SEZ supply treated as inter-state; zero-rated status and refund only if supplies received for authorised SEZ operations.
Services of short term accommodation, conferencing, banqueting etc. to a SEZ developer or SEZ unit are treated as inter State supplies. Supplies to a SEZ developer or unit are zero rated and refund of unutilised input tax credit or integrated tax is available only if received for authorised operations with endorsement by the specified officer of the Zone. Fabric processors performing job work services are eligible for refund of unutilised input tax credit under the inverted duty structure since their output is a service.

Zero rated supplies: refunds of unutilized GST credit allowed with procedural condonation and specified documentation requirements.
Clarifies export-related refund eligibility and procedure under HPGST: drawback limited to basic customs duty does not bar refund of unutilized GST credit; delayed LUT filing may be condoned where exports are established; Table 9 amendments in GSTR-1 and GSTR-3B rectifications must be considered in refund processing; lower of GST invoice value and shipping bill value to be allowed for refund; only one deficiency memo per refund application with requirement to file a fresh application; transitional credits are excluded from 'Net ITC' for refund calculations; refunds under existing laws to follow prior-law procedures.

Generation of GSTR 2A and GSTR 1A extended to align availability with the revised GSTR 1 and GSTR 2 filing timelines.
The circular clarifies that, pursuant to the Act and Rules, details filed by suppliers in FORM GSTR-1 are to be made available to recipients in FORM GSTR-2A after the extended filing due date; recipients shall verify and amend those details and furnish FORM GSTR-2 by the extended deadline. For July 2017, FORM GSTR-2A details were available from 11 October 2017 and FORM GSTR-2 was to be furnished not later than 30 November 2017. FORM GSTR-1A reflecting recipient amendments will be available to suppliers from 1 December to 6 December 2017. The circular is effective from 6 November 2017.

Goods moved on approval basis may travel on delivery challan and attract integrated tax when supplied inter state.
Goods carried for 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 when the supply is accepted. Such movements resulting in supply in a different State are treated as inter state supplies and attract Integrated Tax. Suppliers may carry invoice books to issue invoices once supply is fructified. The clarification applies to similar goods and issues and is effective from the stated date.

Distinctive Number reconciliation: freeze on promoters' and directors' securities until DN database compliance is achieved.
Depositories must, in response to issuer/RTA non compliance with the Distinctive Number reconciliation directive, freeze all securities held by promoters and directors at the beneficiary owner account level, prohibit transfers including sale and pledge, and freeze related corporate benefits until the company updates DN information and reconciles records; exchanges and depositories shall publish names of non compliant companies and coordinate implementation, and exchanges must ensure DN compliance and updated promoter/director identifiers before lifting trading suspensions.

Uniformity in GST circular implementation required; state formations directed to adopt central corrigendum and follow clarifications.
State field formations are instructed to adopt and implement the clarification contained in the Corrigendum to Circular No. 97/16/2019-GST issued by the GST Policy Wing. A corrigendum to State Circular No. 15/2019-GST is issued to ensure uniform application of GST provisions across Tripura, under the administrative powers of the State GST law, and the central corrigendum is annexed for compliance by state tax officers.

End Use Certificate guidance for imported goods awaits competent directions under the customs framework.
Guidance was issued on the question of End Use Certificate for imported raw materials, consumables and other goods sought by units registered under the State Tax Administration. The existing arrangement for issuance of such certificates lies under the Customs Tariff Act, 1975, and the referenced customs notification recognizes certificates issued by State Tax Administration officers for that purpose. Officers were advised to await detailed directions from the competent authority before issuing End Use Certificates in respect of imported goods.

Margin reporting penalties: incorrect or non-reporting fines tied to materiality, with suspension and proportional financial sanctions.
Recognised stock exchanges and clearing corporations must jointly devise a uniform fine framework for Trading Members and Clearing Members for false, incorrect or non reporting of client margins, applying the proportionality principle based on materiality (including repeated instances). Sanctions may include financial fines measured against the unreported/incorrect amount and/or suspension of trading. Relevant prior circular clauses are rescinded to the extent covered by these guidelines, and exchanges/clearing corporations must notify members, amend rules and report implementation to SEBI.

Refund of IGST on imports enabled; customs to process refunds for specialized agencies under prescribed certification and parity mechanism.
Customs field formations are to provide refund of IGST paid on import of goods by specialized agencies notified under the refund provisions, using the refund framework under Section 55 of the CGST Act and the notification-based certification requirement that goods and services are used for official purposes, consistent with the parity principle in the Customs Tariff Act.

Residential welfare association maintenance charges: GST exempt up to Rs.7500/month per member; entire amount taxable if exceeded.
Supply of services or goods by an RWA to its own members for common use is exempt from GST where reimbursement or contribution does not exceed Rs. 7,500 per month per member; the exemption applies per residential apartment. An RWA with annual aggregate turnover of Rs. 20 lakh or more must register and pay GST if monthly charges per member exceed Rs. 7,500. If charges exceed the ceiling, the entire amount is taxable. RWAs may claim input tax credit on inputs, capital goods and input services used for supplies.

Line of Credit support enables export finance to Mozambique subject to sourcing, reporting and FEMA compliance obligations.
Line of Credit support authorises Exim Bank to finance specified water-supply projects in Mozambique by funding exports of eligible goods and services from India, subject to the Foreign Trade Policy and LoC terms. Contracts must source at least 75 per cent of value from India, with up to 25 per cent procured externally. Shipments must be declared in the Export Declaration Form and AD Category-I banks must observe FEMA directions while advising exporters to obtain full LoC details from Exim Bank.

Custody under Customs Act enables SEZ/FTWZ units to dispose unclaimed goods through prescribed e auction procedures and regulatory clearances.
Units in SEZs/FTWZs are deemed custodians under Section 48 of the Customs Act and must follow a prescribed disposal procedure for unclaimed or abandoned goods: prepare and share detailed cargo lists with the Specified Officer, obtain SAO/Group no objections and any external regulatory clearances or sample testing, issue notices to importers, value consignments via approved valuers to set reserve prices, conduct e auctions under specified bid acceptance and multi round rules, file consolidated buyer wise bill(s) of entry for successful bidders, and ensure duty assessment, release of goods, and disbursement of sale proceeds in accordance with statutory provisions.

Composition levy opt-in deadline extended; file CMP-02 and furnish ITC-03 to secure central tax composition benefit.
The corrigendum extends the deadline to opt for the composition levy central tax benefit by filing FORM GST CMP-02-selecting "Any other supplier eligible for composition levy"-until 30th September, 2019, and reiterates that such persons must furnish FORM GST ITC-03 in accordance with the applicable procedural provision.

Residential welfare association maintenance charges attract GST only when per-member exemption and aggregate turnover thresholds are both exceeded.
GST exemption applies to monthly contributions collected by a Residential Welfare Association for common-use goods and services where the per-member charge does not exceed Rs. 7,500. An RWA with annual aggregate turnover not exceeding Rs. 20 lakh need not register or pay GST even if charges exceed that ceiling. Where both the monthly ceiling and turnover threshold are exceeded, GST applies to the entire maintenance charge, not merely the excess. Input tax credit is available on qualifying capital goods, goods and input services.

Automatic enhancement for minor excess imports allows delayed fee payment subject to a composition fee requirement.
Automatic enhancement applies where imports exceed the duty saved amount by up to ten percent: the authorization is deemed enhanced proportionately, customs may clear goods without endorsement, the holder must pay additional fee to the RA within one month, and export obligation is proportionately increased. The RA may accept the additional fee if furnished after one month but within two years of excess import, subject to payment of a composition fee per authorization.

GST exemption on RWA maintenance charges applies up to a prescribed monthly ceiling; exceeding it makes the full charge taxable.
Supply of services and goods by a Residential Welfare Association to its own members for common use is exempt from GST where the reimbursement or share of contribution does not exceed a prescribed monthly ceiling per member; if the monthly charge exceeds that ceiling the entire amount is taxable. An RWA with aggregate annual turnover below the registration threshold is not required to register or pay GST even if charges exceed the ceiling. RWAs may claim input tax credit on GST paid for capital goods, goods and input services used to make supplies to members.

Customs bonded transshipment permission grants airline custodian rights subject to bond security and compliance controls
M/S Inter Globe Aviation Limited is approved as custodian for Customs bonded transshipment cargo to/from Jaipur Airport under Section 45(1) of the Customs Act, subject to Goods Imported (Conditions of Transshipment) Regulations and specified CBEC circulars. Conditions include execution of a bond and bank guarantee, separate palletisation and international marking, separate IGM manifestation, Customs supervision and escort for movements, EGM certification and pre alerting destination Customs, storage within designated Customs areas, liability for loss or damage, monthly reporting, and penalties including demand of FOB value and bond enforcement for failure to return endorsed EGM within the prescribed period.

Paperless Processing of Regulatory Licences: PGAs to upload LPCOs and beneficiary uploads will be deactivated.
PGAs must upload digitally signed Licenses/Permits/Certificates/Other Authorizations onto the eSANCHIT platform; beneficiaries will be deactivated from uploading previously issued LPCOs from the cut off date. PGAs are required to upload LPCOs issued during the prior fifteen day window and may upload earlier LPCOs to enable beneficiary use. PGAs must communicate via ICEGATE registered email addresses and ensure beneficiary registration, relying on Board guidance for an auto registration process permitting limited eSANCHIT communication without digital signatures.

Composition levy opt-in deadline extended; registered persons must file CMP-02 and furnish ITC-03 by revised due date.
Registered persons wishing to opt for State tax payment under the composition scheme must file FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and shall furnish a statement in FORM GST ITC-03 under sub rule (3) of rule 3; the Corrigendum extends the deadline for such filing and corrects the requirement to furnish the ITC-03 statement.

Composition levy opt-in deadline extended, permitting eligible suppliers additional time to file CMP-02 and ITC-03 compliance.
Eligible registered persons opting for the composition levy must file FORM GST CMP-02 as specified under sub rule (3) of rule 3 by selecting "Any other supplier eligible for composition levy" and must furnish a statement in FORM GST ITC-03 in accordance with sub rule (3) of rule 3. The corrigendum extends the deadline for filing the CMP-02 intimation and related ITC-03 compliance and allows reporting of implementation difficulties to the Chief Commissioner of State Tax; the corrigendum is deemed issued on the stated effective date.