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PUBLIC NOTICE NO. 38 /2019 - 30-04-2019 Customs
Forwarding of samples for testing to the Outside Laboratories
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Outside laboratory testing for specified imported samples continues temporarily, with importers bearing testing costs and escalation procedures available.
Temporary continuation of outside-laboratory testing applies to pending Group-I customs samples, particularly first-check samples, to address testing delays. Specified food, petroleum and feed-related samples may be tested by one designated laboratory, while organic chemicals, dyes, pigments, pharmaceutical products and certain metal samples may be tested by another. Importers or owners must bear testing costs. Operational difficulties may be raised with the customs officer in charge, and implementation measures are treated as standing instructions.
Public Notice No. 31/2019 - 30-04-2019 Customs
Phasing out of physical copies of Merchandise Exports from India Scheme (MEIS)/ Services Exports from India Scheme (SEIS) Duty Credit Scrips issued with EDI port as Port of registration
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Paperless duty credit scrips for EDI-registered exports enable electronic transmission and ICES-based debiting, restricting use at non-EDI ports.
MEIS/SEIS scrips for ports with EDI registration will be issued and transmitted electronically; owners must present scrip identifiers to Customs who will verify ownership from the DGFT website and effect all debits in ICES. Electronically issued scrips will not receive TRA and cannot be used at non-EDI ports, while physical scrips will continue for non-EDI ports and follow existing TRA and excise endorsement procedures.
Public Notice No. 28/2019 - 30-04-2019 Customs
Transport of containers by Rail from Kolkata/ Haldia Docks to Bathnaha and onwards to Biratnagar, Nepal under Electronic Cargo Tracking System (ECTS) in terms of Public Notice No. 08/2019 dated 25/01/2019
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Electronic Cargo Tracking System: Nepal-bound transit containers move by rail to Bathnaha then by road for seal unlocking.
Containers under the Electronic Cargo Tracking System (ECTS) may move by rail from Kolkata/Haldia to Bathnaha and then by road to ICP Jogbani for ECTS seal unlocking and trip report generation, after which they enter Nepal via ICP Biratnagar; CONCOR may perform road movement via LCS Jogbani as an alternative.
PUBLIC NOTICE NO. 27/2019 - 30-04-2019 Customs
24 X 7 customs Clearance Operations of Nepal and Bhutan transit cargo from N.S. Docks Kolkata & Haldia Docks
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Round-the-clock customs clearance for Nepal and Bhutan transit cargo extended, enabling continuous port operations under transit treaties.
Extension of Round-the-Clock Customs Clearance for Nepal and Bhutan transit cargo removed from N.S. Docks, Kolkata and Haldia Docks is authorised for onward transit under the Treaty of Transit with Nepal, the Agreement on Trade, Commerce and Transit with Bhutan, and the ECTS procedure for Nepal transit; the facility also covers Nepal and Bhutan transit exports through the named docks, with operational queries directed to the Nepal/Bhutan Unit at Custom House, Kolkata.
GST TRADE NOTICE No. 03/2019 - 30-04-2019 GST
Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019 Central Tax dated 23.04.2019
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Revocation of cancellation of registration - one time application allowed, subject to furnishing outstanding returns and post revocation filings.
A Removal of Difficulty Order grants a one time opportunity to apply for revocation of cancellation of registration for affected persons, subject to furnishing all outstanding returns and payment before filing the application; additionally, returns for the period from cancellation to revocation must be filed within thirty days of the revocation order. Where cancellation is retrospective and portal filing is blocked, a proviso permits filing the revocation application provided post revocation returns for the retrospective period are furnished within thirty days.
GST TRADE NOTICE No. 02/2019 - 30-04-2019 GST
Clarification in respect of utilization of input tax credit under GST
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Input tax credit prioritisation requires integrated tax credit be exhausted before using central or state credits under rule 88A.
Clarification explains that Section 49A mandates exhaustion of input tax credit attributable to integrated tax before using central or state/union territory tax credits, and that rule 88A allows integrated-tax credit to be applied towards central and state/union territory liabilities in any order or proportion provided the integrated-tax credit is completely exhausted first; taxpayers may continue to follow current common portal functionality until the portal implements the new utilisation order.
F. No. 225/105/2019/ITA.ll - 30-04-2019 Income Tax
Order Under Section 138(1)(a) of the Income Tax Act, 1961
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Information sharing obligations designate income-tax systems authority to furnish ITR data to GSTN under statutory provision.
The CBDT designates the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) as the specified income-tax authority to furnish assessee information to the GSTN, subject to an opinion that such sharing is necessary. Data exchange may occur by request-based, spontaneous, or automatic modes, with request-based exchanges to include key ITR fields such as filing status, turnover, gross total income, turnover ratio and ranges. A Memorandum Of Understanding between the income-tax systems authority and the GSTN nodal officer must set modalities, confidentiality, data preservation, weeding procedures and timelines, and a copy of the MoU is to be forwarded for record.
Circular No. 1920013/41 - 30-04-2019 GST - States
Instruction regarding dealer monitoring system and action against non-filler dealer
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Dealer monitoring system changes streamline non-filer status updates, notice generation, and return-related reporting controls.
Dealer Monitoring System and VAT MIS functionality were revised to streamline monitoring of return non-filers and the related notice process. Under the GSTIN Return tab, the non-filer list is populated in the notice generation option, and a new Select Action tab allows the officer first to update return-filing status where a dealer has already filed the return, and thereafter to generate notice for the remaining non-filers. Additional options were introduced to update office or cancelled status for non-filers, including correction of registration or office status where the office details shown in the GSTN portal differ from the display in the system.
936/GST-2 - 30-04-2019 GST - States
Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD)) issued vide Notification no. 59/GST-2. dated the 26th April, 2019
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Revocation of GST registration: application allowed only after furnishing outstanding returns and filing interim returns within thirty days.
Persons whose registrations were cancelled for failure to furnish returns are given a one time opportunity to apply for revocation subject to furnishing all returns due up to the date of cancellation and paying amounts shown; returns for the period from the effective date of cancellation to the date of revocation must be filed within thirty days of the revocation order, and where the portal blocks post cancellation filings an application may still be submitted provided those interim returns are completed within thirty days of revocation.
933/GST-2 - 30-04-2019 GST - States
Clarification in respect of utilization of input tax credit under GST.
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Utilization of IGST credit: Integrated GST must be exhausted first before using Central or State tax credits, with temporary portal guidance.
Integrated GST credit must be fully exhausted before any Central or State tax credit can be used; newly issued rules permit Integrated GST credit to be applied towards Central and State liabilities in any order or proportion so long as the entire Integrated balance is first consumed. The circular sets out the resulting order of utilization among Integrated, Central and State liabilities, illustrates compliant allocation scenarios, and directs taxpayers to continue using existing portal functionality until the portal is updated while inviting reports of implementation difficulties.
930/GST-2 - 30-04-2019 GST - States
Order for delegation of powers for provisional attachment of property as per provisions of section 83 of HGST Act, 2017.
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Provisional attachment powers delegated to senior tax officers to enable protection of revenue within officers' territorial jurisdiction.
The Excise and Taxation Commissioner-cum-Commissioner of State Tax delegates the power of provisional attachment of property to Additional Commissioners, Joint Commissioners and Deputy Commissioners of State Tax to protect revenue, subject to the exercise of those powers only within the territorial jurisdiction of the delegated officers unless otherwise specified.
19/2017 - GST - 30-04-2019 GST - States
GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 – State Tax (Rate) S. No. 41 dated 28.06.2017
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Upfront amount exemption for long term lease applies even when payment is in installments if amount is determined upfront.
GST exemption applies to the upfront amount for grant of long term lease of industrial or financial infrastructure plots by specified public entities where the total amount is determined upfront; the exemption remains admissible even if that upfront amount is paid or payable in multiple instalments.
18/2017 - GST - 30-04-2019 GST - States
GST applicability on Seed Certification Tags
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Composite supply exemption for seed testing and certification covers supply of certification tags as part of integrated services.
Supply of seed certification tags by Seed Certification Agencies to seed producers forms part of the integrated multi stage service of seed testing and certification and is treated as a composite supply exempt under the State Tax notification for testing/certification services by governments. Conversely, tags supplied by other departments or external manufacturers to the State Government/Agencies are taxable supplies of goods, classified by the tags' predominant material.
101/20/2019-GST - 30-04-2019 GST - States
GST exemption on upfront amount payable under Notification 12/2017 ST Dated 30.6.2017.
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GST exemption on upfront lease premium remains available even when payable in instalments if determined upfront.
GST exemption under Notification 12/2017-State Tax (Rate), Entry No.41, for upfront amounts (premium, salami, cost, price, development charges or other name) payable for granting long-term leases of industrial plots or plots for development of infrastructure for financial business by State Government entities or entities with majority government ownership is admissible provided the amount is determined upfront; this exemption applies irrespective of whether the determined upfront amount is paid in one lump sum or in multiple instalments.
101/20/2019 - 30-04-2019 GST
GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 – Central Tax (R) S. No.41 dated 28.06.2017
Show AI Summary
GST exemption on upfront amount for long term lease applies even when paid in instalments, if determined upfront.
The GST exemption under Entry No.41 of Notification No.12/2017 applies to upfront amounts (premium, salami, cost, price, development charges or by any other name) for long term leases of industrial or financial infrastructure plots provided by government or majority government-owned entities; the exemption is admissible provided the amount is determined upfront, irrespective of whether it is paid in one or more instalments.
100/19/2019-GST - 30-04-2019 GST - States
GST on Seed Certification Tags.
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GST exemption on seed testing and certification: tags supplied by state agencies treated as part of exempt composite service.
Supply of seed certification tags by State Seed Certification Agencies, as an element of the multi-stage seed testing and certification process, constitutes a composite supply of seed testing and certification and is exempt under Notification No. 12/2017-State Tax (Rate) Sl. No. 47. Conversely, when tags are supplied to the agencies by other departments or manufacturers, that transaction is a taxable supply of goods, and classification depends on the tags' predominant material.
100/19/2019 - 30-04-2019 GST
GST applicability on Seed Certification Tags
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GST exemption for seed testing and certification - tags supplied by agencies are exempt; tags from external suppliers are taxable.
Supply of seed certification tags forms part of the integrated composite supply of seed testing and certification provided by State seed certification agencies and is exempt from GST under the entry for testing/certification services required by law. If tags are procured from external departments or manufacturers, those transactions are supplies of goods subject to GST, and classification (paper or textile chapters) depends on the tags' predominant material.
TRADE NOTICE NO. 01/2019 - 29-04-2019 Customs
Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019
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Shipping bill deemed filed on electronic declaration completion; electronic clearance and five year document retention required, breaches penalised.
A shipping bill is deemed filed and self-assessment completed when a shipping bill number is generated on ICEGATE after entry of the electronic integrated declaration; post-assessment, payment and any required examination, an electronic clearance order may be recorded on ICEGATE and conveyed to the authorised person and others. The authorised person must retain the assessed shipping bill and original supporting documents for five years and may obtain an authenticated copy for compliance; breaches of the Regulations attract a monetary penalty as specified.
CCT/26-4/2017-2018/C 256 - 05/2019-20-GST - 29-04-2019 GST - States
Clarification in respect of utilization of input tax credit under GST.
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Input tax credit: integrated credit must be exhausted first; thereafter central or state credits may be used in any order.
The circular clarifies that integrated tax credit must be completely exhausted before central or state/union territory tax credits can be utilised; a new rule permits integrated tax credit to be applied towards central and state liabilities in any order or proportion so long as the entire integrated credit is first exhausted. Illustrations demonstrate permissible allocations. Taxpayers should continue to follow current common portal functionality until the portal is updated, and implementation difficulties may be reported to the Commissioner.
99/08/2019-GST 29/2019 (ST/Tech//2019/4885) - 29-04-2019 GST - States
Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019-State Tax dated 23.04.2019
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Revocation of cancelled GST registration allowed after outstanding returns filed and intervening returns submitted within thirty days.
Where registration is cancelled from the date of the cancellation order, all returns due up to that cancellation date must be filed before seeking revocation, and returns for the period from cancellation to revocation must be filed within thirty days of the revocation order. For retrospective cancellations where the portal blocks return filing, a proviso allows filing of a revocation application provided all returns for the period from the effective cancellation date to the revocation date are furnished within thirty days of the revocation order.

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Implementation of Express Cargo Clearance System (ECCS) for the clearance of export goods at Courier Terminal

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Electronic courier export clearance enables CSB-V processing, risk-based examination, manifest generation and controlled shipment amendments through ECCS.
ECCS introduces phased electronic clearance of CSB-V exports of non-document consignments at the Courier Terminal, with Risk Management System ... Summary

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Acts Income Tax
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