Advance authorization conditions: walnuts now subject to a pre-import requirement with a six-month export obligation period.
Amendment inserts an entry in Appendix 4J placing Walnuts in any form under Advance Authorisation with a pre-import condition and specifies an export obligation period of six months measured from customs clearance of each import consignment.

Deemed direct investment through AIFs prevents Indian taxation of non resident offshore income, and such losses are not set off.
Income of a non resident investor from offshore investments routed through a Category I or Category II AIF is deemed to be a direct investment by the investor under section 115UB and, therefore, is not taxable in India under section 5(2). Losses from such offshore investments are exempt and cannot be set off or carried forward against the income of the Category I or Category II AIF.

Composition taxable person must display prescribed bill and signboard statements; noncompliance may attract GST enforcement and penalties.
Composition levy taxpayers must print "COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES" on every bill of supply and display "COMPOSITION TAXABLE PERSON" on prominent notices or signboards at their principal and additional places of business; non compliance may lead to enforcement action and attract penalties, fines or prosecution under GST law.

EGM data accuracy: Airlines must correct EGM errors to enable shipping bill transmission and drawback/MEIS processing.
Directive requires airlines, exporters and customs brokers to ensure correct EGM and Shipping Bill data entry in ICEGATE/EDI so Shipping Bills proceed to ICES for Drawback and IGST refund processing and for transmission to DGFT. It identifies three system error types-L (LEO/EGM timing), P (package count mismatch) and H (part shipment aggregation mismatch)-and prescribes documentary remedies (customs endorsed manifest, airway bill copy, EDI manifest print). 'No EGM found' may be rectified by correcting airway bill particulars or, where an airline omitted an airway bill, by AC/DC approved EGM amendment with penalty as warranted. Retransmission to DGFT is possible absent EGM or license errors; LIC not filed errors are irrevocable under DGFT rules.

Composition levy opt-in extended; notify via Form CMP 02 and furnish Form ITC 03 as per amended sub rule.
Registered persons opting into the composition scheme must file intimation under sub rule (3) of rule 3 via FORM GST CMP 02 selecting "Any other supplier eligible for composition levy" and must furnish a statement in FORM GST ITC 03 as required by sub rule (3) of rule 3. The corrigendum extends the deadline for such intimation to 31st July, 2019 and is deemed issued on 1st July, 2019.

Uniformity in GST circular implementation: state instructs tax officers to follow central corrigendum for consistent application.
Corrigendum directs State tax officers to adopt the Central GST Policy Wing's corrigendum to an earlier circular to secure uniform application of GST provisions across field formations, attaching that central corrigendum for implementation and instructing all levels of State tax administration to align procedures and interpretation accordingly under the State's statutory authority to ensure uniformity.

GST liability on additional or penal interest clarified through amended circular, with instructions for compliance by subordinate officers.
GST liability on additional or penal interest was clarified through CBEC Circular No. 102/21/2019-GST dated 28.06.2019, and the present communication records that the circular was subsequently issued with certain amendments. The amended circular is forwarded for information and for ensuring compliance by subordinate officers under the State tax administration. The letter functions as an administrative intimation to zonal and field officers, requiring them to take note of the amended circular and to implement it accordingly.

Tax refund for airport retail supplies to departing foreign tourists enabled, with central circular guiding compliance and processing.
Refund of tax is authorised for inward supplies of indigenous goods made by retail sales outlets in the departure area outside the immigration counter of international airports when such supplies are made to departing foreign tourists in exchange for foreign exchange. The central circular provides procedural guidance for granting those refunds and the State Commissioner circulates it to subordinate officers to ensure implementation and compliance.

GST composition option timeline updated through a corrigendum extending the CMP-02 filing date for eligible taxpayers.
Extension of the due date for registered taxpayers to furnish Form GST CMP-02 for opting to pay tax under the relevant composition notification was clarified through a corrigendum to the earlier CBIC circular. The communication forwards the corrigendum to subordinate officers and requests that instructions be issued for action in accordance with the revised position, so that officers follow the extended timeline for receipt of CMP-02 applications from eligible registered taxpayers.

Airport retail outlets can claim refunds of taxes on inward indigenous goods sold tax-free to departing international tourists.
Retail outlets beyond airport immigration counters may claim invoice-based refunds of Central tax, Integrated tax, State tax and Compensation cess paid on inward indigenous goods supplied tax-free to eligible passengers; outlets must be registered with a valid GSTIN, maintain electronic records with an audit trail, obtain passport and boarding pass details plus a passenger declaration and invoice evidencing no tax charged, and file FORM GST RFD-10B with prescribed undertakings and return copies for monthly or quarterly refund processing, subject to validation and sanction by the proper officer and recovery where refunds were improper.

Indian Customs EDI system launch at Port Blair: electronic filing, digital signatures, e payments, automated assessment and risk routing.
ICES 1.5 at Port Blair makes electronic filing of Bills of Entry and Shipping Bills mandatory via ICEGATE or Service Centres, requires registration of IECs, Customs Brokers and carriers, and introduces e SANCHIT for uploading digitally signed supporting documents. The system automates valuation, duty computation, appraiser allocation and bond debits/credits, mandates e payments for assessed duty above prescribed limits, integrates DGFT licences and PGAs through SWIFT, and routes declarations through a Risk Management System that determines examination, assessment and electronic clearance procedures.

Jurisdictional authority for SEIS applications clarified: file with the authority governing units that have non zero export turnover.
SEIS filing jurisdiction depends on where export turnover is non zero: IECs with only DTA units file with the Jurisdictional RA of DGFT; only SEZ units file with the respective Development Commissioner; multiple SEZ units file with the Development Commissioner of the SEZ with highest forex earnings; IECs with both DTA and SEZ units file with the Jurisdictional RA unless one category shows zero export turnover, in which case the application is filed with the authority governing the units that have non zero exports.

Composition scheme opt-in deadline extended for filing CMP form and furnishing ITC statement to claim concessional State tax.
Registered persons seeking to opt to pay State tax at the concessional composition rate must file an intimation under the relevant rules in FORM GST CMP-02 by the revised deadline selecting the category "Any other supplier eligible for composition levy" and must furnish a statement in FORM GST ITC-03 in accordance with the provisions of the applicable rule.

Composition scheme intimation deadline extended; registered persons must file FORM GST CMP-02 and furnish FORM GST ITC-03.
Registered persons opting for the composition scheme must intimate their option in FORM GST CMP-02 by selecting "Any other supplier eligible for composition levy" as listed at Sl. No.5(iii) of the form, and must furnish a statement in FORM GST ITC-03 in accordance with sub-rule (3) of rule 3; the corrigendum extends the filing deadline. Taxpayers with implementation difficulties should notify the Commissioner promptly.

Opting for composition levy: deadline extended to file FORM GST CMP-02 and furnish FORM GST ITC-03.
Corrigendum extends the deadline for a registered person opting for the composition levy to file intimation in FORM GST CMP-02 (selecting "Any other supplier eligible for composition levy" at Sl. No. 5(iii)) to 31st July, 2019, and retains the requirement to furnish FORM GST ITC-03 in accordance with sub-rule (3) of rule 3.

Post sale discounts: classify as supply related or service consideration; GST and input tax credit consequences follow accordingly.
Post sale discounts must be classified by commercial substance: unconditional discounts relating to the original supply may be excluded from the supplier's taxable value if statutory conditions are met; discounts contingent on dealer promotional activities constitute consideration for services by the dealer and attract GST with corresponding input tax credit for the supplier. Discounts paid to enable dealers to reduce customer prices are consideration for the dealer's supply and must be added to the dealer's taxable value; recipients' input tax credit is limited to tax actually paid. Financial/commercial credit notes may be issued where exclusions are not permitted but do not allow the supplier to reduce original tax liability; dealers need not reverse input tax credit if they adjust payment as required.

Refund processing: wrongly mapped GST refund applications must be processed by the authority receiving them and portal mapping corrected.
Where reassignment of refund applications on the common portal is not possible, the refund claim should be processed by the tax authority to which the application has been electronically transferred so that processing is not delayed; after completion the processing authority should inform the common portal of the incorrect mapping and request an update so future applications are routed to the correct jurisdictional tax authority.

Place of supply rules clarified: port cargo services follow contractual service-place rules; exported-after-treatment services follow temporary-import exception.
Cargo-handling activities by port authorities are ancillary services not related to immovable property; their place of supply is determined under the contract-based service rules applicable between supplier and recipient. Services performed on goods temporarily imported and exported after treatment without being put to use fall under the exception for temporarily imported goods, and their place of supply is determined by the provision addressing such exported-after-treatment services.

GST on penal interest: taxable when charged by seller as part of supply value; exempt when charged by lender.
Where penal interest is levied by the seller as part of an instalment sale, it must be included in the value of the taxable supply and is subject to GST. Where penal interest is charged by a separate lender as part of a loan, such interest qualifies as exempt interest under the loan-interest exemption and is not subject to GST. Penal interest that meets the notification's definition of "interest" is not to be treated as liquidated damages; non-interest service charges by a lender remain taxable.

Refund of taxes on inward supplies to departing international tourists permitted for airport retail outlets per central GST clarification.
Refund of taxes is authorised for inward supplies of indigenous goods by airport retail outlets beyond immigration when supplied to departing international tourists against foreign exchange; the Tripura tax administration directs all subordinate officers to follow the Central GST clarification dated 29 June 2019 and implements the instruction under section 168 of the Tripura SGST Act, 2017 to ensure uniform processing of such refund claims.