Input tax credit exclusion for destroyed or lost goods requires reporting and may trigger recovery unless tax and interest are paid promptly.
Input tax credit is not available for goods lost, stolen, destroyed, written off, gifted, or supplied as free samples; recovery may be initiated by issuing a show cause notice and a statement of wrongly availed input tax. A taxpayer who pays tax and interest within the prescribed period avoids penalty, while voluntary payment with written intimation leads the officer to determine tax, interest and a reduced penalty. Officers must solicit structured stock statements, verify losses through field visits, and reconcile claims with GST backend data.

Return filing deadline: GSTR-3B must be filed electronically through the common portal by the prescribed deadline.
The Chief Commissioner amends a prior notification to require that the return in FORM GSTR-3B for the month of July, 2018 be furnished electronically through the common portal by a prescribed deadline, thereby prescribing the method and timeline for taxpayer compliance under the State GST implementation.

DPD multiple intimation restriction: only the first electronic request per consignment will be accepted; others to be ignored.
DPD importers and customs brokers must submit a single one-time default intimation electronically and must not submit multiple advance intimations for the same consignment. If multiple intimations occur, shipping lines shall consider only the first request and ignore subsequent ones, and must report such multiple intimations to Customs at the designated email. Stakeholders with difficulties should contact the DPD Cell via that email.

DPD code allocation centralises importer registration and triggers automatic terminal registration and PD account opening.
Allocation and use of a unique DPD code is centralized at a designated terminal (JNPCT) which will register importers, perform KYC and allot the code; other terminals and shipping lines must thereafter use that DPD code to extend Direct Port Delivery facilities, register importers suo moto and open PD accounts, with JNPCT notifying terminals and sharing requisite details. Terminals must also forward details of importers already registered only at them to JNPCT for code allotment and must submit fortnightly reports to Customs.

GSTIN migration requirement: provisional registrants must approach nodal officers to complete registration; local Seva Kendras available.
Persons who received only a provisional GSTIN under Form GST REG-26 were instructed to complete migration by approaching the jurisdictional nodal officer within the prescribed time frame. A GST Migration Seva Kendra is functioning at the Medchal Commissionerate headquarters, and additional Seva Kendras are established at field offices; the Notice lists the nodal officers, their designations and contact numbers to facilitate completion of registration.

Courier sample clearance restricts CBE-XII to free bona fide samples and gifts, while commercial samples require CBE-XIII clearance.
CBE-XII clearance is limited to free bona fide commercial samples or prototypes within the prescribed value limit and bona fide personal-use gifts within their separate consignment limit. Courier companies may pre-file or post-file the declaration. Commercial samples are distinct from bona fide commercial samples: they require compliance with Import Export Code, marking, annual value and unit limits, declarations and an undertaking for duty liability if declarations are false. Such commercial samples must be cleared under CBE-XIII. Engineering prototypes are subject to certification, disposal or re-export conditions, and bond requirements.

Manual selection for complete scrutiny prioritises returns with recurring large adjustments, searches, surveys, and registration issues.
Manual selection for Complete Scrutiny in 2018-19 targets returns with recurring substantial additions, transfer pricing confirmations, survey related issues (including retracted disclosures or impounded records), assessments linked to search and seizure, returns filed after reassessment notices, claims of exemptions despite cancellation or non grant of registrations/approvals, and cases flagged by other government agencies alleging specific tax evasion-with some selections requiring prior administrative approval by the relevant principal tax authority. CASS centrally selects Limited and Complete Scrutiny cases by non discretionary data analytics and communicates lists to jurisdictional authorities.

Electronic assessment proceedings: default use of E Proceeding for scrutiny assessments, subject to specified operational exceptions.
Directive mandates that scrutiny assessments be conducted electronically through the E-Proceeding facility using ITBA integrated with the E filing portal, requiring Assessing Officers to send communications via ITBA and assessees to submit responses and attachments through their E filing accounts. Electronic proceedings are the default for assessment framing in the specified year, subject to listed exceptions (including reassessments, set aside matters, non PAN/paper filed returns, limited bandwidth stations, prior substantial conventional hearings, and administrative approvals). Personal hearings remain available in specified circumstances and must be recorded in ITBA.

Restoration of struck-off companies: references to NCLT must be filed and regional status reported promptly.
Regions must identify struck-off/de-registered companies requiring restoration and file references before the NCLT, recording cases in which references have been made and those pending. Each Region shall submit a consolidated status report showing number of cases requiring references, number of references filed, pending cases, list of revived companies and a note on cooperation from MCA/Regional RoCs/NCLT to the Board's designated official within the prescribed timeframe to ensure time-bound compliance with restoration procedures under the Companies Act, 2013.

Contesting adverse tax judgments on merits required for specified issue categories regardless of monetary thresholds or tax effect.
Adverse tax decisions on specified categories must be contested on merits irrespective of monetary thresholds or absence of tax effect. The amended paragraph directs appeals in cases involving constitutional validity challenges; findings that a Board order, notification, instruction or circular is illegal or ultra vires; accepted Revenue Audit objections; additions for undisclosed foreign income/assets or foreign bank accounts; additions based on information from external law enforcement agencies; and matters where prosecution has been filed and is pending.

Adverse judgments should be contested on merits irrespective of tax effect, including constitutional challenges and undisclosed foreign assets.
Para 10 is amended to mandate that adverse judgments in specified categories be contested on merits notwithstanding that the tax effect is below prescribed monetary limits or there is no tax effect. The specified categories are constitutional validity challenges; findings that Board orders/notifications/instructions/circulars are illegal or ultra vires; accepted Revenue Audit objections; additions for undisclosed foreign income/assets/bank accounts; additions based on information from external law enforcement/intelligence agencies; and cases where prosecution is pending.

GST migration window allows taxpayers who filed Part A only to approach nodal officers to complete registration before the deadline.
Taxpayers who filed Part A of FORM GST REG-26 but not Part B must approach jurisdictional Central/State Tax nodal officers or designated Special Desks with the prescribed Request Letter to seek opening of the migration window and complete registration; the department has shared listed cases with GSTN and published the list on its portal, and Special Desks will receive outstanding requests until the stated deadline.

Tax exemption for vocational training clarified: designated trades exempt; others taxable, including exam and admission services.
Private ITIs offering approved vocational courses in designated trades qualify as educational institutions and their vocational training services are exempt from GST; services for non-designated trades are taxable. For designated trades, entrance fees and services relating to admission or conduct of examinations by private ITIs are exempt, whereas analogous services for non-designated trades attract GST. Government ITI services to individual trainees, including training and examinations, are exempt as government-provided services to individuals.

Fertilizer classification: supplies for direct use or for manufacturing complex agricultural fertilizers attract concessional GST rate, others taxed higher.
Goods under Chapter 31 used directly as fertilizers, or supplied for use in manufacturing other fertilizers intended for agricultural use, attract the concessional rate under the GST schedule; items "clearly not to be used as fertilizer" are placed on a higher GST schedule and do not qualify for the concession.

GST on retained feedstock: tax is payable on the net quantity retained by the manufacturer, not on returned gas.
GST is payable by the refinery on the value of the net quantity of petroleum gases retained by the recipient manufacturer for manufacture of petrochemical and chemical products; returned quantities are not taxable for the refinery unless it subsequently supplies them to another person. This treatment applies mutatis mutandis to other cases where feedstock is retained by the recipient and residual material is returned, and flow net billing is to be done on the amount retained by the recipient.

Exemption for vocational training: designated-trade ITI courses and related exams are GST-exempt, others remain taxable.
Private ITIs offering approved vocational courses in designated trades qualify as educational institutions and their training services are exempt from GST; services in non-designated trades are taxable. Examination and admission services for designated trades by private ITIs are exempt, while similar services for non-designated trades are taxable. Services by Government ITIs to individual trainees, including training and examinations, are exempt as government-provided services.

GST classification and rate guidance clarifies tariff headings and applicable tax treatment for various goods and services.
Clarification identifies tariff headings and GST treatment: fortified toned milk under HSN 0401 is nil rated; all beet and cane sugar under heading 1701 attract 5%; both plain and modified tamarind kernel powder under chapter 13 attract 5%; unsealed drinking water for public supply is nil rated; normal human plasma attracts 5% while other plasma products under HS 3002 attract 12%; wipes are classified by the component giving essential character (HS 3307 or 3401 at 18% as applicable); metallised yarns (Kasab) generally attract 12% under heading 5605 except a specified real zari item at 5%; marine engines as parts of fishing vessels attract 5%; cotton quilts are cotton-filled irrespective of cover and taxed by value thresholds; bus body building is GSTable at 28% when sold as a bus and at 18% when supplied as job work; disc brake pads classify under 8708 at 28%.

Concessional GST on fertilizers clarified: supplies for direct use or to manufacture agricultural complex fertilizers receive concessional treatment.
Fertilizers falling under Chapter 31 supplied for direct use as fertilizers, or supplied for use in manufacturing other complex fertilizers intended for agricultural (soil or crop) use, qualify for the concessional IGST rate; items "clearly not to be used as fertilizers" remain outside concessional treatment. The circular is clarificatory and implementation issues should be reported to the Commissioner.

GST on retained petroleum gases clarified - refinery liable on net quantity retained; returned volumes taxable when re-supplied.
GST on petroleum gases supplied through continuous pipelines for use as feedstock is payable by the refinery only on the net quantity retained by the manufacturer; the refinery will be liable to pay GST on the returned quantity only when that returned quantity is supplied to any other person. This clarification applies mutatis mutandis to other cases where feedstock is retained by the recipient and residual material returned, and commercial net billing on the retained amount is recognised.

GST classification clarifications: specified goods attract differentiated GST rates according to tariff headings and supply character.
Clarification on GST classification and applicable rates: fortified toned milk (HSN 0401) attracts Nil rate; all beet and cane sugar under heading 1701 attract five percent; both plain and modified tamarind kernel powder under chapter 13 attract five percent; drinking water supplied for public purposes not in sealed containers is Nil rated; normal human plasma attracts five percent while other plasma products under HS 3002 attract twelve percent; wipes are classified by essential character under HS 3307 or 3401; metallised kasab yarn generally attracts twelve percent under heading 5605 with a specified five percent exception; marine engines as parts of fishing vessels attract five percent; cotton filled quilts are classified as cotton quilts; bus body building is taxed as vehicle supply or service depending on who supplies the chassis; disc brake pads classify under heading 8708 and attract the motor vehicle parts rate.