Deadline extension for FORM GST TRAN-2 allows submission under rule 117(4)(b)(iii) until 30 June 2018.
The Commissioner, exercising powers under sub rule (4) of rule 117 read with section 168 of the West Bengal GST Act and on the Council's recommendations, extends the period for furnishing the statement in FORM GST TRAN-2 until the 30th day of June, 2018.

Taxpayer distribution under GST ensures allocation between central and state tax offices to create a single interface.
Distribution of the remaining taxpayer base in Assam is assigned between Central Tax Offices and State Tax Offices by reference to a turnover threshold of 1.5 Crores, with allocations set out for taxpayers above and below that threshold and consolidated with prior Order No. 01/2018 to produce final totals; the distribution is finalized for migrated taxpayers and trade associations are requested to notify their members.

E-way bill transition in Assam governs the end of GST inward permits and compliance for inter-State goods movement.
GST Inward Permit and GST Outward Permit under the Assam Goods and Services Tax system were allowed to continue on the existing electronic portal only until midnight of 31-03-2018, pending the staged introduction of the e-way bill mechanism. The new e-way bill regime was stated to apply in Assam from 01-04-2018 for inter-State movement of goods, while intra-State applicability would commence from a later notified date. From 01-04-2018, transportation of inter-State consignments entering into Assam, moving out of Assam, or passing through Assam without the new e-way bill was stated to be a punishable offence under the Assam Goods and Services Act, 2017 and the rules framed thereunder.

e-Way Bill rollout mandates generation for inter-State goods movement from 1 April 2018; intra-State implementation deferred.
The e-Way Bill requirement is to be implemented in Assam in two phases: effective 1 April 2018 for inter-State movement and at a later notified date for intra-State movement; until that notification no e-Way Bill is required for intra-State consignments irrespective of value. e-Way Bills must be generated before movement via the Common GST Electronic Portal, and this circular supersedes the earlier office circular No. 01/2018.

Job work compliance: principal remains responsible for goods, challan and ITC obligations and tax consequences on delays.
A registered principal may send inputs or capital goods to a job worker without payment of tax, remains responsible for accounts and must ensure return or supply from the job worker's premises within prescribed time limits or face deemed supply consequences; the principal issues challans, files FORM GST ITC 04 as intimation, and invoices and determines time, value and place of supply when supplying from the job worker's premises, while a registered job worker accounts for GST on job work services and may claim input tax credit on inputs used.

Refunds for export-related input tax credit: procedural clarifications enable post-facto LUT regularisation and reconciliation measures.
Clarifies export-related refund procedures: ITC refund is barred only where drawback applies to central tax; drawback limited to basic customs duty does not bar ITC refund. GSTR-1 Table 9 and GSTR-3B rectification procedures must be used to reconcile mismatches. LUT shortfalls and delayed exports may be regularised ex post facto where exports are established; for goods realization proof is not required. One deficiency memo per refund application; transitional credits are excluded from Net ITC; use the lower of GST invoice and shipping bill values for sanction. Required documents and permissible filing frequencies are specified.

GST taxpayer distribution between central and state administrations in Assam under cross-empowerment guidelines and single-interface allocation.
Distribution of GST taxpayers in Assam is allocated between the Central GST administration and the State Tax administration under the GST Council's cross-empowerment guidelines to ensure a single interface for taxpayers. The order records separate assignment of registered taxpayers for those whose turnover is above 1.5 crores and those below that threshold, and sets out the consolidated distribution of migrated taxpayers from the Centre and the States across both categories.

GSTR-3B filing due dates and electronic payment rules were prescribed for Uttar Pradesh registered taxpayers.
Specified the due dates for furnishing FORM GSTR-3B electronically through the common portal for April, May and June 2018, and required filing on or before the respective dates set out in the table. For taxpayers obtaining GSTIN under the specified notification, FORM GSTR-3B for July 2017 to November 2018 was to be furnished on or before 31 December 2018. Registered persons were also required, subject to section 49, to discharge tax and other amounts by debiting the electronic cash ledger or electronic credit ledger by the return due date.

GST Letter of Undertaking acceptance moved online; jurisdictional officers must accept RFD 11 and issue prescribed acceptance letters.
On line filing of RFD 11 for acceptance of the Letter of Undertaking (LUT) is now accessible only to the dealer's jurisdictional/proper officer on the GSTN portal, who is responsible for accepting LUTs per the prescribed guidelines and issuing an acceptance letter in the prescribed format. The GST Export Cell will cease to function from 27.03.2018 and thereafter all LUT applications will be received and processed by the jurisdictional proper officer/Ward Incharge.

Job work compliance requires principal accountability, challan-based movement, timely return or supply, and deemed supply on default.
GST job-work provisions allow a registered principal to send inputs or capital goods without tax for processing, while retaining responsibility for accounting, return, or further supply. Inputs must be returned or supplied within one year and capital goods within three years, failing which a deemed supply arises from the original dispatch date. Movement generally requires a principal-issued challan and quarterly FORM GST ITC-04 reporting. Supplies from job-worker premises remain supplies by the principal, who issues the invoice and determines tax treatment. Input tax credit remains available for goods directly received at the job worker's premises.

Nomination to Authority for Advance Ruling: officer assigned additional membership duty under departmental notification powers.
Nomination of Shri Manoj Kumar Choubey as member of the Madhya Pradesh Authority for Advance Ruling is made under departmental notification No. FA3-78/2017/1/V(31), appointing the Joint Commissioner of State Tax, Commercial Tax Division Indore No.-1, to the Authority constituted by notification No. FA3-78/2017/1/V(158). The appointment is administrative and the officer will discharge the member's functions in addition to his existing duties.

Refund of compensation cess: permitted only where zero-rated goods are subject to cess and cess was paid.
Refund of accumulated compensation cess is not available where zero-rated supplies (exports or SEZ supplies) do not attract cess; statutory "input tax credit" covers IGST, CGST and SGST but does not include accumulated cess balances. Refunds of IGST and of cess are permissible only when the goods in the zero-rated transaction are subject to and have attracted cess; cess credit may be utilized only against output cess and cannot be cross-utilized for other tax liabilities.

Refund disbursal procedures: SGST component released following departmental approval, nodal officer processing and treasury fund allocation and transfer.
SGST refund disbursal requires assessing authority approval and forwarding of FORM GST RFD-04 or RFD-06 with FORM GST RFD-05 payment advice to the District Deputy Commissioner (nodal officer) and Joint Commissioner, Central GST. Assessing authorities must record orders in SGST-REFUND REGISTER-2. The nodal officer assigns the Manager (DDO) to present originals to the treasury, maintain SGST-REFUND REGISTER-3, secure BIMS fund allocation, present bills, and ensure treasury transfers refunds to the bank account in the payment advice with subsequent intimation to the assessing authority.

UIN entity refund processing: centralized submission and sanctioning of inward-supply GST refunds with specified forms and verification.
Entities issued a Unique Identity Number (UIN) are entitled to claim refunds of GST on inward supplies but are not treated as registered persons unless they make taxable outward supplies and therefore must obtain GSTIN. UINs are applied for via FORM GST REG-13 (with interim coordination through the Protocol Division), and refund claims must be filed quarterly in FORM RFD-10 accompanied by FORM GSTR-11 for periods where refund is claimed. Central Tax authorities will process and sanction all UIN refunds, with state nodal officers facilitating submissions and field officers verifying required certificates and compliance.

GST registration correction procedure covers conversion between SEZ and regular status through Block Officer approval and headquarters reporting.
Procedure prescribed for correcting GST registration status where an SEZ unit has been registered as a regular unit, or a regular unit has been registered as an SEZ unit. The taxpayer must submit an application to the Block Officer, who is required to approve it before the matter is forwarded to headquarters. After approval, the Block Officer must transmit the taxpayer's particulars to headquarters in the specified format, including GSTIN, taxpayer name, migrated or new status, source e-mail of the request, current status, status required, date of request, and a screenshot of the approval mail.

Manual GST refund procedure continues for zero-rated supplies, inverted duty claims, deemed exports, and excess input tax credit.
Manual refund procedure under GST continues for zero-rated supply, inverted duty structure, deemed export, and excess input tax credit claims until the online refund module is available on the GSTN portal. The earlier directions governing filing and disposal of manual refund applications remain applicable. A corrigendum to the Government Order dated 23.02.2018 has been circulated, with instructions to provide copies to district treasury officers and ensure strict compliance by subordinate officers.

Zero rating for exports: exporters can seek refunds despite delayed LUT filing and invoice mismatches under prescribed corrections.
Clarification on export related refund processing: exporters availing basic customs drawback remain eligible for refund of unutilized input tax credit across taxes; Table 9 of FORM GSTR 1 may rectify invoice/shipping bill mismatches. Delayed LUT filings may be condoned where exports are established; exporters need not be required to pay integrated tax solely because statutory export periods lapsed if goods/services were actually exported. Only one deficiency memo may be issued per refund application and transitional credits under prior laws are excluded from Net ITC for refund calculations.

Maintenance of books of accounts: warehouses must be declared but records may be kept at principal place with written intimation.
Principals and auctioneers in tea, coffee, rubber etc. must declare warehouses as additional places of business and ordinarily maintain books at each such place; however, if difficulties arise they may keep records for additional places at their principal place of business after giving written intimation to the jurisdictional proper officer. They may claim input tax credit subject to other statutory conditions. The clarification applies where the auctioneer claims ITC on supplies received from the principal before auction and goods are supplied only by auction.

Export refunds procedures clarified: LUT delays may be condoned, documentation and valuation rules specified for processing refund claims.
Clarification on export-related refunds: drawback of basic customs duty does not bar refund of unutilised input tax credit; drawback in respect of central tax bars refund of central tax credit but not State/UT or integrated tax. Table 9 in FORM GSTR-1 may be used to rectify prior-period invoice/shipping bill details and must be considered when processing zero-rated refunds. Net ITC excludes transitional credit. Exports made prior to filing an LUT may be condoned ex post facto; only one deficiency memo is permissible per refund application and refunds under existing laws must follow pre-GST procedures.

Settlement Commission window allows assessees with pending show cause notices to seek expeditious dispute settlement under specified statutes.
Assessees served with show cause notices pending adjudication may opt to approach the Settlement Commission for early settlement under the Central Excise Act and the Customs Act, with the Central Excise settlement mechanism applying to service tax matters as provided by the Finance Act, subject to fulfillment of the statutory eligibility and procedural conditions.