E-way bill requirement: declaring a transporter's godown as recipient's additional place ends the current e-way bill.
Goods stored temporarily in a transporter's godown while in transit must be accompanied by a valid e-way bill. The consignee must declare the transporter's godown as an additional place of business (with transporter concurrence); upon such declaration the e-way bill is deemed concluded when goods reach that godown and need not be extended. Any subsequent movement from that godown to other premises of the recipient requires a fresh valid e-way bill. Transporters and recipients must maintain statutory records, and recipients may keep books relating to such storage at their principal place of business.

Recovery of wrongly availed CENVAT credit: reverse via GSTR-3B with interest and penalty payable accordingly.
Because the Electronic Liability Register functionality is unavailable, taxpayers must reverse wrongly availed CENVAT credit and inadmissible transitional credit via Table 4(B)(2) of FORM GSTR-3B. Applicable interest and penalty on such reversals are to be paid through column 9 of Table 6.1 of FORM GSTR-3B. The Board treats these recoveries as central tax liabilities payable from amounts in the electronic credit or cash ledger.

Interception procedure clarified: detention and release rules allow hard copy proof, limit confiscation to violating consignments.
The Board modifies interception procedure language-replacing "three working days" with "three days" and updating FORM GST MOV-05 release wording-and clarifies verification and detention limits: once physical verification of a conveyance has occurred no further verification is allowed elsewhere absent new information; hard copies of prescribed notices/orders may serve as proof of action between tax authorities while detention/confiscation is confined to those goods or conveyances for which a statutory violation is established.

E-way bill requirement: goods transiting another State require an e way bill; railways must not deliver without it.
Provision of tooling by an OEM to an unrelated component manufacturer free of cost is not a supply and does not require reversal of input tax credit; such tooling's cost is not includible in the component manufacturer's supply value. If contract terms treat tooling as belonging to the component manufacturer but supplied free by the OEM, amortised tooling cost must be included in valuation and the OEM must reverse credit. Mixed supplies with separately shown values attract tax at rates applicable to each element. Rail delivery requires production of an e way bill and an e way bill is needed when goods transit another State; DTA-SEZ moves in the same State are subject to rule based exemption.

Cancellation of GST registration: procedural requirements and final return obligations clarified, officers to accept applications absent specified discrepancies.
Cancellation of registration is initiated via FORM GST REG-16 for specified events and must include contact details, reason, proposed effective date, stock and tax particulars, transferee registration details where relevant, and last return details. Proper officers shall accept applications within 30 days unless incomplete or where the transferee is not registered; in such exceptions the officer must issue a written discrepancy notice, allow seven working days to reply, and record reasons for any rejection. Accepted cancellations result in FORM GST REG-19 being issued with the effective date requested, subject to not being earlier than the application date.

GST refund claims must include GSTR-2A and Annexure-A and follow prescribed electronic credit ledger debiting order.
Claimants must submit a print-out of FORM GSTR-2A and a manual Annexure-A invoice statement with FORM GST RFD-01A; the proper officer will rely on GSTR-2A as evidence and will not insist on invoices already reflected therein. Refundable unutilized ITC is the least of three computed amounts and must be debited from the Electronic Credit Ledger in the prescribed order: integrated tax first, then central and state/UT taxes equally, with shortfalls adjusted. Rejected amounts for ineligible credit are re credited via FORM GST RFD-01B with simultaneous recovery action; other re credits require an undertaking or final adverse appeal outcome.

Principal agent supply: invoice issuance and authority to transfer title determine when transfers without consideration are treated as supply.
The notice explains that an agent falls within the Schedule provision treating transfers without consideration as supply only when the agent supplies or receives goods on behalf of the principal, as evidenced primarily by the agent issuing the invoice in his own name or receiving goods invoiced to him. Pure procurement or facilitation services where the principal's name appears on invoices do not attract the Schedule provision. When the agent has authority to transfer title and invoices in his name, the principal to agent or agent to principal movements are treated as supply and may trigger compulsory registration, subject to exemptions for certain agricultural commission agents.

Collection of tax at source: Trade notice directs dissemination of CBIC Circular on Tea Board TCS requirements to industry.
The Trade Notice draws attention to a GST Policy Circular concerning collection of tax at source by the Tea Board, identifies the issuing revenue wing and directs trade, industry associations and the public to bring the Circular's contents to the notice of their members as an administrative advisory on TCS compliance.

Principal-agent relationship under Schedule I clarified for del-credere agents; regulatory guidance issued for GST treatment.
The guidance clarifies principal-agent relationship treatment for del-credere agents, explaining when agent actions are attributable to the principal for GST purposes versus when the agent's conduct amounts to independent supplies; it highlights the del-credere guarantee function and the resulting tax classification, and directs dissemination of the CBIC circular to trade for consistent compliance.

Cancellation of GST registration: portal filing, officer acceptance rules, and final return plus tax reversal obligations.
Applications for cancellation in FORM GST REG-16 must include correspondence details, reason, effective date sought, stock and tax particulars, transfer particulars and last return ARN. Proper officers should accept complete applications and issue FORM GST REG-19 within 30 days with the effective date claimed; incomplete applications or transfers to unregistered transferees must be queried with seven working days to reply and given an opportunity to be heard before rejection. Cancellation does not affect existing liabilities and taxpayers must file final return FORM GSTR-10 and debit electronic credit/cash ledgers for tax on stock or reverse input credit as required.

Cancellation of registration applications: process under CBIC Circular procedures and report any implementation difficulties to authorities.
Processing of applications for cancellation of registration submitted in Form GST REG-16 is to follow the procedures in Circular No. 69/43/2018-GST; field offices must process applications per that Circular and report any implementation difficulties to the Commissioner, and trade associations are requested to publicize the Circular among their members for necessary action.

Change of address: GST Commissionerate and specified divisions and ranges relocating; stakeholders to note and publicize new premises.
Change of address of the GST Commissionerate, Guwahati and specified Divisions and Ranges is announced, relocating from Sethi Trust Building, Bhangagarh to GST Bhawan, Kedar Road, Machkhowa, effective 15th November, 2018; Federations, Associations and Regional Advisory Committee members are requested to publicize the new address among their members.

Cancellation of GST registration: applications to be accepted promptly unless incomplete or proposed transferee is not registered.
Applications for cancellation in FORM GST REG-16 must include specified particulars and, if complete and no transfer-to-unregistered-entity issue exists, be accepted by the proper officer and cancelled by FORM GST REG-19 with the effective date sought by the applicant (not earlier than the application date); where applications are incomplete or the transferee is unregistered, the officer must issue a discrepancy notice allowing seven working days to reply before possible rejection after opportunity to be heard.

Compulsory registration for commission agents requires a taxable principal and taxable supplies; reverse charge agents must register.
The corrigendum states that compulsory registration of a commission agent under clause (vii) of section 24 arises only when the principal is a taxable person and the agent's supplies are taxable; an agriculturist whose produce is exempt is not a taxable person, so agents dealing solely for such agriculturists need not compulsorily register under clause (vii), but agents liable to pay tax under the reverse charge mechanism must obtain mandatory registration under section 24.

Tax at Source collection: Tea Board must collect TCS from tea sellers on goods and from auctioneers on brokerage services.
Tea Board of India, as an electronic commerce operator, must collect Tax at Source under section 52 of the CGST Act: (i) from sellers (tea producers) on the net value of supply of goods (tea); and (ii) from auctioneers on the net value of supply of services (brokerage). Buyers pay a consolidated amount into an escrow account from which the Tea Board pays sellers for goods and auctioneers for services; the Board issues this clarification under section 168(1) for uniform implementation and requests public notice and reports of difficulties.

Del-credere agent treatment determines whether interest on DCA-provided credit is included in the value of goods supplied.
The circular clarifies that invoice issuance determines whether a del-credere agent qualifies as an agent under Para 3 of Schedule I: if the supplier issues the invoice (even through the DCA) the DCA is not an agent; if the DCA issues the invoice in his own name the DCA is an agent. If the DCA is not an agent, short-term credit provided by the DCA is an independent supply and interest is not included in the supplier's value; if the DCA is an agent, the credit is subsumed into the goods supply and interest must be included in the value of supply.

MSME GST support campaign offers local nodal assistance and helpdesk access for registration, return and refund issues.
MSME taxpayers facing difficulties with GST registration, return filing, refunds and e way bills are to be assisted through a district-level support campaign that designates nodal officers and a staffed Special GST Help Desk. For Pune district, specific CBIC and superintendent contacts with published phone and email details are available and the helpdesk operates during set working hours to coordinate and resolve administrative issues.

Procedure for return of time expired drugs clarified, trade and public directed to follow and disseminate the circular guidance.
A departmental trade notice highlights a central GST policy circular clarifying the procedure for the return of time expired drugs or medicines, and directs that the circular's contents be brought to the attention of trade associations and the public to ensure compliance and uniform implementation of the guidance.

Casual taxable person compliance clarified; guidance issued on recovery of excess input tax credit by Input Service Distributor.
Clarification addresses GST treatment and obligations for a casual taxable person, including registration, tax liability timing, and return compliance, and explains administrative guidance on recovery of excess Input Tax Credit distributed by an Input Service Distributor, outlining allocation accuracy, identification of over-distributions, and procedures for recoupment or adjustment.

Refund procedure clarifications: notice transmits CBIC circular guiding GST refund claims and urges stakeholder dissemination.
Clarification on procedural and interpretive issues relating to refund under GST, transmitting Circular No. 70/44/2018-GST from the GST Policy wing of the CBIC as authoritative guidance and directing trade and public dissemination to ensure uniform compliance with the clarified refund procedures and obligations.