GST enforcement wing restructuring assigns district jurisdictions for inspections, searches, seizures and business-premises access to safeguard revenue.
GST enforcement administration is restructured through four Enforcement Wings empowered to undertake inspection, search, seizure of goods in movement, and access to business premises and godowns for revenue protection. The Wings are allocated jurisdiction over West Tripura; North Tripura and Unakoti including Churaibari; Sepahijala, Gomati and South Tripura; and Dhalai and Khowai. The arrangement supersedes specified earlier orders and takes immediate effect.

Amnesty Scheme: final filing required for closure of export obligation defaults; pendency of policy relaxation requests won't extend deadline.
The Amnesty Scheme permits closure of Export Obligation defaults under Advance Authorisation and EPCG Schemes through a time limited filing; authorisation holders must submit closure applications within the prescribed final period and should not await decisions from the Policy Relaxation Committee or EPCG Committees, since such pendency will not extend the filing deadline. Regional Authorities are instructed to dispose pending Amnesty Scheme applications before the cut off, and beneficiaries are urged to avail themselves of the scheme because the final filing date will not be extended further.

Electronic service of GST notice and order summaries requires DRC-01 service and DRC-07 portal upload by proper officers.
Electronic service of GST enforcement communications is directed through implementation, with necessary modifications, of Instruction No. 04/2023-GST under the Chhattisgarh Goods and Services Tax Act, 2017. The framework requires the proper officer to serve a summary of notice in FORM GST DRC-01 and electronically upload on the portal a summary of order in FORM GST DRC-07.

Bill of Entry filings now require CVD levy notification details declared in ICES system.
ICES is updated to accept Bills of Entry with CVD Levy Notification details; importers must declare Duty Type 'C', Additional Duty Flag 'C', Notification No., Notification Sr. No., Item SI No., and Supplier SI No. in the BE filing. Trade associations must publicize this requirement, the notice serves as a standing order for Customs (Port), Kolkata staff, and implementation issues should be reported to the Deputy/Assistant Commissioner of the concerned section.

State jurisdiction transfer: pending GST proceedings may remain with transferor proper officer if taxpayer requests completion.
Change in state jurisdiction of a registered person transfers designation of the proper officer to the transferee charge or Large Taxpayer Unit, but the transferor charge's proper officer retains concurrent jurisdiction to complete proceedings initiated before the transfer if the registered person requests continuation to avoid repeating prior compliances; appeals against transferor orders remain with the appellate authority having jurisdiction over the transferor unit.

Electronic service of GST notices and orders in DRC-01 and DRC-07 is mandatory for portal compliance and tracking proceedings.
Electronic service of the summary of notice in FORM GST DRC-01 and electronic upload of the summary of order in FORM GST DRC-07 are required in proceedings under the Assam GST Act and Assam GST Rules relating to demand, recovery, input tax credit wrongly availed, refund erroneously made, interest, penalty, and fine. The instruction directs proper officers to ensure that the summary of notice and summary of order are served or uploaded on the portal, and requires zonal supervision for strict compliance with rule 142.

Implementation timeline extension: SEBI postpones SCORES ODR integration compliance, allowing more time for entities to complete integration.
SEBI has deferred the effective date for implementation of the SCORES to ODR linkage and related processing and monitoring obligations for Entities and Designated Bodies to April 01, 2024; Designated Bodies must obtain SCORES authentication and/or API integration to comply, and Entities must continue to file the Action Taken Report on SCORES within 21 calendar days of receipt of complaints.

Videography of full cargo examinations mandates recorded inspections, equipment provision, and stakeholder cooperation in a limited pilot.
A pilot mandates videography-based examinations of consignments selected for full physical inspection at specified CFSs. Nodal Officers will select containers flagged by screening for recorded examination; Docks officers must record the full inspection sequence (external inspection, seal cutting, de-stuffing, item-level imaging, re-stuffing and resealing). CFSs must provide recording equipment, assign a Surveyor and videographer, and store video data on two external devices for custody by the Deputy/Assistant Commissioner (Docks) and the Nodal Officer. Feedback reports will be consolidated by Appraising Main (Import) Section.

Relaxation of time limits allows processing of electronically filed returns with refund claims beyond the prescribed period with administrative approval.
Relaxation under section 119 permits processing of electronically filed income-tax returns with refund claims beyond the statutory timeframe where intimation under subsection (1) of section 143 lapsed for reasons not attributable to the taxpayer; such processing requires prior administrative approval by the Principal Chief Commissioner/Chief Commissioner, DOlT (Systems) enablement for Assessing Officers, monitoring by the Pr.CIT/CIT, and excludes scrutiny-selected returns, those showing or likely to produce demand, and those delayed for reasons attributable to the assessee.

Document Identification Numbers ensure verifiable GST enforcement communications, while non-exempt notices issued without them are invalid.
DIN/RFN must be electronically generated and prominently quoted in specified GST enforcement and enquiry communications issued to taxpayers and other persons. Issue without DIN/RFN is permitted only for recorded technical or urgent field exigencies and requires express disclosure. Such communications must be regularised within 15 working days through superior approval, subsequent electronic generation, and filing of the DIN/RFN pro-forma. Backend-generated statutory communications delivered through the GSTN portal are exempt, whereas manually issued communications are not. Non-exempt specified communications without DIN/RFN are invalid and deemed never issued.

GST treatment of personal and corporate guarantees clarifies related-party supply and valuation rules for bank credit facilities.
A director's personal guarantee for a company's bank credit is treated as a supply of service between related persons even without consideration, but where RBI norms prohibit any commission or other payment, the open market value and taxable value are treated as zero. If any remuneration or consideration is nevertheless paid, the taxable value is the amount so paid. Corporate guarantees between related companies, including holding company guarantees for subsidiaries, are also taxable supplies without consideration and are valued under rule 28, including the special sub-rule for corporate guarantees, which does not apply to personal guarantees.

Customs assessment practice: samples to CRCL for testing, with conditional second-check clearance based on a valid previous test report.
All imports under CTH 2710 require a representative sealed sample sent to CRCL, Visakhapatnam for testing on first check, and clearance depends on that test and licences. Valid Previous Test Reports (PTR) covering identical goods may permit second-check assessment for qualifying manufacturer-importers, provided documentary proof and PTR details are uploaded to e-Sanchit and declared in the Bill of Entry. Non-manufacturer imports and cases without an acceptable PTR must undergo mandatory first check with CRCL testing.

Withholding of income tax refunds: revised timelines, monetary limits and ITBA workflow for recording reasons.
The Instruction revises timelines and monetary limits and sets a mandatory ITBA/CPC 2.0 workflow for Assessing Officers recording reasons before withholding refunds under section 245(2): login to CPC 2.0, go to Refund Management Refund Release select 245(2), enter PAN/AY or use bulk view, view pending refund details, select a record, choose Release or Withhold, upload required attachments and complete mandatory fields so the system records user identity, timestamps, and the reason; system confirms successful action.

Information-furnishing powers under Bihar GST are delegated to specified tax officers for matters connected with GST administration.
The Commissioner delegates the power under the Bihar Goods and Services Tax Act, 2017 to require any person to furnish information concerning matters dealt with under that legislation. This authority is conferred on the Special Commissioner State Tax (Central Investigation Bureau), Additional Commissioner State Tax (Administration), Joint Commissioner State Tax (In-charge), and Deputy Commissioner State Tax (In-charge), with effect from the date of issue.

Electronic service of notice summaries required; officers must upload DRC 01 and DRC 07 on portal for compliance.
Proper officers must serve notice summaries electronically on the GST portal in FORM GST DRC-01 and upload order summaries in FORM GST DRC-07, as required by rule 142 of the CGST Rules. Notices concerning demand, recovery, incorrect input tax credit, erroneous refunds, interest or penalties, and orders specifying tax, interest and penalty, must be made available electronically to enable recordkeeping, tracking of proceedings, appeals and recovery. Field formations relying on manual issuance are directed to comply and supervisory officers must ensure adherence; implementation issues should be reported to the Board.

Co developer approvals and LoA extensions secured subject to SEZ compliance, contiguity conditions and taxability review.
The Board approved extensions of formal, in principle and LoA validities for developers and units, granted co developer status and area increases subject to SEZ Act and Rules, required Assessing Officers to retain rights to examine taxability of income from leases or premiums, conditioned area approvals on land contiguity or remedial construction, authorised duty free procurement of a restricted input for in plant use, approved certain denotifications and revival measures with inspection and reporting obligations, and deferred new SEZ proposals pending statutory compliance clarifications.

Operational creditor claims coordination ensures timely GST claim submission and monitoring in corporate insolvency proceedings.
SOP establishes a nodal mechanism for GST claims in corporate insolvency under the IBC: a State Nodal Officer will receive IBBI public announcements and distribute them to Joint Commissioners; District and circle officers must monitor the IBBI website daily, submit Form B claims with supporting documents to Interim/Resolution Professionals for arrears, and correspond regarding resolution plan finalisation; District Nodal Officers must report monthly via a prescribed proforma and participate in consolidated reviews by TPS HQ.

Import of second-hand barebone computer systems requires environmental ministry permission and unauthorized imports are illegal and subject to re-export or disposal measures.
Imports of second-hand barebone computer systems are restricted under the Foreign Trade Policy 2023 and regulated by the E-Waste Management Rules, 2022 and the Hazardous and Other Wastes Rules, 2016. Such goods fall within Part B Schedule III as used electrical assemblies and may be imported only for recycling, recovery, reuse or utilization by Actual Users with Ministry of Environment, Forest and Climate Change permission, subject to conditions (environmentally sound facilities, treatment arrangements, State consents). Imports without permission are deemed illegal under Rule 15, requiring re-export or authorised disposal.

Export Obligation Discharge Certificate camp to expedite pending EODC applications; regional authorities to organise focused disposal campaign.
Organisation of a targeted administrative campaign to accelerate disposal of pending applications for Export Obligation Discharge Certificate (EODC) under Advance Authorization and EPCG programmes, with regional authorities directed to conduct concentrated EODC camps to prioritise verification and issuance of certificates and trade associations instructed to publicise the notice and facilitate stakeholder participation.

GST applicability on services clarified: composite supply, input tax credit, pure agent rules and specific exemptions explained.
Input tax credit at concessional rate applies only to passenger transport and renting with operator; leasing without operator is excluded. Electricity bundled with rent/maintenance is a composite supply taxed at the principal supply rate, while electricity charged as a pure agent on actual basis is excluded from taxable value. Job work converting barley into malt is classified as food-related job work and attracts the concessional rate. District Mineral Foundations Trusts are Governmental Authorities for exemption purposes. Horticulture services to CPWD with goods 25% of value qualify for specified exemption.