Digital case management: mandatory use of DIGIT for show cause notices and adjudication orders to ensure timely enforcement.
Completion and maintenance of the DIGIT offence database is mandated, with data entry of all cases required to be completed by formations before 31 July 2018. From 1 April 2018, all Show Cause Notices and adjudication orders must be issued through DIGIT, SCNs should be issued within stipulated timeframes, and the Board/DRI will monitor compliance and view non-compliance seriously.

Extension of filing date for FORM GST TRAN-2 under rule 117(4)(b)(iii) extends furnishing period as authorised.
The Commissioner of State Tax, exercising powers under sub clause (iii) of clause (b) of sub rule (4) of rule 117 of the Gujarat Goods and Services Tax Rules read with section 168 of the Gujarat Goods and Services Tax Act, has extended the period for furnishing the statement in FORM GST TRAN-2, on the recommendations of the Council, by administrative order establishing a new final date for submission.

ISIN specifications: issuers may reissue debt under the same ISIN after call/put exercise, subject to ISIN limits.
Issuers may reissue additional debt securities under the same ISIN following exercise of call/put options for the remaining maturity period, provided the aggregate count of outstanding ISINs maturing in the financial year does not exceed prescribed limits. Conversions of partly paid to fully paid instruments do not create additional ISINs. Specified exemptions are available to certain refinancing institutions and infrastructure debt funds subject to minimum maturity and are time limited; further issuances under the same ISIN must be disclosed upfront, and required statements must be submitted half yearly.

Port compliance extension: designated ports may import un shredded scrap until new deadline; failure triggers derecognition.
Designated sea ports are permitted to import un shredded scrap until the extended deadline provided they install and operationalize Radiation Portal Monitors and a Container Scanner within that period; ports failing to meet the extended deadline will be derecognised for imports of un shredded metallic scrap from the date following the deadline.

Late cut relaxation for raw sugar exports under DFIA permits delayed penalty imposition; white sugar exports allowed with FTP condition.
The Handbook of Procedures amendment applies late cut provisions in para 9.02 to DFIA imports generally, while providing a specific relaxation postponing imposition of late cut for exporters of raw sugar under the SION reference; it further states that white sugar exports under DFIA are allowed subject to the condition in amended para 4.25(c) of the Foreign Trade Policy.

No Objection Certificate requirement for export consignments eased: manufacturers with valid Drugs and Cosmetics licences need not obtain NOC.
Requirement of a No Objection Certificate for export consignments of drugs, medical devices and cosmetics shall not be insisted upon where the manufacturer files the shipping bill and holds a valid licence under the Drugs and Cosmetics Act and Rules; this extends earlier dispensation that had removed the NOC requirement for certain markets. The instruction is to be treated as a standing order and operational difficulties reported to the Appraising Main (Export).

Working days designation ensures customs field formations remain open and operational for trade stakeholders at month end.
All Customs field formations are directed to remain open on 29.03.2018, 30.03.2018 and 31.03.2018, with those dates to be treated as working days; Customs Brokers, Exporters, Importers and other trade stakeholders are notified that normal customs functions will be available and to plan activities accordingly.

Exports refunds clarified: eligibility, LUT delays condoned, Table 9/GSTR-3B rectifications accepted, and lower invoice/shipping value used.
The circular clarifies export-related refund procedures: suppliers who availed drawback for basic customs duty remain eligible for refund of unutilized GST credits; Table 9 amendments in FORM GSTR-1 and FORM GSTR-3B rectifications must be considered when processing zero-rated refunds; delayed LUT filing may be condoned where exports are established; a single deficiency memo is permitted per refund application requiring a fresh FORM GST RFD-01A on rectification; transitional credits are excluded from 'Net ITC'; where GST invoice and shipping bill values differ, the lower value should be sanctioned; BRC/FIRC is required for services but not goods; refunds under existing laws follow prior-law procedures and are to be refunded in cash where applicable.

e-waybill requirement: inter-state goods movement now requires registration on the national e-waybill portal and new e-waybills.
A mandatory e-waybill system for inter-state movement of goods commences from 1 April 2018, requiring taxpayers and transporters to register/enrol on the national e-waybill portal to generate e-waybills. Transitional measures allow use of the Directorate's existing waybill system only until midnight of 31 March 2018, prescribe limited validity of pre-cutoff waybills for entry into West Bengal, permit cancellation and transhipment of existing waybills until 15 April 2018, and require generation of new e-waybills on the national portal where re-generation of cancelled pre-cutoff waybills is not possible; entry without a valid waybill is an offence under the WBGST Rules.

Refund clarifications: state tax officers to implement central guidance for uniform refund processing across state.
State tax officers are directed to apply the annexed central GST clarifications on refund procedure for uniform implementation under the Tripura State GST Act, exercising the State Act's administrative powers to mandate adherence by Additional Commissioners, Assistant Commissioners, Superintendents and Inspectors of State Tax.

Condonation of Delay Scheme extension permits regularisation of delayed corporate filings under ministry circular until end of April.
Extension of the Condonation of Delay Scheme, 2018 to 30 April 2018 to permit regularisation of delayed statutory filings by companies; communicated to Regional Directors, Registrars of Companies and stakeholders; issued in continuation of General Circular No. 16/2017 and with the approval of the competent authority.

Deadline extension for FORM GST TRAN-2 allows submission under rule 117(4)(b)(iii) until 30 June 2018.
The Commissioner, exercising powers under sub rule (4) of rule 117 read with section 168 of the West Bengal GST Act and on the Council's recommendations, extends the period for furnishing the statement in FORM GST TRAN-2 until the 30th day of June, 2018.

Extension of filing deadline for AOC-4 XBRL permits eligible Ind AS companies to file without additional fee.
The Ministry of Corporate Affairs extended the last date for filing AOC-4 XBRL e-forms under Ind AS for companies required or voluntarily preparing Ind AS financial statements for 2016-17, permitting filing without additional fees until 30 April 2018, issued with approval of the competent authority and referencing General Circular No. 13/2017.

Taxpayer distribution under GST ensures allocation between central and state tax offices to create a single interface.
Distribution of the remaining taxpayer base in Assam is assigned between Central Tax Offices and State Tax Offices by reference to a turnover threshold of 1.5 Crores, with allocations set out for taxpayers above and below that threshold and consolidated with prior Order No. 01/2018 to produce final totals; the distribution is finalized for migrated taxpayers and trade associations are requested to notify their members.

Linking PAN with Aadhaar: deadline further extended by CBDT under Section 119 administrative order for return filing.
The Board has further extended the timeline for linking PAN with Aadhaar for filing income tax returns, permitting linkage until 30th June, 2018, pursuant to an administrative order issued under Section 119 of the Income tax Act, 1961 and following earlier orders dated 31.07.2017, 31.08.2017 and 08.12.2017.

IGST refund mechanism extended: officer interface permits corrected refund claims using concordance table for affected shipping bills
Extension of an alternate IGST refund mechanism allows officer-mediated corrections for shipping bills filed up to 28 February 2018 to address SB005 mismatches; SB006 cases may use transference copies (final Bill of Lading or gateway-port custodian confirmation) for EGM integration. A one-time exception permits refund where IGST was wrongly marked 'NA' by verifying payment via GST return information from the GSPN. Exporters must submit a certified concordance table mapping GST invoices to shipping bills and use the Custom House's dedicated email for claims.

IGST refund on export: officer interface mechanism extended and documentation relief for shipping bill mismatches.
Extension of the officer interface mechanism is authorised for SB005 invoice mismatch cases for shipping bills filed through 28.02.2018 to allow corrective action by Customs officers. For SB006 EGM errors caused by loss of the transference copy, the final Bill of Lading or a gateway port custodian's written confirmation may substitute for integration with the EGM. A one time officer interface procedure is also authorised to verify GSTN return information and permit IGST refund where exporters mistakenly declared IGST payment status as "NA".

E-way bill transition in Assam governs the end of GST inward permits and compliance for inter-State goods movement.
GST Inward Permit and GST Outward Permit under the Assam Goods and Services Tax system were allowed to continue on the existing electronic portal only until midnight of 31-03-2018, pending the staged introduction of the e-way bill mechanism. The new e-way bill regime was stated to apply in Assam from 01-04-2018 for inter-State movement of goods, while intra-State applicability would commence from a later notified date. From 01-04-2018, transportation of inter-State consignments entering into Assam, moving out of Assam, or passing through Assam without the new e-way bill was stated to be a punishable offence under the Assam Goods and Services Act, 2017 and the rules framed thereunder.

e-Way Bill rollout mandates generation for inter-State goods movement from 1 April 2018; intra-State implementation deferred.
The e-Way Bill requirement is to be implemented in Assam in two phases: effective 1 April 2018 for inter-State movement and at a later notified date for intra-State movement; until that notification no e-Way Bill is required for intra-State consignments irrespective of value. e-Way Bills must be generated before movement via the Common GST Electronic Portal, and this circular supersedes the earlier office circular No. 01/2018.

Job work compliance: principal remains responsible for goods, challan and ITC obligations and tax consequences on delays.
A registered principal may send inputs or capital goods to a job worker without payment of tax, remains responsible for accounts and must ensure return or supply from the job worker's premises within prescribed time limits or face deemed supply consequences; the principal issues challans, files FORM GST ITC 04 as intimation, and invoices and determines time, value and place of supply when supplying from the job worker's premises, while a registered job worker accounts for GST on job work services and may claim input tax credit on inputs used.