IGST refund process: exporters must reconcile GSTR 1, shipping bills and EGMs and validate bank details to obtain refunds.
Refund of IGST under Rule 96 depends on matching GST returns and customs records; July delays arose from incorrect shipping bill entries in GSTR 1, invoice/IGST mismatches, missing or non online EGMs, and unvalidated bank accounts. Remedies include amending GSTR 1 in Table 9A, ensuring identical invoice and IGST details in GSTR 1 and shipping bills, filing supplementary EGMs online, and correcting bank details in the EDI system for PFMS validation.

IGST refund on exports requires matching GSTR1, shipping bill and EGM records; amend returns and file required tables.
IGST refunds on exports require reconciliation of GSTR-1/GSTR-3B data with shipping bills and EGM records; common obstacles include incorrect shipping bill numbers in GSTR-1, invoice and IGST amount mismatches, missing or manually filed EGMs, and invalidated PFMS bank accounts. Remedies include amending GSTR-1 via the returns amendment facility, filing supplementary EGMs online, validating bank details in the EDI system for PFMS, and completing designated GSTR-1 tables for zero rated supplies to enable sanction of refunds.

Online health certificate requirement for exported meat mandates state veterinary-issued certificates with QR code for authentication.
Only health certificates issued online by the State Veterinary Authorities via APEDA's Meat.Net, bearing a QR Code identifying the registered processing plant, will be accepted for export of meat and meat products; manually issued certificates are not acceptable. Exports must be sourced from APEDA registered meat processing plants as per Foreign Trade Policy. The on-line issuance by the designated state veterinary officer is mandatory, QR Codes may be verified for authenticity, and any difficulties should be reported to the Appraising Main (Export) contact provided.

IGST refund validation: exporters must validate bank accounts in PFMS to secure timely refund disbursal without delays.
Validation of exporter bank accounts in the Public Financial Management System (PFMS) is mandatory for IGST export refund disbursal; the shipping bill is treated as the refund application once the Export General Manifest is filed and a valid Form GSTR-3 return is furnished. Closed or unvalidated PFMS accounts may prevent credited refunds, and Kandla Customs has published affected accounts for exporter action and advised immediate validation and avoidance of account changes during the financial year.

Detention and release of goods under GST are governed by prescribed tax, penalty, and security conditions.
Section 129 of the Uttar Pradesh GST Act authorises detention or seizure of goods, related documents and vehicles when goods are transported in contravention of the Act or the rules. The circular prescribes the manner of release of detained goods, distinguishing between taxable goods and exempt goods, and between cases where the owner comes forward to pay the dues and cases where the owner does not. It also directs that goods may be released against payment of the applicable tax and specified penalty, or against furnishing of equivalent security by way of bond and bank guarantee in the prescribed manner.

IGST refund process: remedial measures require matching GSTR 1, shipping bill and EGM data to enable disbursal.
Refund of IGST on exported goods under Rule 96 depends on reconciliation between GST returns, shipping bills and EGMs; common impediments include incorrect shipping bill numbers in GSTR 1, invoice/IGST mismatches, non online or missing EGMs, and invalid bank account validation, for which remedies include filing GSTR 1 amendments, online supplementary EGMs, ensuring matching invoice and IGST details, and correcting bank details in the EDI system to enable sanction of refunds.

Indirect transfer exemption: redemption of upstream interests outside India excluded where underlying India transfer is taxed and proceeds are pro rata.
The circular provides that indirect transfer provisions will not apply to income of a non-resident on redemption or buyback of indirect holdings where that income arises from a transfer of shares or securities held in India by specified funds and is chargeable to tax in India, provided the non-resident's proceeds do not exceed its pro rata share of the total consideration realized by the specified funds; direct investors in the specified funds remain taxable under the extant law.

Customs Cargo Service Provider designation authorises commencement of CFS import/export operations subject to Customs Act and HCCAR compliance.
M/s. Sarveshwar Logistics Services Pvt. Ltd. is authorised to operate as a Customs Cargo Service Provider for receipt, storage, delivery, dispatch and handling of imported and export goods under the Handling of Customs Cargo Area Regulations, 2009; this permission is subject to the Customs Act, 1962, HCCAR, 2009 and other applicable rules, regulations and instructions.

IGST export refund requires PFMS bank-account validation; exporters must update and maintain bank details for disbursal.
Exporters must validate their bank accounts in PFMS to receive electronic IGST export refunds; the shipping bill functions as the refund application from 01/07/2017 and a refund claim is deemed filed only after EGM filing and filing a valid Form GSTR-3. PFMS rejections (closed accounts, invalid IFSC/account, missing tags, duplicate or malformed records, beneficiary or bank-master mismatches) prevent crediting of sanctioned refunds. A published list of non-validated accounts for Cochin Custom House/Cochin Air Cargo is provided and exporters are directed to update details immediately and report difficulties to Customs (Drawback/EDI).

System-generated Shipping Bill print-outs: officer signature or stamp not required as officer name and SSO ID are displayed.
System-generated final print-outs of Shipping Bills produced after grant of Let Export Order (LEO) display the name and SSO ID of the officer who granted LEO and therefore do not require the officer's signature or stamp; stakeholders are to report any implementation difficulties to the department.

Transitional GST filing deadline extended for submission of Form GST TRAN-1 under state rules.
The time limit for submitting the declaration in Form GST TRAN-1 under Rule 120A of the Uttar Pradesh GST Rules, 2017 was extended by the Commissioner, acting under the rule read with Section 168 of the Uttar Pradesh GST Act, 2017 and on the recommendations of the Council. The extension allowed taxpayers to file the Form GST TRAN-1 declaration up to 30 November 2017.

TRAN-1 filing deadline extension under GST rules expands the period for transitional credit declarations.
Extension of the time limit for filing the declaration in Form GST TRAN-1 under Rule 117 of the Uttar Pradesh GST Rules, 2017, issued in exercise of powers under the Uttar Pradesh Goods and Services Tax Act, 2017 and on the recommendations of the Council. The order permits submission of the TRAN-1 declaration up to 30 November 2017, thereby enlarging the period available for taxpayers to complete the transitional credit declaration process under the prescribed rule.

GST registration application deadline extended for electronic filing of Form GST REG-26 under Uttar Pradesh tax rules.
The time limit for submitting an application electronically in Form GST REG-26 is extended up to 31 December 2017. The extension is issued by the Commissioner under the Uttar Pradesh Goods and Services Tax Rules, 2017, read with the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council.

Composition tax stock disclosure deadline extended for Form GST CMP-03 submission under the Uttar Pradesh GST framework.
The time limit for furnishing details of stock held on the day preceding the date of opting for composition tax in Form GST CMP-03 is extended. The Commissioner, on the recommendations of the Council, extends the due date for submitting the stock details required from a person choosing to pay tax under the composition scheme, up to 30 November 2017.

Central Subsidy Disbursement Officer authorization: Deputy Commissioner designated to disburse investment and employment generation subsidies under RIPS.
The Deputy Commissioner (Minor Taxes) HQ is authorized as the Central Subsidy Disbursement Officer to administer and disburse Investment Subsidy and Employment Generation Subsidy under the Rajasthan Investment Promotion Scheme 2014, pursuant to delegated powers in clauses 12.1.4 and 12.2.3, establishing the office responsible for processing and effecting subsidy payments.

Authorisation to decide GST practitioner enrollment: designated Joint Commissioner empowered to approve or reject applications.
The Commissioner designates the Joint Commissioner of State Taxes-II, who has jurisdiction over the declared address in FORM GST PCT-2, as the officer authorized to approve or reject Goods and Services Tax practitioner enrollment applications submitted under the statutory GST enrollment framework and associated rules.

Enrolling authority designation: Joint Commissioner empowered to approve or reject GST Practitioner enrolment applications.
The Joint Commissioner with jurisdiction over the address declared in the enrolment application is authorized to approve or reject Goods and Services Tax Practitioner applications filed in FORM GST PCT-1. Applicants may choose either the Centre or the State as the enrolling authority and must indicate that choice in Item 1 of Part B of the form.

GSTR-2A and GSTR-1A availability aligned with extended return filing deadlines, enabling recipient verification and supplier acceptance of modifications.
Generation and availability of FORM GSTR-2A and FORM GSTR-1A were aligned with extended filing deadlines for FORM GSTR-1 and FORM GSTR-2 for July 2017. FORM GSTR-2A, containing supplier-furnished details, was available to recipients from 11 October 2017 for verification, validation, modification or deletion through FORM GSTR-2, due by 30 November 2017. Recipient changes in FORM GSTR-2 were available to suppliers in FORM GSTR-1A from 1 December to 6 December 2017, enabling acceptance or rejection and consequential amendment of FORM GSTR-1.

Extension of return generation deadlines: electronic availability and amendment windows for supplier and recipient forms adjusted accordingly.
Details furnished by a supplier in FORM GSTR-1 will be made available to the recipient in FORM GSTR-2A after the extended due date for FORM GSTR-1; FORM GSTR-2A is a read-only electronic record enabling the recipient to verify, validate, modify or delete invoice details before preparing FORM GSTR-2. Modifications made by recipients in FORM GSTR-2 are communicated electronically to suppliers in FORM GSTR-1A, and suppliers are afforded the prescribed acceptance or rejection window for those amendments within the extended schedule.

Deemed export supplies to export-oriented units require prior intimation, endorsed invoices, auditable digital records and compliance with trade conditions.
Deemed export treatment applies to goods supplied by registered persons to EOU, EHTP, STP and BTP units, with refund of tax available to either the supplier or recipient. Recipient units must give prior Form-A intimation to the supplier and both jurisdictional GST officers, endorse tax invoices after receipt, and circulate endorsed copies as proof of supply. They must maintain auditable digital Form-B records of receipt, use, removal and stock, provide monthly transaction data to the jurisdictional GST officer, and comply with applicable Foreign Trade Policy and duty-exemption conditions.