Tax Collected at Source exclusion: TCS under income tax not includible in GST taxable value as interim levy.
TCS under the Income Tax Act is not to be included in the taxable value of supply for GST because it is an interim levy not having the character of a tax; the corrigendum replaces the prior clarification that had treated TCS as part of the value payable to the supplier, affirming that TCS would not be includible in the determination of value of supply under GST.

Monetary limits for revision proposals are revised for departmental officers, with separate rules for provisional assessment orders.
Revised monetary limits are prescribed for departmental officers to file revision proposals where no legal issue is involved, based on the disputed amount determined by the department. Separate limits apply to Assistant Commissioners, Deputy Commissioners, Joint Commissioners (Executive), Additional Commissioners Grade-1, and the Commissioner. For provisional assessment orders, the Zonal Additional Commissioner decides filing of revision proceedings without any monetary limit, by a reasoned order kept in the assessment file.

Reporting of supplies to unregistered persons clarified for GSTR-3B and GSTR-1 under GST return rules.
Reporting of supplies made to unregistered persons in Table 3.2 of Form GSTR-3B and Table 7B of Form GSTR-1 is aligned with the Central GST circular issued on the subject. The clarification in that circular is stated to apply equally under the Uttar Pradesh SGST Act and Rules, and officers are directed to take necessary action accordingly.

Tax payment clarification on supplies from customs bonded warehouses guides uniform departmental implementation.
Clarification is issued on tax payment applicable to the supply of goods stored in customs bonded warehouses during July 2017 to March 2018. The communication forwards the Central Board of Indirect Taxes and Customs circular dated 18.02.2019 and directs subordinate officers to be informed and to take action accordingly. It operates as a departmental instruction for uniform implementation of the stated tax clarification.

Invoice compliance in inter-State supplies under Rule 46(n) extends to Uttar Pradesh SGST proceedings.
Compliance with Rule 46(n) of the CGST Rules, 2017 is required while issuing invoices for inter-State supplies. The circular dated 18.02.2019 is stated to apply equally to the Uttar Pradesh SGST Act and Rules. The circular is enclosed for circulation to subordinate officers with instructions to take necessary action accordingly and ensure adherence to the invoicing requirement.

Rebate of state and central taxes on garment exports now issued as duty credit scrips, with transitional claim handling.
RoSCTL replaces the former RoSL for garments and made-ups and provides rebates via MEIS-type duty credit scrips issued under procedures to be finalised; claims under RoSL will be processed only for shipping bills with LEO dates up to the discontinuation date, and existing claims filed under prior scheme codes will be treated as RoSCTL claims during the transition while systems and field guidance are updated.

Coastal carriage through foreign territory: harmonised documentation, marking, sealing and customs transit procedures ensured for coastal goods.
For coastal goods transiting through Sri Lanka and Bangladesh, consignors and the person-in-charge must follow the Transportation of Goods (Through Foreign Territory) Regulations, 1965 with specific adaptations: GST/VAT/PAN and invoice details in Appendices A and B, exemption from filing the Bill of Coastal Goods for such transit, mandatory marking and tamper-proof sealing of containers, manifest and supervisory procedures, seal verification and remedial processes for tampering or discrepancy, and eligibility limited to vessels authorised under the Merchant Shipping Act, 1958.

Sea Cargo manifest registration required: entities must register on ICEGATE and submit electronic arrival/departure manifests.
The Regulations mandate online registration and approval for Authorised Sea Carriers, Authorised Sea Agents and other stakeholders via the ICEGATE portal; master entities must add authorised persons, disclose operations, upload supporting documents to e SANCHIT, and obtain faceless jurisdictional customs approval. ASC/ASA must file electronic Arrival and Departure Manifests prior to departure from the last foreign port or from an Indian port. Guidance, codes and validations are provided on ICEGATE; sea port registrations require LOCODEs ending with 1 where applicable.

Customs EDI procedures require RMS selection, officer appraisement, and LEO/OOC before ICP cargo exit.
The SOP prescribes EDI-based procedures for export, import and transit cargo at ICP Raxaul, requiring compliance with the Customs Act and Handling of Cargo in Customs Areas Regulations. It mandates electronic filing of Shipping Bills, Bills of Entry and EGMs; RMS-based selection, appraisement, registration, duty payment, weighment/examination as directed; and issuance of Let Export Order or Out of Charge prior to exit. Custodian responsibilities include storage, handling, security and indemnity of goods, with removal permitted only on written Customs authorisation. CTD/ECTS seal protocols and inter-agency coordination under Customs control are specified.

Customs clearance procedures: EDI filings, RMS selection and custodial release conditioned on Let Export Order or Out of Charge.
Procedures at ICP Raxaul establish an EDI centric Customs clearance process where Shipping Bills/Bills of Entry and supporting documents are filed electronically, RMS selects consignments for appraisal or examination, Superintendents/Deputy or Assistant Commissioners appraise selected filings, Inspectors register and examine goods as directed, and release is effected only upon issuance of Let Export Order (LEO) for exports or Out of Charge (OOC) for imports; the Custodian is responsible for custody, handling and security within the Customs Area and must not permit removal except on written permission of the proper officer.

TRA facility operation for SEZ procurement: RAs may issue Certificates of Supplies as online authorization amendments.
Procurement from SEZs shall use the TRA facility operated by Regional Authorities; RAs may issue a Certificate of Supplies from SEZ as an online amendment to Advanced/EPCG authorizations, marking the import item Invalid for direct imports and transmitting quadruplicate copies to the authorization holder, SEZ supplier unit, designated SEZ officer, and port customs. Post-authorization requests must include customs-issued authorization utilization status, and certificates may be issued only for quantities available per that status.

Integrated Tax guidance for customs bonded warehouse supplies updated after the earlier circular was rendered ineffective.
Integrated Tax guidance on supply of goods from a customs bonded warehouse was modified after the earlier IGST circular was rescinded. The State tax office accordingly amended its prior communication so that the circulated circular would be treated as ineffective, aligning local guidance with the revised central GST position.

GST sales promotion schemes distinguish free samples, bundled offers, qualifying discounts, and secondary discounts for valuation and input credit.
GST treats free samples and gifts supplied without consideration as outside supply unless Schedule I applies, while input tax credit is generally blocked for related inputs, input services, and capital goods. Buy-one-get-one-free offers are bundled supplies for a single price, taxable as composite or mixed supplies, with input tax credit available. Invoice discounts and pre-agreed volume discounts may reduce value of supply when applicable conditions, including recipient reversal of attributable credit, are met. Secondary post-supply discounts may be documented through commercial credit notes but do not reduce value of supply or affect supplier credit availability.

Inter state supply of Priority Sector Lending Certificates: IGST applies to e Kuber trading; prior CGST/SGST paid need not be duplicated.
Trading of Priority Sector Lending Certificates on the RBI e Kuber portal is a supply of goods in the course of inter state trade and accordingly IGST shall be payable on such supplies. Where a bank has already paid CGST/SGST (or CGST/UTGST) in respect of such trading, it shall not be required to pay IGST for that supply.

One-time condonation under EPCG Scheme extended; authorities will accept delayed requests for condonation and installation certificate relief.
Extension of time for receipt of requests for one-time condonation under the EPCG Scheme is granted, covering block-wise extension of Export Obligation periods, extension of Export Obligation period, and condonation of delay in submission of installation certificates as set out in earlier Public Notices; earlier delegation of powers to regional authorities for one-time relaxation remains operative and all other terms of the original Public Notices continue unchanged.

Tax collected at source excluded from GST valuation as an interim levy, not a tax, under revised circular.
For valuation under GST, Tax Collected at Source (TCS) under the Income Tax Act is not includible in the value of supply because it is an interim levy on potential income rather than a tax on goods; the earlier circular's instruction to include TCS in the taxable value is withdrawn and stakeholders are asked to report implementation difficulties.

Supply treatment under GST: whether promotional giveaways or discounts affect valuation and ITC availability for suppliers.
Clarification explains that free samples and gifts offered without consideration do not constitute supply except where covered by Schedule I, and ITC is disallowed for such distributions unless Schedule I applies. Buy-one-get-one offers are treated as multiple supplies charged at a single price, with tax treatment determined by composite or mixed supply rules; ITC is available for inputs used in such offers. Discounts shown on or agreed at supply can be excluded from value if statutory conditions and documentation are met; secondary post-supply discounts effected by credit notes do not qualify for exclusion and may be issued commercially.

IGST on PSLC trading applies as inter state goods supply, and prior CGST/SGST payment prevents further IGST liability.
PSLCs traded between banks on the RBI e Kuber portal are to be treated as a supply of goods in the course of inter State trade, and IGST is payable on such supplies. Prior arrangements had GST on PSLCs under forward charge for 1.7.2017-27.05.2018 and under reverse charge from 28.05.2018. Where a bank has already paid CGST/SGST or CGST/UTGST for a supply, it need not pay IGST in respect of that supply.

e-form RD-1 processing: accept filings for company conversion and financial year change despite 'others' selection.
Regional Directors must process e-form RD-1 filed for conversion of a public company into a private company and for change in financial year where filers select 'others'; such RD-1 submissions should not be rejected solely because the specific revised e-form is not yet deployed.

Export of services: contract value treated as export if IGST on imported services is paid and RBI permits retention.
Where an Indian exporter outsources part of services to a foreign supplier, the contract gives rise to a supply from the Indian exporter to the overseas recipient for the full contract value and an import of services by the Indian exporter for the outsourced portion. The Indian supplier must pay IGST under reverse charge on the imported portion and may claim input tax credit. The total contract value may be treated as export consideration despite direct payment to the foreign supplier if IGST on the import is paid and RBI permits retention of part of the consideration abroad.