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 Relevant prior circular clauses are rescinded to the extent covered by these guidelines, and exchanges/clearing corporations must notify members, amend rules and report implementation to SEBI.

Composition levy election deadline is extended, allowing eligible registered persons additional time to complete required filings.
Eligible registered persons seeking the 3% central-tax composition option may file Form GST CMP-02, using the specified supplier category, up to 30 September 2019 rather than 31 July 2019. The revised timetable retains the obligation to furnish Form GST ITC-03 under applicable composition-rule requirements for persons opting for this composition treatment.

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.

Zero rated supply clarification: goods sent abroad for exhibition on approval are not zero rated until sale or deemed supply.
The circular clarifies that goods sent/taken out of India for exhibition or on consignment for export promotion do not constitute a supply at the time of removal unless they satisfy the tests of supply; such movements are not zero-rated supply. Registered persons must maintain prescribed records and accompany goods with a delivery challan. No bond or LUT is required at removal. If goods are sold abroad within the stipulated period, invoices must be issued on sale; if not sold or returned, supply is deemed at period expiry and an invoice must be issued then, after which refund claims for zero-rated supply may be pursued if eligible.

Intermediary classification under GST determines whether ITeS providers qualify as exports and may claim export benefits.
The circular clarifies that suppliers of ITeS who supply services on their own account (e.g., back-office operations, call centres, data processing) are not intermediaries, even when serving clients' customers; providers whose role is limited to arranging or facilitating supply (e.g., logistics, order placement, clearances, transportation, post-sales support) are intermediaries. When both types of services coexist, classification depends on facts and which service is the principal supply. Non-intermediary suppliers may claim export of services benefits only if they satisfy the statutory criteria including recipient location, place of supply, and receipt of payment in convertible foreign exchange.

GST liability on RWA member contributions clarified for application under the Uttar Pradesh tax regime.
GST liability on monthly subscription or contribution collected by Resident Welfare Associations from members was clarified by reference to the central circular dated 22.07.2019. The clarification was stated to apply equally under the Uttar Pradesh Goods and Services Tax Act and Rules, and officers were directed to be informed so that compliance could be ensured accordingly.

Composition scheme opt-in deadline extended; registered persons must file FORM GST CMP-02 and furnish FORM GST ITC-03.
Registered persons opting for the composition scheme must file an intimation by submitting FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" (Sl. No. 5(iii)); the deadline for such intimation is extended to 30th September, 2019. Such persons must also furnish a statement in FORM GST ITC-03 as required by sub rule (3) of rule 3.

Composition levy intimation deadline extended for registered persons opting for State tax at 3% under GST.
The corrigendum revises the deadline for a registered person opting for payment of State tax at 3% under the composition levy benefit. The intimation is to be filed in FORM GST CMP-02 by selecting "Any other supplier eligible for composition levy," and the registered person must also furnish FORM GST ITC-03. The time limit is extended to 30 September 2019.