GST applicability on penal interest clarified: penal interest on notified supplies excluded from GST, principal supply value unchanged.
Where additional or penal interest is charged in relation to a transaction whose underlying supply is covered by Sl. No. 27 of Notification No. 12/2017 Central Tax (Rate), that penal interest is not subject to GST because it is not covered by the notification; the value of the principal supply for levy of GST remains as stated in the illustrative scenario.

Power of inspection and search in GST: procedural safeguards require documented seizures, quantified inventories, and custody controls.
Power of inspection, search and seizure under the SGST framework authorizes Proper Officers to inspect premises, verify accounts and seize documents where necessary. Searches must be planned, timed to avoid tipping off, and documented by a Shop Inspection Report/Mahazar. Seizures require written reasons, Form GST INS-02 entries, and an inventory with quantified description; electronic devices and data must be detailed and handled with signed non-rewritable copies. Seized records are to be entered in a custody register, returned after copying with receipts and undertakings, and supervisory oversight is required for case processing and enforcement actions.

Airport retail tax refund entitlement for inward taxed indigenous goods sold tax-free to departing international tourists.
Retail outlets beyond immigration counters at international airport departures may claim invoice-based refunds of applicable central, state, integrated, union territory taxes and compensation cess paid on inward supplies of indigenous goods sold tax-free to eligible departing international passengers. Claimants must be GST-registered with a valid GSTIN, maintain electronic records with an audit trail, collect passport and boarding pass details, a passenger declaration, and a tax-exempt invoice for each sale. Refunds are applied for in FORM GST RFD-10B with prescribed undertakings and return copies, processed by the proper officer with validation against GSTR-2A, and paid head-wise with statutory recovery rules applicable for improper refunds.

Export cargo security: CFS custodians must allow sample drawals only on authorised customs letters and face liability.
CFS custodians are responsible for secure custody of export cargo and must permit sampling only when a Customs officer or authorised agency draws samples in the presence of the exporter or representative and on production of a letter from the concerned AC/DC (CFS). Custodians must maintain records of samples and authorising letters; non-compliance in sampling or record-keeping makes the custodian liable for pilferage or shortages and requires reporting such incidents to the Docks (Administration).

Electronic Out of Charge transmission enables custodians to issue gate pass without hard copy; manual order if system fails.
Custodians shall issue the Gate Pass/Delivery Order on electronic transmission of Out of Charge (OOC) through ICEGATE without insisting on the hard copy of the Out of Charge. If electronic transmission is not possible due to system failure or technical problems, custodians may issue a Manual Delivery Order signed by the Deputy/Assistant Commissioner (Import Shed), which must be regularized in the system by the next working day.

Waiver of Late Filing Penalty for bills of entry affected by e Sanchit outage; charges waived subject to verification.
Late filing penalties for Bills of Entry affected by the e Sanchit outage will be waived where the IGM and Bill of Entry dates fall within the affected window; such waivers will be administered by the respective Deputy/Assistant Commissioners. For Bills filed after the disrupted period but linked to entries during the outage, applicants must furnish ICEGATE job numbers, screenshots or messages to evidence attempted filing, and those cases will be considered on merits.

Recovery of penalties should proceed despite pending appeals unless an explicit stay is granted by the appropriate authority.
Adjudicating Authorities in Regional Authorities and SEZs must initiate recovery of imposed penalties where no specific stay has been granted, because filing an appeal or review does not itself stay recovery. Authorities are required to review cases with penalties outstanding, commence recovery where appropriate, and furnish a report of all such cases and recovery action taken to the Directorate within thirty days.

Composition scheme election: deadline extended to file FORM GST CMP-02 and furnish FORM GST ITC-03 for eligible suppliers.
Corrigendum extends the deadline for registered persons to opt for the composition levy by filing FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and requires such persons to furnish FORM GST ITC-03 in accordance with the governing procedural rule; implementation difficulties are to be reported to the Commissioner.

Deemed payment rule: bank-holiday delayed transfers treated as timely under Income Disclosure Scheme when credited within prescribed window.
Clarification grants procedural relief under the Income Declaration Scheme by deeming payments effected on the next working banking day after consecutive bank holidays to be paid on the original due date, and by treating payments tendered by declarants and credited by banks within a specified subsequent window as paid on the due date; the concerned Principal Commissioner/Commissioner must verify and report to the Principal DGIT (Systems).

Exemption from late filing charges granted for delayed Bill of Entry filings due to portal failures; waivers available on evidence.
Exemption from late filing charges is authorized where e Sanchit/ICEGATE delays prevented timely Bill of Entry filings. The waiver covers consignments with entry inward dates 08.07.2019 and 09.07.2019 and Bills of Entry dated 08.07.2019-10.07.2019 and will be handled by the respective Deputy/Assistant Commissioners. For filings after 10.07.2019 relating to those entry dates, applicants must submit Job numbers, screenshots or ICEGATE messages to show attempted submissions; waivers will be considered on merits.

Mandatory e-storage of export documents requires digitally signed uploads at shipping bill filing; physical supporting documents disallowed.
Mandatory implementation of eSANCHIT requires exporters or their authorized persons to upload digitally signed supporting documents on ICEGATE at the time of filing the Shipping Bill; physical supporting documents are prohibited. A Shipping Bill is deemed filed and self-assessment completed when ICEGATE generates the Shipping Bill number. Clearance orders after assessment, payment and examination may be recorded and conveyed electronically. The authorized person must retain the assessed copy of the Shipping Bill and original supporting documents for the prescribed retention period and produce them when required; noncompliance attracts penal liability.

Composition levy election procedure clarified: CMP 02 selection and ITC 03 submission required, with an extended filing deadline.
Corrigendum amends paragraph 2(i) to revise the intimation procedure for electing the composition levy by requiring selection of the category "Any other supplier eligible for composition levy" in FORM GST CMP-02 and reiterates the obligation to furnish a statement in FORM GST ITC-03 pursuant to the applicable sub rule; it also extends the filing deadline and invites reporting of implementation difficulties to the Department.

Line of Credit conditions require majority Indian sourcing, manufacturer warranties, maintenance and prescribed export declarations.
A Government-supported Line of Credit to finance health-sector upgrades is conditioned on at least 65% of contract value being supplied from India, up to 35% procurement from outside India, equipment purchases from Indian manufacturers with a minimum three-year warranty plus long-term maintenance, and preference for Indian-sourced drugs. Shipments must be declared in the Export Declaration Form; no agency commission is payable though exporters may remit commission from their own funds or EEFC balances after realisation. Authorised Dealer Category I banks must notify exporters and refer them to the financing institution for full LoC details.

Line of Credit requires majority India-sourced exports, EDF shipment declarations, and bars agency commissions while permitting exporter-funded commissions.
Export-Import Bank of India's Government-supported Line of Credit finances eligible exports for specified infrastructure projects, requiring at least seventy-five per cent of contract value to be supplied from India and the remainder possibly procured abroad. Shipments must be declared in the Export Declaration Form and the facility is subject to a terminal utilisation period from project completion and to Foreign Trade Policy eligibility. No agency commission is payable under the facility; exporters may use own funds or EEFC balances for commissions subject to AD Category I bank authorisation after realisation. Directions are issued under FEMA.

Furnishing of bank account details now mandatory for new GST registrants, non-compliance constitutes a rule violation and triggers procedures.
The amendment requires newly registered persons (except those under rules 12 or 16) to furnish bank account details on the common portal within a prescribed period after registration or before the first return due date, makes failure a ground for action, excludes Kerala Flood Cess from value for valuation purposes, permits Government notification to mandate QR codes on invoices and bills, introduces electronic cash ledger transfers (FORM GST PMT-09), replaces "payment advice" with "payment order" for refunds, and creates a refund procedure for retail outlets in international departure areas under rule 95A.

System-based mismatch assessments for composition dealers halted; assessments may proceed only after hearing and lawful review.
Automated mismatch-driven assessments of Annexure 2A-2B for dealers under the Composition Scheme shall be discontinued because the portal does not present mismatch reports to composition dealers and purchases by such dealers are often evidenced by retail invoices or tax invoices lacking buyer identification. Pending assessments may be completed only after giving the dealer a proper opportunity to be heard and in accordance with law. Assessments already concluded on system mismatches should be reviewed under the statutory review mechanism to avoid hardship.

TRQ expansion for feed grade maize permits imports by State Trading Enterprises at a specified customs rate for actual users.
An additional TRQ allocation for feed grade maize for 2019 20 is authorised with imports permitted only through State Trading Enterprises under the HBP provision, subject to a specified customs duty and restricted to Actual Users; trade for trading purposes is prohibited and the application deadline for STEs has been extended as a one time relaxation.

Expert trade panel for gemstone and jewellery valuation established; membership subject to specified qualifications and commissioner discretion.
Constitution of an Expert Trade Panel is invited for valuation, identification, classification and examination of diamonds, precious and semi precious stones, pearls and gold/silver jewellery for import/export clearance. Applicants must show relevant trade expertise and experience, submit membership or institutional certification, a solvency certificate, and have no pending legal action. Panel members must give on the spot opinions when called; fees are payable by the importer/exporter. Selection follows committee recommendation, but inclusion is at the Commissioner's discretion; applications must be submitted by the stated deadline.

E-way bill verification and road checking instructions streamline goods vehicle inspections while requiring register entries and no harassment.
Instructions were issued for road checking of goods vehicles under the Uttar Pradesh GST framework to simplify and improve transit inspection. A mobile Android application was introduced for e-way bill verification by scanning the QR code and automatically fetching details from the server, while NIC Karnataka verification was to continue as before. The directions also covered collection and entry of lower-value tax invoices, monthly vehicle counting, simplified register maintenance, and a requirement to avoid harassment during road checking.

Project imports module now mandates system registration and PI bond linkage before import declarations can be filed.
The ICES Project Imports module requires digital project registration via the LIC/APR workflow producing a project number to be quoted in Bills of Entry; registration mandates entry of all imported items with quantity and CIF in foreign currency, mandatory PI bond details, sponsoring authority data, and limits on value and quantity. A new national provisional bond category PI is introduced for use across ports; project-linked provisional BES filings will record item wise debits against the project/bond, and finalisation via FAO/FDC roles will re credit the bond. Filing without a project number will be disallowed once changes are implemented.