Transition of customs functions centralises export procedures and container sealing under Customs Pune; corrigendum updates Kolhapur range address.
Transition of Customs functions transfers responsibility for export procedures and sealing of containerized export cargo from Central Excise/GST officers to Customs formations under the Commissioner of Customs, Pune, centralising export clearance and sealing within Customs ranges. A corrigendum to the Trade Notice amends the address of the Customs Facilitation Range Kolhapur in Annexure A, notifying stakeholders in the Pune zones of the replacement address.

Town of Export Excellence designation: Bhadohi added for carpets under Appendix of the Foreign Trade Policy.
An amendment to Appendix 1B of the Hand Book of Procedures 2015-20 designates Bhadohi, Uttar Pradesh, as a Town of Export Excellence for carpets and other floor coverings under powers conferred by paragraph 1.03 of the Foreign Trade Policy, formally notifying its inclusion in the list of towns recognised for focused export promotion within the Handbook framework.

Anti-dumping duty on saccharin: import clearances to be provisional and importers informed of pending litigation.
Customs formations are directed to keep assessments provisional, account for goods given clearance, and inform importers that litigation is pending and that clearance is subject to the result of Special Civil Application No. 1399 of 2018; finalization of assessments is to await disposal of the petition or further instructions.

Paperless processing under SWIFT enables digital upload and linking of export Shipping Bill supporting documents for online assessment.
Implementation of Paperless Processing under SWIFT allows authorized persons to upload digitally signed supporting documents for export Shipping Bills on ICEGATE's eSANCHIT, obtain an Image Reference Number for post-generation uploads, and link documents to Shipping Bills via amendment. Customs officers access uploaded documents online during assessment; the Shipping Bill Regulations require authorized persons to retain original supporting documents for five years and produce them when required.

Pending litigation on anti dumping duty: saccharin imports may be cleared with accountal and importer notified.
Imports of saccharin originating in and exported from China PR may be cleared but must be accounted for and importers must be informed that litigation on anti dumping measures is pending; clearance in the absence of protective measures will be viewed prospectively in light of the petition.

Disclosure of reasons for delay in submission of financial results requires listed entities to promptly inform stock exchanges of causes.
If a listed entity fails to submit financial results by the due date, it must disclose detailed reasons for the delay to the stock exchanges within one working day of the due date; if the decision to delay was taken before the due date, the entity must disclose detailed reasons within one working day of that decision. Stock exchanges must notify listed entities and disseminate the requirement, which is effective immediately.

Central Public Information Officer designation updated under RTI; appellate authority and CPIO names amended for customs administration.
Amendment to designation of Central Public Information Officer (CPIO) and Appellate Authority under the Right to Information Act: the first Appellate Authority is to be read as "SHRI BHARAT PRAKASH" in place of the earlier name, and the CPIO for Custom House Okha is to be read as "SHRI H. K. MESHRAM", Assistant Commissioner, consequent to transfer and superannuation.

Re-imports through Post: notifications exempt customs duty on goods previously exported via postal consignments.
Two notifications dated 30 June 2017 exempt customs duty on re imports of goods exported from India and allocate applicability by export date as a cutoff reflecting the GST transition, superseding the earlier pre GST notification to continue existing concessions; the reference to section 51 serves only to mark the cutoff and does not exclude exports effected under postal provisions, so re imports of goods earlier exported through Post qualify for the same exemptions.

Principal-agent relationship under GST: invoice issuance determines whether agent's transfer is a representative supply and triggers registration.
Schedule I treats transfers of goods between principal and agent as supply without consideration when the agent supplies or receives goods on behalf of the principal; the decisive criterion is whether the agent issues the invoice in his own name and thereby exercises authority to transfer or receive title. If invoices are issued in the principal's name and the agent only facilitates procurement or auctioneering, the entry does not apply. Possession, invoicing practice and authority to pass title determine Schedule I applicability and ensuing registration liability.

Agent status determines tax treatment of credit: interest included in taxable value when agent issues the invoice.
Agent status depends on invoicing: if the supplier issues the invoice, the del credre agent is not an agent and the short term loan provided by the DCA is an independent supply; interest charged by the DCA is not included in the supplier's goods value. If the DCA issues the invoice and acts as agent, the credit extended is subsumed into the supply of goods by the DCA and interest charged must be included in the transaction value of those goods under GST valuation rules.

Tax collection at source requires Tea Board to collect TCS from sellers and auctioneers under GST.
The Tea Board, as operator of an electronic auction platform using an escrow mechanism, must collect Tax Collected at Source (TCS) separately: from sellers (tea producers) on the net value of supply of goods (tea) and from auctioneers on the net value of supply of services (brokerage).

Collection of tax at source: Trade notice directs dissemination of CBIC Circular on Tea Board TCS requirements to industry.
The Trade Notice draws attention to a GST Policy Circular concerning collection of tax at source by the Tea Board, identifies the issuing revenue wing and directs trade, industry associations and the public to bring the Circular's contents to the notice of their members as an administrative advisory on TCS compliance.

Principal-agent relationship under Schedule I clarified for del-credere agents; regulatory guidance issued for GST treatment.
The guidance clarifies principal-agent relationship treatment for del-credere agents, explaining when agent actions are attributable to the principal for GST purposes versus when the agent's conduct amounts to independent supplies; it highlights the del-credere guarantee function and the resulting tax classification, and directs dissemination of the CBIC circular to trade for consistent compliance.

Transhipment of export cargo via LCSs to Kolkata requires Bill of Transhipment, ECTS sealing, and a transhipment bond.
The pilot permits transhipment of containerised or closed body export cargo from designated Bangladesh entry LCSs to Kolkata Port/Air Cargo Complex (and by rail to Nhava Sheva), requiring a Bill of Transhipment filed by the shipping line/airline or authorised representative, sealing with an ECTS seal (seal number declared), and a Transhipment Bond equal to twice the goods' value; customs supervision governs transfer or onward carriage, ECTS trip reports enable bond cancellation or credit, and unauthorized unsealing must be reported to customs supervisors.

IGST export refunds: rectification facility extended to shipping bills filed up to 15.11.2018 via officer interface.
The rectification procedure for IGST export refunds is extended to Shipping Bills filed up to 15.11.2018. CBIC has enabled an Officer Interface in ICES to process and sanction eligible differential IGST refunds arising from incorrect IGST declaration, omitted or non transmitted Compensation Cess, or typographical errors. Eligible exporters must submit a duly filed and signed Revised Refund Request (RRR) to the designated Deputy/Assistant Commissioner; only scrolled Shipping Bills qualify and the facility is usable once per Shipping Bill, after which a fresh scroll for the differential amount will be generated upon officer approval.

Pecuniary limits for GST officers set jurisdictional thresholds, allocating show cause and assessment powers under sections 73 and 74.
The Commissioner exercises statutory authority to fix pecuniary limits allocating jurisdiction to designated proper officers for issuance of show-cause notices and for assessment, including determination of tax under the Act's specified provisions; a two-entry table assigns lower-cadre jurisdiction up to a turnover threshold and higher-cadre jurisdiction beyond that threshold, superseding an earlier office order.

EPCG authorisation validity extended; existing authorisations to be endorsed by RA without fee to reflect longer term.
The validity period of EPCG Authorisation is fixed at 24 months from the date of issue under the Handbook of Procedures amendment. Authorisations issued prior to the Public Notice whose validity had not yet expired are eligible for extension to the new term upon submission to the concerned Regional Authority, which must endorse the authorisation without charging any fee.

Electronic seal non-compliance: RFID e-seals from specified vendors barred and containers subject to risk selection and redirection.
Requests to permit use of specified RFID e-seals are refused because they fail security requirements; export containers sealed with those e-seals will be treated as RMS picked and redirected to a Container Freight Station for completion of customs formalities.

Return of time expired goods: options to treat returns as fresh supplies or by credit note, affecting input tax credit entitlement.
Return of time-expired pharmaceutical goods may be treated either as a fresh supply-where a registered non-composition taxpayer issues an invoice and the recipient may claim Input Tax Credit subject to Section 16, or as a return effected by issuance of a credit note under section 34, with tax adjustment available only if the credit note is issued within the statutory time limit and the recipient has not availed or has reversed ITC. Destruction of returned goods requires reversal of ITC under clause (h) of sub section (5) of section 17, applied to the ITC claimed on the return transaction or attributable to manufacture as appropriate.

Advance tax for casual taxable persons must reflect eligible input tax credit, affecting registration deposit requirements.
Advance tax for registration as a casual taxable person must be calculated on the estimated net tax liability after accounting for eligible Input Tax Credit. Persons operating long exhibitions beyond the permissible CTP period must register as normal taxable persons using allotment/consent letters as proof and need not pay casual-person advance tax at that registration. Where an Input Service Distributor distributes excess credit contrary to provisions, the excess plus interest and penalty is recoverable from recipient units; recipients may voluntarily deposit via FORM GST DRC-03, otherwise recovery proceedings may be initiated and FORM GST DRC-07 used, and the ISD attracts general penalty provisions.