Office relocation of Superintendent Range; offices to function from new premises, updating address for trade and industry.
The office of the Superintendent Range Narsinghpur I and Narsinghpur II will function from new premises effective 19 July 2018 at Plot No. 3, Ground Floor, Ramnagar Colony, Belapurkar Ward, Narsinghpur; trade and industry members are notified of the change and linked to Public Notice No. 02/2017 18 for context.

Refund Disposal Fortnight mobilizes refund cells to expedite ITC/IGST refund claims processing and stakeholder assistance during mid July.
A Refund Disposal Fortnight from 16-31 July 2018 will operate across the Jabalpur Commissionerate with all divisional offices functioning as Exclusive Refund Cells (09:30-18:00) to prioritize disposal of ITC/IGST refund applications filed up to 15 June 2018. Taxpayers should approach their jurisdictional refund cell and the designated nodal officers, and report processing obstacles for departmental resolution; trade bodies are asked to circulate the notice and a Joint Commissioner and Hqrs Technical Branch email are provided for escalation.

E-way bill transit inspections must avoid harassment of traders and transporters, with disciplinary action for misuse of checks.
Inspection of goods in transit under the e-way bill system must follow the prescribed procedures for stopping vehicles and for detention, release, and seizure of transported goods and vehicles. Officers are directed to ensure that no transporter or trader is harassed in the name of the e-way bill during checks. If harassment is found on investigation, strict disciplinary action is to be taken against the concerned mobile squad officers and their controlling officers.

Input Tax Credit refunds: special liquidation drive with dedicated refund cells and nodal officers to resolve pending claims.
A concentrated refund liquidation drive for ITC refunds will run from 09 July 2018 to 14 July 2018 with offices open on the Saturday; exclusive camps/refund cells are set up in all divisions to process pending Input Tax Credit refund claims. Taxpayers should contact designated nodal officers listed for each division for assistance, while trade associations are requested to publicize the drive. A Joint Commissioner and the Hqrs Technical Branch email are provided for escalation of unresolved difficulties.

GST rate on EPC works: distribution infrastructure treated as commercial use, so 18% applies to OPTCL contracts.
Applicability of GST on EPC contractors' Composite Supply of Works Contract Service to OPTCL depends on whether the project is predominantly for non commercial use and whether the work is entrusted to OPTCL by a government authority; if both conditions under the concessional notification entry are met, GST is 12%, otherwise the residual entry attracts GST at 18%. The department clarifies that distribution of electricity is commercial and industrial use, so EPC works for OPTCL attract GST at 18% unless formally entrusted work and non commercial use criteria are satisfied.

E-way bill requirement: rail delivery prohibited without e-way bill and transit through another State mandates e-way generation.
Where moulds and dies owned by an OEM are provided free of cost to an unrelated component manufacturer, that provision is not a supply and the OEM need not reverse input tax credit; such moulds/dies are not to be included in the component manufacturer's taxable value. If contractually the moulds/dies are effectively the component manufacturer's assets but supplied FOC by the OEM, amortised cost must be added to the component value and the OEM must reverse credit. Mixed supplies with separately stated goods and services are taxed separately. Auction participants may declare warehouses as additional places of business and keep books at principal place with intimation; input tax credit remains available subject to conditions. Railways must not deliver without production of e-way bill; e-way bills are required when goods transit another State, while movement between DTA and SEZ within the same State is exempt if rule applies.

GST clarifications on moulds/dies, servicing tax treatment, auction accounting, and e-way bill requirements.
Where an OEM provides moulds and dies FOC to an unrelated component manufacturer, that transfer is not a supply and the OEM need not reverse the input tax credit; such FOC moulds/dies generally are not includible in the component manufacturer's taxable value, except where contractual terms require addition of amortised cost. Separately valued goods and services are taxed at their respective rates. For auctions, principals and auctioneers must maintain books for each place of business (which may be kept at the principal place after notifying the officer) and may claim input tax credit subject to conditions. Rail deliveries require production of the e-way bill, with specified exemptions for DTA-SEZ movements.

Interception procedure mandates e-way bill verification, documented inspections, detention, and confiscation steps for goods in transit.
Framework requires designation of proper officers to intercept and inspect conveyances; persons-in-charge must produce prescribed documents and e-way bills; where documents are missing or inspection is needed, officers record statements (FORM GST MOV-01), order physical verification (FORM GST MOV-02), upload reports on FORM GST EWB-03, conclude inspection within three days (or by extension), and then either release goods (FORM GST MOV-05), detain and issue notices with computed demands (FORM GST MOV-06 and FORM GST MOV-07 leading to FORM GST MOV-09), or initiate confiscation proceedings (FORM GST MOV-10 and FORM GST MOV-11) with hearing, electronic recording of demands, and auction if release is not effected.

GST compliance support for small traders through field visits, return-filing help, e-way bill guidance, and portal issue resolution.
GST compliance support for small traders is to be strengthened through field-level outreach, with officers directed to personally contact traders, resolve difficulties in return filing, e-way bill downloading, and GST portal use, and update contact particulars. A programme titled "Commercial Tax Department at Your Doorstep" is to run from 1 July 2018 to 31 August 2018 for units below one crore turnover, including daily visits, portal updates, escalation of unresolved issues, and fortnightly camps in each division.

Interception of conveyances: prescribed e-way bill verification, detention-release procedures and confiscation pathway under state GST rules.
Prescribes interception and inspection of conveyances carrying goods, requiring production and electronic verification of e-way bills and prescribed documents. Officers must record non production in Form GST MOV-01, order physical verification in Form GST MOV-02, upload Part A of Form GST EWB-03 within twenty four hours, conclude inspection within three working days or obtain Form GST MOV-03 extension, prepare Form GST MOV-04 and Part B of Form GST EWB-03, and issue release in Form GST MOV-05 or detention in Form GST MOV-06 with subsequent procedures for payment, bond and bank guarantee (Form GST MOV-08), orders in Form GST MOV-09, and confiscation in Form GST MOV-11 if liabilities remain unpaid.

Procedure for interception of conveyances clarified; detention limited to consignments with established GST violations and formal release standardised.
Procedure modifications clarify that "three working days" is replaced by "three days" and FORM GST MOV-05 must state release with date and time. Under rule 138C(2), no repeat physical verification of a conveyance is permitted across States/UTs absent specific information of tax evasion. Pending availability of electronic forms, hard copies of prescribed notices/orders may be produced as proof of action initiated. Detention or confiscation is limited to only those goods or conveyances for which a violation of the GST Act or rules is established; in multi-consignment conveyances, only consignments lacking valid documentation may be detained.

Interception of conveyances: only detain or confiscate goods/conveyances where GST violation is established; hard-copy notices suffice.
The Circular modifies prior instructions by replacing "three working days" with "three days" and revising FORM GST MOV-05 release wording. It reiterates rule 138C(2) that prohibits repeat physical verification of a conveyance across States unless new information of tax evasion arises. Where portal FORMS are unavailable, hard-copy notices/orders may serve as proof of initiation of action between tax authorities. Detention or confiscation must be confined to goods and conveyances for which a violation of the GST Acts or rules is established, allowing selective action against only non-compliant consignments on a conveyance.

Detention limits: only goods or conveyances with established GST violations may be detained or confiscated under modified procedure.
Circular amends interception procedure by replacing "three working days" with "three days" and updating FORM GST MOV-05 release wording to record release date and time. It confirms that after physical verification of a conveyance once in transit, no further physical verification should occur in another State/UT absent new information of tax evasion. Hard-copy notices/orders may serve as proof of action until portal forms are available. Detention or confiscation is limited to goods or conveyances for which a GST law or rule violation is established.

Interception procedure: detention limited to consignments with established GST violations; release and proof requirements clarified.
Amends interception procedure by replacing "three working days" with "three days" and revises the FORM GST MOV-05 release wording to record date and time. Only goods or conveyances with established violations may be detained or confiscated; detention is limited to specific consignments lacking valid documentation rather than the entire conveyance. Hard copies of notices/orders may be produced as proof of action by another tax authority when portal forms are unavailable.

Appellate Authority designation: Additional Commissioners (Appeals) to also serve as Joint Commissioners (Appeals) for assigned territories.
All Additional Commissioners (Appeals) authorised as Appellate Authority under the Rajasthan GST Act are ordered to also discharge the functions of Joint Commissioner (Appeals) for the territorial jurisdiction assigned to them, effectuating co-extensive appellate and joint-commissioner responsibilities within their assigned territories under the statutory and rule-based delegation cited in the order.

Appellate Authorities under GST authorised for specified territorial jurisdictions to hear appeals from adjudicating authorities.
Authorisation is granted under the Rajasthan Goods and Services Tax Act and applicable rules for specific officers to function as Appellate Authorities to hear appeals under the GST appellate framework, with individual officers listed against specified territorial jurisdictions as notified by the State Government.

Refund of unutilized input tax credit for SEZ units and job workers clarified under GST compliance instructions.
Clarification is issued on certain GST issues concerning refund of unutilized input tax credit for SEZ units and job workers. The communication forwards the GST Policy Wing circular on the subject and directs subordinate officers to ensure compliance and communicate the clarification to trade organisations.

Plantation services taxable: plantation and maintenance activities are subject to GST at the standard rate under service classification.
Plantation and plantation-maintenance services by OFDC are classed as Landscape care and maintenance (Service Code 998597) and include activities also captured by Support services to forestry and logging (998614). These service codes are neither exempt nor nil-rated under the CGST and OGST Acts; therefore services rendered by OFDC to entities for plantation and compensatory afforestation are chargeable to GST at the standard combined CGST/SGST rate. Only a small segment of agricultural operation services under Section 9986 remain exempt or nil-rated.

Recovery of arrears under HGST: pre-GST tax and inadmissible transitional credits to be recovered via electronic ledgers.
Amounts arising from pre-GST proceedings-including wrongly availed or carried-forward input tax credit, VAT, entry tax and other pre-GST levies not recovered under the old law-shall be recovered as State tax arrears under the HGST Act. Recoverable tax and inadmissible transitional credit must be paid via the electronic credit or cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). Interest, penalty and late fees are to be paid from the electronic cash ledger. Unregistered dealers' arrears to be recovered in cash under pre-GST procedures.

Goods in bonded warehouses: IGST is charged only on final clearance for home consumption; interim transfers not taxed.
IGST on imports deposited in a customs bonded warehouse is levied and collected at the time of final clearance for home consumption (ex bond bill of entry); transfers or sales while goods remain warehoused are not subject to IGST at that stage. Valuation for IGST at clearance is the higher of the transaction value at clearance or the value determined on filing the into bond bill of entry, and any value addition during warehousing is included in the taxable base.