Execution of Triple Duty Bond required for bond to bond warehouse transfers; buyer must file bond and port notified for monitoring.
Purchasers of warehoused imported goods must execute a consignment specific Triple duty bond with applicable security at the port of import before bond to bond transfer. The buyer's application to the port Bond Section must include seller confirmation, warehouse bill of entry details, description, value and duty, warehouse identity and the executed bond. Where EDI cannot receive subsequent buyer bonds the port will accept bonds manually and record them in a Bond Register, and will notify the Bond Officer of the warehouse of bond details; transfer at the warehouse follows verification and issuance of Annexure recording bond particulars.

AEO Programme digitization enables online T1 application processing and synchronises certificate validity with periodic onsite compliance reviews.
An online web application for AEO T1 applications has been launched to enable digital filing, processing and issuance of AEO certificates while manual filing remains available for a limited transition period. AEO T1 and T2 certificate validity and the frequency of periodic review and onsite PCA are synchronised and extended to three years, with the Directorate empowered to initiate review any time if compliance appears compromised. Stakeholders are urged to adopt the web portal and report issues to the AEO Cell.

AEO programme digitization enables online AEO T1 filing while permitting temporary manual filing to ensure a smooth transition.
A web-based application for online filing and processing of AEO T1 applications has been launched to digitize the AEO Programme while manual filing will continue during a defined transition period. Changes synchronize certificate validity and oversight cycles: AEO certificate validity for T1 and T2 is extended and review/onsite PCA intervals for AEO-T1 and AEO-T2 are set to a three-year cycle, with the Directorate empowered to initiate reviews outside those intervals if compliance concerns arise.

Entity registration under Sea Cargo Manifest regulations requires ICEGATE applications and customs approval for shipping stakeholders and exporters.
The Sea Cargo Manifest and Transshipment Regulations require entity registration and ICEGATE filing by shipping lines, agents and exporters; master applicants must submit authorised persons, intended operations and supporting documents via ICEGATE, after which jurisdictional customs officers in ICES will verify, approve, or raise queries. A technical guidance note and application materials are available on ICEGATE, and unregistered entities-notably E Seal users-are advised to register.

Task force for drafting a new direct tax law: deadline extended, report now required by end of May.
The Task Force, reconstituted under the Member (Legislation), CBDT and authorised to co opt members, was tasked to review the Income tax Act, 1961 and draft a new direct tax law reflecting international best practices and national economic needs. Its original deadline for submitting the report has been extended by three months, and the Task Force is now required to submit its report by 31.05.2019, this extension having been approved by the Finance Minister.

Inter State supplies reporting: concurrent disclosure in GSTR 3B and GSTR 1 required to secure correct IGST apportionment.
Registered suppliers must report inter-State supplies to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR-3B, and must also report inter-State supplies to unregistered persons in Table 7B of FORM GSTR-1; omission from GSTR-3B causes incorrect IGST apportionment to the State of supply and mismatches with actual supplies, and non-compliance may attract penal consequences under the Act.

Customs self-registration expedites clearance by enabling electronic registration, automated CCV and system-driven release upon duty payment.
Turant Customs authorises importer self-registration of goods on ICEGATE after arrival but before duty payment; supporting documents and digital signature requirements remain. A system-enabled Customs Compliance Verification permits officers to complete statutory verifications after registration while duty is pending; once CCV is recorded and duty is paid, the automated system issues electronic clearance, subject to RMS interdictions and agency alerts. ICES enhancements provide an automated queue routing Bills of Entry ready for clearance to mapped officers for system-based release.

Electronic authorisation transmission replaces security paper Advance and EPCG authorisations, with ICES handling registration and debits.
Advance and EPCG authorisations issued with EDI ports will cease to be printed on security paper and will be transmitted electronically by DGFT to the Customs server; ICES will display authorisation details for registration, assessment, examination and debiting, while bond/bank guarantee determination and registration procedures remain unchanged and physical presentation of the authorisation is not required.

Mandatory e-SANCHT implementation requires electronic upload of export supporting documents, streamlining clearances and reducing compliance costs.
Mandatory electronic uploading of digitally signed export supporting documents via e-SANCHT is required for shipping bills filed from 1 January 2019, using the procedure previously prescribed by CBIC. Trade participants, including exporters and customs brokers, must use the ICES-integrated facility for all export clearances to reduce costs and expedite processing. The notice operates as a standing order for ICD Mulund (Export) staff and provides EDI contact points for reporting difficulties.

Risk based STR handling: prioritise F1 STRs for immediate investigation and submit action and feedback reports to CBDT.
A risk analysis system will prioritise STRs and only highest risk reports will be investigated by the Investigation Wing. Until XML bulk exchange via Project Insight is stabilised, FIU IND will share data with the Directorate of Systems and only F1 STRs will be transmitted over FINnet to designated users. Investigation Directorates must take immediate action on F1 STRs and submit action taken reports and prescribed feedback to CBDT; other high risk STRs identified by the STR Risk Profiling Committee will be notified subsequently.

Deemed filing deadline extension under section 119(2) relieves regional taxpayers from interest charges and allows retrospective processing.
The Board, invoking its powers under section 119(2), directs that taxpayers whose return and audit report for AY 2018-19 were due on 31.10.18 and who file up to 28.02.19 shall be deemed to have filed by 31.10.18. Returns filed in the relevant window shall be exempt from interest under section 234A. Unprocessed returns will be processed and already processed returns will be rectified by CIT-CPC or the concerned jurisdictional authority under section 154. Relief is limited to taxpayers of the affected region with the specified due date.

GST liability for business facilitator services: banking companies liable for GST on customer service charges; RBI classification governs rural exemptions.
Under RBI guidelines banks appoint BF/BC, pay commission, prohibit BF/BC from charging customers, and account for transactions in the bank's books; the banking company is the service provider and liable to pay GST on the entire service charge or fee charged to customers. For the rural-branch exemption, services by BF/BC must fall under Heading 9971 and relate to accounts of a branch classified as rural under RBI guidelines, with the bank's RBI-based classification being accepted for exemption purposes.

GST exemption for food services by educational institutions applies when supplied directly; contracted supplies attract the prescribed rate.
Supplies of food and beverages made directly by an educational institution to its students, faculty and staff are exempt from GST under the exemption notification where the description leaves no doubt; supplies of food and beverages provided to the same beneficiaries by any person other than the educational institution under a contractual arrangement are subject to the prescribed rate. The circular instructs that rate entries and exemption entries be read together and notes recent amendments to clarify the scope of the rate and exemption entries.

Classification of photographic printing services: must be treated as photographic processing and charged the corresponding GST rate.
Printing of pictures falls within Photographic and videographic processing services (service code 998386) because Explanatory Notes include colour printing of images from film or digital media and related photographic processing activities, and 998912 expressly excludes such colour printing; therefore, printing of pictures must be classified under 998386 and charged the GST rate applicable to that service code.

Foreign office establishment: FCRA-covered activities require FCRA registration and bar FEMA permission for such activities.
Entities seeking to establish a Branch Office, Liaison Office, Project Office or other place of business in India must not undertake activities covered by the Foreign Contribution (Regulation) Act, 2010 and must declare they will not do so; applicants engaged in FCRA activities must obtain FCRA registration and shall not seek permission under the FEMA Regulations. The Form FNC now contains a declaration that misrepresentation will render RBI approval void ab initio and subject to withdrawal.

Immunity from tax: services of multilateral development banks exempt from GST, not extended to agents or contractors.
Services supplied directly by international financial institutions are exempt from GST by virtue of statutory immunities in their enabling Acts, which render the institutions, their assets, operations and transactions immune from taxation and from obligations to collect or pay tax. This exemption has been administratively and judicially recognized and does not extend to entities appointed by or acting on behalf of those institutions.

GST exemption for educational institutions: long duration IIM programmes conferring recognised qualifications are exempt, short courses taxable.
IIMs are treated as educational institutions under the relevant tax notification because they can award legally recognised degrees/diplomas; services to students in long duration programmes of one year or more that confer such qualifications are exempt from GST, whereas short duration executive or need based programmes awarding only participation certificates are not exempt and attract standard GST. The circular outlines transitional treatment where specific and general exemption entries coexisted, permitting selection of the more beneficial exemption during the overlap.

GST on micro irrigation systems affirmed: sprinkler and drip installations including laterals attract the applicable combined GST rate.
The GST schedule entry for micro irrigation systems encompasses both sprinkler and drip irrigation systems and explicitly includes laterals, nozzles and other system components; sprinkler systems consisting of nozzles, laterals and associated parts are therefore liable to the GST rate designated for micro irrigation.

GST classification clarifications: product form and end-use determine whether concessional, nil or standard rates apply.
Clarifications specify applicable GST rates and classification rules: Sattu under HSN 1106 is nil-rated if unbranded and concessional if branded; fish meal and MBM under 2301 attract the notified higher rate as raw inputs; feed supplements are classified by form and use into chapter 23 or 29; bulk LPG supplied for domestic bottling qualifies for the domestic concessional entry; PP woven/non-woven bags with BOPP classify under HS 3923 at the standard rate; wood logs for pulping fall under HS 4403 at the standard rate; bagasse boards (plain or laminated) qualify for concessional treatment; embroidered three-piece fabric sets remain fabrics at the fabric rate; waste-to-energy concessions apply only to goods in chapters 84,85,94 used for initial plant set-up; turbochargers class under HS 8414 at the standard rate; interstate movement of machinery on own account without transfer is not a supply.

GST refund procedure modernisation: electronic upload replaces mandatory physical filing and controls refund computation under Net ITC.
Procedural change: all documents for FORM GST RFD-01A must be uploaded on the common portal at filing; ARN issues only after uploads and ledger debits, and the application is electronically transferred to the jurisdictional proper officer for acknowledgement or deficiency memo. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period, regardless of rate, and the rule 89(5) formula determines maximum refund; refunds do not include tax on input services or capital goods. Compensation cess refunds for zero rated exports under bond/LUT are recomputed for past periods as if cess credit were available earlier, with specified exclusions.