Mandatory GeM registration required for vendors and service providers to participate in government procurement through the e marketplace.
Suppliers, vendors and service providers must register on the Government e Marketplace (GeM) portal to enable participation in government procurement, following authorization in the General Financial Rules that makes procurement through GeM mandatory; vendors should register on the GeM website to supply goods and services to the Commissionerate and report any difficulties.

E sealing requirement: mandatory for specified exporters and full container loads where readers are operational.
Entitled exporters with RFID e seals may voluntarily adopt e sealing where readers exist without departmental supervision until the transition to mandatory use; e sealing will become compulsory for exporters permitted prior self sealing, accredited exporters, and those using supervised stuffing at specified ports/ICDs, and will be mandatory for full container loads across ports/ICDs from the date indicated by the Board.

IGST exemption on inter state movement: no IGST where movement isn't for further supply; repairs remain taxable.
Inter state movement of rigs, tools and spares and other goods on wheels is to be treated neither as a supply of goods nor a supply of service for IGST purposes where the movement is not for further supply of the same goods; the treatment in circular 1/1/2017 IGST applies mutatis mutandis. Applicable CGST/SGST/IGST remains leviable on repairs and maintenance of such goods.

GST nil rate on terracotta idols affirmed; terracotta treated as clay so idols eligible for nil-rated supply.
The circular states that terracotta idols are eligible for a nil rate of GST because terracotta is a clay-based material and thus falls within the clay-idol nil-rated entry; it also notes that repairs and maintenance to such goods may be taxable and requests that implementation difficulties be reported to the Board.

Government e Marketplace registration required for suppliers to enable mandatory government procurement through the GeM portal.
Vendors, service providers and government suppliers must register on the Government e Marketplace (GeM) portal to enable supply of common-use goods and services, as government purchases are mandated to be made through GeM following the insertion of Rule No. 149 in the General Financial Rules, 2017; suppliers should report any difficulties encountered in registration or use to the Commissionerate.

Classification of cut fabric pieces treated as fabric under GST; cutting and packing does not alter tax treatment.
Cut pieces of fabric sold in unstitched form retain their character as fabric and remain classifiable under the textile headings; mere cutting and packing into different lengths does not change their legal character or tax classification. Such pieces should receive the GST treatment applicable to fabric, including the non-refundability of unutilized input tax credit, and implementation issues should be reported to the local GST Commissionerate.

IGST refund on exports: procedural corrections and reconciliations required to enable sanctioning of refunds after online filings.
Refunds of IGST on exports require reconciled export declarations and GST returns; the circular identifies mismatches in shipping bill references, invoice/IGST entries, and missing or incorrect EGMs and mandates filing corrective amendments in GSTR 1, online EGM/supplementary EGM submission, reconciliation via ICEGATE, and PFMS validation of bank accounts to enable refund processing.

Custom milling of paddy not exempt: job-work processing taxable at reduced GST rate on processing charges.
Milling of paddy into rice is not an intermediate production process in relation to cultivation and so is not eligible for exemption under S. No. 55 of Notification 12/2017. Milling alters paddy's essential characteristics and is usually done by rice millers. Milling performed as job work is taxable as a service and, under the reduced rate for food products, is liable to GST at 5% on the processing charges only.

Classification of cut fabric pieces remains fabric, attracting fabric GST rate and no refund of unutilized input tax credit.
Mere cutting and packing of fabrics into pieces from bundles does not alter their character; such cut pieces remain classifiable as fabric, attract the applicable fabric GST rate, and do not qualify for refund of unutilized input tax credit.

GST practitioner enrolment authority set as Assistant/Deputy Commissioner at applicant's declared address; applicants may choose Centre or State.
The Assistant Commissioner or Deputy Commissioner having jurisdiction over the place declared as the applicant's address in FORM GST PCT-1 is the officer authorised to approve or reject GST Practitioner enrolment applications; applicants may elect Centre or State as the enrolling authority by specifying that choice in item 1 of Part B of the form.

Unutilized input tax credit refund: exporters of fabrics may claim refunds for inputs, excluding capital goods, subject to conditions.
Manufacturers of fabrics specified under chapters 50-55 and 60 and certain headings are eligible to claim refund of unutilised input tax credit of GST paid on inputs in respect of fabrics manufactured and exported, because the notification restricting refunds under the proviso to sub section (3) of section 54 does not apply to zero rated supplies; the refund excludes input tax credit on capital goods and remains subject to the statutory procedural conditions for refunds.

Extension of time for FORM GST TRAN-1 filing granted, deadline extended under rule 117 and statutory authority.
Extension of time is granted for submission of the declaration in FORM GST TRAN-1 under rule 117 read with section 168 of the CGST Act, 2017, on the Council's recommendation; the period for submitting FORM GST TRAN-1 is extended and Order No. 07/2017-GST dated 28th October, 2017 is superseded except as to prior actions.

Extension of time for filing FORM GST TRAN-1 under rule 120A permits additional period for transitional declaration submission.
The Board, exercising powers under rule 120A read with section 168 of the Central Goods and Services Tax Act, 2017, extends the period for furnishing the declaration in FORM GST TRAN-1, superseding Order No. 08/2017-GST except as to prior actions, and fixes the extended final date for submission as 27th December, 2017.

Zero-rated supplies refunds require manual filing and processing with prescribed forms, registers, and timelines until portal activation.
Manual filing and processing are required for refunds relating to zero-rated supplies until the common portal refund module is available. Claimants must file prescribed refund forms, submit printed copies with supporting documents to the jurisdictional proper officer, and, where unutilized input tax credit is claimed, generate a proof of debit from the electronic credit ledger to accompany the manual submission. Jurisdictional officers must record all steps in refund registers, follow timelines for acknowledgment, provisional sanction and final disposal, and re-credit rejected amounts to the electronic credit ledger using prescribed orders.

GST applicability on processed agricultural products clarified; exemption confined to unprocessed produce, with ITC rules for inter-state transfers.
Clarifies GST scope and input tax credit for specified services: only unprocessed primary agricultural produce qualifies for the nil-rate exemption on loading, packing, storage and warehousing; processed products fall outside the exemption and attract GST. Inter-state stock transfers between distinct persons attract GST and input tax credit on aircraft engines, parts and accessories may be used to discharge GST on such transfers. General insurance where the total premium is paid by government, and government-provided insurance services to individuals, are exempt.

Anti-profiteering jurisdiction: Lakshadweep applications to be handled centrally and forwarded to Kerala Standing Committee via nodal Chief Commissioner.
Because Lakshadweep is a Union Territory without a legislature and thus not a State under the CGST Act, it cannot have a State Level Screening Committee under Rule 123(2); anti-profiteering applications from Lakshadweep will be received by the jurisdictional Chief Commissioner acting as Nodal Officer and forwarded with prima facie views to the Kerala Standing Committee on Anti-Profiteering for examination.

Authority for Advance Ruling constituted in Tamil Nadu under GST Act; state AAR deemed to apply for CGST and stakeholders notified.
Constitution of the Authority for Advance Ruling in Tamil Nadu under the Tamil Nadu Goods and Services Tax Act, 2017 is communicated, naming the appointed members and their official designations. It further states that, under Section 96 of the CGST Act, the State Authority for Advance Ruling shall be deemed the Authority for Advance Ruling for CGST purposes, and directs Commissioners and trade bodies to circulate the notice to officers, assessees and members.

GST Council approved rate rationalisation, anti profiteering rule changes, appeal rules, refund procedures, and IT/return filing extensions.
The GST Council approved/rationalised multiple GST measures: noted revenue trends and IGST settlement issues; deemed ratified central notifications; amended Anti Profiteering Rules to centralise certain termination approvals; authorised Fitment Committee rate rationalisations shifting many 28% items to 18% and specific item exemptions/reductions (including khandsari sugar, fly ash aggregates, bamboo/cane furniture); cut job work rate for handicrafts to 5% with full ITC; approved appellate Rule 109A, manual filing provision for refunds/advance rulings, centralized UIN for diplomatic missions, re crediting of reversed late fees to tax heads, clarifications on processed agricultural products and IP transfer rates; extended return/FORM deadlines and directed IT/portal improvements and further committee examinations.

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 exports: procedure for supplies to EOUs enabling refund claims by supplier or recipient under Section 147 of CGST.
Supplies to EOU/EHTP/STP/BTP units are treated as deemed exports under Section 147 of the CGST Act and tax paid may be refunded to either supplier or recipient. Recipient units must give prior intimation in Form A to supplier and both jurisdictional officers; supplier issues a tax invoice which the recipient endorses and circulates to the supplier and both officers, the endorsed invoice serving as proof. Recipient units must maintain digital Form B records with an audit trail and provide a monthly digital copy to the jurisdictional GST officer by the tenth day.