Electronic liability ledger posting of departmental tax demands via Form DRC 07 mandated to ensure proper recording and recovery.
Instruction requires posting departmental tax demands to the taxpayer's electronic liability ledger using Form GST DRC 07 via the GSTN portal accessed through APTis, with IT-enabled MIS reporting. Officers must select appropriate demand heads and grounds (such as classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, place of supply, and excess refund released) and ensure enforcement and refund demands are entered so collections appear on the electronic liability ledger and cannot be misapplied.

TDS under GST: DDOs must withhold, remit and report TDS via challan routes ensuring monthly GSTR-7 compliance.
Section 51 requires Government deductors to withhold tax at source on specified supply contracts, remit deducted tax and file FORM GSTR-7; all DDOs must register on the GST portal. Two payment methods are prescribed: bill-wise challan with OTC cheque (Khajane 1) and aggregated periodic NEFT/RTGS remittance from a Treasury Deposit Account using RBI PAD and CPIN (Khajane 2). Detailed stepwise procedures for challan generation, bill preparation, Treasury payment, CIN crediting, maintenance of Annexure A register, monthly GSTR-7 filing and issuance of FORM GSTR-7A certificates are set out to ensure proper credit to deductees.

GST TDS accounting: new PAO Suspense sub-head enables DDOs to record bunched TDS and report implementation issues.
A sub-head has been opened under Head 8658.00.101 - PAO Suspense, titled 08 GST TDS, with reduced accounting code 86580344 and SCCD code 367, to enable DDOs to account for GST-TDS bunched together (Option II). The Department of Revenue, acting on the Controller General of Accounts' recommendation, instructs that implementation difficulties be reported to the Department for resolution.

Electronic sealing requirement for bonded-warehouse movements extended to allow infrastructure setup and seal procurement by warehouse owners.
The Board has extended the mandatory electronic sealing (RFID) requirement for movement of goods under warehousing bond to permit establishment of infrastructure and procurement of seals by warehouse owners, covering deposit into and removal from Customs bonded warehouses.

GST Council minutes: ratified notifications, amended IGST refund rules for EPCG, barred e Way bills for repeat non filers, GoM on Kerala cess.
The Council approved deemed ratification of Central and pari materia State notifications/circulars issued between 21 July and 20 September 2018; noted GIC and IT GRC decisions; approved a Law Committee proposal to bar e Way bill generation for taxpayers missing two consecutive returns; approved amendments to Rule 96(10) and Rule 89(4B) to allow IGST refund where exports are made from capital goods imported under EPCG and rescind that part of Notification No.39/2018 related to Rule 96(10); constituted a seven member GoM to examine cess/SGST options for Kerala relief; and directed GSTN to expedite annual return software.

IGST refund helpdesk established with updated officer contacts and designated nodal AC/DC(export) officers to address refund queries.
A dedicated IGST refund helpdesk at Customs House Ahmedabad has been constituted with named officers (Deputy Commissioner, Superintendent, Inspector and NID Engineer), telephone contacts and the central email [email protected]. AC/DC(Export) in charge at each field formation will serve as the nodal officer for IGST refunds in their jurisdictions. Stakeholders should report difficulties through the provided helpdesk contacts; other provisions of Public Notice No. 02/2018 remain unchanged.

Waiver of late fee charges may be granted for bona fide delay; use advance Bill of Entry filing to avoid penalties.
Late fee charges for delayed presentation of Bills of Entry are imposed under the Bill of Entry Regulation, 2018, but the proper officer may waive charges if satisfied of bona fide reasons; importers and customs brokers must furnish cogent reasons and are urged to use the advance filing facility permitted under Section 46(3) to avoid demurrage and last minute defaults, with adherence to Self Assessment and E Sanchit procedures required and regulatory action possible for non compliance.

Exports by Post procedures require filing Postal Bill of Export and tracking number verification before Let Export Order is issued.
Exporters with valid IEC must file Postal Bill of Export (PBE) at FPO Kochi-PBE I for e commerce and PBE II for commercial exports-attach invoices and CN22/CN23 labels, have goods processed manually by Customs, obtain tracking numbers from postal authorities, and receive a Let Export Order from the designated Customs officer after scanning or examination; proof of export with tracking numbers must be provided to Customs before ICAN upload for refunds and incentives.

GSTR-3B return filing deadline extended for specified Uttar Pradesh taxpayers under the state GST framework.
The Uttar Pradesh Commercial Tax Commissioner amended an earlier GST order to prescribe a further time limit for furnishing GSTR-3B returns through the common portal. Taxpayers who obtained GSTIN under the specified Uttar Pradesh notification were required to file the return for the period from July 2017 to November 2018 electronically on or before 31 December 2018. The amendment adds an additional proviso to the existing return-filing arrangement under the Uttar Pradesh GST framework.

Import of saccharin from China: corrigendum clarifies that the public notice applies specifically to all importers of saccharin.
Corrigendum clarifies the scope of an earlier public notice by specifying that the notification is directed to persons engaged in the import of saccharin from China, replacing the broader phrase "the concerned commodity from the concerned country" and thereby identifying importers of saccharin from China as the intended audience.

Withdrawal of round-the-clock customs clearance shifts processing to port DPD and central RMS/DPD facilitation cells.
Withdrawal of round-the-clock customs clearance at three specified CFSs replaces on-site 24x7 processing with port-based Direct Port Delivery and Customs House facilitation cells; exporters and customs brokers must use port DPD facilities for factory stuffed and self e sealed export containers, RMS facilitated import bills will be handled by a six-day RMS facilitation cell, and AEO/DPD clients will be served by a continuous DPD cell. Implementation difficulties are to be reported to the Deputy Commissioner of Customs (Docks - Administration).

MEIS rate enhancement for specified dairy HS codes increases export incentives for shipments within the notified period.
Amendment to the Merchandise Exports from India Scheme Appendix 3B increases the MEIS incentive rate for a specified list of dairy-related HS codes by revising Table 2. The change is effective for exports made from the date of publication of the public notice until the notified cut-off date and applies only to the enumerated tariff lines.

GST exemption for residential religious and yoga programmes applies when the primary purpose is advancement of religion or spirituality.
GST exemption applies to services by religious and charitable trusts for the advancement of religion, spirituality or yoga where fees, including boarding and lodging, are charged as part of a programme whose primary and predominant purpose is advancement of religion, spirituality or yoga. By contrast, provision of accommodation or food for consideration, or secular activities such as fitness, aerobics, dance or music classes, will be taxable.

Baggage declaration: advanced electronic filing and a two channel clearance govern passenger baggage, duties and prohibited items.
International cruise passengers must comply with Customs Baggage Declaration rules, including early online advanced baggage declaration and electronic filing by agents. A two channel clearance system applies: Green Channel for passengers with no dutiable or prohibited goods within free allowance, and Red Channel for those with dutiable, prohibited/restricted items or uncertain declarations. Duties on excess baggage are assessed and paid via a challan at terminal bank counters; Green Channel use is a binding declaration and misrepresentation may attract penalties and confiscation.

Online Out of Charge module for AEO and DPD clients enables prioritized release within two hours.
An online Out of Charge module at JNCH lets entitled AEO and DPD importers or their authorised customs brokers submit release requests via the DPD JNCH website after uploading requisite documents to e-sanchit and paying applicable duties. Submissions generate an SMS to the appraiser/superintendent; on compliant requests received between 10am and 5pm, the responsible officer must grant Out of Charge within two hour, except where original documents must be produced, in which case offline verification at RMS Facilitation Centre or CFS is required.

Taxpayer allocation under GST assigns jurisdictional responsibility between Centre and State based on prescribed criteria and lists.
The order assigns registered taxpayers in Jammu & Kashmir to either Centre or State GST jurisdiction by reference to two annexed lists, directs remaining taxpayers to State jurisdiction, and provides for later review where turnover data or migration status alters a taxpayer's categorisation relative to the turnover threshold; trade associations are asked to notify members and soft copies of both lists are enclosed.

Tax Deduction at Source under GST requires deductors to deposit withheld tax, generate CPIN/CIN, and file monthly returns.
Section 51 requires government deductors to withhold GST TDS on specified contracts, register on the GSTN, generate CPINs for payments, deposit amounts via NEFT/RTGS or OTC to obtain a CIN crediting the electronic cash ledger, and file monthly FORM GSTR 7 while issuing FORM GSTR 7A certificates. Two procedural options are provided: bill wise immediate CPIN generation and deposit, or deduction with booking to a suspense head and periodic bunched deposits; DDOs must maintain the Annexure A register to support filing and certificate issuance.

Transfer of refund records: jurisdictional tax authority must upload FORM GST RFD-01B after receiving transferred refund files.
Where a taxpayer is administratively assigned to a tax authority different from the authority that manually received and processed a refund application in FORM GST RFD-01A, the refund processing authority must, after issuing the final refund order in FORM GST RFD-06, transfer all records, documents and files relating to the refund claim to the jurisdictional tax authority. The jurisdictional tax authority should then upload the refund order details in FORM GST RFD-01B on the common portal.

E-way bill compliance: limited documentary errors attract prescribed penalty instead of detention under procedural safeguards.
Where consignments are accompanied by invoice or specified documents and an e-way bill, proceedings under section 129 need not be initiated for limited documentary errors (minor name spelling errors with correct GSTIN, pin-code mistakes not affecting e-way validity, limited address locality errors, one- or two-digit document number errors, limited HSN-level errors with correct principal HSN and tax rate, and one- or two-character vehicle number errors). In such cases, officers should impose the prescribed penalty in FORM GST DRC-07 and send weekly records of consignments where section 129 was not invoked to their controlling officer.

Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and must be claimed quarterly. Until online filing is available, claims are to be submitted manually in FORM GST RFD-10A with an undertaking of receipt, declaration of no prior claim, copies of FORM GSTR-3B and FORM GSTR-2A (with attested invoices not reflected), and bank account details. Proper officers must acknowledge or issue a single deficiency memo within fifteen days, validate GSTINs on the portal, scrutinize returns and sanction or reject in FORM GST RFD-06 with separate payment advice per tax head.