GST taxpayer distribution follows cross-empowerment guidelines for single interface and allocation between Central and State tax offices.
Distribution of taxpayers under GST was made in Assam on the basis of guidelines issued by the GST Council Secretariat to secure a single interface between the Central Government and the State Government. A State Level Committee comprising the Central GST Commissioner and the Commissioner of State Tax, Assam assigned taxpayers registered in the State in accordance with the prescribed cross-empowerment framework. Pending allocation of 20 migrated taxpayers was completed by placing the dealers in the same strata below 1.5 crore turnover and distributing them between the Central Tax Office and the State Tax Office in the 90:10 ratio.

Mandatory digital submission: exporters must upload digitally signed supporting documents on e-SANCHIT when filing shipping bills.
Exporters and customs brokers must upload all supporting documents as digitally signed files on e-SANCHIT when filing Shipping Bills under the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019; hard copy supporting documents will not be accepted and implementation issues must be reported to the Commissioner.

Jurisdiction of reorganized customs formations: offences allocated where export Shipping Bills or import Bills of Entry are not filed.
Amendments to Annexure A reallocate jurisdiction for cases of offence and other matters where required export or import filings are absent: the export entry is amended to cover goods in the port area or already exported when Shipping Bills have not been filed, and a new preventive-commissionerate point addresses goods landed by import where Bills of Entry have not been filed. The changes apply to trade stakeholders and are effective from the notice date until further orders.

Restriction on Advance Authorisations: issuance barred for imports of pulses and peas falling under restricted or STE categories.
The Directorate General of Foreign Trade directs that Advance Authorisations shall not be issued where the import item is pulses and peas of any kind that fall within restricted, prohibited, quota, or State Trading Enterprise (STE) categories, effective immediately.

Track and Trace system for pharmaceutical exports: compliance deadline deferred, extending implementation and parent child packaging obligations.
Implementation of the Track and Trace system for export consignments of pharmaceutical drug formulations is amended to defer the compliance timeline for maintaining the Parent-Child relationship across packaging levels and for uploading such data to the Central Portal, substituting the previously notified implementation date with a later date and applying the extension to both small scale and non-small scale manufacturers.

Foreign Trade Policy consultation invites stakeholder suggestions via an online form, with submissions required within the prescribed period.
Invitation for stakeholder input on a proposed new Foreign Trade Policy requiring submissions through a designated online form; all trade stakeholders and export promotion councils must submit suggestions via that form within the prescribed response period, replacing the earlier email-based solicitation, as part of the department's public consultation mechanism to aggregate feedback for policy drafting.

Timely response to dock queries required to prevent escalation to system queries and ensure faster cargo clearance.
Goods must be presented for examination at CFS on the day of online bill of entry registration. Docks officers shall record document queries on the physical docket, hand the docket to the authorised CHA/CB pass holder or authorised importer representative with acknowledgement, retain a photocopy for records, and obtain endorsation of replies with date and time. If a docketed query is not answered within the prescribed period, the officer will raise it in the EDI system and report to the Deputy Commissioner/Assistant Commissioner (Docks).

Composition taxable person declaration required under GST rules; failure to display prescribed wording may invite enforcement action and penalties.
Bills of supply issued by composition taxable persons must state "COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES" in bold capital letters, and every principal or additional place of business must display "COMPOSITION TAXABLE PERSON" in bold capital letters; non compliance may invite action under GST law including penalties, fines or prosecution.

Permanent Trade Facilitation Committee reconstituted to coordinate stakeholders and resolve import export clearance and infrastructure issues.
Permanent Trade Facilitation Committee for Shillong Customs is reconstituted under CBIC guidance to include customs, trade associations, logistics operators and brokers; members listed will meet periodically to identify and attempt to resolve import-export clearance problems and infrastructural bottlenecks, and must submit agenda points with background notes so concerned agencies can attend.

Sea cargo manifest rules change: stakeholders face new filing duties and customs officers must attend mandated training on revised procedures.
The Sea Cargo Manifest and Transhipment Regulations, 2018 take effect 01.08.2019, altering manifest filing and advance-declaration obligations and reallocating responsibilities among shipping lines, agents, freight forwarders, custodians and terminal operators; Customs requires training for officers and stakeholders, with a compulsory session for Customs officials on 04.07.2019 at New Custom House, Mumbai to cover revised procedures and compliance duties.

Advance authorization conditions: walnuts now subject to a pre-import requirement with a six-month export obligation period.
Amendment inserts an entry in Appendix 4J placing Walnuts in any form under Advance Authorisation with a pre-import condition and specifies an export obligation period of six months measured from customs clearance of each import consignment.

Deemed direct investment through AIFs prevents Indian taxation of non resident offshore income, and such losses are not set off.
Income of a non resident investor from offshore investments routed through a Category I or Category II AIF is deemed to be a direct investment by the investor under section 115UB and, therefore, is not taxable in India under section 5(2). Losses from such offshore investments are exempt and cannot be set off or carried forward against the income of the Category I or Category II AIF.

Composition taxable person must display prescribed bill and signboard statements; noncompliance may attract GST enforcement and penalties.
Composition levy taxpayers must print "COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES" on every bill of supply and display "COMPOSITION TAXABLE PERSON" on prominent notices or signboards at their principal and additional places of business; non compliance may lead to enforcement action and attract penalties, fines or prosecution under GST law.

EGM data accuracy: Airlines must correct EGM errors to enable shipping bill transmission and drawback/MEIS processing.
Directive requires airlines, exporters and customs brokers to ensure correct EGM and Shipping Bill data entry in ICEGATE/EDI so Shipping Bills proceed to ICES for Drawback and IGST refund processing and for transmission to DGFT. It identifies three system error types-L (LEO/EGM timing), P (package count mismatch) and H (part shipment aggregation mismatch)-and prescribes documentary remedies (customs endorsed manifest, airway bill copy, EDI manifest print). 'No EGM found' may be rectified by correcting airway bill particulars or, where an airline omitted an airway bill, by AC/DC approved EGM amendment with penalty as warranted. Retransmission to DGFT is possible absent EGM or license errors; LIC not filed errors are irrevocable under DGFT rules.

Composition levy opt-in extended; notify via Form CMP 02 and furnish Form ITC 03 as per amended sub rule.
Registered persons opting into the composition scheme must file intimation under sub rule (3) of rule 3 via FORM GST CMP 02 selecting "Any other supplier eligible for composition levy" and must furnish a statement in FORM GST ITC 03 as required by sub rule (3) of rule 3. The corrigendum extends the deadline for such intimation to 31st July, 2019 and is deemed issued on 1st July, 2019.

Uniformity in GST circular implementation: state instructs tax officers to follow central corrigendum for consistent application.
Corrigendum directs State tax officers to adopt the Central GST Policy Wing's corrigendum to an earlier circular to secure uniform application of GST provisions across field formations, attaching that central corrigendum for implementation and instructing all levels of State tax administration to align procedures and interpretation accordingly under the State's statutory authority to ensure uniformity.

GST liability on additional or penal interest clarified through amended circular, with instructions for compliance by subordinate officers.
GST liability on additional or penal interest was clarified through CBEC Circular No. 102/21/2019-GST dated 28.06.2019, and the present communication records that the circular was subsequently issued with certain amendments. The amended circular is forwarded for information and for ensuring compliance by subordinate officers under the State tax administration. The letter functions as an administrative intimation to zonal and field officers, requiring them to take note of the amended circular and to implement it accordingly.

Tax refund for airport retail supplies to departing foreign tourists enabled, with central circular guiding compliance and processing.
Refund of tax is authorised for inward supplies of indigenous goods made by retail sales outlets in the departure area outside the immigration counter of international airports when such supplies are made to departing foreign tourists in exchange for foreign exchange. The central circular provides procedural guidance for granting those refunds and the State Commissioner circulates it to subordinate officers to ensure implementation and compliance.

GST composition option timeline updated through a corrigendum extending the CMP-02 filing date for eligible taxpayers.
Extension of the due date for registered taxpayers to furnish Form GST CMP-02 for opting to pay tax under the relevant composition notification was clarified through a corrigendum to the earlier CBIC circular. The communication forwards the corrigendum to subordinate officers and requests that instructions be issued for action in accordance with the revised position, so that officers follow the extended timeline for receipt of CMP-02 applications from eligible registered taxpayers.

Airport retail outlets can claim refunds of taxes on inward indigenous goods sold tax-free to departing international tourists.
Retail outlets beyond airport immigration counters may claim invoice-based refunds of Central tax, Integrated tax, State tax and Compensation cess paid on inward indigenous goods supplied tax-free to eligible passengers; outlets must be registered with a valid GSTIN, maintain electronic records with an audit trail, obtain passport and boarding pass details plus a passenger declaration and invoice evidencing no tax charged, and file FORM GST RFD-10B with prescribed undertakings and return copies for monthly or quarterly refund processing, subject to validation and sanction by the proper officer and recovery where refunds were improper.