Anti-profiteering screening committee nomination of a state government representative under Uttar Pradesh GST rules.
Nomination of a State Government representative to the Uttar Pradesh Anti-Profiteering Screening Committee constituted under Rule 123(2) of the Uttar Pradesh GST Rules, 2017. The Committee is the State Level Screening Committee for anti-profiteering matters and consists of one State Government officer nominated by the Commissioner and one Central Government officer nominated by the Chief Commissioner. Ms. Yashu Rustagi, Additional Commissioner, Commercial Tax/State Tax, Uttar Pradesh, is nominated as the State Government representative.

GST refund processing: special mela to expedite pending refunds and prioritise MSME claims within prescribed timelines.
A Special Refund Mela will run from 01.09.2019 to 22.09.2019 to dispose of GST refund claims pending as on 23.08.2019 on or before 22.09.2019. Special attention will be given to refunds filed by MSME applicants whose annual aggregate turnover in the preceding financial year did not exceed Rs. 2 Crores; eligible claimants are requested to utilise this opportunity and Trade & Industry Associations are asked to inform their members.

IGST export refunds: SB005 rectification mechanism extended to permit invoice mismatch corrections and refund processing.
Extension of the SB005 alternate mechanism allows rectification of invoice mismatches affecting IGST export refunds for Shipping Bills within the covered filing period; exporters should avail the rectification facility with prescribed documentation and may contact designated Customs Drawback/Export officials for assistance, while Customs Brokers and trade associations are requested to publicize the notice.

Manual selection for complete scrutiny sets thresholds and conditions and requires administrative approvals for intelligence-referred cases.
Rules set parameters for manual selection of returns for Complete Scrutiny: recurring additions in earlier years above specified thresholds and high-value transfer pricing additions where additions are final or confirmed on appeal; cases from surveys if disclosure retracted; assessments following search and seizure; claims of exemption despite cancellation of registration/approval (except where reversed on appeal); and returns flagged by law enforcement/intelligence/regulatory agencies subject to prior administrative approval.

Refund of taxes on airport retail sales enables retail outlets to claim tax refund for supplies to eligible outgoing tourists.
Retail outlets beyond immigration counters at international airports can claim refund of applicable taxes paid on inward supplies of duty paid indigenous goods when those goods are supplied tax free to eligible outgoing international tourists. Refunds are invoice based (not input tax credit), require GST registration, electronic records with an audit trail, and specific supporting documents (passport and boarding pass data, passenger declaration, invoice). Claims are filed monthly or quarterly in FORM GST RFD 10B (manually until online utility exists) with undertakings, GSTR 3B/GSTR 2A copies; officers validate via portal and GSTR 2A and sanction refunds with prescribed procedures and recovery measures.

GST exemption ceiling for RWA subscriptions limits taxability; exceeding the ceiling renders the full maintenance 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 monthly contribution per member does not exceed the prescribed exemption ceiling. The exemption applies per residential apartment owned. If the RWA's annual aggregate turnover is below the statutory registration threshold, it is not required to register or pay GST even if monthly charges exceed the ceiling. Where turnover meets or exceeds the threshold and monthly charges exceed the ceiling, the entire maintenance amount is taxable. RWAs may claim input tax credit on inputs and input services used.

Direct Port Delivery eligibility: AEO or compliant high-volume importers may access DPD subject to operational conditions and disclosures.
Guidelines set eligibility for Direct Port Delivery (DPD): AEO Tier I-III holders or importers with a clear compliance record and specified container import volume qualify, with Chief Commissioner discretion to relax volume benchmarks for deserving cases. Exclusions cover recent mis-declaration or diversion cases, prosecutions under the Customs Act, consignments under mandatory full examination, and predominant LCL importers. Conditions require consignments to be fully facilitated or not examined, importers to open PD accounts and arrange their own transport, and compliance with zone-prescribed procedures. Annexure-A prescribes application details and undertakings including 24-hour clearance, advance bill filing and duty payment, cooperation with scanning and declaration of no adverse five-year compliance history.

Line of Credit conditions require majority Indian sourcing, EDF declaration and specified utilisation for financed projects.
A Government of India-supported Line of Credit (LoC) of USD 800 million from Exim Bank to the Republic of Maldives finances eligible exports of goods, works and services, with at least 75 per cent of contract value to be supplied from India and up to 25 per cent procured outside. The Agreement is effective from August 20, 2019, with a terminal utilisation period of 60 months after scheduled project completion. Shipments must be declared in the Export Declaration Form. No agency commission is payable under the LoC, though exporters may use own funds or EEFC balances for commissions, subject to realisation and AD Category I bank compliance. The directions are issued under FEMA powers.

Pre shipment inspection agency recognition reopened for applications; specified documentation and office lease proof required for consideration.
The Directorate General of Foreign Trade invites applications for recognition or extension of recognition as Pre shipment Inspection Agencies (PSIA), reopening consideration for certain late applications after an Inter Ministerial Committee decision. Eligible applicants under Appendix 2G with validity up to June 2020 may apply by the specified deadline, submitting ANF 2L details of instruments/explosive detectors, two hard copies, stated areas of operation, and lease agreements for head and branch offices, via the designated email and physical address to the R&I Section, Udyog Bhavan, New Delhi.

Legacy dispute resolution scheme offers staged relief, waiver of penalties and discharge on payment and withdrawal of appeals.
Sabka Vishwas Scheme, 2019 provides a time bound mechanism to settle legacy Central Excise and Service Tax disputes by fixed reliefs and waivers. Reliefs are percentage reductions tied to the known duty amount, full waiver of interest and penalty is provided, and voluntary disclosures require full payment. Payment and withdrawal of appeals (or deemed withdrawal) lead to issuance of a Discharge Certificate conclusively closing the matter, subject to limited reopening for false voluntary disclosures; eligibility, exclusions, adjustment of pre deposits and input credit, declaration per case, and a thirty day payment timeline are prescribed.

Sabka Vishwas relief scheme offers structured relief and discharge certificates to settle legacy central excise and service tax disputes.
The Scheme provides two mechanisms-dispute resolution and amnesty-with automated, duty linked relief (reduced payment percentages for contested/adjudicated dues, full payment for voluntary disclosures, and waiver of interest and penalty); separate declarations are required for each case, pre deposits may be adjusted, and on payment plus withdrawal of appeals a discharge certificate issues providing conclusive final closure except limited reopening of voluntary disclosures within one year for false particulars.

IGST refund processing requires correction of EGM and invoice/GSTN mismatches for exporters to secure refund credit.
Refund of IGST on exports is contingent on correct EGM/Gateway EGM filing and reconciliation between GST invoices and Shipping Bills; EGM errors and Gateway omissions (USB006) block migration from IGST Temporary Scroll to Final Scroll and prevent refund. Exporters facing SB003 or SB005 must provide self certified GSTR 1/Table 6A, GSTR 3B and a Concordance Table; manual officer interface processing is available only for Shipping Bills filed up to 31.07.2019. Incorrect PFMS/bank details must be corrected with supporting bank and IEC documents.

IGST refunds verification: interim mechanism extended to cover exports with GST payment mismatches, requiring reconciliation and certified confirmation.
The interim solution of Circular 12/2018-Customs is extended mutatis mutandis to Shipping Bills filed in April 2018-March 2019 where GSTN-to-Customs transmission failed due to payment mismatches between GSTR-1 and GSTR-3B. For that period, cumulative IGST payments in GSTR-1 and GSTR-3B will be compared, and exporters must furnish a Chartered Accountant certificate confirming no discrepancy between refunded IGST and actual IGST paid for exports, to be submitted by the prescribed deadline.

Standard Input-Output Norms set for Cocoa Butter exports; specified raw material requirement and actual user import condition enforced.
Notification under Para 1.03 of the Foreign Trade Policy, 2015-2020 adds SION E-135 for Cocoa Butter, prescribing the required quantity of dried and fermented cocoa beans per unit of Cocoa Butter and stipulating that import of the input is subject to Actual User Conditions.

IGST export refunds extended; rectification via Officer Interface and CA reconciliation required for GST return mismatches.
Extension permits rectification through the Officer Interface for shipping bills filed up to 31 July 2019 for errors including SB005 (invoice mismatch), SB003 (GSTIN mismatch), SB000 (IGST not reflected) and short refunds; affected exporters must submit reconciliation and rectification details to the IGST Refund Cell (Port). For cases where GSTN-to-Customs transmission failed due to payment mismatches between GSTR-1 and GSTR-3B, the procedures of the earlier circular apply mutatis mutandis for the April-March 2018-19 period, and a CA certificate confirming no discrepancy between refunded and paid IGST for that period must be furnished.

Electronic filing of Section 74 re-export shipping bills required, with identity verification, e-document upload and system-based drawback processing.
Electronic filing of shipping bills for re-export under Section 74 is required in ICES (Scheme Code 19/Drawback Sr. No. 9801 until a separate code exists), with exporters clearly indicating "Re-export under Section 74" and import details in item details. Officers must verify identity of goods and determination of use by examination, record departmental comments before LEO, and ensure supporting documents are uploaded to eSANCHIT. Drawback claims will be processed in the system after EGM verification, IGST claims follow existing IGST guidance, and Guaranteed Remittance waivers may be obtained where applicable.

Adjudication of show cause notices to proceed despite prior callbook status; complete proceedings expeditiously in law.
Adjudication of show cause notices previously kept in the callbook should proceed: the Department secured a stay of the High Court order and directed, via Board Instruction of 03.01.2017, that field formations adjudicate these cases in accordance with law and implement time bound action plans to complete proceedings expeditiously.

TRQ allocation for preferential sugar exports to USA establishes eligibility, certification and reporting requirements for the fiscal year.
Allocation of a Tariff Rate Quota (TRQ) authorises export of specified raw cane sugar, refined and speciality sugar and sugar containing products to the United States for the stated fiscal year; exports under this allocation are classified as Free but remain subject to notified conditions. Certificate of Origin, where required for preferential treatment, will be issued by the designated authority in Mumbai, and exporters must follow the reporting and certification requirements prescribed in the referenced notifications.

Permissibility of container handling in bonded warehouses: placing mono cartons after statutory labelling allowed to prevent damage.
Placing mono cartons on imported Bottled In Origin alcoholic beverages after statutory labelling does not amount to processing that produces a distinct product and so is not allowable under the manufacture provision; however, removal of shipper's cartons, labelling, and repacking into mono cartons and outer cartons to prevent loss or damage is permissible in public and private bonded warehouses under clause (b) of section 64 of the Customs Act.

Project import module mandates electronic project and bond registration and electronic filing of import declarations.
Rollout mandates implementation of a Project Import Module in ICES to replace manual processing by enabling electronic project registration using scheme code PI with mandatory PI bond linkage, generation of a project license number for quoting in Bills of Entry, registration of a national provisional PI bond usable at any port, filing of provisional BEs with item wise debits to the project/bond, maintenance of a project ledger, and finalisation of BEs with re crediting of the bond via existing FAO/FDC options.