SEIS documentation requirements updated: local currency payment certification required and consolidated invoice-FIRC option permitted for specific services.
Applicants claiming SEIS benefits for payments in local currency must submit a CA/CWA/CS certificate certifying that such payments have been scrutinised and are approved under RBI guidelines as deemed to be received and earned in foreign exchange. For Medical and Dental Services, Hospital Services and Hotels and Restaurants (including catering), invoice-wise matching with FIRC/proof of payment is not required; a consolidated statement of invoices and FIRCs/proofs of payment may be submitted.

Registration verification under GST: post-registration visits and checklist-based inspections to confirm taxpayer genuineness and update particulars.
Verification under the SGST Act requires post-registration visits based on risk parameters to confirm taxpayer genuineness. Centrally generated lists of migrated and new taxpayers (including evasion-prone commodities, non-filers and nil filers) are allocated to district intelligence squads. Officers must verify back-end registration data, returns, uploaded documents, identify and inspect premises, interview responsible persons, take photographs, complete the prescribed checklist and upload findings into REG-30. Suspected non-genuine cases are to be red-flagged and reported for further action; taxpayers should be advised to update registration particulars.

Out of Charge procedure revised: endorsement waived while gate verification of marks, seals and weight remains mandatory.
Turant Customs removes the requirement to present Bills of Entry to OOC Officers for endorsement; OOC stamping is waived. Preventive Officers at CFS and port gates will continue mandatory verification of marks and numbers, container number, seal number and weight prior to delivery of all cargo, except DPDCFS cargo. Trade may report difficulties to the Joint Commissioner of Customs (RMSFC) at the provided contact.

Empanelment deadline extension for Chartered Engineers allows later applications for valuation of secondhand imported machinery and equipment.
Extension of the empanelment application deadline for Chartered Engineers to value secondhand and used imported machinery, equipment and parts; applications originally invited under Public Notice No.01/2019 (cutoff 01.02.2019) may now be submitted until 10.05.2019 up to 1600 hours, with no consideration of late submissions. Trade stakeholders are asked to publicise the corrigendum and the public notice and proforma are available on the Pune Customs website.

GST exemption on upfront lease premium applies even if payable in installments, when the amount is determined upfront.
GST exemption applies to the upfront amount (premium, salami, cost, price, development charges or by any other name) for long term leases (thirty years or more) of industrial or financial infrastructure plots by State Government Industrial Development Corporations or similarly government owned entities. The exemption remains admissible whether the determined upfront amount is paid in one payment or in multiple installments, provided the amount is fixed upfront.

GST on seed certification tags: tags supplied as part of seed testing and certification are exempt, standalone supply taxed.
Supply of seed tags by Seed Certification Agencies to seed producers is part of the composite, multi stage seed testing and certification service and is exempt under the government testing/certification exemption. By contrast, tags supplied to State Governments/Agencies by external manufacturers or departments are taxable supplies of goods, with classification determined by the tags' predominant material. The circular is clarificatory and effective from 30 April 2019.

BRC data non-receipt: exporters must clear EDPMS pendency within one month or face IEC alert and adjudication.
Exporters must verify BRC integration via ICEGATE and coordinate with AD Banks to upload or regularise BRC entries in the RBI EDPMS module within one month; where foreign exchange is not realized and pendency remains uncleared, the shipping bills will be treated as not realized, triggering an IEC alert in ICES, issuance of a SCN, and initiation of adjudication proceedings, while exporters can alternatively remit drawback with interest to regularise cases.

Simplification of payment procedure: manual challans accepted without officer signatures, streamlining customs duty and fee payments.
No customs officer signature is required on manual challans for payment of customs duty, interest, amendment fees or other government dues; the Cash Section will accept such payments from importers or Customs Brokers and the payer shall submit the receipted copy of the manual challan to the concerned Group or Section. The exception for surrender of MEIS benefits persists under the procedure in Public Notice No.07/2019.

MEIS benefit repayment procedure clarified for obtaining No Incentive Certificate; assessment groups to verify and generate EDD challans.
Only when MEIS scrips were issued and utilized for payment of duty must the importer deposit proportionate MEIS benefits with interest; where MEIS was not applied for or scrips were issued but not utilized, no deposit is required but a DGFT No Incentive Certificate must be produced. Importers may submit supporting documents to the Assessment Group, whose Appraiser will verify amounts and generate an Extra Duty Demand (EDD) Challan in the system the same day, or accept payment via Manual Challan where system generation is not possible.

Temporary surrender of professional membership: IPAs should generally refuse surrender when IPs have active insolvency or empanelled regulatory roles.
The circular directs that IPAs should not ordinarily accept temporary surrender where an IP has pending assignments under the Code, represents creditor classes, or is empanelled for roles such as IRP, Liquidator or SEBI Administrator. It requires IPAs to verify declarations on absence of assignments and disciplinary proceedings, residency, employment status, Code of Conduct compliance, fee payment and cooperation obligations. Six standard forms (Form A-F) are prescribed for application, IPA acceptance and intimation to the Board, and for revival and reinstatement upon verified eligibility.

GST exemption on upfront amount remains available where amount is determined upfront even if paid in instalments for long-term leases.
The GST exemption applies to the upfront amount (called premium, salami, cost, price, development charges or by any other name) for long term leases of industrial plots or plots for development of infrastructure for financial business by the State Government, State Industrial Development Corporations or entities with majority government ownership; the exemption is admissible irrespective of whether such upfront amount is paid in one or more instalments, provided the amount is determined upfront.

GST on seed certification tags: agency supplied tags part of exempt composite service; tags sold to agencies are taxable goods.
Supply of certification tags by State Seed Certification Agencies to seed producers is an element of the integrated supply of seed testing and certification and is covered by the exemption for testing/certification services provided by Central/State Governments relating to public safety and consumer protection. Conversely, where tags are supplied to the Agencies by other departments or manufacturers, those supplies are taxable goods, and their classification depends on the tags' predominant material.

Tax Collected at Source excluded from GST valuation; interim income levy not includible in taxable value.
The Commissioner clarifies that Tax Collected at Source (TCS) under the Income Tax Act is an interim levy on potential income and not a tax on goods; therefore TCS is not includible in the value of supply for GST valuation despite prior guidance referencing inclusion of taxes and charges.

Upfront amount exemption applies where amount is determined upfront, allowing installment payments for long-term lease arrangements.
The exemption applies to the upfront amount for long-term leases of industrial or financial infrastructure plots (thirty years or more) provided by State industrial development corporations or entities with majority public ownership. The exemption remains admissible if the upfront amount is paid in one or more installments, provided the total amount is determined upfront as per Sl. No. 41 read with Central Notification 12/2017-Central Tax (Rate).

GST exemption for seed testing and certification covers issuance of seed tags as part of the composite exempt service.
Supply of seed certification tags by State certification agencies is an element of the composite supply of seed testing and certification and is exempt from GST under notifications for government testing/certification services. Conversely, when tags are supplied to those agencies by other departments or manufacturers, that transaction is a taxable supply of goods, with classification determined by the tags' predominant material.

GST exemption on upfront lease premium applies even when paid in instalments, if the amount is determined upfront.
GST exemption applies to the upfront amount payable for long term leases of industrial plots or plots for financial business infrastructure by government or majority government entities; the exemption is admissible provided the total upfront amount is determined at the outset, irrespective of whether payment is made in one or multiple instalments.

Composite supply exemption covers seed testing and certification, but externally supplied seed tags are taxable goods.
Tagging and sealing constitute an integral element of the composite supply of seed testing and certification, and charges for certificates and tags collected by Seed Certification Agencies from seed producers are exempt under the government services exemption for testing/certification required under law. Conversely, tags printed and supplied to the agencies by external departments or manufacturers are taxable supplies of goods, with classification determined by the tags' predominant material.

Inter-State supply for warehoused goods: central and state tax payments treated as compliance if equal to integrated tax.
Supplies of goods deposited in customs bonded warehouses are characterized as inter-State supplies, but due to the common portal's inability to record such transactions in FORM GSTR-1 during July 2017-March 2018, taxpayers reported and paid central tax and state tax. As a one-time exception, suppliers who paid central and state tax will be deemed to have complied with tax-payment requirements provided the amount paid equals the integrated tax due.

Place of supply requirement: invoices for inter state supplies must state place and State, failure attracts penalties.
Registered persons supplying goods or services in the course of inter State trade or commerce must specify the place of supply together with the name of the State on the tax invoice, in compliance with invoice particulars mandated by rule 46(n). Taxpayers should refer to the Integrated GST place of supply provisions to determine that location. Failure to comply may attract penalties under the SGST penal provisions, and the Commissioner has directed field formations to publicize this requirement.

Reporting of inter state supplies to unregistered persons ensures correct IGST apportionment and attracts penalty for non compliance.
Registered suppliers must report inter State supplies to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR 3B and report inter State supplies to unregistered persons in Table 7B of FORM GSTR 1. IGST apportionment to the State of supply relies on the information in Table 3.2; omission causes non apportionment and mismatches in apportioned integrated tax. Registered persons are instructed to report place of supply and details in both tables as mandated, with penal consequences for contravention, and trade notices are to be issued to publicize this instruction.