Warehousing extensions and enforcement: delegated bond functions now centralised to import commissionerate for notices and disposals.
ACC Import Commissionerate at New Customs House is delegated all bond-related functions: granting warehousing period extensions, deciding relinquishment of title requests, receiving monthly warehouse stock returns for accountal, issuing initial and follow-up notices for time-expired goods requiring payment and reply, taking immediate action on failure to reply including steps for disposal without further reference, and forwarding disposal proposals to the commissionerate administratively responsible for the warehouse. The Bond Section will be managed by Assistant Commissioner (EPMC) supervised by Joint Commissioner (EPMC).

Empanelment of chartered engineers requires advisory valuation reports and annual self appraisals, noncompliance may lead to panel removal.
Empanelment of chartered engineers is authorised for examination and valuation of second hand machinery at Tuticorin Port; empanelment is valid one year and reviewed thereafter. Empanelled engineers must prepare valuation reports in accordance with CBIC circulars, submit a yearly Self Appraisal Report by 30 April detailing machinery examined and values appraised, and may be removed from the panel for late submission or involvement in customs classification/valuation offences. Certificates by empanelled engineers are advisory and service charges are borne by importers.

Export shed operating hours updated to a restricted window; freight officers remain available round the clock for export clearance.
Timings for receipt of goods in the export shed are revised to a specified evening window, with exporters requested to present consignments within that period to ensure expeditious clearance. Export Freight Officers will remain continuously available to clear shipments and a minimum officer strength will be maintained round the clock; additional officer deployment requests from trade will be considered. The Central Registration Unit will operate during regular daytime working hours, while out of hours appraisement by Export Shed officers is reserved for authorised economic operators, recognised exporters and perishable consignments.

Post sales discount treatment under GST: substance determines whether discount reduces supplier value or is taxable consideration for services.
Post sales discounts fall under clause (b) of sub section (3) of section 15 and are treated based on substance: unconditional discounts relate to the original supply and may be excluded from the supplier's value if sub section (3) conditions are met; discounts contingent on dealer promotional activities constitute consideration for a separate service by the dealer and attract GST with corresponding ITC to the supplier; payments enabling reduced customer prices form part of the dealer's value of supply and affect the customer's ITC entitlement; where discounts cannot be excluded and financial/commercial credit notes are issued, the supplier's original tax liability remains and the dealer need not reverse ITC if he pays the reduced value after adjusting the credit note and original tax charged.

Jurisdictional processing of GST refunds: authority receiving electronically transferred application should process when portal reassignment is unavailable.
Where reassignment on the common portal is unavailable, the tax authority that has electronically received FORM GST RFD-01A should complete processing of refund applications rather than hold the claim; thereafter the authority should inform the common portal of incorrect administrative mapping and request an update so future applications transfer to the correct jurisdictional authority.

Place of supply rules: ancillary port cargo services follow contract-based place provisions; services on temporarily imported goods treated as exported.
Place of supply for port cargo handling services is determined under the IGST provisions applicable to services related to goods and by reference to contractual terms, not under immovable property rules. Services on goods temporarily imported for treatment and exported thereafter without being used in India (for example, cutting and polishing of unpolished diamonds) are subject to the IGST rule treating place of supply under the specific provision for services on temporarily imported goods, and not by the general place of performance rule.

GST on penal interest: taxable when included in value of goods but exempt when charged by lender as interest.
Clarification holds that penal interest included in the consideration for a taxable supply of goods must be included in the value of that supply and is taxable, whereas penal or additional interest charged by a separate lender for extending loans falls within the exemption for interest on loans and is not subject to GST; service fees or other non-interest charges by a lender are not exempt.

IGST refund controls: risk-based examinations may be tapered where prior inspections show no irregularity.
The Board reiterates that 100% physical examination of consignments for exporters flagged as risky is a preventive measure against fraudulent IGST refunds but will be gradually relaxed where prior examinations disclosed no irregularity. RMCC shall use field feedback to re-evaluate risk assessments, taper down the percentage of physical examinations accordingly, and insert suitable system alerts; field formations should report any difficulties to the Board.

Supply exemption: goods sent for exhibition or consignment are not treated as supply or zero rated for reimport.
The Board clarifies that sending goods out of India for exhibition or on consignment does not constitute a supply and therefore is not a zero rated supply; no LUT or bond is required for that outward movement. Consequently, the requirement in Serial No. 1(d) of Notification No. 45/2017 to pay integrated tax at re import is inapplicable, and such re imports should fall under the residuary Serial No. 5 entry of the Notification, including cases involving related persons or unaccepted consignments, subject to the prescribed return period.

CXL concession sugar quota allocated to EU, exports free subject to certificate of origin and reporting requirements.
DGFT allocates a CXL concession sugar quota to the EU for the specified marketing year, permitting exports as 'Free' subject to notification restrictions and continued APEDA reporting. Release into free circulation under EU law requires a Certificate of Origin issued by the Additional Director General of Foreign Trade, Mumbai, with EUR Form endorsement by Customs; export authorisations must bear the specified CXL concession entry and shipments are permitted from the date of this notice for the notified period.

Global Authorisation for Intra Company Transfers permits conditional re export of specified SCOMET items subject to compliance and reporting.
GAICT permits conditional re export of imported SCOMET items/software/technology by Indian subsidiaries to foreign parents or their subsidiaries without pre export authorisation, subject to: a valid foreign license exception equivalent to the SCOMET classification, a governing Master Service Agreement ensuring no change in functionality/classification, declaration of end use, certified or adopted Internal Compliance Programme, consent to inspections, and assessment by an Inter Ministerial Working Group on documentary proof; applicants must file online with prescribed ANF forms and comply with post shipment quarterly reporting and five year record retention.

GST exemption on residential association maintenance charges ends if per-member threshold exceeded and registration turnover met.
GST exemption applies to supplies by an unincorporated or non profit RWA to its own members when reimbursement or share of contribution does not exceed a specified per member monthly ceiling; if the ceiling is exceeded the entire amount is taxable. Registration and GST liability arise only where the per member ceiling is exceeded and the RWA's annual aggregate turnover from supplies meets the statutory registration threshold. RWAs may claim input tax credit on capital goods, goods and input services used to make supplies to members. The per member ceiling applies separately to each residential apartment owned.

Due-date extension for filing income-tax returns under section 139(1) grants taxpayers an extra month to file.
The Central Board of Direct Taxes, under section 119 of the Income-tax Act, extends the due-date prescribed under section 139(1) for filing income-tax returns for Assessment Year 2019-20 from 31 July 2019 to 31 August 2019 for all taxpayers required to file by the original due date, citing difficulties such as delayed issuance of Form 16.

GST exemption on RWA maintenance applies when per-member contributions meet prescribed limits; otherwise full receipts are taxable.
Supply of services or goods by an unincorporated RWA or non-profit entity to its own members for common use is exempt from GST where the contribution or reimbursement does not exceed the prescribed per-member monthly limit; if the RWA's annual aggregate turnover does not exceed the registration threshold it need not register or pay GST even if charges exceed the per-member limit, but where turnover meets or exceeds the threshold and per-member charges exceed the ceiling the entire amount charged is taxable. RWAs may claim input tax credit on inputs, capital goods and input services used to provide supplies to members, and the per-member ceiling applies separately to each residential unit owned.

Zero rated supply clarification: goods sent abroad for exhibition or consignment are not zero-rated until supply occurs.
Mere removal of specified goods for exhibition or consignment without consideration does not constitute a supply and is therefore not a zero rated supply; such movements are treated as sale on approval requiring a delivery challan, record maintenance, and issuance of tax invoice only upon sale abroad within the stipulated period or upon deemed supply on expiry of that period, after which refund or input tax credit claims may be pursued if otherwise eligible.

Intermediary status determines export treatment of ITeS services; non intermediary suppliers may qualify as exports if legal criteria are met.
Clarification explains that an intermediary arranges or facilitates supplies and excludes persons who supply services on their own account; a supplier rendering ITeS services on its own account is not an intermediary, whereas a supplier limited to arranging or facilitating clients' supplies (logistics, clearances, post-sales support) is an intermediary. If both types of services are supplied, intermediary status depends on facts and which service is the principal supply. Non-intermediary suppliers may claim export of services only if supplier and recipient locations, place of supply, foreign exchange receipt, and non-distinct-establishment conditions are satisfied.

DPD-CFS movement requires Out of Charge at port before release, with storage confined to segregated de notified CFS areas.
Movement of containers under the DPD-CFS mode to CFSs at other ports is allowed only after obtaining Out-of-Charge (OOC) at the port/terminal of arrival; port terminals must verify OOC before release. Containers held for examination remain at the port until OOC is granted. After OOC, cleared containers may be transported to consignees or CFSs but must be stored in segregated non customs (de notified) areas separate from customs notified CFS zones. Entry into customs areas at other ports requires transshipment procedures. ICDs providing support must earmark separate de notified storage with distinct access.

Perquisite exclusion for employer-paid medical treatment at approved hospital, tax withholding not required while approval is conditional on compliance.
Approval is granted to Samford Hospital Pvt. Ltd., Kokar Chowk, Ranchi under sub clause (b) of clause (ii) of the proviso to clause (viii) of sub section (2) of section 17 read with Rules 3A(1) and 3A(2). Employer payments for medical treatment at the approved hospital for diseases specified in Rule 3A(2)(e) shall not be treated as a perquisite for sections 15, 16 and 17, and the employer need not deduct tax at source under section 192. The approval is effective from the date of issue for three years and is conditional on continued compliance and may be withdrawn for misrepresentation.

Transit pass requirement for boulder stone exports mandates submission, defacement, and post verification with penalties for discrepancies.
Exporters must submit a copy of the Transit Pass/Challan issued by the relevant State Government department prior to export of boulder stone through any Land Customs Station; Customs officers shall deface the document with sign and seal as a token of perusal without confirming authenticity. Random post verification with issuing State departments or District Councils should be carried out to confirm legal origin, and discrepancies must lead to action under the Customs Act, 1962.

Access to FORM GST DRC-07 granted to zonal anti-evasion authorities to issue notices when vehicles are detained.
Zonal Anti-evasion authorities may access the back-office system to generate FORM GST DRC-07 for registered taxable persons not registered in their zone when those persons' vehicles are detained within the authority's territorial jurisdiction; access is strictly limited to generation of that form and existing territorial jurisdictional boundaries remain unchanged.