ITC/IGST refund disposal: dedicated refund cells will process pending refund claims and shipping bills during a focused drive.
A targeted ITC/IGST Refund Fortnight will run with divisional offices acting as exclusive refund cells and extended hours to process refund applications received up to 15th June and shipping bills filed prior to 15th June, where GSTN has transmitted records to the Customs EDI system by the end of the fortnight; trade is invited to approach refund cells and report difficulties for departmental resolution.

Special Drive Refund Fortnight mobilises dedicated refund cells to expedite IGST refund processing and assist exporters.
Special Drive Refund Fortnight from 16.07.2018 to 31.07.2018 directs Commissionerates to establish dedicated refund cells and helpdesks to expedite pending export refund claims and assist exporters in correct filing. The IGST refund procedure on ICEGATE supports electronic processing if sufficient and correct details are provided; exporters, export promotion councils and trade associations are urged to assist in filing, rectification of errors and dissemination of the notice.

ITC Refunds Special Drive: dedicated refund cells and extended office hours to clear pending IGST and ITC claims.
Administrative directive instituting a Special Refund Week from 9 July to 14 July 2018, with GST offices open on Saturday, to clear pending IGST and ITC refund claims. Exclusive camps/refund cells are set up in every division of the CGST Commissionerate, Raipur; assessees are instructed to contact named nodal officers at division contacts. A Joint Commissioner is designated for escalation and an Hqrs. Refund Cell email is provided. Trade bodies are asked to publicize the notice and earlier related trade notices are referenced for procedural clarification.

ITC/IGST refund facilitation: administrative drive to expedite refund processing and enable taxpayer grievance reporting.
Administrative initiative designates divisional offices as Exclusive Refund Cells to expedite ITC/IGST refund claims, with extended operating hours and coordinated supervision by GST and Customs Commissionerates. Trade is urged to submit pending claims and report processing obstacles; trade bodies are asked to disseminate the notice to stakeholders to facilitate resolution during the drive.

IGST refund assistance: designated nodal officers and contact points set to resolve export refund issues during special facilitation week.
A time-bound facilitation mechanism for exporters facing IGST refund difficulties during 9-14 July 2018 directs exporters in Madhya Pradesh and Chhattisgarh to contact designated nodal officers at eight ICDs and the Air Cargo Complex, with listed venues, names, telephone numbers and e-mail addresses, and provides the Commissioner's contact email for further escalation.

Division of migrated taxpayers' base under GST: allocation to Centre or Sikkim based on turnover and annexure lists.
Division of migrated taxpayers' base is made by allocating GST-registered taxpayers into Centre or State jurisdiction lists based on a turnover threshold of Rs. 1.5 crore, with taxpayers above and below the threshold listed in four annexures (ANNEXURE-1A, 1B, 2A, 2B); trade associations are to notify members and taxpayers not appearing in annexures may email the designated Central or State contact addresses.

Refund applications below the threshold require adherence to issued procedural clarifications and compliance with filing instructions.
Refund applications claiming amounts below the statutory threshold must be processed per the clarifications and procedural guidance issued by the central tax administration; Trade & Industry, field formations, departmental officers and other stakeholders are directed to follow the instructions in the enclosed letters and ensure compliance with the prescribed filing and administrative steps for small-value refund claims.

Change of email and mobile number: taxpayers can update authorized signatory contact via jurisdictional tax officer after identity verification.
Taxpayers may have their authorized signatory's email and mobile number updated by the jurisdictional tax officer after the taxpayer provides valid identity and business proofs. The officer must verify the person is a Stakeholder or Authorized Signatory, upload supporting documents to the GST Portal, enter the new contact details, and reset the GSTIN password. The system will send username and a temporary password to the entered email, and the taxpayer must complete a first-time login and change credentials to use the account.

Proper officer designation under CGST Act assigns specific officer ranks responsibility for registration and composition levy functions.
Assignment of functions designates specific Central Tax offices as the proper officers for registration and composition levy under the Central Goods and Services Tax Act, 2017. The Board assigns Assistant and Deputy Commissioners and Assistant or Deputy Directors one set of specified subsections and rules, and Superintendents a distinct set of subsections, sections and rules, thereby clarifying which officer-holders must execute the enumerated registration and composition-related functions under the Act and rules.

Composition scheme compliance: composition taxpayers must display prescribed "composition taxable person" statements; noncompliance attracts enforcement.
Composition taxpayers must print "composition taxable person, not eligible to collect tax on supplies" on every bill of supply and display "composition taxable person" prominently on notices or signboards at their principal and additional places of business. Noncompliance with these Rule 5 conditions enables the proper officer to initiate enforcement action under GST law, and contraventions may attract penalties, fines, or prosecution.

Interception procedure: only goods or conveyances shown to violate GST provisions may be detained; repeat checks barred absent new information.
Timeline language is amended so "three working days" becomes "three days" and FORM GST MOV-05 release wording is prescribed. Under rule 138C(2), a conveyance physically verified in one State/UT shall not be re-verified elsewhere unless specific information of tax evasion arises. Hard copies of notices/orders may serve as proof of prior action where portal forms are unavailable. Detention or confiscation must be limited to goods and conveyances for which a violation of the GST Acts or rules is established; partial detention is permissible only for the noncompliant consignments.

Detention and confiscation rules clarified for goods in transit: inspection proof, release wording, and limited seizure scope.
Modifications clarify interception and inspection procedures: replace "three working days" with "three days", amend FORM GST MOV-05 release wording, allow hard-copy notices/orders as proof of action when portal forms are unavailable, and limit detention/confiscation to only those goods or conveyances where a violation of GST law or rules has been established, permitting partial seizure of consignments when only some lack requisite documents.

Clarification on GST procedures: central tax policy circular clarifies treatment and trade advised to note and comply.
Circular No. 48/22/2018 from the GST Policy wing of CBIC supplies explanatory guidance on specified procedural and interpretive GST points; Trade Notice No. 09/2018-19 from the Principal Commissioner, Central GST, Raipur, directs trade associations and the public to be informed of those clarifications so that practices align with the guidance and compliance is promoted.

Anti profiteering complaints process for GST: file APAF 1 with evidence; state screening, DG investigation, NAA remedies.
Suppliers must pass on GST rate reductions or ITC benefits by way of commensurate price reductions; local complaints in Telangana are to be filed on form APAF 1 with evidence. The State Level Screening Committee scrutinises and forwards meritorious local matters to the Standing Committee; DG, Safeguards investigates on referral and the NAA determines relief. Remedies include price reduction, refund with 18% interest, deposit to the Consumer Welfare Fund, penalties, and cancellation of registration, with specified investigation and decision timelines.

Access to registered premises under Section 71 authorises GST officers to inspect records and computers to protect revenue.
Authorisation under Section 71 permits designated GST officers to access a registered person's place of business to inspect books, documents, computers and related items for audit, scrutiny, verification and revenue protection. Visits must be intimated to the Jurisdictional/Controlling Deputy/Assistant Commissioner; Superintendents and Inspectors require prior permission from that Deputy/Assistant Commissioner; and records of intimations, permissions and visits must be maintained by the Jurisdictional/Controlling Deputy/Assistant Commissioner.

Refund Fortnight extension: exporters must clear IGST short payments and submit prescribed proof to obtain refunds.
Extension of the Refund Fortnight to 16.06.2018 allows exporters additional time to obtain pending GST/IGST refunds. Exporters whose refunds are held for IGST short payment must pay the shortfall and follow Circular No.12/2018 Customs; small exporters may submit self certified proof of payment to the port Customs office, others must provide a Chartered Accountant's certificate with proof. FORM GST RFD 01A and all documents must be submitted to the jurisdictional tax authority for processing; online filing alone is insufficient. Claimants should register on ICEGATE to check refund status.

Supply to SEZ treated as inter State supply, enabling zero rate treatment and refund subject to authorised receipt endorsement.
Services of short term accommodation, conferencing and banqueting supplied to a SEZ developer or unit are to be treated as inter State supply. Supplies to a SEZ qualify as zero rated supplies only when received by the SEZ for authorised operations with an endorsement by the specified officer, and suppliers may claim refund of unutilized input tax credit or integrated tax paid subject to procedure. Fabric processors performing job work services remain eligible for inverted duty refunds because their output is a service, not goods.

Road and Infrastructure Cess and Social Welfare Surcharge: new accounting heads established to record collection and refunds separately.
New Minor Heads 507-Road and Infrastructure Cess and 508-Social Welfare Surcharge have been inserted under Major Head 0037 (Customs), and 507-Road and Infrastructure Cess under Sub-Major Head 03 (Non Shareable Duties) of Major Head 0038 (Union Excise Duties). Under each Minor Head, Sub Heads 'Cess Collection' and 'Deduct Refunds' were added, and specific accounting codes were allotted to record collections and refund deductions for these levies.

GST clarification: central circular on specified issues to be circulated to trade and public for compliance awareness.
The Principal Commissioner, Central Goods & Services Tax, Raipur, notifies that a central GST policy circular containing clarifications on specified GST issues has been issued and directs trade associations and the public to be informed of the circular's contents to promote awareness and compliance.

IGST short payment compliance required for refund release; submit proof or CA certificate and lodge forms with jurisdictional office.
Extension of the special refund processing drive to 16.06.2018 requires exporters with refunds withheld for IGST short payment to remit the shortfall and follow the referenced circular; small exporters within the prescribed aggregate refund threshold may submit self certified proof of payment to the port Customs office while others must provide a Chartered Accountant's certificate and proof. Refund applicants with submissions on or before 30.04.2018 should approach their jurisdictional tax office, and FORM GST RFD 01A will not be processed without a physical copy and supporting documents submitted to that office; claimants should register on ICEGATE to check status.