Uniform implementation of GST guidance: state tax officers directed to apply the central corrigendum for consistent enforcement.
Instruction under the State Act's power to secure uniform implementation directing specified state tax officers to follow the Corrigendum to Circular No. 45/19/2018-GST issued by the central GST Policy Wing; the corrigendum is annexed and must be applied to ensure consistent interpretation and enforcement across field formations.

Uniformity in GST implementation: Tripura directs state tax officers to adopt the central corrigendum for consistent application.
Corrigendum mandates that state tax officers adopt the CBIC GST Policy Wing corrigendum to Circular No. 102/21/2019-GST to ensure uniformity in implementation of GST provisions across field formations; the Chief Commissioner directs all subordinate officers to follow the attached central clarification as operative guidance under the State's statutory administrative powers.

Audit and limited review formats updated to align with revised auditing standards; new templates required for listed entities.
Certain illustrative formats for limited review and audit reports for listed entities and those consolidated with them are replaced to align with revised auditing and review standards. The updated templates cover unaudited standalone quarterly and year to date results, audited standalone results, consolidated quarterly and annual results, and bank specific variants; they restate auditor responsibilities, management and board duties, group consolidation disclosures, and procedures for reliance on other auditors. Stock exchanges must notify listed entities and disseminate the changes; the replacements apply from the financial results for the effective quarter specified by the circular.

Goods sent abroad for exhibition and consignment for export promotion governed by central GST clarification to ensure uniform compliance.
Clarification addresses the GST treatment and administrative handling of goods sent out of India for exhibition or on consignment for export promotion, based on a circular issued by the central GST Policy Wing; the State tax authority directs all field formations to follow that circular to ensure uniform implementation and harmonise assessment and compliance procedures.

Supply of ITeS services: follow GST clarification to ensure uniform implementation of tax provisions across field formations.
The circular directs that clarifications in the annexed central GST circular on the supply of Information Technology enabled Services (ITeS services) - including classification, place of supply, and charging mechanisms - be followed uniformly by field formations. Issued under section 168 of the Tripura State Goods and Services Tax Act, 2017, the State tax administration mandates adherence to the annexed circular to ensure consistent implementation of GST provisions for ITeS supplies.

Disposal of seized Muriate of Potash: require grade inspection and restrict auctions to fertilizer and mixture manufacturers.
Seized MoP must be inspected to determine Standard Grade or Non-Standard Grade by CFQCTI/regional labs or State competent authority. Standard grade MoP shall be disposed via e auction restricted to Fertilizer Manufacturers, Mixture Manufacturers and agricultural research institutions. Non standard grade MoP shall be sold only to Fertilizer Mixture Manufacturers for use as raw material for NPK mixtures; disposal to industrial units is not permissible under the Fertilizer Control Order 1985. Auction notices and final disposal orders must be endorsed to the Department of Fertilizers and the Department of Agriculture, and no parallel investigations should be pending before disposal.

Goods sent abroad for exhibition are not a supply or zero rated until sold or after six months, invoicing then required.
Sending or taking specified goods out of India for exhibition or consignment is not a supply absent consideration and is treated as sale on approval; it is not a zero rated supply. Such goods must be accompanied by a delivery challan under rule 55. The actual supply is recognised on sale abroad within six months or on expiry of six months if not sold or returned, and a tax invoice must be issued at that time. Refund of input tax credit for zero rated supply may be claimed if otherwise eligible and after the tax invoice is issued.

Export of services clarified: ITeS suppliers not arranging facilitation may qualify as export, subject to statutory conditions.
The circular clarifies that a supplier of ITeS who supplies backend services on his own account is not an intermediary, whereas a supplier whose role is limited to arranging or facilitating pre delivery, delivery or post delivery support is an intermediary. Where a supplier performs both types of services, intermediary status depends on which service is the principal supply. Non intermediary ITeS suppliers may claim export of services benefits if statutory conditions regarding location, place of supply, convertible foreign exchange receipt, and distinct establishments are met.

Exemption from late filing charges for Bills of Entry due to electronic filing failures; waivers subject to evidence and discretion.
Exemption granted for late presentation charges where electronic portal failures prevented timely filing of Bills of Entry; affected consignments within the specified entry and filing date ranges will receive waivers handled by the respective Deputy/Assistant Commissioners. For filings delayed after the specified period due to continued portal acknowledgement failures, Customs will consider waiver requests on merits upon submission of evidence of attempted filing such as job numbers, screenshots, or portal messages.

Refund filing eligibility extended: refund claims limited to integrated tax/cess reported in GSTR-3B for extended period.
The corrigendum extends the tax periods for which registered persons may file refund applications in FORM GST RFD-01A on the common portal to cover periods commencing from 01.07.2017 up to 30.06.2019, provided the refund of integrated tax/cess claimed does not exceed the aggregate integrated tax/cess shown in columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B for the corresponding tax period.

GST liability on interest, penalty and late fee clarified through a revised corrigendum for departmental compliance.
A revised corrigendum is issued in respect of CBIC Circular No. 102/21/2019-GST, which clarified the GST liability on interest, penalty and late fee. The earlier corrigendum contained errors, and CBIC has now issued a further corrigendum dated 15.07.2019 to correct those defects. The enclosed corrigendum is circulated for information and compliance, with a direction that subordinate officers be apprised and the revised position followed accordingly.

Penal interest exemption under notification clarified: GST remains non-applicable where penal interest is covered by the notification.
Corrigendum to para 5 (Case 2) of Circular No. 74/2019-TNGST clarifies that the additional/penal interest charged between Y and M/s ABC Ltd. is covered under Sl. No. 27 of Notification No. 12/2017-Central Tax (Rate) and the corresponding Tamil Nadu notification, and therefore the penal interest would not be subject to GST; the value of supply of the mobile by X to Y remains Rs. 40,000 for GST levy purposes.

Goods sent abroad for exhibition not a supply; tax and invoice duties arise if sold or not returned.
Sending or taking goods out of India for exhibition or consignment is not a supply and therefore not a zero-rated supply; such goods must be accompanied by a delivery challan, no bond or LUT is required at removal, and tax invoices are to be issued when quantities are sold abroad or on expiry of the six months period for quantities neither sold nor brought back. Refund claims for zero-rated supplies can be made only after the tax invoice is issued and eligibility conditions are satisfied.

Export of services: Clarifies when ITeS suppliers and intermediaries qualify for export treatment under GST.
Clarifies when ITeS suppliers are treated as intermediaries under the IGST definition and when they may claim export of services benefits. Suppliers who provide ITeS services on their own account are not intermediaries; those who merely arrange or facilitate a client's supply (logistics, clearances, delivery and support) are intermediaries. Mixed cases depend on facts and the principal supply. Non-intermediary suppliers meeting export conditions-supplier in India, recipient and place of supply outside India, payment in convertible foreign exchange, and not merely distinct establishments-may avail export benefits.

Non-supply status of goods sent abroad for exhibition affects invoicing and refund eligibility under GST.
Goods sent or taken out of India for exhibition or consignment do not constitute a supply under section 7 of the CGST Act in the absence of consideration and therefore are not zero rated supply under section 16 of the IGST Act. Such movements should be accompanied by a delivery challan and recorded per the Annexure; bond/LUT is not required at removal. Supply is effected on sale abroad or deemed on expiry of six months if goods are neither sold nor returned, and tax invoices and refund claims follow accordingly under sections 12, 31 and 54 read with the relevant rules.

Intermediary status affects export of services classification and eligibility for export benefits under GST law.
Clarification explains that a supplier of ITeS services who supplies services on his own account is not an intermediary under the IGST Act, while a supplier whose role is merely to arrange or facilitate the supply of goods or services for a foreign client will be an intermediary; where both activities occur classification depends on facts and which service is the principal supply. A non intermediary supplier may qualify as export of services if supplier and recipient locations, place of supply, convertible foreign exchange payment and independent establishment criteria are satisfied.

Audit of GST taxpayers: inspectors and above authorised to conduct statutory audits under Section 65 when allocated by the office.
Officers of the rank of Inspector of Central Tax and above posted in or holding charge of any Audit Group or Circle of the Kolkata Audit I Commissionerate are authorised to conduct audits of registered persons as and when allocated by the office under the statutory audit framework of Section 65 and the definition of audit in clause (13) of Section 2 of the CGST Act, 2017.

eSANCHIT paperless processing requires PGAs to upload LPCOs; beneficiary uploads disabled from 01/08/2019 via ICEGATE registration
eSANCHIT will require Participating Government Agencies to upload digitally signed Licenses, Permits, Certificates and Other Authorisations to ICES via SWIFT/ICEGATE; beneficiary self-uploading of previously issued LPCOs is deactivated from 01/08/2019. Sixteen additional PGAs are onboarded, PGAs must upload LPCOs issued in the 15 days before the cut-off (and may upload earlier LPCOs), and beneficiaries must ensure correct email registration on ICEGATE for IRN communication.

Disclosure of divergence in asset classification requires listed banks to report significant provisioning or NPA divergences to exchanges.
SEBI modifies its July 18, 2017 circular to adopt revised RBI thresholds: listed banks must disclose to stock exchanges divergences in asset classification and provisioning where either additional provisioning assessed by the RBI exceeds a specified proportion of reported profit before provisions and contingencies for the reference period, or additional gross NPAs identified by the RBI exceed a specified proportion of published incremental gross NPAs for the reference period; other disclosure requirements remain unchanged and the modification is effective immediately.

Tariff Rate Quota allocation enables additional sugar exports to USA under free TRQ, subject to notified conditions and reporting.
An additional quantity of raw cane sugar has been allocated for export to the USA under the Tariff Rate Quota (TRQ), available on a Free (non-levy) basis subject to the notified "Nature of Restrictions" and compliance with reporting obligations to the export promotion authority. Certificates of Origin, where required for preferential treatment, shall be issued by the Additional Director General of Foreign Trade, Mumbai, and other prescribed export certification requirements for shipments to the USA continue to apply.