Return of time expired medicines: two GST options-treat as fresh supply with ITC or use credit note with time limit consequences.
Registered persons (other than composition taxpayers) may return time expired goods as a return supply by issuing an invoice and allowing the recipient to claim ITC subject to Section 16; composition taxpayers must issue a bill of supply with no ITC available to the recipient; unregistered persons may use a commercial document without charging tax. Alternatively, suppliers may issue credit notes under Section 34: if within the statutory time limit tax liability can be adjusted provided recipient has not availed or has reversed ITC; if beyond the time limit, adjustment and portal reporting are not permitted. Destruction of returned goods triggers ITC reversal rules specific to the method used.

Advance tax for casual taxable person must be calculated after eligible input tax credit; long exhibitions require normal registration.
Advance tax for registration of a Casual Taxable Person must be calculated after accounting for due eligible input tax credit; long-running exhibitions cannot be treated as casual taxable persons and require normal registration with allotment letter as proof, without advance tax, and surrenderable after the event. If an Input Service Distributor distributes excess credit in contravention of distribution rules, the excess is recoverable from recipient units with interest and penalty, payable voluntarily via FORM GST DRC-03 or recovered through assessment proceedings using FORM GST DRC-07, and the ISD is liable to general penalty.

Refund eligibility: rectified refund applications accepted under original ARN when a deficiency memo is issued, without re credit.
Where a deficiency memo is issued against a refund claim, taxpayers must submit rectified refund applications under the original ARN because the portal does not permit filing a fresh application for the same period; re crediting the electronic credit ledger via FORM GST RFD 01B is not required at present, and authorities will accept the amended application under the earlier ARN, with a separate clarification to follow for cases where re crediting was already performed.

Cancellation of registration: procedural filing in REG-16 triggers acceptance unless incomplete, with final return and tax reversal obligations following.
Cancellation of registration under section 29 and rule 20 is initiated via FORM GST REG-16 with mandatory portal particulars; the proper officer must accept and issue cancellation in FORM GST REG-19 within thirty days except where the application is incomplete or a transferee entity is unregistered, in which case the officer gives seven working days to rectify before approving or rejecting. A final return in FORM GSTR-10 must be filed within three months of cancellation and liabilities under section 29(5) discharged by debiting electronic credit or cash ledger (or paid in cash), with ledger debits not being a prerequisite to filing REG-16.

Principal-agent relationship under GST is extended for del credere agents through administrative circulation of guidance.
Principal and agent relationship under Schedule I of the CGST Act is extended in respect of a Del Credere Agent. The communication forwards the Central Board of Indirect Taxes and Customs circular on this subject and directs that it be brought to the notice of subordinate officers for necessary compliance and communicated to trade organisations. The note serves as an administrative intimation within the GST framework and does not itself create a separate substantive rule beyond circulation of the issued guidance.

Tax collection at source by the Tea Board of India is circulated for compliance and trade communication.
Tax collection at source by the Tea Board of India was circulated for the notice of subordinate officers with directions to ensure necessary compliance and to communicate the guidance to trade organizations. The communication forwarded the central GST circular on the subject and was issued with approval of the Commissioner, Commercial Tax, Uttar Pradesh.

GST corrigendum circulation directs subordinate officers and trade bodies to follow the updated circular guidance.
A corrigendum to Circular No. 57/31/2018 dated 04.09.2018 is forwarded for information and necessary compliance by subordinate officers under the Uttar Pradesh Commercial Tax administration. The communication directs that the corrigendum be brought to the notice of field officers and also communicated to trade organisations at the local level.

Registration verification requires timely scrutiny, mandatory business premises inspection, and app-based reporting to curb misuse and tax evasion.
Registration applications received on the GST portal must be examined by the Assistant Commissioner within 3 working days, with acceptance or issuance of a show cause notice. For registrations issued after 01.11.2018, physical verification of the business premises is mandatory, to be conducted by the Commercial Tax Officer and reviewed by the approving Assistant Commissioner. Verification results, photographs, and records are to be uploaded on the common portal in Form GST REG-30 within the prescribed time. An Android-based application is prescribed for recording premises verification data, and strict compliance is required.

GST refund processing: clarifies invoice submission, ledger debit order, re-credit on rejection and disbursal obligations.
Clarifies GST refund processing: claimants must submit invoice-level details with FORM GST RFD-01A; refundable unutilized ITC is the least of the statutory formula, ledger balance at period end, and ledger balance at filing, and must be debited in order-integrated tax first, then central and state/UT taxes equally with cross-adjustment for shortfalls. Re-crediting on rejection differs where ITC is ineligible (immediate re-credit with demand) versus other reasons (re-credit after undertaking or final adverse appeal decision). Rule 96(10) restricts refunds for direct purchasers/importers benefiting from specified notifications; disbursing authorities must not withhold sanctioned refunds except as statutorily permitted.

Change of address: GST Commissionerate and specified divisions and ranges relocating; stakeholders to note and publicize new premises.
Change of address of the GST Commissionerate, Guwahati and specified Divisions and Ranges is announced, relocating from Sethi Trust Building, Bhangagarh to GST Bhawan, Kedar Road, Machkhowa, effective 15th November, 2018; Federations, Associations and Regional Advisory Committee members are requested to publicize the new address among their members.

Enhanced CRA disclosure requirements mandate detailed analytical, liquidity and transition-rate disclosures to improve investor transparency and monitoring.
SEBI requires CRAs to enhance press releases by expanding the Analytical Approach to disclose parent/group/government support and consolidation details, and to include a dedicated Liquidity section addressing liquid assets, access to credit lines, liquidity coverage and any external support links. CRAs must publish average one year Transition Rates over a multi year period using weighted averages across static pools, submit half yearly data on sharp rating actions for exchange disclosure, and extend half yearly Internal Audit scope to cover transition rate and default rate methodologies.

Compulsory registration requirement: notified electronic goods must be BIS-registered and correctly labelled before import or distribution.
Notified electronic and IT goods must conform to Indian Standards, be tested at BIS-recognised labs, and be registered with BIS before import or sale; the Standard Mark must be placed on product and packaging (or packaging alone where necessary), BIS stickers are prohibited, BIS certificates should be uploaded in e-sanchit, and Customs officers must verify registration, description, labelling and conformity before clearance.

Paperless processing under Single Window: nationwide eSANCHIT uploads for export supporting documents, voluntary initially, pending review.
Paperless processing under the Single Window requires authorised persons to upload digitally signed supporting documents for Shipping Bills via eSANCHIT on ICEGATE, with post submission linking using an Image Reference Number; Customs will access uploaded documents for assessment and queries, and authorised persons must retain original supporting documents for five years and produce them when required.

IGST export refund: facility to claim differential IGST and compensation cess for eligible scrolled shipping bills.
Extension of a rectification mechanism allows exporters to claim differential IGST, including compensation cess, for scrolled shipping bills filed up to 15.11.2018 where SB/GSTR 1 invoice mismatches or errors led to reduced refund scrolls. Eligibility is limited to scrolled shipping bills, usable once per bill; claimants must submit a signed Revised Refund Request (RRR) to the Assistant Commissioner (Drawback & IGST Refund) or email a scanned copy. Exporters remain responsible for ensuring matching invoice and IGST details between GSTR 1 and the Shipping Bill.

Denotification of Customs Notified Area permits port development while imposing perimeter, fencing, lighting and CCTV obligations.
The Commissioner of Customs modifies Public Notice No. 109/2000 to de-notify a specified portion of Princess and Victoria Docks, enabling Mumbai Port Trust to develop passenger, Ro Ro/ROPAX, cruise terminal and marina facilities without customs clearance. The de-notification is defined by Schedule I coordinates and is subject to conditions requiring construction of the perimeter boundary wall for the remaining customs area, port authority responsibility for incidents until permanent walling is complete, provision of temporary fencing and night lighting where needed, and 24x7 CCTV surveillance with footage available to customs on request.

Appellate Authority designation: First Appellate Authority named for RTI appeals with contact and jurisdiction specified.
The amendment designates Shri J.K. Simte, Additional Commissioner, as the First Appellate Authority for RTI appeals for the Office of the Commissioner of Customs (Preventive), North Eastern Region, Shillong, and provides the appellate office address, contact numbers, and territorial jurisdiction covering the North Eastern states.

Paperless LPCO uploading requires PGA uploads of digitally signed authorizations and ICEGATE registration to obtain IRN for linking.
Implementation enables PGAs to upload digitally signed LPCOs onto eSANCHIT to be viewed as supporting documents and tagged to the relevant Bill of Entry or Shipping Bill; amended LPCOs must be re-uploaded with a new IRN quoted in consequential amendments. Beneficiaries must register on ICEGATE to receive the unique IRN that allows linking LPCOs to customs filings; untagged IRNs may be attached later via amendment at the Service Centre.

Paperless Processing under SWIFT enables electronic upload of export supporting documents, with online assessment and linkage to Shipping Bills.
Implementation of Paperless Processing under SWIFT allows voluntary electronic uploading of digitally signed supporting documents for exports via eSANCHIT on ICEGATE. Authorized persons must upload documents, secure an Image Reference Number (IRN) for post Shipping Bill uploads and link them by amendment at the Service Centre. ICES enables Customs access to electronic documents for assessment and queries, supports online responses, and permits goods registration, examination recording and LEO processing. The Regulations require authorized persons to retain original supporting documents for five years and produce them when required.

Paperless Processing of export supporting documents enables eSANCHIT uploads, IRN linkage, and electronic assessment access.
The notice extends eSANCHIT paperless processing for uploads of digitally signed supporting documents to all ICES locations for exports, permitting voluntary use at launch and describing the procedure: authorized persons must upload documents via ICEGATE, obtain a unique Image Reference Number for post-filing uploads, link documents to Shipping Bills via amendment at the Service Centre, and allow Customs to access these electronic documents during assessment; originals must still be retained for the statutory retention period and produced to authorities when required.

Compulsory registration for commission agents arises only when the principal is taxable and the agent's supplies are taxable.
A commission agent is mandatorily required to register under the clause for persons making taxable supplies on behalf of others only when the principal is a taxable person and the supplies made by the agent are taxable; an agriculturist supplying produce from cultivation is not a taxable person, so agents acting for such agriculturists are not compulsorily registrable under that clause. Separately, a commission agent liable to pay tax under the reverse charge mechanism must obtain compulsory registration under the provision for reverse charge payers.