Exports related refunds: clarifies eligibility, documentation, LUT condonation, deficiency memos, valuation rules and filing periods for refund claims.
Clarifies export related refund rules: drawback limited to basic customs duty does not bar refund of unutilized input tax credit; Table 9 of FORM GSTR-1 and GSTR-3B rectification procedures must be considered in refund processing; LUT may be condoned ex post facto where exports occurred; only one deficiency memo per refund application is permitted and a fresh FORM GST RFD-01A must follow rectification; transitional credits under pre-GST laws are excluded from 'Net ITC'; where invoice and shipping bill values differ, the lower value is to be sanctioned.

Centralized registration for UIN entities enables centralized GST refund processing upon filing FORM GSTR-11 and FORM RFD-10.
UIN entities may be granted centralized registration and remain a special non-registered-person class for refund purposes; if they make taxable supplies they must obtain GSTIN. Refund procedure requires filing FORM GSTR-11 for periods where refunds are claimed and quarterly FORM RFD-10 with inward invoice statements. Field officers must verify certificates required by the refund notification. All refunds for UIN entities are processed and sanctioned by Central Tax offices regardless of State or tax type, with claims submitted to jurisdictional Commissionerates or designated nodal officers; merged historical UIN invoices may be included in claims under the single UIN.

Unutilized Input Tax Credit refund drive to expedite sanction and disbursal of pending CGST, SGST, IGST and cess claims.
A special administrative drive was instituted to accelerate sanction and disbursal of refunds for Unutilized Input Tax Credit of CGST, SGST, IGST and cess, with jurisdictional officers providing hands on assistance for manual or online filing and prioritised clearance of pending applications through to disbursal.

Zero rated exports: procedural clarifications secure refund processing, LUT acceptance, one deficiency memo, and limited document demands.
Clarifies export related refund procedures: drawback limited to basic customs duty does not bar refund of unutilized input tax credit; Table 9 of FORM GSTR 1 and FORM GSTR 3B rectifications must be considered for mismatches; delayed LUT filing may be condoned and post facto zero rating allowed; actual export after prescribed periods need not trigger pre refund tax payment if export occurred and Commissioner may grant extensions; only one deficiency memo per refund application is permissible; transitional credit is excluded from Net ITC; use the lower of GST invoice and shipping bill values for refund; BRC/FIRC required for services but not goods; limited documentary requirements listed; applies from 1 July 2017.

Division of migrated taxpayers' base between Centre and Sikkim under GST; assignments by turnover and annexure lists.
The State Level Committee allocated residual migrated taxpayers between Central and State GST jurisdiction using a turnover threshold of Rs. 1.5 crore; specific taxpayers are assigned to Centre or State in four annexures (above/below threshold for each jurisdiction). Taxpayers omitted from annexures must report to designated Central or State email addresses, and Trade and Industry associations are directed to inform members.

Centralized refund processing for UIN entities: central authorities handle UIN refunds and procedural filing requirements govern claims.
UIN holders have special non-registered-person status to claim refunds on inward supplies, but must obtain GSTIN if making taxable supplies. UINs are applied for under Rule 17 via FORM GST REG-13 or through the Protocol Division where the portal form is unavailable; single UIN is optional and multiple or merged UINs must be accommodated. Refunds require filing FORM GSTR-11 for periods claimed and quarterly FORM RFD-10 with supporting certificates as per the governing notification; printed RFD-10s are submitted to jurisdictional Central Tax Commissionerates and processed centrally regardless of tax type or State.

IGST refund processing intensified to clear pending export refund claims via a dedicated refund cell and stakeholder outreach.
Intensified processing of IGST refund claims for exports through a special administrative drive and a dedicated IGST Refund Cell at the Air Cargo Complex in Chennai, with named contact officers, telephone and email coordinates to assist exporters and facilitate resolution of processing obstacles transmitted via the customs portal.

GST Council set timelines for e Way Bills, deferred e Wallet and TDS/TCS, and tasked committees on return design.
The Council ratified specified notifications and circulars, amended Anti Profiteering Rules (notably Rule 134), designated GIC as the IT grievance committee with GSTN and CBEC system heads as invitees, set e Way Bill dates (inter State from 1 April 2018; staggered intra State rollout in April 2018), deferred IGST accounting and e Wallet implementation (to 1 October 2018), postponed TDS/TCS and reverse charge introduction to 1 July 2018 with a GoM to study reverse charge for composition taxpayers, and referred the new single monthly return design for further GoM/IT group consideration.

Taxability of joint venture cash calls depends on whether contributions are capital or constitute payment for services, affecting GST liability.
Confirms that GST treatment of supplies between an unincorporated joint venture and its members follows prior Service Tax principles: whether cash calls are taxable hinges on the JV agreement and the nature of the payment. Cash calls used as capital contributions to acquire JV assets are transactions in money and not treated as consideration for services; payments that reimburse an operating member for use of its machinery or performance of activities constitute consideration and amount to a taxable supply of services. Each JV agreement must be examined factually to determine GST liability.

Non-transition of CENVAT credit: disputed or blocked credits cannot be used; recovery with interest and penalty follows.
CENVAT credit adjudicated as inadmissible and credited to the electronic credit ledger shall not be utilised to discharge GST or IGST liabilities until the adverse order remains in force, and any utilisation will be recovered with interest and penalty; likewise, ineligible transitioned amounts (blocked credit) shall not be utilised and will be recoverable with interest and penalty. Taxpayers with disputed or blocked credit above the specified threshold must furnish an undertaking to the jurisdictional Central Government officer that such credit has not been availed or will not be utilised as transitional credit.

Taxability of certificates under GST clarified: tradable certificates attract GST and are classifiable with input credit implications.
Classification of composite supplies under GST depends on the principal supply determined by facts and circumstances. Bus body building may be goods or services based on the principal element. Retreading of tyres is predominantly a service, though sale of retreaded tyres where the supplier provides the old tyre constitutes supply of goods. Trading instruments such as PSLCs and similar certificates are classifiable and taxable under specified headings and rates with GST credit available. Transmission or distribution of electricity by utilities is exempt, while ancillary DISCOM charges are taxable; government guarantee services to businesses are taxable.

GST customs-related work jurisdiction shifts to reorganised Customs formations, handling brand rates, B-17 bonds and EOUs from 15 Jan 2018.
Effective 15.01.2018, Customs functions-including brand rate fixation, acceptance of B-17 bonds/LUT, EOU matters and duty free imports at concessional rates-for taxpayers under the Puducherry GST & Central Excise Commissionerate (including Karaikal, Mahe and Yanam) are transferred to designated reorganised Customs formations (Customs (Preventive) Commissionerates at Tiruchirappalli, Cochin and Vijayawada). GST, Central Excise and Service Tax functions remain with the existing Chennai GST & Central Excise formations; audit and appellate jurisdictions have been separately notified.

Non-transition of CENVAT credit prohibits use of inadmissible or blocked transitional credits and mandates recovery with interest and penalty.
Registered persons must not utilize in the electronic credit ledger any CENVAT credit adjudicated as inadmissible ("disputed credit") or amounts ineligible under the Act ("blocked credit"); unauthorized utilization will be recovered with interest and penalty. If such transitional credit exceeds the prescribed threshold, taxpayers must furnish an undertaking to the jurisdictional Central Government officer that the credit has not been and will not be utilized.

Export under Letter of Undertaking extended to all registered exporters with specified exclusions and procedural safeguards.
The facility to export without payment of integrated tax under a Letter of Undertaking (LUT) has been extended to all registered persons subject to exclusions for prosecuted persons exceeding a specified evasion threshold; the LUT is valid for the financial year but may be withdrawn if exports are not completed within prescribed time unless tax is paid. Procedural rules require submission of FORM GST RFD-11 (or downloaded form) to the jurisdictional officer, acceptance within three working days (deemed accepted if not acted upon), acceptance of self-declaration, and where bonds are required they must be on stamp paper with a bank guarantee of fifteen percent; running bonds and record-keeping obligations are specified.

Proper officer assignment expanded: Superintendents authorised to issue show cause notices under recovery provisions and monetary tiers set.
Superintendents of Central Tax are empowered to issue show cause notices and orders under specified sub sections of sections 73 and 74 of the CGST Act; officers up to Additional/Joint Commissioner are designated as proper officers for issuance of such notices and orders, with corresponding application to the IGST Act. Monetary limits for issuance and adjudication are prescribed for Superintendent, Deputy/Assistant Commissioner and Additional/Joint Commissioner levels. Audit Commissionerates and DGGSTI may only issue show cause notices, which must be adjudicated by the Competent Central Tax officer of the Executive Commissionerate where the notice is registered, with special adjudication rules for multi jurisdictional and high value DGGSTI cases.

GST classification of services: clarifies exemptions and applicable rates for hostel accommodation, tribunals, recreational rides, rentals, hospitals, and petroleum.
Clarifies GST treatment: hostel accommodation by trusts is not charitable, but hostel lodging below the declared tariff threshold is exempt; fees and penalties of Consumer Disputes Redressal Commissions are not taxable supplies; joy rides (elephant/camel/boat/rickshaw) are not passenger transport and attract the recreational service rate; rental of like goods is taxed at the same rate as supply of like goods with import IGST credit available; healthcare services by clinical establishments and practitioners are exempt including composite inpatient food; cost petroleum is not consideration for services to the government though it may indicate the value of services within a joint venture.

Proper officer jurisdiction for GST show cause notices: monetary thresholds set and DGGI notices routed to designated adjudicators.
Superintendents, Deputy/Assistant Commissioners and Additional/Joint Commissioners of Central Tax are respectively assigned monetary limits as proper officers to issue show cause notices and pass orders under Sections 73 and 74 of the CGST Act and corresponding IGST matters; Superintendents are newly empowered under Section 74. Audit Commissionerate and DGGI officers may issue notices only; adjudication of DGGI notices is to be by the executive Commissionerate or by specified Additional/Joint Commissioners with All India jurisdiction where multiple jurisdictions are involved, with criteria for selection and provisions for corrigendum for transitional cases.

E Way Bill compliance requirement mandates prior electronic consignment data upload and e way bill generation before goods movement.
E Way Bill is a compliance mechanism requiring the person causing movement of goods to electronically upload specified consignment information and generate an E Way Bill on the GST portal prior to commencement of movement where the consignment exceeds the prescribed value threshold; the E Way Bill Rules commence on 01.02.2018.

GST classification for railway supplies: Chapter 86 goods taxed at concessional rate with no ITC refund; others taxed at general rates.
Only goods classified under Chapter 86 supplied to the railways attract the concessional GST treatment with no refund of unutilised input tax credit; goods falling in any other chapter, when supplied to the railways, attract the general applicable GST rates as specified in the central tax rate notifications.

GST on retained feedstock: refinery liable on net quantity retained; returned volumes taxable when resupplied elsewhere.
Where LPG and Polybutylene feedstock are supplied by a refinery through dedicated pipelines and manufacturers retain only part of the supply for manufacture of specified products, GST is payable by the refinery on the net quantity retained by the manufacturer; the refinery must account for GST on the returned quantity when it later supplies that quantity to any other person. This clarification is limited to GST law.