursued if eligible.

Intermediary classification under GST determines whether ITeS providers qualify as exports and may claim export benefits.
The circular clarifies that suppliers of ITeS who supply services on their own account (e.g., back-office operations, call centres, data processing) are not intermediaries, even when serving clients' customers; providers whose role is limited to arranging or facilitating supply (e.g., logistics, order placement, clearances, transportation, post-sales support) are intermediaries. When both types of services coexist, classification depends on facts and which service is the principal supply. Non-intermediary suppliers may claim export of services benefits only if they satisfy the statutory criteria including recipient location, place of supply, and receipt of payment in convertible foreign exchange.

GST liability on RWA member contributions clarified for application under the Uttar Pradesh tax regime.
GST liability on monthly subscription or contribution collected by Resident Welfare Associations from members was clarified by reference to the central circular dated 22.07.2019. The clarification was stated to apply equally under the Uttar Pradesh Goods and Services Tax Act and Rules, and officers were directed to be informed so that compliance could be ensured accordingly.

Composition scheme opt-in deadline extended; registered persons must file FORM GST CMP-02 and furnish FORM GST ITC-03.
Registered persons opting for the composition scheme must file an intimation by submitting FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" (Sl. No. 5(iii)); the deadline for such intimation is extended to 30th September, 2019. Such persons must also furnish a statement in FORM GST ITC-03 as required by sub rule (3) of rule 3.

Composition levy intimation deadline extended for registered persons opting for State tax at 3% under GST.
The corrigendum revises the deadline for a registered person opting for payment of State tax at 3% under the composition levy benefit. The intimation is to be filed in FORM GST CMP-02 by selecting "Any other supplier eligible for composition levy," and the registered person must also furnish FORM GST ITC-03. The time limit is extended to 30 September 2019.

External Commercial Borrowings end-use relaxation permits ECBs for working capital and rupee loan repayment subject to maturity.
External Commercial Borrowings (ECB) end use restrictions are relaxed: ECBs of minimum average maturity ten years permitted for working capital and general corporate purposes (including NBFC on lending); ECBs of minimum average maturity seven years permitted for repayment of rupee loans used for capital expenditure (including NBFC on lending), while repayment of rupee loans for non capital purposes requires ten year ECBs. SMA 2/NPA rupee loans in manufacturing and infrastructure may be repaid under one time settlement and assigned to eligible ECB lenders, subject to all in cost, maturity and other ECB norms.

Denatured ethyl alcohol import rules changed to restricted; ANF-2M licence required with proforma and DGFT issues AU licences.
Import policy for denatured ethyl alcohol changed from Free to Restricted; prospective importers must apply in ANF-2M and submit the enclosed proforma with the online application. DGFT will issue licences on an AU basis without further consultation with the Ministry of Petroleum & Natural Gas. The proforma/annexure requires input-output norms and reporting of opening/closing balances, domestic production/procurement, imports, usage in end products, disposal mode, and applicant identification.

Private bonded warehouse permissions under Section 65: integrated application, recordkeeping, bond format, and operational duty rules.
Prescribes a unified application and procedural framework for private bonded warehouses and manufacturing under Section 65 of the Customs Act, 1962, integrating approvals under Section 58 and Section 65, mandating specified recordkeeping (Annexure B), a triple duty bond format (Annexure C) under Section 59, designation of the jurisdictional Commissioner as single authority, and operational rules allowing duty free import of inputs, zero rating on exports, duty on domestic clearance, and detailed security, fire safety and IT compliance requirements.

Export obligation monitoring requires payment of duty with interest and bond recovery when discharge proof is not produced post-expiry.
License holders under EPCG and Advance Authorization must produce EODC within prescribed periods; failure to discharge block-wise export obligations renders the proportional duty on the unfulfilled portion, with interest, immediately payable and recoverable. Customs may enforce bonds, bank guarantees or corporate guarantees, detain and sell goods under customs control, and issue simple notices for proof of discharge; matters where a licensee has applied to the granting authority for EODC may be kept in abeyance, but absent proof recovery action must be initiated without awaiting adjudication.

Airport retail outlets can claim invoice based refunds on indigenous goods sold tax free to outgoing international tourists.
Retail outlets beyond airport immigration may claim invoice based refunds of taxes paid on inward supplies of indigenous goods supplied to eligible outgoing international tourists; refunds exclude input services and require GST registration, maintenance of electronic records with an audit trail, passenger proof and declaration, and invoices showing no tax charged. Pending online utilities, claims are filed manually in FORM GST RFD 10B with undertakings, GSTR 3B and GSTR 2A documents; proper officers validate returns, may rely on GSTR 2A, issue refunds by tax head, coordinate interauthority payments, and recover improperly made refunds with interest. Effective 01.07.2019.

GST exemption on RWA maintenance: small monthly contributions to members exempt; excess renders the entire charge taxable.
Supply of services and goods by a Resident Welfare Association to its own members for common use is exempt from GST when the monthly contribution per member does not exceed the notified ceiling; if contributions exceed that ceiling the entire charge is taxable. An RWA below the annual aggregate turnover registration threshold need not register or pay GST even if per member contributions exceed the ceiling. RWAs may claim input tax credit on GST paid for capital goods, goods and input services used to supply members. The monthly ceiling applies per residential unit.

Goods sent abroad for exhibition/consignment are not supply until sold or retained beyond six months, requiring invoicing then.
Mere removal of goods from India for exhibition or consignment does not constitute a supply under section 7 of the KGST Act and is not a zero rated supply under section 16 of the IGST Act; such movements require maintenance of records and delivery challans per rule 55. If goods are sold abroad within six months, supply is effected on the date of sale and tax invoices must be issued then; if neither sold nor returned within six months, supply is deemed on expiry of six months and a tax invoice must be issued. Refunds of input tax credit are available only after issuance of tax invoices when supply is deemed or effected and if other refund eligibility conditions are met.