Place of supply rules: port cargo handling follows contract-based determination; temporary-import treatment services follow export-treatment status.
Services by port authorities that are ancillary to cargo handling are not services related to immovable property; their place of supply is determined by the general service place-of-supply provisions based on contract between supplier and recipient. Services performed on goods temporarily imported for treatment or processing and exported without being put to use in India (e.g., cutting and polishing of unpolished diamonds) fall under the exception for temporarily imported goods, and their place of supply is determined accordingly.

GST on penal interest: taxable when part of a goods supply, exempt if genuine loan interest charged by lender.
Penal interest on delayed EMI payments is taxable when charged by the seller as part of the goods transaction and must be included in the value of supply; penal interest charged by a third party lender as interest on a loan falls under the notified exemption for loan interest and is not subject to GST. Charges that do not qualify as "interest" (service fees or other lender charges) are not exempt. Penal interest is not treated as a Schedule II liquidated damages service where it meets the notification's definition of interest.

Proper officer functions under GST are assigned to designated senior and field officer ranks for statutory administration.
Functions under Section 70 of the Delhi Goods and Services Tax Act, 2017 are assigned, under the Commissioner's statutory power to allocate functions, to proper officers of the Department of Trade and Taxes. The assignment covers Special Commissioners, Additional Commissioners, Joint Commissioners, Assistant Commissioners and Goods and Services Tax Officers for performance of those functions.

Director KYC verification introduced via web-based prefilled service; updating contact details requires filing the KYC form.
Persons who have filed director KYC may complete KYC via a web-based verification service using pre-filled registry data; updates to mobile number or e-mail must be made by filing e-form DIR-3 KYC, while other personal-detail updates should be filed by e-form DIR-6 before completing KYC. Amendments to rules and an extension of time to permit completion by either route will be notified.

Consolidated deficiency communication required; follow up letters only with head approval to ensure time bound redemption processing.
Regional Authorities must issue a single, consolidated deficiency communication for each redemption request for Advance Authorisation/EPCG in a time bound manner; a second deficiency letter may be issued only in unavoidable circumstances and only after approval of the head of the Regional Authority.

Composition taxable person labelling requirement: mandatory invoice and signboard declarations, non-compliance may attract GST enforcement.
Composition taxable persons must print "COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES" on every bill of supply and display "COMPOSITION TAXABLE PERSON" in bold capital letters on prominent notices or signboards at the principal and all additional places of business, under Rule 5 governing the composition levy. Non-compliance may result in action under GST law, including penalty, fine or prosecution, and departmental officers and trade associations are directed to circulate this advisory to relevant taxpayers and staff.

View All-India Records role expands GSTN access for enforcement officers in investigation and preliminary enquiry cases.
GSTN has introduced a separate "View All-India Records" role on the departmental portal to widen access to registration, return and payment records of registered taxpayers across India. The role expands the existing record search functionality, which earlier allowed officers to view only State-specific records, and is intended for bona fide use in investigation, verification, checks and preliminary enquiries concerning tax evasion or before registering new cases. The role is to be assigned through Sub State Admin only to specified enforcement officers, and the system maintains logs of searches and records viewed.

Paperless duty credit scrips for export incentives now transmitted electronically; ownership and debiting verified via exporter records and customs system.
Paperless MEIS/SEIS duty credit scrips issued for EDI registered exports will be electronically transmitted to the customs system; ownership will be verified via the DGFT portal and all debits will be made and verified in ICES by the proper officer, with existing registration and assessment procedures continuing except for the need to present physical security paper scrips.

eSANCHIT: PGAs must upload LPCOs; beneficiaries barred from uploading after 01.07.2019; IRNs sent via ICEGATE emails.
PGAs must upload digitally signed licences, permits, certificates and other authorisations (LPCOs) to eSANCHIT; IRNs for such LPCOs will be sent only to ICEGATE-registered beneficiary email addresses. From 01.07.2019 beneficiaries may no longer upload previously issued LPCOs; PGAs must upload LPCOs issued during the 15 days before the cut-off and may upload earlier LPCOs to enable beneficiary use.

Authorised Officer notification for imported food clearance at Kandla designates customs officers to clear consignments under FSSAI authority.
Notification designates two Customs Superintendents at Kandla Commissionerate as Authorised Officer for clearance of imported food consignments at Deen Dayal Port, Kandla and Adani Bulk Terminal, Tuna, pursuant to the Food Safety and Standards Act and an Order of the Food Authority's CEO; officers and regional office contact details are provided for port level inspection and clearance functions.

Revocation of cancellation of registration clarified under GST rules, with return-filing and payment conditions for cancellation cases.
Clarification is issued on the procedure for applications seeking revocation of cancellation of registration under the Uttarakhand GST law. The circular covers registrations cancelled for non-filing of GSTR-3B or GSTR-4 returns, the additional opportunity granted to specified persons to apply for revocation by 22.07.2019, and the conditions under Rule 23 requiring filing of all pending returns and payment of dues before revocation. It also explains the position where cancellation operates retrospectively and returns must be filed within thirty days of the revocation order.

Input tax credit utilisation under GST clarified, with integrated tax credit to be exhausted first under the revised sequence.
Clarification is issued on the utilisation of input tax credit under GST after the insertion of Section 49A, Section 49B and Rule 88A. Input tax credit of integrated tax must be exhausted first, and may then be used for central tax and state tax in the prescribed sequence. Until the common portal is updated to reflect the new utilisation order, taxpayers will continue to use input tax credit according to the existing portal functionality.

Installation deadline extension for radiation portal monitors and container scanners; non-compliant ports to lose recognition for scrap imports.
The Director General of Foreign Trade amended sub para (v)(ii) of Para 2.54 to extend the deadline for installation and operationalisation of Radiation Portal Monitors and Container Scanners at designated sea ports; ports failing to meet the extended deadline will be derecognised for import of un shredded metallic scrap effective from the day after the deadline.

Transport and Marketing Assistance eligibility expanded; documentary requirements relaxed and SEZ/EOU/FTWZ exports made eligible under revised procedure.
Amendments to Chapter 7(A) of the Handbook of Procedures incorporate a June Department notification, require applicants (including SEZ/EOU/FTWZ units) to file TMA applications to the RA in whose geographical jurisdiction the applicant's address falls, and make the initial RA choice binding. Documentary requirements are relaxed by deleting the need for EP copies of shipping bills and proof of landing; related clauses and Annexure B are removed. Exports from SEZ/EOU/FTWZ are made eligible and regional destination lists and assistance rates (including East Africa) are updated.

Annual return filing compliance seminar postponed; fresh date to be notified and associations asked to inform members.
Seminar concerning annual return filing compliance under GST for 2017-18 has been postponed; a fresh date will be intimated in due course. Trade, commerce and industry associations are requested to bring the postponement to the notice of their members.

UN Security Council sanctions implementation requires strict customs checks to prevent prohibited trade with DPRK.
Implementation of UNSC Resolutions under Chapter VII requires Indian Customs to ensure accurate country of origin and destination declarations and to enforce prohibitions on imports and exports related to DPRK. Prior DGFT notifications give effect to successive UNSC measures. Recent misdeclarations naming DPRK, attributed to lack of due diligence, have caused reputational issues. Stakeholders are instructed to exercise care when filing Bills of Entry and Shipping Bills, and to report difficulties to the Assistant/Deputy Commissioner (EDI), Custom House, Visakhapatnam.

Exemption of disability pension: tax exclusion for armed forces personnel invalided due to service related disability, not for retirees.
Exemption is affirmed for the service element and disability element of disability pension paid to members of the armed forces who have been invalided from service on account of bodily disability attributable to or aggravated by such service; it applies to all ranks but does not extend to personnel who retire on superannuation or otherwise.

E-payment integration: Central Excise and Service Tax payments now require challan creation on CBIC portal and payment via ICEGATE.
Payments of Central Excise and Service Tax arrears must be initiated by creating a challan on the CBIC GST portal using the CE/ST registration number, selecting account heads and amounts, then generating a Challan Temporary Identification Number (CTIN). The taxpayer clicks "Make Payment" to be redirected to ICEGATE, selects unpaid challans, chooses NEFT/RTGS, obtains a printable mandate and completes payment online or at an authorized bank; online payments are confirmed on ICEGATE and routed back to CBIC GST.

Application completeness requirement bars post-deadline reconsideration, so ineligible applicants remain excluded from quota allocation process.
Allocation minutes designated that only applications complete in all respects by the final receipt date were eligible for quota allocation; applications found deficient as on the filing deadline could not be reconsidered, and representations for post minutes review are deemed responded to by this Trade Notice.

Labelling compliance in bonded warehouses permitted without prior customs permission, simplifying statutory packaging obligations for importers and traders.
The Board authorised labelling, fixation of retail sale price and comparable statutory compliance operations in all Customs bonded warehouses without the need for prior specific customs permission, modifying the earlier public notice; this direction is issued as a Standing Order for officers and difficulties may be reported to the Additional/Joint Commissioner, Bond Department.