Zero-rated supply: sending goods abroad for exhibition is not zero-rated; invoicing on sale or non-return triggers export treatment.
Sending or taking goods out of India for exhibition or on consignment is not a supply under section 7 and therefore not a zero-rated supply under section 16; specified goods must be accompanied by a delivery challan under rule 55 and records maintained. No bond or LUT is required. Supplies occur on the date of sale abroad for quantities sold within the stipulated period, or on expiry of that period for unsold/unreturned quantities; tax invoices must be issued accordingly under sections 12 and 31 read with rule 46. Refunds of input tax credit may be claimed after invoicing if eligible under section 54(3) and rule 89(4).

Export of services clarified: ITeS suppliers not acting as intermediaries can qualify as export when export conditions are met.
Clarification explains that suppliers of ITeS services who provide those services on their own account are not intermediary under the integrated GST definition, while suppliers who merely arrange or facilitate a client's supply (pre delivery, delivery and post delivery support) are intermediaries. Mixed cases combining ITeS on own account and facilitation/support services require a facts and circumstances analysis to identify the principal supply. Non intermediary ITeS suppliers may qualify as export of services if they meet the criteria of supplier and recipient locations, place of supply outside India, receipt of payment in convertible foreign exchange, and not being merely establishments of a distinct person.

Refund cap for integrated tax/cess: claims limited to aggregate amounts declared in GSTR-3B for the corresponding period.
Corrigendum permits registered persons to file refund applications in Form GST RFD-01A on the common portal for an extended range of tax periods, provided that the refund of integrated tax/cess claimed does not exceed the aggregate integrated tax/cess reported under columns 3.1(a), 3.1(b) and 3.1(c) of Form GSTR-3B for the corresponding tax period.

GST exemption threshold for RWA maintenance: exceeding it renders the entire charge taxable unless turnover stays below registration limit.
Supply of services by an RWA to its own members is exempt from GST where reimbursement or contribution does not exceed Rs. 7,500 per month per member; an RWA whose annual aggregate turnover does not exceed the statutory registration threshold need not register or pay GST even if charges exceed that ceiling. RWAs may claim input tax credit on capital goods, goods and input services used to supply members. If charges exceed the exemption ceiling, the entire amount is taxable. Membership and the ceiling apply per apartment owned.

Post sales discounts: supplier obligations determine GST treatment, affecting supply valuation and input tax credit eligibility and dealer service characterization.
Treatment of post sales discounts depends on their nature: unconditional discounts relate to the original supply and may be excluded from the supplier's value of supply under section 15(3); discounts conditional on dealer promotional activities are consideration for services supplied by the dealer and attract GST with corresponding ITC to the supplier. Discounts enabling reduced customer prices must be added to the dealer's value of supply, and customer ITC is limited to tax actually paid. If a supplier cannot exclude a discount, it may issue commercial credit notes but cannot reduce original tax liability; dealers need not reverse ITC if they pay the reduced value after adjustment plus original tax.

Refund processing: authorities receiving mis-mapped GST applications must process refunds and promptly request portal mapping correction.
Where the common portal has incorrectly routed FORM GST RFD-01A to a tax authority different from the taxpayer's administrative assignment and electronic re-assignment is not available, the tax authority that received the application should process the refund without delay and thereafter notify the common portal of the incorrect mapping and request an update so future applications are transferred to the correct jurisdictional authority.

Place of supply rules for port cargo services and temporary imports clarified: apply contract terms or IGST exceptions for processing.
Clarification: port cargo-handling activities (unloading, haulage, movement to berth/plot, loading) are ancillary services not related to immovable property; their place of supply is determined by the IGST provisions applicable to ancillary services and the contract between supplier and recipient. For services on goods temporarily imported for processing and exported without being put to use, such as cutting and polishing of diamonds, the place of supply follows the special rule for temporarily imported goods exported after processing rather than the general rule locating services where performed.

GST applicability on penal interest: taxable when included in sale consideration, exempt when charged by lender as interest.
The circular distinguishes two scenarios: penal interest charged by a seller on instalment sales is included in the value of the taxable supply of goods and is subject to GST, whereas penal interest charged by a separate lender on a loan repayment qualifies as interest under the exemption notification and is not subject to GST; non-interest service fees levied by lenders are not exempt.

GST exemption ceiling for residential association subscriptions determines taxability, registration obligations and input tax credit entitlement.
Supplies by RWAs to their members for common use are exempt from GST where member contributions do not exceed the prescribed per member monthly ceiling; if contributions exceed that ceiling the entire amount becomes taxable. Registration and GST liability also require the RWA's annual aggregate turnover to meet or exceed the prescribed threshold; RWAs below that turnover need not register even if contributions exceed the ceiling. The per member ceiling applies separately to each residential apartment owned, and RWAs may claim input tax credit on capital goods, goods and input services used to supply members.

Partial crediting of re-export bonds allows incremental release of bond and bank guarantee amounts upon officer approval.
ICES provides a "Partial Credit of RE Bond" option whereby a job with RE Bond number, Bill of Entry and Shipping Bill details and specified bond/BG amounts is created and submitted; the job is routed to the Dy/Asst Commissioner (AC Bonds) in the ACB role who may approve, reject, or return it, and upon approval the indicated bond and bank guarantee amounts are credited.

Standardized reporting of Code of Conduct violations required; entities must use prescribed format and maintain a violations database.
Mandated reporting requires listed companies, intermediaries and fiduciaries to use the prescribed Annexure A format to report violations of the Code of Conduct by designated persons and immediate relatives, to maintain a database of such violations, to record written reasons for any action taken, and to include particulars such as designation, functional role, transaction details and prior instances; the requirement is effective from the date of the circular and issued under statutory regulatory powers.

eSANCHIT paperless LPCO uploads: beneficiaries barred from self-upload from 01.08.2019; PGAs must upload recent LPCOs.
Beneficiary self-uploading of previously issued LPCOs via eSANCHIT will be deactivated from 01.08.2019; PGAs must upload LPCOs they issued during the 15 day period before that cut off and may upload earlier LPCOs to enable beneficiary use. PGAs will communicate LPCO issuances and IRNs to beneficiaries through email addresses registered in ICEGATE, and beneficiaries must ensure correct email registration since an auto registration option based on GST email IDs exists for limited eSANCHIT purposes.

Waiver of Late Filing Penalty for Bills of Entry due to ICEGATE outage; affected filings exempted pending verification.
A general waiver of penalty for late presentation of Bills of Entry is provided where ICEGATE non functioning impeded IRN generation; affected consignments with IGMs filed during the outage and Bills of Entry within the affected dates will not be charged late fees, with waivers processed by the respective Deputy/Assistant Commissioners. For filings delayed beyond the remedial date, brokers or importers must submit Job Numbers, screenshots, or ICEGATE messages as evidence for consideration on merits by the Deputy/Assistant Commissioners.

Late filing exemption for bills of entry granted after electronic document portal failures, with waivers processed by local commissioners.
No late-filing charges will be imposed for Bills of Entry affected by e-sanchit portal failures that prevented generation of Image Reference Numbers; consignments with entry inward dates 15-16 July and Bills of Entry dated 16-17 July qualify, and waivers will be processed directly by the respective Deputy/Assistant Commissioners as a trade-facilitation measure.

Late filing exemption for Bills of Entry granted after portal failures; waivers subject to documentary evidence and officer discretion.
Exemption from late filing charges is granted for Bills of Entry delayed by e Sanchit/ICEGATE portal failures on the specified dates; affected consignments within the stated entry inward and Bill of Entry date ranges will have charges waived by the respective Deputy/Assistant Commissioners. For Bills of Entry filed after the specified period, Customs Brokers or importers must submit evidence (job numbers, screenshots, ICEGATE messages) showing attempted submission; such waivers will be considered on merits by the respective DC/AC, and ongoing difficulties should be reported to the Additional Commissioner (Import).

Sending goods abroad for exhibition is not a supply and triggers invoicing and refund rules only on sale or expiry.
Goods sent or taken out of India for exhibition or consignment for export promotion are not a supply under section 7 and thus not a zero rated supply under section 16 unless covered by Schedule I. Such movements are treated as sale on approval, require a delivery challan under rule 55, and records per the annexure. Tax invoices must be issued when goods are sold abroad within six months or on expiry of six months if not sold or returned. Refunds of input tax credit for zero rated supply are claimable only after issuance of the tax invoice and meeting eligibility under section 54(3) and rule 89(4).

Export of services: ITeS suppliers (non intermediaries) qualify if supplier, recipient, place and foreign exchange payment criteria are met.
Clarification that intermediary status hinges on whether a supplier arranges or facilitates supplies for others or supplies services on his own account; ITeS activities supplied on the supplier's own account (such as back office, call centres, data processing, payroll, website services) are not intermediaries, while facilitative back end support services that arrange or enable a client's supply are intermediaries. Mixed cases require fact specific determination of the principal supply. Non intermediary ITeS suppliers may qualify as export of services only if supplier and recipient locations, place of supply, receipt of payment in convertible foreign exchange, and distinct establishment conditions are all satisfied.

Refund claim limitation: filing in Form GST RFD-01A allowed with cap tied to integrated tax/cess entries in GSTR-3B.
Registered persons may file refund applications in Form GST RFD-01A on the common portal for the corrigendum's extended tax-period coverage, provided the refund of integrated tax/cess claimed does not exceed the aggregate integrated tax/cess amounts shown in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of Form GSTR-3B filed for the corresponding tax period; implementation difficulties should be reported to the Chief Commissioner of State Tax.

Exemption for penal interest: interest covered by notification is not subject to GST, taxable supply value remains unchanged.
Where additional or penal interest charged on a transaction is covered under Sl. No. 27 of notification No. 12/2017 State Tax (Rate) dated 30.06.2017, that penal interest is not subject to GST; the corrigendum corrects the earlier text that erroneously stated the interest was not covered by the notification, and the taxable value of the underlying supply remains as stated.

Penal interest exemption under GST applies where the underlying transaction falls within the specified notification entry and preserves taxable supply value.
Additional or penal interest arising from a transaction between Y and M/s ABC Ltd. that falls within the specified exemption entry is not subject to GST because it is covered by that entry. The value of the mobile supply by X to Y remains Rs. 40,000 for GST levy purposes.