Extension of submission deadline for FORM GST TRAN-1 preserves taxpayers' ability to file transitional input tax claims.
Extension of the statutory time limit for submission of the transitional declaration in FORM GST TRAN-1 under rule 120A is granted by the Commissioner of State Tax, Assam pursuant to powers conferred by the Assam Goods and Services Tax Rules, 2017, prolonging the period for taxpayers to furnish the prescribed declaration required for carrying forward eligible transitional input tax credits and other opening adjustments under the GST transition framework.

Supply on approval basis: inter state movement treated as inter state supply attracting integrated tax and invoice issuance at delivery permitted.
Goods moved for supply on approval basis may be transported within or outside the State on a delivery challan, with an e way bill where applicable, and the tax invoice may be issued at delivery; if goods carried from one State are supplied in another State those transactions are inter state supplies attracting integrated tax under Section 5 of the Integrated Goods and Services Tax Act, 2017.

Writing off arrears: committees authorised to abandon fines and write off duties under customs and excise laws.
The corrigendum substitutes the table in paragraph 4 to prescribe that three member committees of Chief Commissioners have full powers to abandon irrecoverable fines and penalties under Customs, Central Excise and Finance Act (Service Tax) and to write off irrecoverable Customs, Central Excise or Service Tax duties up to a specified threshold, subject to a report to the Board; similarly constituted Commissioner level committees have full powers to abandon fines and to write off irrecoverable Customs and Central Excise duties up to a lower specified threshold, subject to reporting to the Commissioner.

Extension of filing period for Form GST TRAN-1 allows additional time for declaration submission under GST rules.
The Chief Commissioner, under rule 120A of the Andhra Pradesh GST Rules, 2017 read with section 168 of the Andhra Pradesh GST Act, 2017, has extended the period for submitting the declaration in FORM GST TRAN-1, allowing taxpayers additional time to file the prescribed TRAN-1 declaration under the state GST framework.

Approval basis supplies may move on delivery challan, with invoice issued at delivery and integrated tax applying to inter-State supplies.
Goods taken on approval basis may be moved on a delivery challan with the e-way bill, wherever applicable, and the invoice may be issued at the time of delivery when the supply is confirmed. For this purpose, the person carrying the goods may keep the invoice book to issue the invoice once the supply is fructified. Supplies where goods are carried from other States into Assam and supplied within Assam are inter-State supplies attracting integrated tax.

Paperless processing under SWIFT requires uploading supporting documents on ICEGATE for a designated appraising group in pilot.
Pilot implementation of paperless processing under SWIFT requires upload of supporting documents on ICEGATE for Bills of Entry filed through ICEGATE; Appraising Group 5B is designated for the pilot. Implementation difficulties are to be reported to the Joint Commissioner (Technical), ACC (Import) or the Commissioner of Customs, ACC (Import).

Composite supply classification determines whether customised printing is taxed as a service or goods based on the predominant supply.
Customised printing contracts are composite supplies whose tax classification depends on the principal supply. Printing of publisher-supplied content on books, pamphlets, brochures, annual reports and similar material, using paper and other inputs belonging to the printer, is principally a supply of services. Printed envelopes, letter cards, boxes, tissues, napkins, wallpaper and comparable articles made with the printer's physical inputs are principally supplies of goods, with recipient-provided designs, logos or content treated as ancillary printing elements.

Principal supply test determines whether printing with recipient supplied content is taxed as a service or as goods.
The circular treats supplies of printed items with recipient provided content as composite supplies to be classified by the principal supply test: if the printer supplies physical inputs and printing is the predominant element the transaction is a supply of services; if the physical good produced is predominant the printing is ancillary and the transaction is a supply of goods under the relevant tariff chapters.

IGST refund on exports requires correct EGM and matched GSTR 1 filings; bank account PFMS validation is essential.
Refunds of IGST on exports under Rule 96 require timely and correct filing of the Export General Manifest and accurate Table 6A entries in GSTR 1 to match customs shipping bill data, together with filing a valid return in Form GSTR 3 or GSTR 3B. Refunds will be credited to the bank account registered with Customs (even if different from the GST registration account) and require PFMS validation; exporters should align bank details between Customs and GST and avoid frequent changes. Refunds are liable to be withheld where exports contravene the Customs Act, 1962.

Supply on approval basis: goods may move on delivery challan and be invoiced on delivery; inter state movements attract integrated tax.
Goods moved for supply on approval may be carried within the State or to another State on a delivery challan with an e-way bill where applicable, and the supplier may issue the tax invoice only upon delivery when the buyer approves the goods; carriage of the invoice book is permitted to facilitate invoicing. Movements resulting in supply in a different State constitute inter-state supplies and attract integrated tax.

IGST refund bank account validation required for PFMS disbursement; EGM error correction necessary to enable final scroll migration.
Validation of exporter bank account details in Customs EDI must match GSTN records for PFMS disbursal of IGST export refunds. Exporters or authorised representatives must submit bank account details as declared for drawback, GSTN-uploaded bank details, an authorisation letter for agents, and a request letter with a cancelled cheque to the IGST Help Desk for same-day updating. Shipping bills with EGM errors will not migrate from the IGST Temporary Scroll to the Final Scroll and will thus block refund processing; exporters must coordinate with the EGM Co-ordination Help Desk and airlines to rectify EGM errors and verify internal compliance such as invoice reconciliation and GST return filings.

Clubbing of Advance Authorisations tightened with EO reckoning rules and drug import default regularisation; duty and interest remain payable.
Amendments set conditions for clubbing of Advance Authorisations: requests to the issuing RA, limited to redemption/regularisation, only where similar duty exemption was availed, and generally requiring exports under all authorisations to fall within the initial/extended EO of the earliest authorisation with limited exceptions; common inputs only are clubbed and value addition must be maintained. EO extension rules prescribe composition fee rates tied to export performance. Bonafide defaults for drug imports from unregistered sources may be regularised by consumption evidence, destruction certificate, or re export, but duty and interest remain payable on unutilised imports.

Removal of regional authority power to issue or renew nominated agency certificates under amended trade procedures.
The amendment deletes Para 4.94(a) of the Hand Book of Procedures 2015-2020, removing Regional Authorities' power to issue or renew Nominated Agency Certificates and reallocating issuance and renewal authority under the Foreign Trade Policy framework.

Pre-import condition for flat-rolled stainless steel under advance authorisation imposes an export-obligation period from customs clearance.
Imports of flat rolled products of stainless steel under ITC(HS) codes 7219 and 7220 under Advance Authorisation are subject to a pre-import condition and an export obligation period measured from the date each import consignment is cleared by Customs.

Supply on approval permits movement on delivery challan with invoice at delivery; interstate supplies attract integrated tax.
Goods moved for supply on approval may be transported within the State or to another State on a delivery challan with an e-way bill where applicable; the tax invoice may be issued upon delivery if the supply is accepted, and the person carrying goods may carry the invoice book to issue invoices once supply is fructified. Inter-state supplies under this arrangement attract integrated tax.

Goods on approval basis: transport on delivery challan with e way bill; invoice on delivery; inter state cases attract IGST.
Goods moved for supply on approval basis may be transported on a delivery challan, with an e way bill where applicable, and the supplier may issue the tax invoice at the time of delivery once the supply is accepted. If goods carried from one State are supplied in another State, such transactions are inter state supplies and attract integrated tax under the IGST regime.

Authorized officer for GST practitioner enrolment defined; applicants may choose Centre or State and must indicate that choice.
Assistant Commissioner or Deputy Commissioner having jurisdiction over the address declared in FORM GST PCT-1 is specified as the authorized officer to approve or reject enrolment applications for Goods and Services Tax Practitioner; applicants may choose Centre or State as enrolling authority and must specify that choice in Item 1 of Part B of FORM GST PCT-1.

Composition scheme eligibility clarified: suppliers of specified supply types may remain eligible despite providing exempt interest-related services.
A supplier who furnishes goods and/or services under clause (b) of paragraph 6 of Schedule II and also supplies exempt services, including interest- or discount-based services relating to deposits, loans or advances, shall not be ineligible for the composition scheme under section 10 solely for that reason; when determining composition eligibility, the value of such exempt services shall be excluded from the supplier's aggregate turnover.

IFSC membership eligibility expanded: Indian or foreign entities may form companies to serve as trading and clearing members.
The amendment to Guideline 8(2) permits any entity based in India or in a foreign jurisdiction to form a company in an IFSC to act as a trading member of a stock exchange and/or a clearing member of a clearing corporation.

Registration of charitable trusts: amendment requires re-registration after object modification and electronic Form 10A submission.
The draft substitutes Rule 17A and Form No.10A to require trusts/institutions to apply for registration under clause (aa) or (ab) of section 12A(1) using Form 10A, accompanied by specified self certified documents (founding instrument, registration evidence, documents of modification of objects, up to three years' prior accounts, activity note, and existing registration/rejection orders). Form 10A must be furnished electronically (digital signature or electronic verification code) and verified by the person authorised under section 140; the Principal DGIT (Systems)/DGIT (Systems) will specify data standards, procedures, and security/archival policies.