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.

Reporting inter State supplies to unregistered persons: ensure GSTR 3B and GSTR 1 entries to secure correct IGST apportionment.
Registered suppliers must report inter State supplies to unregistered persons, composition taxpayers and UIN holders in Table 3.2 of FORM GSTR 3B and rate wise inter State supplies to unregistered persons in Table 7B of FORM GSTR 1. Non reporting in Table 3.2 causes incorrect IGST apportionment to the State of supply and mismatches in supplies versus apportioned tax. The Board directs reporting of such supplies with place of supply in both prescribed tables and warns that contraventions may attract penal action under the CGST Act.

Change of Address: CGST headquarters and Seva Kendra relocated; new premises and contact arrangements provided.
The Change of Address notifies that the Commissionerate Headquarters of CGST & Central Excise, Guwahati, together with Division I and Division II, have relocated from Sethi Trust Building to GST Bhawan, Kedar Road, Machkhowa, with the GST Seva Kendra now functioning at Room No.102, 1st Floor. The Seva Kendra operates on working days between 10.00 am and 06.00 pm and may be contacted by the published telephone number and the stated email address for services and enquiries.

GST amendments update prior circulars, revising export, job work, detention, recovery and registration procedures.
Prior administrative circulars are amended to align with the GST Amendment Acts effective 01.02.2019, revising guidance on Bond/Letter of Undertaking and export realisation in INR, extending and clarifying job work return timelines and reverse charge effects, modifying detention and confiscation procedures to allow a window for owner/transporter payment of tax/penalty, streamlining recovery of wrongly availed transitional credits, and updating registration cancellation processing to reflect suspension provisions.

Right to Information appellate authority designated; appeals from CPIO orders for CGST South Delhi now lie with the appointed First Appellate Authority.
Mr. Ubhap Sengraj, Additional Commissioner, CGST South, Delhi, is appointed as the First Appellate Authority under sections 5(1) and 5(2) of the Right to Information Act, 2005 for the Commissionerate. All appeals from orders passed by the Central Public Information Officers within the territorial jurisdiction shall lie with this Appellate Authority, and pending applications/appeals will be dealt with by the designated CPIOs or the Appellate Authority as applicable.

IGST refund on exports: ensure correct EGM filing and rectify SB001/SB002/SB003/SB005 errors to enable refund payment.
IGST refunds require Shipping Bills to migrate from the IGST Temporary Scroll to the final Scroll; EGM errors (SB002/SB006), invalid invoice numbers (SB005), GSTIN mismatches (SB003) and Shipping Bill detail errors (SB001) prevent migration. Exporters and airlines must correct EGMs before departure, submit self certified GSTR 1/GSTR 3B and a Concordance Table to the IGST Refund Cell, and file a Revised Refund Request where differential refunds are claimed so approved amounts can be re scrolled for payment.

IGST refund restriction: exporters who availed specified duty exemptions must export under LUT or report and repay refunds.
Amendment disqualifies exporters from claiming refund of IGST on exports if they have availed specified exemption notifications for deemed exports, supplies to merchant exporters, EOUs, Advance Authorisation and EPCG receipts, except where linked to the Export Promotion Capital Goods/Goods Scheme; affected exporters must export under LUT and those who already received refunds must report to Customs and jurisdictional GST authorities and repay the refund after consultation.

Realization of export proceeds in INR allowed where RBI permits, clarifying LUT usage and job work compliance rules.
Amendments effective 01.02.2019 update prior CGST circulars: realization of export proceeds in INR is permitted where RBI allows and acceptance of LUT for supplies to foreign countries and SEZs is allowable irrespective of invoice currency; job work rules are revised to restate principal's accounting responsibility, to apply specified time limits for return or onward supply with date of supply being when goods were sent and interest payable, to clarify job worker registration thresholds and valuation of job work services, and to confirm invoicing and tax liability rules for registered job workers; detention, recovery procedures and suspension of registration provisions are also amended with revised forms and payment mechanisms.

Supply of warehoused goods exclusion clarified; earlier IGST circular rescinded and non-supply treatment affirmed administrative.
Amendment to Schedule III treats transfers of warehoused goods to any person before clearance for home consumption as outside the scope of supply; the Board rescinds the earlier IGST circular on this matter and directs field formations to publicize the revised classification and report implementation difficulties.

Transition of CENVAT credit clarified to include service tax credits as eligible duties, while cesses remain excluded.
Transition provisions permit carryforward of CENVAT credit of service tax paid under section 66B of the Finance Act, 1994 as eligible duties; the term "eligible duties" should be read to include the categories listed in the existing explanations and construed broadly so as not to exclude service-tax credit. The expression does not import the stock-or-in-transit conditions in the explanations, and clauses that would link those conditions to transitional eligibility will not be notified. Transition of cesses is excluded by the inserted explanation, effective from its notified retrospective date.

Financial assistance processing under Seva Bhoj Yojna: trade notice directs adherence to CBIC guidelines and public dissemination.
Guidance directs processing of applications for central financial assistance under the Seva Bhoj Yojna in accordance with the CBIC circular, requiring verification of eligibility, adherence to submission formats and supporting documentation, and internal processing controls; the trade notice also mandates dissemination of the circular's contents to trade associations and the public.

Extension of time for FORM GST TRAN-1 filing granted to registrants affected by portal technical difficulties.
The Commissioner, under rule 117(1A) and section 168, extends the period for submitting the declaration in FORM GST TRAN-1 until 31st March, 2019 for registered persons who could not file by the due date because of technical difficulties on the common portal, limited to cases recommended by the Council and superseding Order No. 4/2018 GST.

Regional Advisory Committee meeting scheduled; notice to convene quarterly consultation and attendance requested by zonal chief.
Notice convening the Regional Advisory Committee meeting for the fourth quarter of F.Y. 2018-19: the zonal Principal Chief Commissioner has fixed the meeting date, time and venue and requests attendance by the Principal Commissioners/Commissioners of CGST divisions, noting that the meeting date and agenda points were previously communicated by email.

Transition of eligible duties: service tax credit remains eligible for transition under the amended statutory provision.
The amendment to section 140(1) clarifies that CENVAT credit of service tax under the prior law qualifies as transitional credit because "eligible duties" must be read harmoniously with the explanations to section 140, and the terms "duties" and "taxes" are interchangeable in the statute; "eligible duties" encompasses the categories listed in Explanation 1 and "eligible duties and taxes" in Explanation 2, but does not import the stock-or-transit conditions of those Explanations. Transition of cesses is excluded under Explanation 3.

GST Council raises composition limits, sets new registration options, creates service composition scheme and forms GoMs for real estate and lottery.
The Council ratified Central notifications issued after 22 December 2018, approved notifying most GST Amendment Acts from 1 February 2019 (with specified provisions deferred), and endorsed MSME-related measures: raising goods composition turnover to Rs.1.5 crore, quarterly payment with annual return for composition taxpayers, allowing States to choose Rs.20 lakh or Rs.40 lakh registration thresholds for goods suppliers with safeguards, and a residual service composition scheme at 6% for turnover up to Rs.50 lakh; additional GoMs and officer committees were constituted and IT/administrative measures approved.

GST migration window re-opening requires taxpayers to complete migration steps and coordinate with nodal officers by prescribed deadlines.
Re-opening of the GST migration window provides a procedural timeline: taxpayers must submit specified details to the jurisdictional nodal officer; jurisdictional Deputy/Assistant Commissioners will verify and forward submissions to the zonal nodal officer; zonal nodal officers will transmit details to GSTN; and taxpayers must take required actions after receiving communications from GSTN. Trade associations are requested to circulate the notice to members to ensure completion of migration formalities within the extended timeframe.

Transition of CENVAT credit: service-tax credit remains eligible for carryforward under amended section 140(1).
Section 140(1) of the CGST Act, as amended, continues to allow transition of CENVAT credit of service tax paid under section 66B of the Finance Act, 1994; "eligible duties" is intended to include the duties listed in Explanation 1 (sl. (i)-(vii)) and "eligible duties and taxes" in Explanation 2 (sl. (i)-(viii)), without importing the stock-in-hand or in-transit conditions into section 140(1). Clauses linking Explanations 1 and 2 to section 140(1) will not be notified, and cesses remain non-transitionable under Explanation 3.

GST on BF/BC services: banks bear tax liability on customer service charges and rural-branch exemptions depend on branch classification.
The banking company is the service provider in the BF/BC model and is liable to pay GST on the entire service charge or fee charged to customers, irrespective of collection via BF/BC, because transactions must be reflected in the bank's books and the bank remains responsible for BF/BC acts. The rural-branch exemption for BF/BC services applies only where the services fall within the financial services classification and relate to accounts of branches classified as rural under the bank's regulatory classification.

Exemption for educational institution food services: institutional supplies to students exempt; contracted supplies subject to prescribed GST rate.
Supply of food and beverages by an educational institution itself to its students, faculty and staff is exempt from GST under the exemption notification for educational institutions; however, similar supplies provided to those beneficiaries by a third party under contract with the institution are taxable under the rate notification. The rate and exemption entries are to be read together so that a supply specifically covered by the exemption is not chargeable to GST despite a prescribed rate entry.

Classification of printing of pictures as photographic processing clarifies a higher GST rate applies versus printing services.
The service of printing of pictures is classified under Photographic and videographic processing services, which expressly includes colour printing of images from film or digital media and related tasks, and is excluded from the category of printing and reproduction services of recorded media. This classification determines the applicable GST rate under the annexed scheme and incorrect classification under printing and reproduction may result in short payment of GST.