Pre-deposit requirement: appellants must make an additional deposit before filing appeals to CESTAT to ensure compliance.
Appellants preferring appeals to the CESTAT against a Commissionerer's (Appeals) order must deposit separately 10% of the duty or penalty confirmed or imposed, over and above the amount already deposited before the Commissioner (Appeals), as the quantum of pre-deposit required to institute the appeal.

Goods in transit inspection procedure sets rules for detention, release, confiscation, and e-way bill verification
Procedure for interception of vehicles carrying goods in transit is prescribed to ensure uniform enforcement of the Uttarakhand GST framework. A proper officer may stop a vehicle, require production of the prescribed invoice, bill of supply, delivery challan and E-way bill, and verify the documents either physically or electronically. Where no prima facie discrepancy is found, the vehicle may be allowed to proceed. Where documents are not produced or inspection is otherwise required, the officer must record the statement in Form GST MOV-01, issue an inspection order in Form GST MOV-02, and complete inspection within the prescribed time, subject to limited written extension.

External Commercial Borrowings liberalisation introduces uniform all in cost ceiling, expanded eligible borrowers, and standardized negative end uses.
External Commercial Borrowings policy is reformed to set a uniform all-in-cost ceiling tied to prescribed benchmark rates, raise the liability to equity ratio to 7:1 for ECBs from direct foreign equity holders under the automatic route (with a small value exception), expand eligible borrowers to include regulated Housing Finance Companies and Port Trusts (with 100% hedging for Track I) and permit certain INR denominated ECBs for MRO and freight forwarding companies, and to replace track specific positive/negative lists with a single negative end use list including prohibitions on real estate investment (subject to specified exceptions), capital market and equity investments, certain corporate uses for Tracks I and III unless raised from equity holders or group companies with minimum five year maturity, and on lending for prohibited activities.

FPI investment limits revised: operational rules change including maturity requirements, concentration and issue exposure caps.
The circular revises operational rules for FPI debt investment: minimum residual maturities for G secs, SDLs and corporate bonds are relaxed subject to a cap on short term residual maturity exposure; the aggregate FPI cap in any Central Government security is increased; CCIL online monitoring replaces the auction allocation mechanism; concentration limits by FPI sub category are imposed with transitional relaxations for existing excess holdings; corporate bond issue wise and corporate exposure caps are specified; and investment in partly paid instruments is prohibited, effective immediately.

Extension of filing deadline: fourth quarter VAT returns may be filed online by the extended date; payment procedure unchanged.
Extension granted for submission of fourth quarter 2017-18 VAT returns in Form DVAT 16, with annexures, to 13.05.2018; dealers filing electronically with a digital signature need not submit a hard copy of Form DVAT 56. The filing extension does not affect the obligation to pay tax, which remains governed by the applicable VAT provisions.

Importer identification and KYC compliance required; brokers must verify documents and accurate declarations to ensure smooth clearance.
Customs mandates strict KYC norms for Bill of Entry filing: custom brokers must verify client antecedents, IEC correctness, identity, and declared address using reliable authentic documents and, as necessary, confirm financial capacity by reviewing recent income tax returns, purchase orders, and bank attested invoices; brokers must submit accurate declarations including generic product descriptions, correct tariff classification, and matching unit quantity codes to ensure smooth clearance.

Recovery of Transitional Credit: arrears and inadmissible input credits to be recovered via electronic ledgers and liability register.
Inadmissible transitional input tax credit and arrears of VAT, entry tax or other taxes arising from proceedings under the existing law shall, unless already recovered, be recovered as State tax liabilities under the Goa GST Act. Such liabilities must be paid by utilizing balances in the registered person's electronic credit ledger or electronic cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT 01). Interest, penalty and late fees are to be paid from the electronic cash ledger and similarly recorded; unregistered dealers' arrears are to be recovered in cash under existing law procedures.

Deemed acceptance of LUTs: online submission generates acknowledgment; acceptance may be voided if exporter is ineligible.
Online submission of an LUT via FORM GST RFD-11 generates an acknowledgement with an ARN and the LUT is deemed to be accepted; no physical documents need be submitted. If it is later found that the exporter was ineligible to furnish an LUT in place of a bond, the LUT may be rejected and will be treated as rejected ab initio.

IT grievance redressal mechanism enables corrective filing and penalty waiver where GST portal glitches prevent compliant filing.
An IT Grievance Redressal Mechanism addresses systemic GST Common Portal failures that prevent classes of taxpayers from filing prescribed forms or returns; GSTN will identify affected taxpayers and forward issues with proposed solutions to the IT Grievance Redressal Committee (the GIC) which may approve corrective measures, direct implementation by GSTN and proper officers, and recommend waiver of fines or penalties under mitigating circumstances, with a targeted process for resolving TRAN 1 records stuck due to authentication glitches.

Job work under GST: clarifies tax exempt dispatches, principal's recordkeeping, invoicing, e waybill and ITC responsibilities.
Clarifies that under the Goa GST Act a registered principal may send inputs or capital goods to a job worker without payment of tax, subject to prescribed timelines for return or supply; failure to comply results in deemed supply by the principal on the date of initial dispatch. The principal bears recordkeeping and intimation duties, must file FORM GST ITC 04 quarterly, and ensure prescribed challans and e way bills are used. Job workers require registration based on aggregate turnover or inter State supply rules, must invoice and pay GST if registered, and both principal and job worker have defined input tax credit entitlements.

Zero-rated exports: accept post-facto LUT and process refunds using GST invoice or shipping bill valuation.
Directs recognition of Table 9 amendments in FORM GSTR-1 and reconciliation with FORM GSTR-3B; permits condonation of delayed filing of LUT and post-facto acceptance where exports are otherwise established; allows Commissioners to grant extensions when exports occur after prescribed periods without insisting on upfront tax payment; limits deficiency memos to one per refund filing requiring a fresh FORM GST RFD-01A thereafter; excludes transitional credit from "Net ITC" for refund computation; prescribes that the lower of GST invoice value and shipping bill value be sanctioned; BRC/FIRC required only for services, not for goods; and mandates processing refunds under existing laws where applicable while restricting additional documentary demands.

AOC-4 XBRL filing extension allows Ind AS companies to file without additional fee until 31 May.
Eligible companies required or voluntarily preparing financial statements under Ind AS for the financial year 2016-17 may file AOC-4 XBRL e-forms without payment of additional fee until 31 May 2018; the extension follows earlier General Circulars and stakeholder requests and is issued by the Ministry of Corporate Affairs with competent authority approval.

Supply of services by joint venture members may attract GST when cash calls constitute consideration for services provided.
A cash call will be taxed as consideration for a supply of services only if, on examination of the JV agreements and facts, it represents payment for activities or facilities provided by a member to the JV or by the JV to a member; where contributions are capital in nature and simply fund acquisition of assets for the JV, they are transactions in money and not taxable supplies.

Condonation of Delay Scheme extension: closing deadline moved due to gazetted holiday, allowing a brief additional filing day.
The Ministry of Corporate Affairs authorised a one day extension of the closing date for the Condonation of Delay Scheme, 2018 because the original last date fell on a gazetted holiday; the extension was issued with the approval of the competent authority and notified to Regional Directors, Registrars of Companies and stakeholders for implementation.

GST classification of composite supplies determines tax treatment; PSLCs taxable as goods and certain DISCOM charges remain taxable.
Classification of composite supplies under GST depends on identification of the principal supply; bus body building involves goods and services and is classified case-by-case. Retreading of tyres is primarily a service with rubber ancillary, but sale of retreaded tyres by the retreader who supplies old tyres is a supply of goods. Priority Sector Lending Certificates are taxable as goods and eligible for input tax credit. Transmission and distribution of electricity is exempt, while ancillary DISCOM charges are taxable. Government guarantee commissions to business entities are taxable services.

GST classification of services clarified: exemptions and applicable rates for hostel, tribunal fees, recreational, rental, healthcare and cost petroleum.
Clarifies GST treatment: hostel accommodation by trusts is not a charitable activity but accommodation below a specified tariff is exempt; fees and penalties received by Consumer Disputes Redressal Commissions are not supplies subject to GST; elephant and camel rides are recreational services not passenger transport; rental/leasing of self propelled access equipment is taxed at the rate applicable to like goods with import IGST creditable; healthcare services and inpatient food on medical advice are exempt as composite healthcare supplies; Cost Petroleum is not consideration for services to government and not taxable per se.

Signatures of Customs Officers no longer required on final bill of entry print-outs generated after Out of Charge through EDI.
Final print-outs of the Bill of Entry generated through the Customs EDI system after Out of Charge are not required to bear the signatures of Customs officers; stakeholders must adopt the unsigned EDI-generated print-out and may report any implementation difficulties to the issuing office.

Remnant fuel classification: ship fuels classifiable separately; imports under the tariff chapter freed from policy restrictions.
Remnant fuel and oil other than that contained in vessel machinery and engines are to be classifiable separately and not under the vessel tariff heading. Earlier appellate findings had treated remnant fuel as integral to vessels and thereby exempt from policy restrictions; thereafter the trade policy authority classified remnant fuels under the mineral oils chapter but granted a special dispensation freeing such imports from policy restrictions. Field formations are to implement this classification and report implementation difficulties to the Commissioner.

Duty Credit Scrip Use: declared choice at bill filing is final; scrips must be applied to duty, respecting importability rules.
The notice requires that once an importer declares use of a Duty Credit Scrip at bill of entry filing, that choice is final and cannot be changed at assessment; if duty payable exceeds scrip credit the whole scrip amount must be used; if duty payable is less than the scrip credit the duty is to be paid using the scrip(s). These provisions are subject to importability policy conditions applicable to the scrips.

E-way bill verification enables interception and staged detention, release, or confiscation of goods and conveyances under GST procedures.
Procedures set a mandatory regime for interception and verification of conveyances and e-way bill compliance, authorisation of proper officers by Format 1, and a staged enforcement sequence: recording statements (FORM GST MOV 01), directing physical verification (FORM GST MOV 02), uploading interim reports (Part A of FORM GST EWB 03), concluding inspection within three working days (or by FORM GST MOV 03 extension), reporting results (FORM GST MOV 04 and Part B of FORM GST EWB 03), and releasing conveyances (FORM GST MOV 05) where no discrepancy exists or initiating detention, demand (FORM GST MOV 06/07/09), provisional release on payment or security (FORM GST MOV 08), and confiscation proceedings (FORM GST MOV 10/11) with electronic liability register entries and auction where applicable.