GST migration: taxpayers with provisional IDs may apply for GSTIN through nominated nodal officers immediately.
Taxpayers who received only a Provisional Identification Number and did not complete registration by 31 December 2017 may apply for a GSTIN by furnishing details specified in Notification No.31/2018-Central Tax dated 06.08.2018, and may submit those particulars directly to the nominated nodal officer or to the jurisdictional Assistant/Deputy Commissioner for further action.

GST registration irregularities: special procedure enables taxpayers with only provisional identification to complete registration under notification.
Special procedure requires affected taxpayers who received only a Provisional Identification Number (PID) after incomplete FORM GST REG-26 to complete registration under Notification No. 31/2018-Central Tax. Jurisdictional Deputy/Assistant Commissioners are nominated as nodal officers to coordinate implementation and address difficulties, which must be reported to the Commissioner; trade bodies are requested to publicise the procedure to members.

Migration reinstatement procedure enables taxpayers with provisional IDs to complete migration and restore original GSTIN through specified nodal process.
Re-opening prescribes that taxpayers with provisional IDs who did not complete FORM GST REG-26 must submit a request to the jurisdictional CGST Nodal Officer with the Primary Authorized Signatory's email and mobile. The nodal officer verifies and forwards cases to the Zonal Nodal Officer, who recommends them to GSTN. GSTN sends preliminary approval, the taxpayer files Form GST-REG-01 using the same e-mail, receives a second e-mail with ARN, new GSTIN and access token, requests GSTN to replace the new GSTIN with the old GSTIN, and after GSTN's backend replacement receives a third e-mail to activate the old GSTIN; registration effect date is set as 01.07.2017.

GST special migration procedure: Kolkata zone nodal officer appointed and contact details provided to assist affected taxpayers.
Notification No. 31/2018-CT (06.08.2018) establishes a special procedure to complete GST migration for taxpayers with provisional IDs who did not finish migration; this trade notice appoints the jurisdictional nodal officer for the Kolkata GST & C.Ex. Zone and furnishes the officer's designation, office address, telephone and email in Annexure A to assist taxpayers and handle IT grievance redressal.

Lapsing of input tax credit on fabrics alters refund entitlement while protecting service and capital goods credits.
The amendment withdraws the refund bar on accumulated input tax credit for specified fabrics prospectively while directing that accumulated input credit on such fabrics, relating to inward supplies received up to the cutoff date and remaining unutilised after payment of tax for the cutoff month, shall lapse. The lapsing applies only to input credit on goods, excludes input services and capital goods, and uses the statutory refund calculation formula (applied mutatis mutandis) - which excludes zero rated supplies - to determine the amount to be treated as lapsed; taxpayers must self assess and report that amount in their return for the month after the cutoff.

Migration of taxpayers with provisional IDs to full GSTINs via prescribed portal steps and nodal officer submissions.
Taxpayers who held only a Provisional Identification Number (PID) as of 31 December 2017 may apply for GSTIN by submitting required details to the jurisdictional nodal officer by 31 August 2018, completing FORM GST REG-01 on the GST portal upon GSTN email, and providing the new GSTIN, access token, and ARN to GSTN by 30 September 2018 to enable mapping of the new GSTIN to the old PID and generation of the registration certificate; such registrations are deemed effective from 1 July 2017.

GSTIN migration requirement: provisional registrants must approach nodal officers to complete registration; local Seva Kendras available.
Persons who received only a provisional GSTIN under Form GST REG-26 were instructed to complete migration by approaching the jurisdictional nodal officer within the prescribed time frame. A GST Migration Seva Kendra is functioning at the Medchal Commissionerate headquarters, and additional Seva Kendras are established at field offices; the Notice lists the nodal officers, their designations and contact numbers to facilitate completion of registration.

Standing Committee under GST rule 97 constituted to advise on consumer-related GST matters; chaired by Consumer Affairs Secretary.
The order constitutes a Standing Committee under sub-rule (4) of rule 97 of the Central Goods and Services Tax Rules, 2017, invoking Section 168 of the Act, and prescribes its composition by office and rank: chaired by the Secretary, Department of Consumer Affairs; vice chaired by the Department of Expenditure Secretary or Financial Adviser in the Department of Consumer Affairs; includes senior revenue and GST board officers; and members representing rural development, food safety regulation, information and broadcasting, higher education, standards authorities, with the official in charge of the Consumer Welfare Fund as Member Secretary.

Special registration procedure requires taxpayers with provisional identification to submit missing registration details to the nodal officer.
Taxpayers who received a Provisional Identification Number but did not complete Form GST REG-26 must furnish the particulars specified in paragraph 2(1) of the notification to the jurisdictional nodal officer by the prescribed deadline; a Nodal Officer for Central GST, Pune-I Commissionerate has been appointed to receive registration and migration grievances and contact details are provided for lodging submissions.

GST exemption for vocational training: designated trades exempt while other trades and private ITI exams liable.
Private ITIs providing education approved as vocational educational courses in designated trades qualify as educational institutions under notification No. 12/2017 CT(Rate) and their services in respect of designated trades are exempt from GST; services and examination/admission fees relating to other than designated trades at private ITIs are taxable. Government ITI services to individual trainees, including training and examinations, are exempt as government services to individuals.

IT grievance redressal mechanism established; local nodal officer appointed to handle GST portal technical complaints and escalate issues.
Establishment of an IT Grievance Redressal Mechanism for taxpayer complaints about GST portal technical glitches with a designated Local Nodal Officer to receive grievances, coordinate resolution, and communicate with the Zonal Principal Nodal Officer; contact details and office addresses are provided and trade associations are asked to publicize the information.

Fertilizer classification clarifies concessional GST applies to inputs used to make complex fertilizers for agricultural use.
Fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacture of complex fertilizers intended for agricultural soil or crop use, attract the concessional GST rate; fertilizer items within tariff headings that are clearly not to be used as fertilizers do not qualify and attract the higher rate. The exclusion for goods "clearly not to be used as fertilizers" does not encompass inputs used to make complex fertilizers that will be applied as soil or crop fertilizers.

GST on net retained feedstock: supplier pays tax only on quantity retained; returned gas taxed on resale.
Where a refinery supplies petroleum gases through continuous dedicated arrangements and the recipient retains part for manufacture while returning the remainder, GST is payable by the refinery only on the net quantity retained; returned quantities become taxable when supplied by the refinery to another person. This net-billing rule applies mutatis mutandis to similar feedstock retention-and-return supplies.

GST classification guidance clarifies applicable rates for common goods and services including milk, sugar, water, wipes, engines.
Clarification resolves GST classification and applicable rates by reference to tariff headings and HSN explanatory notes: fortified toned milk (HS 0401) is NIL; beet and cane sugar (HS 1701) attract 5%; both plain and modified Tamarind Kernel Powder (chapter 13) attract 5%; non-sealed public drinking water is NIL (HS 2201); normal human plasma attracts 5% while other plasma products attract 12% (HS 3002); wipes are classified by the component giving essential character and attract 18% under HS 3307 or 3401 as appropriate; metallised yarn (Kasab) falls under HS 5605 with differing rates; marine engines as parts of fishing vessels attract 5%; cotton-filled quilts are treated as cotton quilts; bus body building may be supply of motor vehicle at 28% or job work service at 18%; disc brake pads classify under HS 8708 at 28%.

GST Council meeting: MSME committee referrals, digital payment cashback pilot, return timelines and Fitment/Law committee mandates.
The GST Council on 4 August 2018 amended the 28th meeting minutes, retained the original second proviso to Section 16(2), limited one annual switch between monthly and quarterly returns in the new return system, authorised a Group of Ministers on MSME with the Fitment, Law and IT Committees to examine MSME issues and report within two months, approved a pilot cashback incentive for B2C digital payments via specified instruments with automated refunding and state/centre pooling, and extended the existing GSTR 1 and GSTR 3B filing regime until March 2019 while deferring GSTR 2 and GSTR 3.

Interception of conveyances: clarifies detention, release and confiscation limited to consignments with GST violations and permits hard-copy notices as proof.
Amendments clarify that the circular's "three working days" is replaced by "three days" and FORM GST MOV-05 must state the date and time of release. Physical verification carried out once during transit precludes further checks elsewhere unless new information of tax evasion emerges. Hard-copy notices/orders in the specified forms may be relied on as proof of initiation when portal forms are unavailable. Detention or confiscation is permissible only for goods or conveyances in respect of which a GST Act or rules violation is established; enforcement may be confined to specific consignments lacking valid documentation.

Exemption for ambulance services: GST relief applies to private providers supplying ambulance transport to government under public health schemes.
Ambulance transportation of patients by State governments and private providers is GST-exempt as health care/ambulance services; when private providers supply ambulance services to State Governments under the NHM, the supply is exempt as a service to Government by way of public health if it is a pure service, or as a composite supply when goods constitute not more than twenty-five percent of the supply value.

Withdrawal of circulars clarifying GST rates on catering services after incorporation into amended tax notification.
The Circular clarifying GST rates for catering services in educational institute messes/canteens and the Order clarifying GST for food/drinks supplied by Indian Railways have been incorporated into Sl. No. 7(i) and 7(ia) of Notification No. 13/2018 Central Tax (Rate) amending Notification No. 11/2017, and are therefore withdrawn with effect from 27.07.2018; implementation difficulties may be reported to the Board.

Goods and Services Tax reforms approved: law amendments, new return formats, appellate tribunal, IGST rule change, and rate adjustments.
The Council ratified recent central and pari materia State notifications, expanded ITGRC remit and extended migration and TRAN filing deadlines; approved legislative amendments to CGST/IGST/UTGST/Compensation Acts with specified drafting changes (including retrospective amendment to Section 7 and an enabling provision for Special Category States' registration thresholds); constituted GSTAT with a national and three regional benches; approved the new return design (monthly return; SAHAJ and SUGAM quarterly returns with monthly payment, eligibility up to Rs. 5 crore) targeted for January 2019; adopted multiple rate changes and exemptions as per Fitment recommendations, and directed IGST cross utilisation change plus establishment of a CBIC led committee to address IGST apportionment and balances.

Special refund fortnight encourages exporters to file correct IGST refund claims to enable seamless electronic processing and resolution.
A Special Refund Fortnight in mid-to-late July 2018 is instituted to liquidate pending refund claims by providing dedicated refund cells and helpdesks, urging export organisations to assist exporters in correcting errors and filing accurate IGST refund claims; ICEGATE now shows reasons for pending IGST refunds and the procedure supports seamless electronic processing if sufficient and correct details are filed.