Composition fee for export-obligation extensions revised, introducing fixed fee slabs, capped extension limits, and automatic ban-period extensions.
Para 4.42 is amended to replace ad valorem monthly composition fees with prescribed fixed composition-fee slabs for extensions of Export Obligation periods under Advance Authorisations; RAs may grant one six month extension on payment of the prescribed fee and self declaration of unutilised inputs, a second six month extension is permissible on payment of higher prescribed fees with the same self declaration, only two such extensions (maximum 12 months beyond EO expiry) are allowed, bans automatically extend EO without fee, and the new fee regime applies to requests made on or after 19.01.2023 while pending matters follow earlier rules.

Refund for unregistered persons: temporary PAN registration enables GST tax refund when long term service contracts are cancelled.
Enables unregistered recipients who paid tax on pre paid long term services to obtain refunds when contracts are cancelled and the supplier cannot issue a credit note: applicants must obtain temporary PAN based registration, complete Aadhaar authentication, provide a bank account in their name, and file Form GST RFD 01 with statement 8, supplier certificate and supporting documents; refund is limited to tax on relevant invoices, separate applications are required per supplier and State, the supplier's cancellation letter is the relevant date where no receipt date exists, and proper officers must process claims and issue RFD 06 with a speaking order.

Operational debt under insolvency: reduced GST demands require DRC-25 intimation and recovery only for the adjusted amount.
Where IBC proceedings finalise and reduce amounts payable as Government dues under the GGST Act, such IBC adjudication constitutes an "other proceeding" under section 84, obliging the Commissioner to intimate the reduction to the taxable person and to the authority with pending recovery. Recovery may proceed only for the reduced amount from the stage it stood prior to disposal. Under Rule 161, the Commissioner shall issue the intimation in Form GST DRC-25 when a confirmed demand against a corporate debtor has been reduced by IBC finalisation.

No Claim Bonus not treated as consideration and may be deducted from premium for GST valuation.
No Claim Bonus is not consideration from the insured and does not constitute a supply by the insured. When NCB is pre disclosed in the policy and specifically recorded on the invoice, it qualifies as a deductible discount under clause (a) of sub section (3) of section 15 of the GGST Act, and GST is payable on the premium after deducting the NCB. The e invoicing exemption under Notification No. 13/2020 State Tax applies to the entity as a whole, not to particular supplies.

Re-determination under section 75(2) requires revised tax demand within the prescribed period, limited to timely notified amounts.
If an appellate body concludes a fraud based show cause notice is unsustainable, the proper officer must re determine tax, interest and penalty by treating the notice as issued under the non fraud provision; the re determination order must be issued within the two year period prescribed for compliance with appellate directions, and only amounts originally notified within the allowable non fraud notice period may be re determined-time barred amounts must be dropped. For multi year notices, re determination applies only to years for which the original notice was timely issued under non fraud rules.

Place of supply rules: transportation to a foreign destination is treated as place of supply, attracting IGST and eligible input tax credit.
The circular clarifies that for transportation services of goods from India to a foreign destination where both supplier and recipient are in India, the place of supply is the foreign destination under the proviso to sub-section (8) of section 12 of the IGST Act; such supplies are treated as inter-State supplies attracting IGST, suppliers must report place of supply as '96-Foreign Country' in GSTR-1, and recipients in India may claim input tax credit of the IGST charged subject to conditions in sections 16 and 17 of the GGST Act.

Input tax credit reconciliation: require documentary verification and supplier certificates where ITC claimed is absent from counterparty records.
Where ITC claimed in Form GSTR 3B does not appear in Form GSTR 2A owing to supplier non reporting, omission, misclassification or wrong GSTIN, the proper officer shall obtain invoice details and verify statutory ITC conditions: possession of invoice, receipt of goods/services, and payment including tax; check reversals under relevant provisions and time limits; and verify supplier tax payment by requiring CA/CMA certificate with UDIN above a specified difference threshold or supplier certificate below that threshold, subject to a proviso limiting relaxations for certain late claims in FY 2017 18.

No Claim Bonus treated as invoice discount, GST on premium after deduction; e invoicing exemption covers entire entity.
No Claim Bonus (NCB) is not consideration from the insured to the insurer but qualifies as a pre disclosed discount under clause (a) of sub section (3) of section 15 of the DGST Act when recorded in the policy and invoice; GST is therefore leviable on the insurance premium payable after deduction of NCB shown on the invoice. The e invoicing exemption under Notification No. 13/2020 State Tax applies to the exempted entity as a whole and covers all supplies made by that entity.

Limitation on re determination of tax: redetermination is confined to amounts for which non fraud notices were timely issuable and completed within prescribed time.
An order to re determine tax, interest and penalty under the non fraud show cause framework must be issued within the two year period prescribed following communication of an appellate direction. Re determination is limited to amounts for which a non fraud notice could lawfully have been issued within the non fraud limitation window measured from the due date for filing the relevant annual return or the date of any erroneous refund; amounts outside that window must be dropped.

Place of supply rules: foreign destination fixes tax point, IGST applies and recipient may claim input tax credit subject to conditions.
Where supplier and recipient are in India but goods are transported to a place outside India, the proviso to sub section (8) of section 12 of the IGST Act makes the foreign destination the place of supply; such services are treated as inter State supplies attracting IGST, and the Indian recipient may claim input tax credit of IGST subject to the conditions and restrictions on input credit and apportionment under the DGST provisions. Suppliers must report the place of supply as '96 Foreign Country' in Form GSTR 1.

Input tax credit mismatch: verify documentary evidence and require certified confirmations to validate ITC claims.
Where recipients claimed ITC in GSTR-3B that does not appear in GSTR-2A due to supplier non-filing, misreporting, wrong GSTIN or wrong classification, the proper officer shall obtain invoice details and verify statutory ITC conditions: possession of tax documents, receipt of goods or services, payment to supplier, timeliness, and any requirement for reversal. For verification of supplier tax payment, documentary certification is required-externally certified CA/CMA certificates with UDIN for larger discrepancies or supplier certificates for smaller ones-and these measures apply to bona fide errors in the specified financial years in ongoing or pending proceedings.

Territorial GST audit jurisdiction assigns Business Audit Circle officers authority to audit registered persons across specified zones.
Territorial jurisdiction for GST audit is assigned to Joint Commissioners, Deputy Commissioners and Assistant Commissioners of State Tax in Business Audit Circle-I and Business Audit Circle-II for the whole areas of specified zones. These officers may audit registered persons for periods and at frequencies assigned under the audit provisions of the Rajasthan Goods and Services Tax Act, 2017. Zone areas are determined according to notified jurisdictional areas, and the assignment takes effect from 20 June 2022.

Halal certification for meat exports now requires NABCB-accredited i-CAS certification and APEDA monitoring for compliance.
Halal export certification for meat and meat products will require production, processing and packing under a valid certificate issued by a Certification Body accredited by NABCB under the India Conformity Assessment Scheme (i-CAS) - Halal. APEDA is designated as the monitoring agency; NABCB accreditation follows ISO/IEC procedures with staged assessments, surveillance, and defined suspension/withdrawal processes. Exports to countries that do not recognize i-CAS must hold importing-country approved Halal certificates; i-CAS is voluntary in such cases. Existing Halal Certification Bodies and export units must register under i-CAS within the transitional period.

Identified imported goods rules require specific declarations, Unique Quantity Codes, and additional importer obligations to address undervaluation.
The rules enable the Board to designate a class of imported goods as identified goods where declared values are suspected to be untruthful; a written reference triggers a Screening Committee preliminary review and, if suitable, an Evaluation Committee detailed examination. The Evaluation Committee must produce a reasoned report specifying HS codes, brands, a precautionary unit value, the required Unique Quantity Code, technical specifications, additional importer obligations, checks and duration. The Board may then issue an Order, and importers must declare specified particulars and, via the Customs Automated System, fulfil obligations or face valuation under CVR, 2007.

GST classification clarified for Rab as a distinct tariff product; pulse milling by products exempt and carbonated fruit drinks defined.
Clarifies GST positions: Rab, a semi solid sugarcane product distinct from molasses, is classifiable under tariff heading 1702. By products of pulse milling (chilka, khanda, churi/chuni) are fully exempt from GST irrespective of end use, with interim period transactions regularized on an as is basis. Carbonated beverages containing fruit drink or juice are assigned the specified HS grouping and attracted the higher GST and compensation cess as notified, with an exclusion inserted to prevent overlap. Extruded snack pellets are classifiable as extruded or expanded savoury products and taxed accordingly.

GST exemption on government-provided accommodation and subsidy treatment for RuPay and BHIM-UPI incentives affirmed under applicable GST law.
Accommodation services supplied by Air Force, Army, Navy, paramilitary and police messes to their personnel are treated as government-supplied services and exempt from GST when provided to persons who are not business entities. Incentives paid by MeitY to acquiring banks for RuPay Debit Card and low-value BHIM-UPI transactions are characterised as subsidies linked to the service price and are excluded from the taxable value, and thus not taxable.

Stock and Sale export authorisation for SCOMET items requires specified end use certificates and IMWG approval before re export.
Amendments permit bulk export of SCOMET items from an Indian exporter to a foreign stockist (a foreign principal/subsidiary) on the basis of prescribed applications and End-Use/End-User Certificates; IMWG grants export authorization to the stockist and in-principle approval for re-export to specified countries, while transfers within the stockist's country and re-exports to pre-approved countries require post-transfer reporting to DGFT and re-exports to other countries require separate IMWG consideration with full end-use documentation.

Custodianship of Berth No.15 extended to UPCL with bonds, insurance, infrastructure and liability obligations for cargo safety.
Custodianship of Berth No. 15 at New Mangaluru Port Authority is extended to M/s. Udupi Power Corporation Limited until 31.01.2028 under Section 45(1) of the Customs Act and HCCAR, subject to compliance with Sections 45(2) and 45(3), execution and renewal of specified bonds, an Import Continuity Bond of Rs.15 crores, contingency insurance, renewal of a bank guarantee with auto-renewal, provision of prescribed infrastructure and security per Regulation 5, recordkeeping, separation of storage areas, publication of charges, and bearing Customs officer cost recovery; custodian remains liable for loss, pilferage and duty obligations.

Customs pass processing now centralised through CBLMS portal, requiring issuance, renewal and cancellation applications online.
CBLMS now centralises Customs Pass issuance, renewal and cancellation: applications must be submitted and processed exclusively via the CBLMS portal for existing brokers with validated CB profiles and for newly licensed brokers issued through CBLMS; a user manual explaining the process flow will be available under the portal's Knowledge Centre.

Customs broker association enrollment required; single association rule and possible discretionary extensions for compliance.
Each customs broker must enroll as a member of the recognized Customs Brokers' Association in every customs jurisdiction where they operate, and may not join more than one association in the same jurisdiction. The Board may, on written representation showing inability to comply for reasons beyond control and where other conditions are satisfied, allow a further time period for compliance, recording reasons in writing. Brokers under Tuticorin Customs House are directed to enroll with the Tuticorin Customs Brokers Association.