IGST refund compliance extended drive allows exporters to regularise short payments and submit documents for refund processing.
Special refund period extended to allow exporters to regularise pending IGST refunds. Claimants with refunds held for IGST short payment must pay an amount equal to the short payment and follow circular instructions; small exporters may submit self certified proof of payment at the port of export while others must provide a Chartered Accountant's certificate and proof of payment. FORM GST RFD-01A will not be processed unless a copy with all supporting documents is submitted to the jurisdictional tax office, and claimants are encouraged to register on ICEGATE to check refund status.

Supply characterization: free provision of moulds/dies not a supply, affecting GST valuation and input tax credit treatment.
Provision of moulds and dies by an OEM to an unrelated component manufacturer on free of cost basis is not a supply and does not require reversal of input tax credit; moulds/dies need not be added to the component's transaction value unless the contract treats the moulds/dies as belonging to the component manufacturer, in which case amortised cost is includible and credit reversal by the OEM is required. Railways shall not deliver goods without production of the e way bill, and an e way bill is required where movement transits through another State; DTA-SEZ movements in the same State are exempt under rule 133(14)(d).

Refund eligibility for GST claims: specified returns suffice and special rules govern zero rated supplies and cess credit refunds.
An ISD, composition taxpayer or non resident taxable person may claim refund of electronic ledger balances without filing FORM GSTR 1 or FORM GSTR 3B; their respective statutory returns (FORM GSTR 6, FORM GSTR 4, FORM GSTR 5) suffice. Exporters who misclassified zero rated supplies in FORM GSTR 3B for specified tax periods may file refunds if claimed integrated tax/cess does not exceed the aggregate of columns 3.1(a)-3.1(c) of the filed FORM GSTR 3B. Refund of unutilized compensation cess credit is allowed for zero rated supplies under bond or LUT but not where zero rating is by payment of integrated tax. Bond/LUT is not required for export of exempted or non GST goods for refund claims. Rule 96(10) restriction applies only to exporters directly receiving supplies from suppliers availing specified notifications.

GST refund clarifications: circular directs trade to consult official guidance and disseminate it to members for compliance.
Clarification on GST refund procedures directs stakeholders to Circular 45/19/2018-GST available on the central tax website as authoritative guidance, and requires trade associations, chambers, and GST assesses to inform members and take necessary action; a mail copy will be circulated to concerned bodies.

E-way bill requirement: transit through another State mandates e-way bill even if origin and destination lie within same State.
Provision of moulds and dies by an OEM to an unrelated component manufacturer on a free of cost basis is not a taxable supply and does not require reversal of input tax credit; such free provision is excluded from the component manufacturer's valuation unless the contract contemplates use of moulds owned by the component manufacturer, in which case amortised cost is includable and the OEM must reverse credit. Separately valued goods and services in vehicle servicing are taxed at applicable rates for each component. Auction participants may declare warehouses as additional places of business and maintain or centralise books with notification; input tax credit remains claimable subject to conditions. Railways must not deliver goods without an e way bill; transit through another State triggers e way bill generation, while certain DTA-SEZ same State movements are exempt.

Refund claims below threshold: trade notice directs adherence to CBIC clarifications and requires trade associations to circulate guidance to stakeholders.
Refund applications claiming amounts below the small claims threshold are governed by administrative clarifications from the Commissioner as a continuation of central policy guidance; the notice instructs officials and stakeholders to follow those procedural clarifications and directs Trade Associations, Chambers of Commerce and Regional Advisory Committee members to circulate the guidance to constituents.

Division of taxpayer base under GST: second-phase allocations communicated, order and assigned list enclosed for dissemination.
Division of taxpayer base between the Central Government and the State Government of Puducherry has proceeded to a second phase under the State Level Committee, which has issued Order No. 01/2018 assigning taxpayers to Centre or State in accordance with GSR Council Secretariat guidelines; the Order and assigned-list are enclosed and commissioners and trade associations are directed to notify officers, assessees, and members.

IGST refund: special fortnight and officer assistance introduced to resolve shipping bill errors and expedite export refunds.
A Special Refund Fortnight and officer interface have been established to rectify shipping bill declaration errors, invoice mismatches, and incorrect or missing GSTIN entries to expedite IGST refund processing; a dedicated IGST Refund Cell at Chennai's New Custom House provides officer assistance and contact details, and exporters are advised to use this facility while commissioners and trade associations must disseminate the notice to relevant officers and assessees.

GST classification of certificates: RECs, PSLCs treated as goods; duty-credit scrips exempt under GST law.
Renewable Energy Certificates, Priority Sector Lending Certificates and similar documents are classified as goods under the tariff heading for documents of title and attract the GST rate applicable to that heading; duty credit scrips expressly covered by the exemption notification remain exempt. The residual GST entry applies only when no specific schedule entry governs classification.

GST refund clarification directs taxpayers to follow CBIC circular guidance and inform trade associations for compliance.
Notice directs taxpayers and trade bodies to follow the guidance in CBIC Circular No.45/19/2018 GST regarding GST refund procedures available on the CBIC website, and instructs Trade Associations, Chambers of Commerce and GST assesses to communicate the Circular's requirements to their members while noting a Hindi version will be issued.

Interception of conveyances: procedures for inspection, detention, release and confiscation of goods in movement explained.
Procedure for the interception of conveyances carrying goods in movement and the attendant powers concerning detention, release and confiscation are notified to trade via a departmental notice which refers recipients to a central Circular for detailed procedures; trade associations and GST assessees are directed to disseminate and implement the prescribed inspection and enforcement framework.

Refund clarification under GST: trade advised to follow policy circular guidance on refund procedures and compliance.
Clarification on refund related issues under GST: the notice references a policy circular providing procedural guidance and clarifications on refund claims as a continuation of earlier trade notices, and directs that the circular's contents be communicated to trade association members and the public to ensure awareness and compliance with GST refund procedures.

Refund threshold per tax head excludes cumulative aggregation and excludes electronic cash ledger balance refunds.
The limit of Rs. 1000/- in section 54(14) shall be calculated for each tax head and not cumulatively. The limit should not apply to claims of refund of balance in the electronic cash ledger.

Refund eligibility and procedures clarified for zero rated supplies, cess credit use, and return filing requirements under GST.
Refund procedures: ISDs, composition taxpayers and non resident taxable persons may claim electronic ledger refunds without filing FORM GSTR 1 or FORM GSTR 3B, relying instead on their class specific GSTR returns. Exporters who misreported zero rated supplies in GSTR 3B but correctly recorded them in GSTR 1 may claim integrated tax/cess refunds up to the aggregate declared in the relevant GSTR 3B columns for the period. Compensation cess credit on inputs used for zero rated supplies may be refunded when supplies are under bond or LUT, but cannot be used to pay integrated tax where law restricts cess utilization to cess liabilities on outward supplies. Restrictions preventing exporters from paying integrated tax where suppliers availed specified notification benefits apply only to direct procurements from such suppliers. Exporters of exempted or non GST goods need not furnish bond or LUT to claim refunds of unutilized input tax credits, subject to other statutory compliance.

Refund processing drive: coordinated jurisdictional and PAO action to expedite manual filing and sanctioning of claims.
A Special Drive mandates coordinated action by jurisdictional Deputy/Assistant Commissioners, state counterparts and PAO offices to clear refund pendency; designated nodal officers will address assessees' issues in real time. Taxpayers must continue manual filing despite GSTN routing; certified invoice copies are acceptable for sanctioning. Field formations must pursue online applications even without hardcopies. Technical defects in RFD 1B submissions are under rectification and refunds below a minimal threshold are to be rejected except when payment was from the electronic cash ledger.

GST refund clearance: special fortnight drive to process pending claims; submit hardcopy and comply with deficiency memos promptly.
A targeted GST refund clearance drive will run from 31 May to 14 June 2018 to process refund applications filed up to 30 April 2018; all Divisions and Seva Kendras will prioritise pending claims. Taxpayers must file refund applications online and submit the manual/hardcopy with supporting documents to the jurisdictional Division; those who have not done so should immediately approach the Division. Recipients of Deficiency Memos must promptly comply to facilitate disposal and payment, and trade associations are asked to notify their members.

IGST refund errors: exporters must correct shipping bill-EGM mismatches using specified documents and gateway port coordination.
The notice addresses rectification of EGM error code SB006 (sub-codes C, N, L, M) affecting IGST refund claims, specifying causes-container number mismatch, container count mismatch, LEO date vs sailing date, and gateway port code mismatch-and authorising gateway port Customs officers to amend EGM/CTR entries and LEO or gateway port details after verification. For sub-errors C and N exporters must submit shipping bill, packing list, invoice and bill of lading to gateway port customs or to designated email contacts to enable correction and processing.

GST refund processing expedited through special fortnight allowing claimants to submit physical applications to prompt disposal.
A Special Refund Fortnight is established to expedite GST refund claims submitted on or before 30.04.2018, requiring claimants to present a physical copy of GST RFD-01A with supporting documents to the jurisdictional tax office for processing; the initiative covers claims in form GST RFD-01 within the specified cutoff and includes a designated facilitation team to assist divisions in early disposal.

GST refund facilitation drive enabling accelerated processing of all refund claims during a special clearance period.
A targeted administrative initiative establishes a Special Refund Fortnight to accelerate disposal of pending GST refund claims through coordinated action by Customs, Central and State GST officers, covering IGST refunds on exports, refunds of unutilized input tax credit and other CST-related refunds submitted in the prescribed refund form, and urging trade stakeholders to avail the expedited processing opportunity.

GST refund processing: special drive to expedite sanction of pending refund claims and automated GSTN-to-Customs transmission.
A Special Refund Fortnight has been launched to expedite sanction of GST refund applications filed by the cutoff, covering IGST on exports, unutilised ITC and other refunds in FORM GST RFD-01A. Records will be transmitted from GSTN to the Customs EDI system to permit automated sanction where exporters misdeclared exports as domestic, subject to absence of other errors. Clarifications address refunds for Input Service Distributors, composition dealers, exports of services and SEZ supplies, the requirement of LUT for certain exports and the scope of refund restrictions under the CGST Rules. Physical submission of the application and supporting documents to the jurisdictional tax office is mandatory.