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.

Secondary or post-sales discounts: treat per central GST clarification; state officers instructed to apply uniform guidance.
The State directs that the GST treatment of secondary or post-sales discounts shall follow the Central Board of Indirect Taxes & Customs' clarification (Circular No. 105/24/2019 GST), and, under section 168 of the Tripura SGST Act, instructs all State tax officers to apply that clarification to ensure uniform implementation.

Tax refund for airport retail sales: outlets can claim refund when selling indigenous goods to eligible international tourists.
Retail outlets beyond immigration counters at international airports with a valid GSTIN may claim invoice-based refunds of Central, State/UT, Integrated tax and Compensation Cess paid on inward supplies of indigenous goods when those goods are supplied tax-free to eligible non-resident passengers paying in foreign exchange. Claims require electronic records with an audit trail, passport and boarding pass capture, passenger declaration, and invoices showing no tax charged; refunds are filed monthly/quarterly via FORM GST RFD-10B (manually until portal availability) with specified undertakings and return documents, and are processed, validated and sanctioned by the proper officer with recovery provisions for improper refunds.

Refund processing for wrongly mapped taxpayers instructed to follow central GST clarification ensuring uniform implementation across field formations.
Processing of refund applications in FORM GST RFD-01A filed by taxpayers wrongly mapped on the common portal must follow the CBIC clarification in Circular No. 104/23/2019-GST to ensure uniform identification and processing by field formations; the Tripura State Tax administration has directed all officers to apply that clarification under its statutory powers.

Place of supply clarification: directive to follow specified GST circular to ensure uniform implementation across field formations.
The Chief Commissioner instructs all state tax field formations to follow the annexed CBIC Circular clarifying determination of the place of supply, exercising powers under section 168 of the Tripura SGST Act to ensure uniform implementation of place of supply provisions across the state.

GST on penal interest clarified; state tax authorities instructed to follow central circular for uniform implementation.
The State directs tax field formations to apply the central clarification on GST on additional/penal interest, mandating uniform implementation in assessment, collection and enforcement of interest-related tax liabilities by invoking statutory powers and annexing the central circular as operational guidance.

Manufacturing in bonded warehouses requires an integrated application, unified digital records, GST on domestic supply, and ex bond export procedure.
Manufacturing or other operations in a bonded warehouse under section 65 require an integrated application combining private bonded warehouse licence and section 65 permission, unified digital accounts as per Annexure B, execution of a triple duty bond in Annexure C, and monthly digital returns. Exported resultant products follow shipping bill and Warehoused Goods (Removal) Regulations with no import duty on contained imported inputs; domestic clearance is treated as a supply subject to GST and requires an ex bond bill of entry and payment of applicable import duties on contained inputs.

Self-Sealing RFID permission renewal: extension permitted for exporters upon lease verification and required documentation.
Self-Sealing (RFID) permission for exporters is granted for premises based on ownership, lease or rent documentation and physical verification; for leased/rented premises validity matches the lease/rent period. Renewal for such permissions may be granted by the Deputy/Assistant Commissioner, Self Sealing Unit, upon submission of a renewal request letter, self-certified copy of the old self-sealing certificate, self-certified IEC, PAN and GSTN copies, and a valid lease/rent agreement, subject to physical verification and absence of specific adverse information with the permission of the Commissioner of Customs (Port).

Tax refund for duty paid airport retail outlets enables reimbursement of taxes on inward goods sold tax free to departing international tourists.
Retail outlets beyond immigration counters at international airports may claim invoice based refund of Central, Integrated, State/UT taxes and Compensation cess paid on inward indigenous goods sold tax free to outgoing international tourists paying in foreign exchange. Eligibility requires GST registration and prescribed location; refunds are claimed monthly or quarterly using FORM GST RFD 10B with electronic records (Annexure A), passport and boarding pass verification, passenger declaration (Annexure B), undertakings and relevant GSTR returns. Proper officers validate filings, may issue one deficiency memo, and sanction refunds per tax head, with recovery and interest where refunds are ineligible.

Composition taxable person labelling requirement: failure to display prescribed wording on bills and signboards may invite enforcement action.
Composition taxable persons must print "COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES" in bold capital letters on every bill of supply and display "COMPOSITION TAXABLE PERSON" in bold capital letters on a notice or signboard at their principal and additional places of business; failure to comply may prompt the proper officer to initiate action under GST law and attract penalty, fine or prosecution.