Global Authorisation for Intra Company Transfers permits conditional re export of specified SCOMET items subject to compliance and reporting.
GAICT permits conditional re export of imported SCOMET items/software/technology by Indian subsidiaries to foreign parents or their subsidiaries without pre export authorisation, subject to: a valid foreign license exception equivalent to the SCOMET classification, a governing Master Service Agreement ensuring no change in functionality/classification, declaration of end use, certified or adopted Internal Compliance Programme, consent to inspections, and assessment by an Inter Ministerial Working Group on documentary proof; applicants must file online with prescribed ANF forms and comply with post shipment quarterly reporting and five year record retention.

GST exemption on residential association maintenance charges ends if per-member threshold exceeded and registration turnover met.
GST exemption applies to supplies by an unincorporated or non profit RWA to its own members when reimbursement or share of contribution does not exceed a specified per member monthly ceiling; if the ceiling is exceeded the entire amount is taxable. Registration and GST liability arise only where the per member ceiling is exceeded and the RWA's annual aggregate turnover from supplies meets the statutory registration threshold. RWAs may claim input tax credit on capital goods, goods and input services used to make supplies to members. The per member ceiling applies separately to each residential apartment owned.

Due-date extension for filing income-tax returns under section 139(1) grants taxpayers an extra month to file.
The Central Board of Direct Taxes, under section 119 of the Income-tax Act, extends the due-date prescribed under section 139(1) for filing income-tax returns for Assessment Year 2019-20 from 31 July 2019 to 31 August 2019 for all taxpayers required to file by the original due date, citing difficulties such as delayed issuance of Form 16.

GST exemption on RWA maintenance applies when per-member contributions meet prescribed limits; otherwise full receipts are taxable.
Supply of services or goods by an unincorporated RWA or non-profit entity to its own members for common use is exempt from GST where the contribution or reimbursement does not exceed the prescribed per-member monthly limit; if the RWA's annual aggregate turnover does not exceed the registration threshold it need not register or pay GST even if charges exceed the per-member limit, but where turnover meets or exceeds the threshold and per-member charges exceed the ceiling the entire amount charged is taxable. RWAs may claim input tax credit on inputs, capital goods and input services used to provide supplies to members, and the per-member ceiling applies separately to each residential unit owned.

Zero rated supply clarification: goods sent abroad for exhibition or consignment are not zero-rated until supply occurs.
Mere removal of specified goods for exhibition or consignment without consideration does not constitute a supply and is therefore not a zero rated supply; such movements are treated as sale on approval requiring a delivery challan, record maintenance, and issuance of tax invoice only upon sale abroad within the stipulated period or upon deemed supply on expiry of that period, after which refund or input tax credit claims may be pursued if otherwise eligible.

Intermediary status determines export treatment of ITeS services; non intermediary suppliers may qualify as exports if legal criteria are met.
Clarification explains that an intermediary arranges or facilitates supplies and excludes persons who supply services on their own account; a supplier rendering ITeS services on its own account is not an intermediary, whereas a supplier limited to arranging or facilitating clients' supplies (logistics, clearances, post-sales support) is an intermediary. If both types of services are supplied, intermediary status depends on facts and which service is the principal supply. Non-intermediary suppliers may claim export of services only if supplier and recipient locations, place of supply, foreign exchange receipt, and non-distinct-establishment conditions are satisfied.

DPD-CFS movement requires Out of Charge at port before release, with storage confined to segregated de notified CFS areas.
Movement of containers under the DPD-CFS mode to CFSs at other ports is allowed only after obtaining Out-of-Charge (OOC) at the port/terminal of arrival; port terminals must verify OOC before release. Containers held for examination remain at the port until OOC is granted. After OOC, cleared containers may be transported to consignees or CFSs but must be stored in segregated non customs (de notified) areas separate from customs notified CFS zones. Entry into customs areas at other ports requires transshipment procedures. ICDs providing support must earmark separate de notified storage with distinct access.

Perquisite exclusion for employer-paid medical treatment at approved hospital, tax withholding not required while approval is conditional on compliance.
Approval is granted to Samford Hospital Pvt. Ltd., Kokar Chowk, Ranchi under sub clause (b) of clause (ii) of the proviso to clause (viii) of sub section (2) of section 17 read with Rules 3A(1) and 3A(2). Employer payments for medical treatment at the approved hospital for diseases specified in Rule 3A(2)(e) shall not be treated as a perquisite for sections 15, 16 and 17, and the employer need not deduct tax at source under section 192. The approval is effective from the date of issue for three years and is conditional on continued compliance and may be withdrawn for misrepresentation.

Transit pass requirement for boulder stone exports mandates submission, defacement, and post verification with penalties for discrepancies.
Exporters must submit a copy of the Transit Pass/Challan issued by the relevant State Government department prior to export of boulder stone through any Land Customs Station; Customs officers shall deface the document with sign and seal as a token of perusal without confirming authenticity. Random post verification with issuing State departments or District Councils should be carried out to confirm legal origin, and discrepancies must lead to action under the Customs Act, 1962.

Access to FORM GST DRC-07 granted to zonal anti-evasion authorities to issue notices when vehicles are detained.
Zonal Anti-evasion authorities may access the back-office system to generate FORM GST DRC-07 for registered taxable persons not registered in their zone when those persons' vehicles are detained within the authority's territorial jurisdiction; access is strictly limited to generation of that form and existing territorial jurisdictional boundaries remain unchanged.

Corrected notification references expand the cited legal basis for the specified lines of the earlier tax order.
Corrigendum revises lines 7 to 9 of Order No. F.16(21)Tax/Juris(GST)/CCT/2017/3196 dated 1 July 2017. The corrected reference retains two notifications dated 30 June 2015 and additionally includes two notifications dated 31 March 2011.

Refund eligibility for integrated tax: extension permits RFD-01A filing subject to cap tied to GSTR 3B declared integrated tax/cess.
Registered persons may file Form RFD-01A on the common portal for tax periods up to 30 June 2019, provided the claimed refund of integrated tax/cess does not exceed the aggregate integrated tax/cess amounts reported in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of Form GSTR-3B for the corresponding tax period; implementation difficulties are to be notified to the Commissioner.

GST refund clarification corrigendum circulated for departmental implementation and compliance with updated instructions.
A corrigendum to the CBIC circular on refund-related GST issues was issued and circulated by the Commercial Tax, Uttar Pradesh office for departmental implementation. The communication notes that the earlier Uttar Pradesh circular issued in compliance with the original CBIC circular is to be read in light of the subsequent corrigendum dated 18.07.2019 and directs officers to bring it to the notice of subordinate staff and ensure compliance.

Information Technology Enabled Services clarification applies under Uttar Pradesh GST for departmental compliance and implementation.
Clarification is issued on the supply of Information Technology Enabled Services (ITeS) by forwarding the Central Board of Indirect Taxes and Customs circular dated 18.07.2019. The communication states that the issues clarified in that circular are applicable under the Uttar Pradesh Goods and Services Tax Act and Rules as well, and that subordinate officers are to be informed and compliance ensured accordingly.

Export promotion goods procedures clarified for exhibition and consignment shipments under Uttar Pradesh GST rules.
Procedures relating to goods sent outside the country on exhibition or on consignment basis for export promotion were clarified by reference to the Central GST circular issued by the Central Board of Indirect Taxes and Customs. The clarification states that the procedural guidance contained in that circular is also applicable under the Uttar Pradesh Goods and Services Tax Act and Rules. The communication directs that the enclosed circular be brought to the notice of subordinate officers and compliance be ensured accordingly.

Zero-rated supply: sending goods abroad for exhibition is not zero-rated; invoicing on sale or non-return triggers export treatment.
Sending or taking goods out of India for exhibition or on consignment is not a supply under section 7 and therefore not a zero-rated supply under section 16; specified goods must be accompanied by a delivery challan under rule 55 and records maintained. No bond or LUT is required. Supplies occur on the date of sale abroad for quantities sold within the stipulated period, or on expiry of that period for unsold/unreturned quantities; tax invoices must be issued accordingly under sections 12 and 31 read with rule 46. Refunds of input tax credit may be claimed after invoicing if eligible under section 54(3) and rule 89(4).

Export of services clarified: ITeS suppliers not acting as intermediaries can qualify as export when export conditions are met.
Clarification explains that suppliers of ITeS services who provide those services on their own account are not intermediary under the integrated GST definition, while suppliers who merely arrange or facilitate a client's supply (pre delivery, delivery and post delivery support) are intermediaries. Mixed cases combining ITeS on own account and facilitation/support services require a facts and circumstances analysis to identify the principal supply. Non intermediary ITeS suppliers may qualify as export of services if they meet the criteria of supplier and recipient locations, place of supply outside India, receipt of payment in convertible foreign exchange, and not being merely establishments of a distinct person.

Refund cap for integrated tax/cess: claims limited to aggregate amounts declared in GSTR-3B for the corresponding period.
Corrigendum permits registered persons to file refund applications in Form GST RFD-01A on the common portal for an extended range of tax periods, provided that the refund of integrated tax/cess claimed does not exceed the aggregate integrated tax/cess reported under columns 3.1(a), 3.1(b) and 3.1(c) of Form GSTR-3B for the corresponding tax period.

GST exemption threshold for RWA maintenance: exceeding it renders the entire charge taxable unless turnover stays below registration limit.
Supply of services by an RWA to its own members is exempt from GST where reimbursement or contribution does not exceed Rs. 7,500 per month per member; an RWA whose annual aggregate turnover does not exceed the statutory registration threshold need not register or pay GST even if charges exceed that ceiling. RWAs may claim input tax credit on capital goods, goods and input services used to supply members. If charges exceed the exemption ceiling, the entire amount is taxable. Membership and the ceiling apply per apartment owned.

Post sales discounts: supplier obligations determine GST treatment, affecting supply valuation and input tax credit eligibility and dealer service characterization.
Treatment of post sales discounts depends on their nature: unconditional discounts relate to the original supply and may be excluded from the supplier's value of supply under section 15(3); discounts conditional on dealer promotional activities are consideration for services supplied by the dealer and attract GST with corresponding ITC to the supplier. Discounts enabling reduced customer prices must be added to the dealer's value of supply, and customer ITC is limited to tax actually paid. If a supplier cannot exclude a discount, it may issue commercial credit notes but cannot reduce original tax liability; dealers need not reverse ITC if they pay the reduced value after adjustment plus original tax.