Late filing exemption for bills of entry granted after electronic document portal failures, with waivers processed by local commissioners.
No late-filing charges will be imposed for Bills of Entry affected by e-sanchit portal failures that prevented generation of Image Reference Numbers; consignments with entry inward dates 15-16 July and Bills of Entry dated 16-17 July qualify, and waivers will be processed directly by the respective Deputy/Assistant Commissioners as a trade-facilitation measure.

Late filing exemption for Bills of Entry granted after portal failures; waivers subject to documentary evidence and officer discretion.
Exemption from late filing charges is granted for Bills of Entry delayed by e Sanchit/ICEGATE portal failures on the specified dates; affected consignments within the stated entry inward and Bill of Entry date ranges will have charges waived by the respective Deputy/Assistant Commissioners. For Bills of Entry filed after the specified period, Customs Brokers or importers must submit evidence (job numbers, screenshots, ICEGATE messages) showing attempted submission; such waivers will be considered on merits by the respective DC/AC, and ongoing difficulties should be reported to the Additional Commissioner (Import).

Sending goods abroad for exhibition is not a supply and triggers invoicing and refund rules only on sale or expiry.
Goods sent or taken out of India for exhibition or consignment for export promotion are not a supply under section 7 and thus not a zero rated supply under section 16 unless covered by Schedule I. Such movements are treated as sale on approval, require a delivery challan under rule 55, and records per the annexure. Tax invoices must be issued when goods are sold abroad within six months or on expiry of six months if not sold or returned. Refunds of input tax credit for zero rated supply are claimable only after issuance of the tax invoice and meeting eligibility under section 54(3) and rule 89(4).

Export of services: ITeS suppliers (non intermediaries) qualify if supplier, recipient, place and foreign exchange payment criteria are met.
Clarification that intermediary status hinges on whether a supplier arranges or facilitates supplies for others or supplies services on his own account; ITeS activities supplied on the supplier's own account (such as back office, call centres, data processing, payroll, website services) are not intermediaries, while facilitative back end support services that arrange or enable a client's supply are intermediaries. Mixed cases require fact specific determination of the principal supply. Non intermediary ITeS suppliers may qualify as export of services only if supplier and recipient locations, place of supply, receipt of payment in convertible foreign exchange, and distinct establishment conditions are all satisfied.

Refund claim limitation: filing in Form GST RFD-01A allowed with cap tied to integrated tax/cess entries in GSTR-3B.
Registered persons may file refund applications in Form GST RFD-01A on the common portal for the corrigendum's extended tax-period coverage, provided the refund of integrated tax/cess claimed does not exceed the aggregate integrated tax/cess amounts shown in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of Form GSTR-3B filed for the corresponding tax period; implementation difficulties should be reported to the Chief Commissioner of State Tax.

Exemption for penal interest: interest covered by notification is not subject to GST, taxable supply value remains unchanged.
Where additional or penal interest charged on a transaction is covered under Sl. No. 27 of notification No. 12/2017 State Tax (Rate) dated 30.06.2017, that penal interest is not subject to GST; the corrigendum corrects the earlier text that erroneously stated the interest was not covered by the notification, and the taxable value of the underlying supply remains as stated.

Penal interest exemption under GST applies where the underlying transaction falls within the specified notification entry and preserves taxable supply value.
Additional or penal interest arising from a transaction between Y and M/s ABC Ltd. that falls within the specified exemption entry is not subject to GST because it is covered by that entry. The value of the mobile supply by X to Y remains Rs. 40,000 for GST levy purposes.

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.