Tax payment for warehoused goods clarified; field officers to follow CBIC guidance ensuring uniform GST treatment.
The State directs uniform application of the Central Board's clarification on tax payment for supplies of goods deposited in a customs bonded warehouse for July 2017-March 2018, referencing Circular No. 91/10/2019-GST as the authoritative guidance and instructing all state tax field formations to follow it under state administrative powers.

Invoice compliance for inter state supplies: state tax administration directs adherence to central GST clarification to ensure uniform implementation.
The State directs field tax officers to implement the central GST policy wing's clarifications on rule 46(n) regarding invoice contents and format for inter state supplies, requiring subordinate formations to align invoice issuance practices with that guidance to ensure uniform implementation across the State.

Inter State supply reporting: inter state supplies to unregistered persons must be disclosed in the specified GST return fields.
The Tripura State Tax administration directs field officers to follow the central GST clarification requiring that details of inter State supplies made to unregistered persons be reported in the specified sections of GSTR periodic returns, to ensure uniform implementation and compliance across the State.

Real estate GST: 5% non affordable and 1% affordable rates without ITC effective 1 April 2019.
The Council approved an effective GST regime for under construction residential properties: 5% without ITC for non affordable and 1% without ITC for affordable housing, effective 1 April 2019; adopted area and value based eligibility for Affordable Housing (carpet area ceilings of 60 sqm in specified metros and 90 sqm in non metros with a Rs. 45 lakh value cap), allowed up to 15% commercial area treated separately, mandated 80% procurement from registered suppliers with RCM on shortfalls, set pro rata ITC transition rules, and tasked the Fitment and Law Committees to draft detailed notifications and transitional provisions.

Standard Unit Quantity Code requirement: Bills of Entry must include SQC entries and tariff-validated unit measures before filing.
Mandatory declaration of the Standard UQC is required in the Single Window Table for Bills of Entry: Info_Type CHR, Info_QFR SQC, quantity in Info_MSR measured in the Standard UQC per the Customs Tariff, and Info_UQC populated with the SQC validated against the Tariff Code directory; SQC must be declared even if identical to the commercial UQC.

Eligibility of SEZ/EOU exports on behalf of DTA units: MEIS benefits allowed to either exporter subject to documentary conditions.
Exports directly from SEZ/EOU to foreign consumers that are documented and filed at the SEZ/EOU customs office naming the DTA on whose behalf the export is made are eligible for MEIS benefits, provided only one of the units-SEZ/EOU or DTA-claims the benefit. Eligibility for each shipping bill requires that the commercial invoice name the DTA exporter and the SEZ/EOU as manufacturer with MEIS intent declared; the GST invoice/ARE-1 be filed by the DTA naming the SEZ/EOU as manufacturer and signed; the shipping bill show exporter details, factory-sealed SEZ/EOU address, scheme coding as EOU/EPZ/SEZ/EHTP/STP, third-party details as DTA, and the e-BRC be in the name of the DTA.

Collateral haircut revision for central government securities tightens risk margins and requires monthly classification review for clearing members.
Revision of minimum haircuts for Central Government securities accepted as collateral categorises securities by liquidity into short residual maturity liquid instruments, longer residual maturity liquid instruments, and semi liquid/illiquid instruments with graduated haircuts. Classification is jointly determined by clearing corporations and reviewed monthly on the 15th, with changes effective from the first of the next month, updating the risk management framework for assets deposited by clearing members.

All Industry Rates of Duty Drawback amended to increase rates, remove a cap, and create new tariff distinctions.
Amendments to the All Industry Rates (AIRs) of Duty Drawback take effect from 20.02.2019, increasing rates for specified product groups, rationalising rates for certain silver articles, removing a cap for a specified PCB drill input, and creating new tariff items to improve product differentiation; exporters are directed to apply the amended AIRs and report implementation difficulties to the Assistant Commissioner (DBK).

All Industry Rates of Duty Drawback amended; stakeholders must note revised rates and report implementation difficulties promptly.
Amendments revise the All Industry Rates of Duty Drawback by implementing changes introduced through a subsequent notification, with the revised rates effective from 20.02.2019; stakeholders including exporters, customs brokers and importers are directed to note the amended AIRs and consult the accompanying Board circular available for perusal, and to report any difficulties in implementation to the Commissioner's office.

Customs area delineation updated for Shellabazar Land Customs Station, revising boundary description along the Sheila River.
Amendment revises the Customs Area limits for the Shellabazar Land Customs Station by replacing prior clause (b) to specify the station's boundary in relation to the Zero Point at Sheila, adjacent to the noted border pillar, and along both sides of the Sheila River, thereby updating the Table entry in the Commissionerate's facility record.

Electronic transmission of authorisations centralises Advance/EPCG records in ICES, eliminating printed security-paper copies and enabling electronic verifications.
Advance/EPCG Authorisations issued for EDI ports will no longer be printed on security paper; DGFT will transmit authorisation details electronically to the Customs server and ICES. Officers will verify, register and debit authorisations via ICES without physical copies; registration and bond/bank guarantee determination procedures remain unchanged. Amendments and invalidations will also be updated electronically. Electronically issued authorisations for EDI ports cannot be used with TRA for imports at non-EDI ports, while physical authorisations continue for non-EDI ports.

Filing period for MSME initial return extended to commence from deployment of the e form on the MCA portal.
The thirty day period for filing the initial return in MSME Form I under the Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 shall be reckoned from the date the MSME Form I e form is deployed on the MCA21 portal, issued to prevent stakeholder inconvenience pending deployment and approved by the competent authority.

All Industry Rates of Duty Drawback amended, enhancing rates, rationalising jewellery caps and creating new tariff distinctions effective now.
Amendments revise the All Industry Rates of Duty Drawback, effective 20.02.2019, increasing AIRs for specified items (leather upholstery, certain synthetic fibres, tufted manmade-fibre carpets, selected silk articles, adult boots, gold jewellery and mobile phones), rationalising silver jewellery rates, removing the cap for PCB drills of solid tungsten carbide, and creating new tariff items to enable finer export-product differentiation; traders and CHAs are asked to note the changes and report implementation difficulties to the Board.

Return filing deadline: GSTR-3B for January to be filed electronically by separate dates for Jammu and Kashmir taxpayers.
Inserts provisos in the cited notification prescribing that FORM GSTR-3B for January 2019 shall be furnished electronically through the common portal by 22nd February 2019 for registered persons generally, and by 28th February 2019 for registered persons whose principal place of business is in the State of Jammu and Kashmir.

In-bond manufacture under section 65 no longer applies to EOUs/STPIs/EHTPs, so earlier circular on warehousing is rescinded.
The Board rescinds Circular No. 132/95 on grant of in-bond manufacture facility under section 65 because Circular No. 35/2016 removed mandatory customs warehousing and delicensed Export Oriented Units, STPIs and EHTPs from warehousing requirements from 13 August 2016, making section 65 inapplicable to those units; difficulties in implementation are to be reported to the Board.

All Industry Rates of Duty Drawback amended, enhancing and rationalising rates, removing a cap and adding tariff differentiation.
Amendments to the All Industry Rates of Duty Drawback effective 20.02.2019 increase AIRs for specified product groups, rationalise rates for silver jewellery, remove the cap for PCB drills made from solid tungsten carbide blanks/rods, and create new tariff items to improve export product differentiation; public notices/standing orders are to be issued and implementation difficulties reported to the Board.

Late fee under Customs Act: Assistant/Deputy Commissioners may grant waivers with weekly consolidated reporting for approval.
Late fee is leviable under section 46(3) of the Customs Act for late filing of bills of entry, subject to the cap in Notification 36/2018 which limits charges to the duty payable or to a fixed maximum where no duty is payable. Assistant/Deputy Commissioners are authorised to process full or partial waiver requests and must submit a consolidated weekly report for ex post facto approval by Joint/Additional Commissioners; contested cases remain individually referable to Joint/Additional Commissioners.

Inter state supply of warehoused goods: central and state tax paid earlier treated as compliant where equal to integrated tax.
Supplies of goods deposited in customs bonded warehouses were inter state supplies, but due to lack of reporting facility on the common portal for July 2017-March 2018, suppliers reported them as intra State and paid central tax and state tax. As a one time exception, suppliers who paid central and state tax for such supplies during that period are deemed to have complied with tax payment provisions provided the sum of central and state tax paid equals the integrated tax due.

Place of supply requirement must be included on inter state tax invoices, failing which penal action may follow.
Tax invoices for supplies made in the course of inter State trade or commerce must specify the place of supply along with the name of the State; determination of place of supply should follow the statutory rules for goods and services, and failure to include these particulars attracts statutory penal consequences.

Inter-state supply reporting: Registered suppliers must report supplies to unregistered persons in prescribed GSTR tables.
Registered suppliers making inter State supplies to unregistered persons must report such supplies with the place of supply in Table 3.2 of FORM GSTR 3B and Table 7B of FORM GSTR 1. Non reporting in GSTR 3B prevents proper apportionment of IGST to the State of supply, produces mismatches in apportioned tax, and results in non compliance; contraventions attract penal action under section 125 of the Goa GST Act.