IT grievance redressal: department publishes and weekly-updates taxpayers' GST portal cases communicated to GSTN for resolution.
An IT Grievance Redressal Mechanism processes taxpayer technical issues per Trade Circular 13T of 2018: cases verified and recommended by Nodal Officers are shared with GSTN, GSTN responses are routed back via IT Redressal Officers and divisional Nodal Officers to taxpayers, and the department publishes and weekly-updates a list of taxpayers whose cases have been communicated to GSTN on its public portal for tracking and transparency.

Concessional GST on fertilizers: supplies for direct use or for manufacture of complex agricultural fertilizers attract reduced rate.
Imported fertilizers supplied for direct agricultural use or for use in manufacturing complex fertilizers intended for soil or crop application qualify for the concessional GST rate, while items from the same tariff group that are clearly used for non-fertilizer industrial purposes are excluded and taxed at the higher rate.

Input tax credit on compensation cess: refundable to extent attributable to exports made without payment of tax under refund rules.
Coal used for captive power generation in manufacturing qualifies as input and tax paid, including compensation cess, is eligible for input tax credit. If goods produced are exported without payment of tax, the unutilized input tax credit attributable to the compensation cess relatable to those zero-rated supplies may be claimed as a refund, subject to the statutory refund provisions and prescribed procedural rules for determining refund amounts.

GST on retained feedstock: taxable only on net quantity retained by manufacturer; returned quantity taxable upon resale.
GST is payable by the refinery only on the net quantity of petroleum gases retained by the recipient manufacturer for manufacture of petrochemical and chemical products; the refinery will be liable to pay GST on the returned quantity only when that returned quantity is supplied by it to any other person. This clarification applies mutatis mutandis to other feedstock arrangements where part is retained and the residual is returned, and net billing is to be on the amount retained by the recipient.

GST classification guidance clarifies applicable tax rates for fortified milk, sugar, wipes, vehicles, medical and textile goods.
Clarification establishes GST classification and rates: fortified toned milk under HSN 0401 is nil-rated; all beet and cane sugar under heading 1701 attract 5% GST; both plain and modified tamarind kernel powder under chapter 13 attract 5% GST; drinking water supplied for public purposes not in sealed containers is exempt; normal human plasma attracts 5% while other plasma products under HS 3002 attract 12%; wipes are classified by essential character and, if impregnated with perfumes/cosmetics or coated with soap/detergent, fall under HS 3307/3401 attracting 18% GST.

Special registration procedure requires taxpayers with provisional identification to submit missing registration details to the nodal officer.
Taxpayers who received a Provisional Identification Number but did not complete Form GST REG-26 must furnish the particulars specified in paragraph 2(1) of the notification to the jurisdictional nodal officer by the prescribed deadline; a Nodal Officer for Central GST, Pune-I Commissionerate has been appointed to receive registration and migration grievances and contact details are provided for lodging submissions.

Enhanced monitoring requirements for registrars mandate board approved risk, data protection, continuity policies and periodic regulatory reporting.
QRTAs must adopt a Board approved policy framework requiring integrated risk management (operational, fraud, technology, cyber and business risks), robust data access and protection protocols with onshore data residency and off site backups, tested Business Continuity Plans with off site recovery centers and wind down plans, scalable infrastructure, insurance for operational risks, documented operations manuals, and establishment of Board committees to oversee governance, with mandatory quarterly Board reviewed enhanced reporting in the prescribed format.

GSTR-3B filing schedule and ledger-based tax payment framework notified for the return period.
Prescribes the filing schedule for Form GSTR-3B for July 2018 to March 2019, requiring electronic furnishing through the common portal on or before the 20th day of the succeeding month, with a special due date of 24 August 2018 for July 2018. It also states that registered persons furnishing GSTR-3B must discharge tax, interest, fee, or other payable amounts on or after the due date by debiting the electronic cash ledger or electronic credit ledger, subject to Section 49.

Competent creditor representation required: insolvency practitioners must ensure committee members can take immediate binding decisions.
Resolution professionals must include in every notice and communication to financial creditors a mandatory requirement that representatives attending Committee of Creditors meetings be authorised and competent to take binding decisions on the spot, without deferring decisions for want of internal approvals, to prevent delays and value depletion in the insolvency resolution process.

GSTR-3B filing deadline: monthly returns must be filed by the twentieth day of the succeeding month and paid via ledgers.
Returns in FORM GSTR-3B for July 2018 through March 2019 must be furnished electronically via the common portal on or before the twentieth day of the month succeeding each return month. Tax liabilities declared in FORM GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than that return due date, subject to the statute's payment provisions.

GST exemption for ITI vocational training applies to designated trades, while non-designated training and examination services remain taxable.
GST exemption for private ITIs depends on whether vocational training is an approved vocational educational course in designated trades. Training, entrance examinations, and services relating to admission or conduct of examinations for designated trades are exempt. Corresponding services concerning non-designated trades are taxable. Services supplied directly by Government ITIs to individual trainees or students are exempt, covering both vocational training and examinations.

GST exemption for vocational training: designated trades exempt while other trades and private ITI exams liable.
Private ITIs providing education approved as vocational educational courses in designated trades qualify as educational institutions under notification No. 12/2017 CT(Rate) and their services in respect of designated trades are exempt from GST; services and examination/admission fees relating to other than designated trades at private ITIs are taxable. Government ITI services to individual trainees, including training and examinations, are exempt as government services to individuals.

AEO-T1 accreditation decentralization enables zonal approval using new annexures and centralized certificate issuance by national directorate.
AEO T1 processing is simplified by replacing multiple annexures with Annexure 1 and Annexure 2, which are mandatory for all new applications; Zonal AEO Cells will process files and the Zonal AEO Programme Manager will decide acceptance or rejection, while the Directorate of International Customs will generate certificates and manage statistics. Pending applications may be processed under either old or new annexures at zonal discretion, and online processing will commence after requisite digital infrastructure is available.

GST migration extension for taxpayers who filed Part A but not Part B, with cases shared for portal re opening and notices issued.
Extension of a Special Campaign to complete pending GST migration for taxpayers who submitted Part A of GST REG-26 but did not complete Part B; taxpayers were asked to approach Special Desks with a Request Letter by the extended deadline, and cases collected were shared with GSTN for re-opening the migration window, with published lists of communicated, selected and rejected cases on the department portal.

IT grievance redressal mechanism established; local nodal officer appointed to handle GST portal technical complaints and escalate issues.
Establishment of an IT Grievance Redressal Mechanism for taxpayer complaints about GST portal technical glitches with a designated Local Nodal Officer to receive grievances, coordinate resolution, and communicate with the Zonal Principal Nodal Officer; contact details and office addresses are provided and trade associations are asked to publicize the information.

Fertilizer classification preserves concessional GST for inputs used to manufacture complex soil and crop fertilizers.
Fertilizers classified under Chapter 31 receive concessional GST when supplied for direct agricultural use or as inputs in manufacturing complex fertilizers used as soil or crop fertilizers. Simple fertilizers, including muriate of potash, supplied for such manufacture remain eligible for the lower rate. Fertilizers under headings 3102, 3103, 3104 and 3105 are excluded only where clearly intended for non-fertilizer uses, such as melamine production, resin manufacture or organic synthesis.

Fertilizer classification clarifies concessional GST applies to inputs used to make complex fertilizers for agricultural use.
Fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacture of complex fertilizers intended for agricultural soil or crop use, attract the concessional GST rate; fertilizer items within tariff headings that are clearly not to be used as fertilizers do not qualify and attract the higher rate. The exclusion for goods "clearly not to be used as fertilizers" does not encompass inputs used to make complex fertilizers that will be applied as soil or crop fertilizers.

GST on retained petroleum gas applies to net feedstock kept by manufacturers, with returned material taxed upon subsequent supply.
GST on continuous supplies of petroleum gases is payable by the refinery on the value of the net quantity retained by the recipient manufacturer for producing petrochemical and chemical products. Where residual material is returned to the refinery, net billing corresponds to the quantity retained. GST on the returned quantity arises when the refinery subsequently supplies it to another person. This treatment applies correspondingly to other supplies in which feedstock is retained and residual material is returned, while past issues remain governed by the law applicable at the relevant time.

GST on net retained feedstock: supplier pays tax only on quantity retained; returned gas taxed on resale.
Where a refinery supplies petroleum gases through continuous dedicated arrangements and the recipient retains part for manufacture while returning the remainder, GST is payable by the refinery only on the net quantity retained; returned quantities become taxable when supplied by the refinery to another person. This net-billing rule applies mutatis mutandis to similar feedstock retention-and-return supplies.

GST classification clarifications distinguish bus supply from job work and classify disc brake pads as motor-vehicle parts.
GST treatment is clarified for milk, sugar, tamarind kernel powder, drinking water, plasma, wipes, zari yarn, marine engines, cotton quilts, bus-body fabrication and disc brake pads. Bus-body construction using the builder's own chassis is supply of a bus attracting 28% GST, while fabrication on a chassis supplied by the principal is job-work service attracting 18%. Wipes are classified by their essential impregnating components, and automobile disc brake pads are motor-vehicle parts attracting 28% GST.