Electronics and IT imports must comply with mandatory BIS registration and mobile devices require valid IMEI/ESN identifiers.
Customs must enforce the Electronics and IT Goods (Compulsory Registration) Order, 2012 so that 44 specified electronic/IT product categories are imported only if they bear the BIS Standard Mark and valid BIS registration (verified on the BIS portal) and the importer has uploaded the BIS certificate on e Sanchit; GSM handsets without valid IMEI and CDMA handsets without valid ESN/MEID (including all zero identifiers) are prohibited.

Return of time-expired drugs under GST clarified through procedural instructions for officers and trade organisations.
Clarification is issued on the procedure relating to the return of time-expired drugs or medicines under GST. The communication forwards the Central Board of Indirect Taxes and Customs circular issued for that purpose and directs that subordinate officers be informed and compliance ensured. It also requires that trade organisations be apprised of the clarified procedure at the departmental level.

Casual taxable person and excess input tax credit recovery clarified under GST for administrative compliance.
Clarification is circulated on issues concerning casual taxable persons under GST and recovery of excess input tax credit distributed by an Input Service Distributor. The communication forwards the Central Board circular for information and compliance, and directs subordinate officers and trade organisations to be informed at the local level.

GST refund clarification directs field officers to ensure compliance and inform trade organisations of updated guidance.
Clarification regarding certain issues related to refund under GST was forwarded to field formations in Uttar Pradesh through the cited central circular. The communication directs zonal and joint commissioners to inform subordinate officers, ensure compliance, and convey the clarification to trade organisations at their level. It was issued with the approval of the Commissioner, Commercial Tax, Uttar Pradesh, and enclosed the referenced circular for guidance on refund-related issues.

Cancellation of GST registration applications in Form GST REG-16 must follow the prescribed standard operating procedure.
Standard operating procedure has been issued for processing applications for cancellation of registration filed in Form GST REG-16. The communication forwards the central circular on the subject and directs field officers to ensure compliance and inform trade organisations, functioning as an administrative instruction for uniform handling of cancellation applications.

Annual return filing deadline extended for VAT forms 52, 52A and 52B, including traders covered by entry 54 goods.
Extension of the last date for filing Annual Returns in Forms 52, 52A and 52B for the VAT period of Financial Year 2017-18. The earlier circular extended the filing deadline up to 31.12.2018 for annual returns relating to the VAT period 01.04.2017 to 30.06.2017. Traders dealing in goods covered by Entry 54 of Section 174 of the Goods and Services Tax Act were also given the same extended deadline, and the earlier circular was amended accordingly.

Designation of Central Public Information Officers and Appellate Authorities updated; Annexure substituted and acting officers specified.
The Annexure to Public Notice No.26/2018 is substituted with Annexure A listing designated CPIOs and FAAs for the Customs Commissionerate, Ahmedabad, providing office addresses and contact details; trade and customs associations are requested to publicize the changes. Where a designated officer is on leave/tour/training, the officer holding additional charge per Establishment Orders shall act as the CPIO/Appellate Authority for that formation.

TDS on GST: DDOs must generate CPIN, remit via NEFT/OTC, obtain CIN and file monthly GSTR-7.
DDOs must deduct GST TDS under Section 51 on qualifying contracts, register on the GST portal, and for each bill generate a CPIN specifying Major Head components. Payment via NEFT/RTGS (using CPIN/RBI credentials) or OTC (government cheque to authorized banks) must be completed within 15 days; the UTR from payment is updated to obtain CIN which credits the DDO's electronic Cash Ledger. DDOs must maintain a monthly TDS Register, file FORM GSTR-7 monthly, and issue FORM GSTR-7A TDS certificates to deductees.

Caution against dealing: alleged supplier non performance prompts advisory to exercise enhanced due diligence before transactions.
The Directorate General of Foreign Trade issued a trade advisory warning regulatory authorities and export promotion councils that MSRL Group Limited (also trading as M/s Milestone Resourcing LLC), Miami, faced complaints of failing to supply goods after receiving advance payments from Indian importers; stakeholders are directed to exercise due diligence before transacting with these entities, and the notice is issued with the approval of the Director General of Foreign Trade.

Principal-agent relationship clarified; guidance issued on credit recovery, refunds including CSD, and e way bill storage rules.
Clarifies that agent actions may be treated as principal acts under Schedule I of the CGST Act; directs recovery of arrears for wrongly availed CENVAT credit and reversal of inadmissible transitional credit under existing procedures; provides refund-related clarifications and specific processing instructions for Canteen Stores Department refund applications; and issues guidance on e-way bill obligations when goods are stored in a transporter's godown, referencing five related circulars and asking trade bodies to circulate the guidance.

Bonded storage for imports: provisional removal allowed pending regulatory test reports under no use bond and bank guarantee.
Customs will permit provisional removal of imported consignments requiring regulatory NOC/test reports to importer declared premises under bond and bank guarantee in terms of Section 143, after verification of premises suitability by the jurisdictional Deputy/Assistant Commissioner and acceptance by the Commissioner. Customs will draw and dispatch samples where necessary (three samples, one to an authorised lab with a serially numbered test memo), endorse the Bill of Entry with storage particulars and test memo reference, and require a No Use Bond plus a bank guarantee covering differential duty; non compliance invites penal action and return/re export or destruction if NOC is denied.

Electronic seal security vulnerability: use of specified RFID e-seals barred until further orders due to read-at-distance risk.
RFID electronic seals supplied from the identified manufacturer and its domestic vendors have a vulnerability that allows seal data to be read without the seal being locked, failing security requirements. Use of those RFID e-seals is prohibited until further orders; exporters and stakeholders must not use them and should report any difficulties to the customs dock authority.

IGST export refund rectification extended: one time officer interface procedure permits differential refund sanction after revised claim.
Extension of an officer-interface rectification facility permits exporters to obtain one-time sanctioning of differential IGST refunds for shipping bills already scrolled and filed up to 15.11.2018 where scrolls were generated for lesser IGST due to SB declaration errors, omission of Compensation Cess, GSTN transmission gaps, or officer typographical mistakes. Exporters must submit a duly filled Revised Refund Request (RRR) to AC (IGST Refund); the AC will verify and sanction the revised amount in ICES, after which a fresh scroll for the differential will be generated. The facility is available once per eligible shipping bill.

Input tax credit blocking authorised where entitlement is lacking, including fraud, non functionality, transitional excess and inadmissible supplies.
Directs jurisdictional officers to use the Department's portal application to block or unblock Input Tax Credit in Electronic Credit Ledgers to protect revenue. Full ledger blocking is required for taxpayers found bogus or non functional; credit must be blocked to the extent of excess transitional claims, amounts not used in business, amounts inadmissible under Section 17(5), and where legal conditions for claiming credit (supplier tax payment, possession of tax invoice, supply status, supplier composition scheme) are not met.

Return of time-expired drugs: options to treat as fresh supply or issue credit note with ITC and timing consequences.
Provides two compliant procedures for return of time-expired drugs under the RGST Act: (1) treat the return as a fresh supply-registered non-composition returners issue an invoice at original value enabling the recipient to claim ITC subject to Section 16, composition taxpayers issue a bill of supply (no ITC to recipient), and unregistered persons use a commercial document without tax; destruction after receipt requires reversal of ITC on the return supply. (2) Issue a credit note-if within the statutory time limit tax liability may be adjusted (subject to recipient's ITC position); if after the time limit tax adjustment is not allowed and portal upload by supplier is not required.

Casual taxable person advance tax calculation must account for eligible input tax credit; extended exhibitions need normal registration.
Advance tax for a Casual Taxable Person must be computed after accounting for eligible Input Tax Credit; long exhibitions exceeding the statutory 180-day limit require normal registration with allotment/consent letter as proof and no advance tax at registration. Excess credit distributed by an Input Service Distributor in contravention of law is recoverable from recipients with interest and penalty; recipients may deposit voluntarily via FORM GST DRC-03, or authorities may proceed under assessment provisions using FORM GST DRC-07, and the ISD is liable to penalty.

Refund eligibility for exporters: EPCG recipients may claim IGST export refund under amended Rajasthan GST refund provisions.
Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit a rectified refund application under the original ARN because the portal does not permit a fresh application; re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out until portal functionality is updated, with separate guidance for cases where re-credit has already occurred. Amendments permit certain exporters, including those receiving capital goods under the EPCG scheme, to claim refund of IGST paid on exports while rescinding earlier conflicting notifications.

Cancellation of GST registration: procedural filing requirements and automatic ledger adjustment with obligation to file final return.
Applications for cancellation of GST registration under FORM GST REG-16 must include prescribed portal fields (contact details, reason and date sought, stock values and tax consequences, transfer particulars and last return details). The proper officer shall accept and issue FORM GST REG-19 within 30 days unless the application is incomplete or the transferee is unregistered; deficiencies trigger a seven-working-day reply period and an opportunity to be heard. Post-cancellation obligations include filing FORM GSTR-10 and debiting electronic credit or cash ledger for tax on stock, with assessments and notices for non-filing.

Vessel name and rotation details on shipping bills are auto-updated from the Export General Manifest; manual amendments unnecessary.
Amendment requests to change the Vessel Name/Rotation No. on Shipping Bills are unnecessary because those particulars are automatically populated and updated from the Export General Manifest (EGM); stakeholders should refrain from seeking manual amendments and report any difficulties to the Customs office.

Electronic sealing for customs bonded warehouses extended to allow time for infrastructure setup and procurement of seals.
The Board's updated regime for electronic sealing of goods deposited in and removed from Customs bonded warehouses is subject to an administrative extension of the implementation timeline to permit establishment of infrastructure and procurement of seals by warehouse owners; the extension follows earlier circulars notifying commencement of the electronic sealing requirement.