Fraudulent input tax credit: recipients who avail and utilize ITC on fake invoices face demand, recovery and penalties.
Issuance of invoices without any underlying supply is not supply under the TNGST Act, 2017 and the issuer incurs no tax demand under sections 73/74 though liable under section 122(1)(ii); a recipient who fraudulently avails and utilizes input tax credit is liable to demand, recovery and penalty under section 74 with interest under section 50 (and section 75(13) bars duplicate penalty), while passing on ineligible ITC without actual supply attracts penal provisions under sections 122(1)(ii) and 122(1)(vii), with possible invocation of section 132 depending on facts.

Export prohibition on broken rice restricts exports, allowing only consignments loaded or registered before the policy change.
Export policy for broken rice under ITC (HS) code 1006 40 00 is amended from Free to Prohibited, with the transitional arrangement in Para 1.05 excluded. A short exception permits export of consignments that were loaded, had shipping bills filed with vessels berthed/anchored and rotation numbers allocated, or were handed to Customs and registered prior to the notification, subject to port authority confirmation where applicable.

Transitional credit filing window reopened: one time portal filing/revision of TRAN 1/TRAN 2 with verification and ledger reflection.
The Supreme Court directed temporary reopening of the GST common portal permits a one time filing or revision of FORM GST TRAN 1/TRAN 2 for transitional credit, requiring upload of Annexure A and TRANS 3 where applicable, consolidation of TRAN 2 claims into a single form, submission of a self certified copy to the jurisdictional officer within seven days, and preservation of supporting records; submitted forms become frozen upon filing, claims will be verified by officers who will pass orders and, if allowed, reflect credit in the Electronic Credit Ledger.

Deemed export documentation updated: Form A with recipient endorsed tax invoice now accepted as proof for supplies to EOUs.
Deemed export documentation is partially amended: invoices or invoice statements signed by the receiving unit remain primary evidence; Project Authority Certificates are acceptable for non excisable supplies or excisable items used in non excisable products. Supplies to EOU/EHTP/STP/BTP must follow the GST circular procedure; a copy of Form A with the recipient endorsed tax invoice will be accepted as proof. For intermediate suppliers exporting directly for an ultimate exporter under Advance Authorisation or DFIA, the shipping bill endorsed with the intermediate supplier's name and relevant file/authorisation numbers must be furnished.

TRQ reporting and surrender obligations updated; noncompliance may prompt cancellation and reallocation to other importers.
TRQ allottees for crude soybean and crude sunflower oil must submit evidence of planned imports and payment arrangements, including advance payment details and purchase contracts or Letters of Credit with SWIFT reference, and notify any surrender of allocated quantities to designated email addresses by the specified deadline; failure to comply will result in cancellation and reallocation of TRQ, and unutilized quantities will be deducted from proposed allocations in the next allocation period.

Concessional import duty rules broadened to cover specified end use, allow limited utilisation extensions, and revise guarantee norms.
The 2022 IGCR Rules broaden IGCR coverage while retaining core procedures: where utilisation time is unspecified six months applies, with a one time three month extension possible for reasons beyond the importer's control; mandatory intimation, IIN generation, bond submission, record maintenance and monthly statement filing continue, and a new online confirmation form allows immediate bond re credit by the jurisdictional AC/DC prior to the monthly statement.

AGMARK certification requirement suspended for imported food consignments pending further orders, altering import compliance obligations.
The AGMARK certification requirement for imported food consignments is placed in abeyance pending further orders, following FSSAI's advisory that the Directorate of Marketing and Inspection does not issue overseas certification under the Agricultural Produce (Grading and Marking) Act. The Board has modified its earlier Instruction No. 12/2020 to reflect this temporary suspension and instructs that implementation issues be reported to the Board.

Section 67 search powers and transit checks under Section 68 must remain strictly within legal limits.
Vigilance and Enforcement units may act under Section 67 for inspection, search and seizure of business premises and warehouses, while Section 68 applies only to goods in transit. Where a discrepancy is found during survey between physically found goods and the goods declared in the books of account, further action under the relevant provisions of the State Act must be taken by the Vigilance/Enforcement unit itself. The powers under Section 68 must be exercised strictly in respect of goods in transit and in accordance with the established legal framework.

Transitional credit filing reopened-one time portal window allows aggrieved taxpayers to file or revise TRAN 1/TRAN 2 claims.
The circular reopens the GSTN common portal to allow aggrieved registered taxpayers a one time opportunity to file or revise claims for transitional credit using FORM GST TRAN 1 and FORM GST TRAN 2, subject to electronic verification and upload of a prescribed Annexure A declaration (and TRANS 3 where applicable). Claims will be verified by jurisdictional officers, who will adjudicate on merits after granting hearing and, if allowed, reflect the transitional credit in the Electronic Credit Ledger. Once submitted and filed on the portal the form is frozen and no further revisions under this dispensation are permitted.

Closed-container inland-waterway exports: ICD-cleared containers to Bangladesh require e-seals, ECTS tracking and port transshipment controls.
Export containers cleared at ICDs may be moved to Bangladesh via inland waterways in two legs: first from ICD to Kolkata/Haldia by road or rail after grant of the Let Export Order, with containers sealed using RFID e seals declared in the Shipping Bill and LEO issued under EDI/RMS; second, verification of e seals at the gateway port, submission of a container placement plan, loading onto barge/vessel with tarpaulin and ECTS monitoring where feasible, transmission of seal and placement data to LCS Hemnagar, re verification at Hemnagar, and final border crossing report enabling EGM reconciliation and discharge of the transshipment bond.

Line of Credit conditions mandate majority Indian sourcing and RBI procedural compliance for project export financing under FEMA.
Exim Bank's Government of India supported Line of Credit finances the Parliament building project in Eswatini subject to Foreign Trade Policy eligibility and Exim Bank approval. At least 65 per cent of contract value must be sourced from India, with remaining procurement permitted abroad. Shipments require Export Declaration Form/Shipping Bill filing per RBI instructions. No agency commission is payable under the LoC, though exporters may remit commission from their own funds or EEFC balances after realization, subject to AD Category I bank compliance. Directions are issued under FEMA without prejudice to other approvals.

Uploading of e-BRCs required for shipping bills with RoSCTL scrips; deadline extended to 30.09.2022, compliance mandated.
Exporters who availed RoSCTL scrips for shipping bills up to 31.12.2020 must upload the corresponding e-BRCs on the DGFT server by 30.09.2022; failure to comply will permit jurisdictional Regional Authorities to initiate enforcement action under the Hand Book of Procedures, with no further extensions after the deadline.

Disposal of seized gold: clarified valuation, quarterly transfer cycle, minimum handover threshold, and inclusion of pure gold jewellery.
This Instruction modifies Instruction No.27/2021-Customs to require recording gold purity at seizure, entering tariff value or an average market price in the stock register at handover to the processor, and using tariff value for refunds where seizure occurred in a customs area or average market price where it did not; the average market price is to be approved by the Joint Pricing Committee. It prescribes a quarterly schedule for certification, intimation, handover, delivery and realisation, sets a minimum accumulation threshold before intimating the processor with an exception for the final quarter, expands the procedure to 24-carat jewellery, and revises zone-to-mint mappings.

Prosecution guidelines under the CGST Act direct enforcement officers to follow CBIC instruction with the state manual.
Guidelines for launching prosecution under the CGST Act, 2017 were circulated for implementation by field officers. The communication refers to CBIC Instruction No. 04/2022-23 on prosecution and criminal proceedings for certain offences under Section 69 and Section 132, and directs officers to read it together with the State Tax Department's Enforcement Manual, which contains the procedures relating to arrest and prosecution.

Audit completion extension under proviso to section 65 granted due to technical inability to upload the final audit report.
The Commissioner, invoking the proviso to subsection (4) of section 65 of the West Bengal Goods and Services Act, 2017, extends the period for completion of the audit of M/s Shah Brothers (GSTIN 19AAOFS2392B1Z0) for the audit of 1 July 2017 to 31 March 2018. Citing inability to upload the final audit report and FORM GST ADT-02 due to technical glitches, the audit period is extended up to 20 September 2022 or nine months from commencement, whichever is earlier, with immediate effect.

GST classification updates clarify electric vehicles without batteries, mango forms, stone finishes, treated sewage water, nicotine gum, and pulse by-products.
Electrically operated vehicles are classifiable under HSN 8703 and eligible for the concessional Schedule I rate even if supplied without batteries; Napa and similar minor polished ready to use stones qualify under the non mirror polished concessional entry; mangoes under CTH 0804 are taxed by form (fresh exempt, sliced dried concessional, other dried forms including pulp at the general rate); treated sewage water under heading 2201 is exempt; nicotine polacrilex gum for cessation classifies under tariff 2404 91 00; the 90% fly ash condition applies only to aggregate; and pulse milling by products (chilka, khanda, churi) fall under heading 2302 and attract the concessional Schedule I rate, with past periods regularized as recommended.

Taxability of contractual penalties: GST applies only when payment is consideration for an independent agreement.
GST applies to payments only when there is an express or implied contractual agreement under which one party undertakes to do, refrain from, or tolerate an act and the other pays consideration for that obligation. Payments that merely compensate for breach or are statutory penalties with no contractual offer to tolerate (such as liquidated damages, forfeiture of earnest money in certain bids, statutory compensation under court orders, and fines for legal violations) are not consideration for a supply and are not taxable. Ancillary commercial charges (cancellation fees, late payment fees, early termination fees) that compensate for a facility provided are taxable as part of the principal supply unless that principal supply is exempt.

GST rate and exemption clarifications: ice cream parlours regularised; educational, IVF, transit cargo and toll treatments defined.
The circular classifies and clarifies GST treatment for varied services: ice cream parlours' sales are taxable at the standard rate prospectively with past lower rate payments regularised; educational entrance/application/migration fees are exempt as services by educational institutions; storage of ginned/baled cotton was exempt prior to July 18, 2022; transit cargo services to and from Nepal and Bhutan including return of empty containers are exempt subject to customs/transhipment and tracking rules; renting of vehicles with operator for mineral transport is rental service and not road goods transport and thus not exempt; location charges paid upfront with long term lease premiums form part of exempt upfront amount.

Withdrawal of refund circular: airport retail refund clarification rescinded after retrospective omission of rule 95A.
Circular providing clarifications on rule 95A-concerning refund of tax on inward supply by retail outlets in international airport departure areas to outgoing international tourists-has been withdrawn ab initio because the rule has been omitted retrospectively; the Commissioner of State Tax has annulled the earlier circular, removing it as authoritative guidance on refund eligibility and procedure for those supplies.

Refund of unutilised ITC for exported electricity: filing requirements, REA-based relevant date and formulaic calculation clarified.
Procedure for refund of unutilised ITC on exported electricity requires filing FORM GST RFD-01 under "Any Other" with Statement 3B, Statement 3A calculation, REA monthly statement from RPC and tariff agreements; relevant date is the last date of the month in which export appears in REA; refund computed under Rule 89(4) using REA scheduled energy multiplied by contracted tariff, using the lower of REA and invoice quantities, and adjusted total turnover excludes domestic electricity.