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.

Inter-State supply of warehoused goods: one-time exception treating equal CGST+SGST payments as compliant for the earlier period.
Supply of goods in customs bonded warehouses is treated as Inter-State supply. Due to FORM GSTR 1 reporting limitations on the common portal (July 2017-March 2018), suppliers paid central tax and state tax instead of integrated tax. As a one time administrative deeming exception, suppliers who paid central and state tax for such supplies during the period will be deemed compliant provided the sum of central and state tax equals the integrated tax otherwise payable.

Inter-State supply treatment for goods in customs bonded warehouses confirmed, with one-time concession for equivalent tax paid.
Supply of goods deposited in customs bonded warehouses is treated as inter-State supply, but due to portal limitations from July 2017 to March 2018 some suppliers reported and paid central and state tax as intra-State. As a one-time administrative concession, suppliers who paid central and state tax equal in aggregate to the integrated tax due for those warehoused supplies will be deemed to have complied with tax payment obligations.

Inter State supply characterization: one time deeming of central and state tax paid as discharge of IGST for warehoused goods.
Supplies of goods from customs bonded warehouses are inter State supplies; owing to a portal deficiency taxpayers reported and paid central tax and State tax instead of IGST. As a one time exception, where the sum of central tax and State tax paid during the affected period equals the IGST due, such payment will be deemed compliance with IGST payment obligations. The Board instructs field formations to publicise the Circular and report implementation difficulties.

Place of supply must appear on inter state tax invoices to ensure correct State tax allocation and compliance.
Registered persons supplying in the course of inter State trade or commerce must state the place of supply with the State name on the tax invoice as required by rule 46(n) of the GGST Rules and section 31 of the GGST Act; non compliance may attract penalties under sections 122 or 125. Reference is made to sections 10 and 12 of the Integrated GST Act to determine place of supply for goods and services, and implementation difficulties may be reported to the Chief Commissioner.

Place of supply requirement: inter state invoices must state place of supply and State, noncompliance attracts penal action.
Registered persons making inter State supplies must specify the place of supply along with the name of the State on the tax invoice in compliance with rule 46(n). The place of supply for goods and services should be determined with reference to the Integrated GST Act provisions. Failure to include these mandated particulars may attract penal action under the CGST Act provisions reflected in sections 122 and 125.