Inter-State characterization of supplies to SEZs affirmed, with refund eligibility subject to authorised operations endorsement.
Services to SEZ developers/units are to be treated as inter-State supplies per the specific provision in section 7(5)(b). Supplies to SEZs are zero-rated, but refunds of unutilized input tax credit require that supplies be received for authorised operations with endorsement by the specified officer of the Zone. Fabric job workers are eligible for inverted duty structure refunds because their output is job-work services, not supply of the input goods.

Surrender of drawback: simplified procedure lets exporters deposit repayments with interest and obtain verification and closure.
Procedure allows exporters to suo-moto surrender Drawback amounts by calculating repayment with interest, depositing the sum via challan or demand draft specifying IEC/GSTIN and Shipping Bill numbers, and submitting a letter with supporting documents, self-certified calculation sheet and deposit challan to the Drawback section, which will assign a file number and acknowledge receipt.

Direct Port Delivery enables expedited importer-led withdrawal of full containers with system-based IGM amendments and round-the-clock OOC.
Direct Port Delivery (DPD) is authorised for importers under the Vijayawada Customs Commissionerate to permit expedited delivery of Full Cargo Load containers directly from terminals, subject to conditions: non-AEO importers only for facilitated Bills of Entry with no assessment or examination, AEO importers also for non-facilitated Bills of Entry; containers must be taken within a prescribed time or be moved to the designated CFS. Procedures require advance Bills of Entry, payment of duties, blank CFS code in IGM for DPD, system-based IGM amendment for non-facilitated consignments, and round-the-clock Out of Charge by docks examination.

Access to registered premises under Section 71 authorises GST officers to inspect records and computers to protect revenue.
Authorisation under Section 71 permits designated GST officers to access a registered person's place of business to inspect books, documents, computers and related items for audit, scrutiny, verification and revenue protection. Visits must be intimated to the Jurisdictional/Controlling Deputy/Assistant Commissioner; Superintendents and Inspectors require prior permission from that Deputy/Assistant Commissioner; and records of intimations, permissions and visits must be maintained by the Jurisdictional/Controlling Deputy/Assistant Commissioner.

Clarification on refund of unutilized ITC directs implementation of central guidance for SEZ and job worker transactions.
State tax officers are instructed, under section 168 of the Tripura GST Act, to follow the annexed Central clarifications on SEZ treatment and the refund of unutilized Input Tax Credit for job-workers, ensuring uniform implementation in Tripura's GST administration.

FPI debt investment rules revised, permitting shorter maturities and reshaping concentration and monitoring obligations.
SEBI removed the three year minimum residual maturity for G Secs and SDLs and transferred monitoring of those instruments to CCIL; for corporate debt FPIs may invest in instruments with residual maturity above one year while limiting short term holdings to 20% of corporate bond portfolios on an end of day basis. New concentration rules apply with caps on holdings per issue and per corporate, transitional relaxations for existing positions, custodians and depositories are responsible for monitoring and reporting breaches, pipeline investments may be exempt if certain conditions are met, and partly paid debt instruments are prohibited.

FPI debt investment limits restructured: maturity relaxations with capped short-term exposure and tighter monitoring by market infrastructure.
FPIs may invest in central government securities (including treasury bills) and State Development Loans without minimum residual maturity, and in corporate bonds with residual maturity above one year, subject to a 30% cap on an FPI's short-term investments in each category; exemptions apply for Exempted Securities. The aggregate cap on FPI holdings in any central government security is revised to 30% of outstanding stock. CCIL will monitor G-sec and SDL limits online, custodians and FPIs bear primary responsibility for compliance, and concentration and issue-level investor limits with specified transitional relaxations apply.

Supervised stuffing of reefer containers required application and officer supervision, with RFID e seals and limited examination exceptions.
Permission is granted for supervised stuffing and sealing of factory stuffed refrigerated containers for temperature sensitive export goods where exporters apply to the Commissioner and port lacks suitable examination facilities; officers will supervise stuffing, ensure cargo matches declared lists, endorse invoices, and require RFID e seals with data upload by exporters, while RMCC/CFS authorities should avoid further examination unless selected by RMS, intelligence, random checks, tampering, or other valid reasons, with waivers considered by the Dy./Asstt. Commissioner.

IGST refund sanction: pending claims to be processed where GSTN records not transmitted, with extended clearance drive.
Sanction of pending IGST refund claims is to proceed in cases where records have not been transmitted from GSTN to DG Systems; an extension of the IGST refund clearance drive is announced to enable processing of such pending claims, and exporters are instructed to report difficulties to the IGST Refund Cell or the designated email for resolution.

Designation of CPIOs and First Appellate Authorities for Customs Airport & Administration, Kolkata; RTI appeal procedure available to aggrieved requesters.
Specified Joint, Deputy and Assistant Commissioners are designated as Central Public Information Officer (CPIO) and First Appellate Authority for defined jurisdictions and charges within the Airport & Administration Commissionerate, Kolkata; aggrieved persons may appeal CPIO decisions to the designated First Appellate Authority following the statutory RTI appeal procedure, and implementation issues may be reported to the Commissioner.

Export manifest filing required before departure; failure to file attracts penalty and will bar vessel departure.
The Export General Manifest (EGM) must be electronically presented by the person in charge of a conveyance or their agent before the vessel departs a customs station; failure to file timely, without sufficient cause, attracts penalties and precludes the proper officer from issuing an order permitting departure. Agents accepted by customs are liable for fulfilment of obligations and for penalties and confiscations. The previous seven day post sailing filing concession is withdrawn and compliance is now required prior to sailing.

Refund Fortnight extension: exporters must clear IGST short payments and submit prescribed proof to obtain refunds.
Extension of the Refund Fortnight to 16.06.2018 allows exporters additional time to obtain pending GST/IGST refunds. Exporters whose refunds are held for IGST short payment must pay the shortfall and follow Circular No.12/2018 Customs; small exporters may submit self certified proof of payment to the port Customs office, others must provide a Chartered Accountant's certificate with proof. FORM GST RFD 01A and all documents must be submitted to the jurisdictional tax authority for processing; online filing alone is insufficient. Claimants should register on ICEGATE to check refund status.

GST registration compliance governs government procurement, requiring active GSTIN verification and disclosure in tender documents.
Administrative departments, subordinate offices, agencies, grant-in-aid institutions and public sector undertakings in Assam are directed to procure goods and services only from suppliers registered under the GST Act and holding an active GSTIN. Tender documents for supply of goods, services and works contracts are to require quotation of the supplier's GST registration number and submission of a copy of the registration certificate. GSTIN may be verified through the GST portal's taxpayer search facility.

ANF correction: 'Appendices' replaced by 'ANF', and ANF-4F and ANF-4G revised and annexed to update application formats for exporters.
The term ANF replaces the word Appendices in the subject and paragraph 1. Amendments are made to ANF-4F and ANF-4G and the revised ANFs are annexed to the Public Notice.

SEZ supply classification treats accommodation and related services as inter-State, while zero-rating requires authorised operational receipt.
Services of short-term accommodation, conferencing, banqueting and similar services supplied to an SEZ developer or unit are inter-State supplies, as the specific rule governing supplies to SEZs prevails over the general place-of-supply rule for immovable-property-related services. Zero-rated treatment and related refund claims require receipt of supplies by the SEZ for authorised operations, supported by prescribed evidence and endorsement. Textile fabric processors supplying job-work services may claim inverted-duty-structure refund because their output is a service, not a supply of fabrics.

Supply to SEZ treated as inter State supply, enabling zero rate treatment and refund subject to authorised receipt endorsement.
Services of short term accommodation, conferencing and banqueting supplied to a SEZ developer or unit are to be treated as inter State supply. Supplies to a SEZ qualify as zero rated supplies only when received by the SEZ for authorised operations with an endorsement by the specified officer, and suppliers may claim refund of unutilized input tax credit or integrated tax paid subject to procedure. Fabric processors performing job work services remain eligible for inverted duty refunds because their output is a service, not goods.

Road and Infrastructure Cess and Social Welfare Surcharge: new accounting heads established to record collection and refunds separately.
New Minor Heads 507-Road and Infrastructure Cess and 508-Social Welfare Surcharge have been inserted under Major Head 0037 (Customs), and 507-Road and Infrastructure Cess under Sub-Major Head 03 (Non Shareable Duties) of Major Head 0038 (Union Excise Duties). Under each Minor Head, Sub Heads 'Cess Collection' and 'Deduct Refunds' were added, and specific accounting codes were allotted to record collections and refund deductions for these levies.

GST clarification: central circular on specified issues to be circulated to trade and public for compliance awareness.
The Principal Commissioner, Central Goods & Services Tax, Raipur, notifies that a central GST policy circular containing clarifications on specified GST issues has been issued and directs trade associations and the public to be informed of the circular's contents to promote awareness and compliance.

Pre GST assessment audit: deadlines imposed for completion and mandatory verification of statutory forms and TDS claims.
Dealers registered under repealed state tax enactments remain subject to scrutiny and assessment for periods up to 30 June 2017; all pending scrutiny, assessment and audit assessment must be completed by 30 September 2018. Assessors must apply Value Added Tax assessment provisions to Central Sales Tax dealers where concessional inter state sales were claimed on statutory forms, verify the authenticity and correct utilisation of those forms, and verify TDS claims with challans. Audit assessments are directed for CST dealers with significant inter state turnover and for dealers with substantial TDS claims or imports for works contracts.

IGST short payment compliance required for refund release; submit proof or CA certificate and lodge forms with jurisdictional office.
Extension of the special refund processing drive to 16.06.2018 requires exporters with refunds withheld for IGST short payment to remit the shortfall and follow the referenced circular; small exporters within the prescribed aggregate refund threshold may submit self certified proof of payment to the port Customs office while others must provide a Chartered Accountant's certificate and proof. Refund applicants with submissions on or before 30.04.2018 should approach their jurisdictional tax office, and FORM GST RFD 01A will not be processed without a physical copy and supporting documents submitted to that office; claimants should register on ICEGATE to check status.