Tax evasion prevention in rail transport goods through inspection centres, 24x7 monitoring, and parcel-office record scrutiny.
Preventing tax evasion in rail-transported goods through under-valuation or misdeclaration requires coordinated inspection at railway premises. The State tax department is directed to identify a suitable location near the parcel office within railway premises for an inspection centre, consistent with the Railway Board's freight marketing instructions and the collection of consignor and consignee details from parcel office records. Mobile squad officers are to be deployed at and around the site on a 24x7 basis with camera-equipped vehicles, and designated officers must collect dispatch and movement information from parcel office records for analysis by enforcement units.

Right to Information Act implementation: designation of Central Public Information Officers updated and Annexure substituted for public dissemination.
The Annexure to Public Notice No.01/2018 listing Central Public Information Officers and First Appellate Authorities is substituted by Annexure-A due to change in charge of certain officers; trade associations and custom house agents are requested to publicize the amended list for information and necessary action.

Ahmedabad Customs creates a new Export Promotion Circle at Bharuch to reduce distance and improve trade facilitation.
Ahmedabad Customs created an additional Export Promotion Circle (EPC) at Bharuch, posted officers there, and issued an amended consolidated list of EPCs and their territorial jurisdictions to reduce distance and facilitate trade; stakeholders may notify the Department of difficulties.

License application status: online viewing available for import and export authorizations, include ECOM reference; website status informational only.
Applicants for import, Non SCOMET export and SCOMET export licences must include the ECOM reference with their PDF application and supporting documents. Application status can be viewed on the DGFT website under Exporter Facilitation Restricted Licenses Application Status for SCOMET Restricted Import Licences, Non SCOMET Licences, or Restricted Import Licences. Website status is updated as inputs arrive from administrative Ministries/Departments and may lag; the displayed status is informational only and the actual signed minutes uploaded on the website must be used to regularise an Authorization.

GST registration irregularities: special procedure enables taxpayers with only provisional identification to complete registration under notification.
Special procedure requires affected taxpayers who received only a Provisional Identification Number (PID) after incomplete FORM GST REG-26 to complete registration under Notification No. 31/2018-Central Tax. Jurisdictional Deputy/Assistant Commissioners are nominated as nodal officers to coordinate implementation and address difficulties, which must be reported to the Commissioner; trade bodies are requested to publicise the procedure to members.

Special registration procedure requires taxpayers with provisional IDs to submit specified details to the nodal officer for regularization.
Taxpayers who obtained only a Provisional Identification Number by failing to complete FORM GST REG-26 must furnish the particulars specified in the Notification's table to the jurisdictional Nodal Officer to regularize registration; the Delhi South Commissionerate has designated a Nodal Officer to receive such registration/migration grievances and the Trade Notice supplies the officer's contact details for lodging those submissions.

Electronic sealing with RFID one time locks required for bonded warehouse movements, with technical specs and mandatory data capture.
RFID tamperproof One Time Locks (RFID OTL) are required for deposit, removal and inter-warehouse movement of bonded goods where a One Time Lock is prescribed; seals must be sourced from CBIC-listed vendors, conform to ISO 17712:2013 and ISO/IEC 18000-6 Class Gen2, and carry unique vendor-format serials. Readers and web-application data capture of specified elements (IEC, bill of entry, seal number, sealing date/time, container/vehicle identifiers, warehouse and customs location codes) are mandatory. Licensees must procure readers and seals, match warehouse codes to seals, and follow prescribed procedures including tamper responses and limited exemptions.

Zone profile and weekly revenue review require targeted monitoring of assessment, enforcement, tax audit, and mobile squads.
Each zonal additional commissioner must prepare and maintain a zone profile reflecting geographical and commercial characteristics, major revenue sources, sensitive goods and services, transport routes, and mobile squad check points. Zonal officers must also conduct weekly review of assessment, enforcement, tax audit, recovery of arrears, refund disposal, return scrutiny, and mobile squad performance, with progress and results monitored at headquarters level.

Migration reinstatement procedure enables taxpayers with provisional IDs to complete migration and restore original GSTIN through specified nodal process.
Re-opening prescribes that taxpayers with provisional IDs who did not complete FORM GST REG-26 must submit a request to the jurisdictional CGST Nodal Officer with the Primary Authorized Signatory's email and mobile. The nodal officer verifies and forwards cases to the Zonal Nodal Officer, who recommends them to GSTN. GSTN sends preliminary approval, the taxpayer files Form GST-REG-01 using the same e-mail, receives a second e-mail with ARN, new GSTIN and access token, requests GSTN to replace the new GSTIN with the old GSTIN, and after GSTN's backend replacement receives a third e-mail to activate the old GSTIN; registration effect date is set as 01.07.2017.

GST migration completion procedure for provisional registrants requires portal re-registration and GSTN backend mapping within prescribed timelines.
Procedure to complete migration for taxpayers with provisional GST IDs requires submission of a request letter to the jurisdictional CGST nodal officer with the Primary Authorized Signatory's e-mail and mobile; nodal officers verify and forward cases to the Zonal Nodal Officer who recommends to GSTN. Post preliminary GSTN approval the taxpayer files Form GST REG-01 using that e-mail, receives ARN, new GSTIN and access token, and must request GSTN to replace the new GSTIN with the old GSTIN so GSTN can perform backend mapping and issue a final access token with the old GSTIN.

Extension of SLB trading hours allows exchanges to set schedules subject to enhanced risk management and infrastructure requirements.
Recognized stock exchanges may set trading hours for the Securities Lending and Borrowing (SLB) Segment within the permitted daily window provided the exchange and its clearing corporation maintain risk management systems and operational infrastructure commensurate with those hours to facilitate physical settlement of equity derivatives, amending the prior time-window provision and issued under SEBI's regulatory powers to protect investors and develop the securities market.

Assessment group (import) operating six days weekly to facilitate trade and expedite import consignment clearance.
The Assessment Group (Import), consisting of Appraisers (Group) and the Assistant/Deputy Commissioner, will function six days a week (Monday to Saturday except second Saturday) during regular hours effective 1 September 2018 to facilitate trade and improve import consignment clearance, supplementing the existing six-day Assessment Group (Export).

GST special migration procedure: Kolkata zone nodal officer appointed and contact details provided to assist affected taxpayers.
Notification No. 31/2018-CT (06.08.2018) establishes a special procedure to complete GST migration for taxpayers with provisional IDs who did not finish migration; this trade notice appoints the jurisdictional nodal officer for the Kolkata GST & C.Ex. Zone and furnishes the officer's designation, office address, telephone and email in Annexure A to assist taxpayers and handle IT grievance redressal.

Lapsing of input tax credit on fabrics alters refund entitlement while protecting service and capital goods credits.
The amendment withdraws the refund bar on accumulated input tax credit for specified fabrics prospectively while directing that accumulated input credit on such fabrics, relating to inward supplies received up to the cutoff date and remaining unutilised after payment of tax for the cutoff month, shall lapse. The lapsing applies only to input credit on goods, excludes input services and capital goods, and uses the statutory refund calculation formula (applied mutatis mutandis) - which excludes zero rated supplies - to determine the amount to be treated as lapsed; taxpayers must self assess and report that amount in their return for the month after the cutoff.

Migration of taxpayers with provisional IDs to full GSTINs via prescribed portal steps and nodal officer submissions.
Taxpayers who held only a Provisional Identification Number (PID) as of 31 December 2017 may apply for GSTIN by submitting required details to the jurisdictional nodal officer by 31 August 2018, completing FORM GST REG-01 on the GST portal upon GSTN email, and providing the new GSTIN, access token, and ARN to GSTN by 30 September 2018 to enable mapping of the new GSTIN to the old PID and generation of the registration certificate; such registrations are deemed effective from 1 July 2017.

AEO-T1 application process simplified: file via Annexures 1 and 2 with designated CRMs; contacts provided.
Applicants for AEO-T1 must file using Annexure 1 (General Compliance) and Annexure 2 (Legal, Managing Commercial Records and Financial Solvency Compliance), replacing prior annexures, through designated Client Relationship Managers. Applications must include corporate identifiers, site lists and plans, process maps and documentation trails, disclosure of prior enforcement or SCNs, procedures for customs declaration verification, IT safeguards, backup and archiving arrangements, audited financials and solvency data for three years, and a signed corporate declaration with supporting documentary evidence.

GST Practitioner registration procedure sets filing, jurisdiction, verification, query, and approval timelines through the common portal.
Standard operating procedure for GST Practitioner applications requires filing Form GST PCT-01 on the GST Common Portal, generation of ARN, transmission to the relevant systems, and routing to the jurisdictional officer. The officer may reassign an incorrect jurisdiction within seven working days or assign the matter to a subordinate for examination within three working days. If assigned, the designated officer must submit an inspection report within ten working days. The officer may approve the application or raise a query for deficiencies, with time limits for approval, response, and final approval or rejection. Verification covers qualification, address, and, where applicable, prior registration as a practitioner under the earlier tax regime.

Cross-empowerment of tax authorities enables intelligence-based enforcement across the entire value chain with limited adjudication exceptions.
Both Central and State tax administrations may undertake intelligence-based enforcement across the entire value chain; IGST powers are cross-empowered to State authorities with exceptions preserving Central adjudication for place-of-supply disputes unless a State requests CGST adjudication, and with export/import issues reserved for Law Committee consideration. Detecting authorities will pursue full follow-up including investigation and adjudication and forward incident reports to counterpart Chief Commissioners. TRAN-I legacy verifications and non-filer notices remain with the allotted authority, and inspections under Section 67 are permissible when its conditions are met.

Migration of taxpayers: PID holders may apply for GSTIN via prescribed migration procedure, resulting in mapping and deemed registration.
Migration enables persons who received only a Provisional Identification Number (PID) to obtain a Goods and Services Tax Identification Number (GSTIN) by submitting prescribed details to the jurisdictional nodal officer, applying online in FORM GST REG-01, receiving a new GSTIN, access token and ARN, and emailing the new GSTIN, access token, ARN and old GSTIN (PID) to GSTN for mapping; GSTN will map the new GSTIN to the old PID and taxpayers must first-time login with the old GSTIN to generate the registration certificate.

FPI KYC compliance timelines extended to allow submission of beneficial owner lists, structural changes, and documentary updates.
Timelines for specified KYC requirements for Foreign Portfolio Investors under the April 10, 2018 circular are extended to December 31, 2018. The extension covers submission of beneficial owner lists, structural conformity adjustments, investor identification under the Prevention of Money laundering Rules, furnishing of prescribed documents, and ensuring compliance with aggregated foreign ownership limits. All other provisions of the original circular remain unchanged and custodians/DDPs are to inform FPI clients.