Tax collected at source (TCS) exclusion: TCS treated as interim levy and not includible in taxable value for GST.
Corrigendum clarifies that Tax Collected at Source (TCS) under the Income Tax Act is an interim levy not having the character of a tax and therefore would not be includible in the taxable value of supply for GST, notwithstanding the general principle in Section 15(2) that the value of supply includes taxes or charges levied under other laws if charged separately. Trade notices are requested and implementation difficulties should be reported to the Board.

IT grievance redressal mechanism governs GSTN technical issues and extends TRAN-1 filing deadline for affected taxpayers.
Implementation of an IT Grievance Redressal Mechanism for GSTN portal issues, limited to technical difficulties and not legal questions. Technical grievances are to be consolidated through designated nodal officers and forwarded to the IT Grievance Redressal Committee in the prescribed GSTN format. The deadline for filing TRAN-1 is finally extended to 31.03.2019 for taxpayers unable to file because of technical problems, and jurisdictional officers must send the relevant data in Excel format to the specified email address before that date.

Inter State supply treatment for warehoused goods: paying central plus state tax deemed compliant if equal to integrated tax.
Supply of goods deposited in customs bonded warehouses retained the character of inter State supply. For 1 July 2017 to 31 March 2018, portal limitations caused suppliers to pay central tax and state tax instead of integrated tax. As a one time exception, suppliers who paid central and state tax for such supplies during that period shall be deemed to have complied with the tax payment requirement provided the combined amount paid equals the integrated tax due.

GSTR-1 filing deadline extended for specified registered persons to the eleventh day of the succeeding month.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 by registered persons whose aggregate turnover exceeds the prescribed threshold, for each month from April 2019 to June 2019, until the eleventh day of the month succeeding the relevant month; and states that time limits for furnishing details or returns for the period July 2017 to June 2019 under the Act's return-related provisions will be notified later in the Official Gazette.

Return Filing Deadlines require monthly FORM GSTR 3B submission via the common portal by the prescribed due date.
Specifies that FORM GSTR 3B for April-June 2019 must be furnished electronically via the common portal on or before the twentieth day of the succeeding month. Registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.

Sales promotion schemes under GST clarified: free samples not supply, BOGO treated as bundled supply, discounts valued per GST rules.
Free samples and gifts supplied without consideration are not treated as supply for GST and ordinarily disqualify ITC for inputs, input services and capital goods used for them unless the activity is a supply under Schedule I. Buy one get one offers constitute multiple supplies charged at a single price; taxability depends on whether the transaction is a composite or mixed supply and ITC is available for inputs used. Pre agreed discounts that meet statutory conditions may be excluded from value and permit ITC treatment adjustments; secondary post supply commercial discounts issued by credit note do not qualify for exclusion unless statutory conditions are met.

Sales promotion schemes under GST: clarifies taxability, valuation rules and input tax credit treatment for samples, offers and discounts.
Free samples and gifts supplied without consideration are not treated as supply and do not attract GST unless covered by Schedule I; input tax credit is disallowed for inputs, input services and capital goods used for such free distributions unless the activity falls within Schedule I. Buy-one-get-one offers are treated as supplying multiple goods for one price, with taxability determined by whether the transaction is a composite or mixed supply and input tax credit available. Invoice-disclosed and pre-established volume discounts that meet valuation conditions are excluded from taxable value and permit input tax credit claims. Secondary post-supply discounts do not qualify for exclusion from value and credit notes may be issued commercially.

Sales promotion scheme taxation under GST: classification of freebies, bundled offers and discounts affects valuation and ITC availability.
Free goods and gifts supplied without consideration are not treated as supply under GST except where Schedule I applies, and ITC on related inputs is generally disallowed unless the activity qualifies as supply. Bundled "buy one get one" offers are treated as multiple supplies with taxability depending on composite or mixed supply classification; ITC is available for inputs used in such offers. Discounts established before or at supply meeting section 15(3) conditions are excluded from value and permit supplier ITC, whereas secondary post-supply discounts do not qualify for exclusion and remain part of the value of supply despite issuance of credit notes.

Supply characterization under GST clarifies taxability and ITC treatment for promotional schemes including free samples and discounts.
Clarifies GST taxability and Input Tax Credit consequences for promotional schemes: free gifts and samples supplied without consideration are not supply (except Schedule I) and do not attract ITC entitlement for the supplier; buy one get one offers are treated as multiple supplies charged for together with tax determined by composite or mixed supply characterization and the supplier may claim ITC; invoice level discounts established at or before supply may be excluded from value if valuation conditions are met and supplier may claim ITC; secondary post supply discounts generally do not qualify for exclusion and credit notes may be issued commercially without affecting supplier ITC rules.

Turant Customs reform aims to streamline border procedures and improve ease of doing business through phased implementation.
Turant Customs is presented as a next-generation reform package to streamline border procedures and improve ease of doing business in the Trading Across Borders category. The notice references Board Circular No. 09/2019 as the instrument announcing the reform, states the objective of improving the country's ranking, indicates phased implementation over the coming months, and instructs customs brokers, exporters, importers and other stakeholders to note the circular and report any implementation difficulties to the office.

Coastal cargo carriage via foreign territory clarified-CBIC sets conditions for vessel and container use and invites implementation feedback.
Coastal cargo carriage between Indian ports via foreign-going vessels transiting foreign territory is addressed by a CBIC circular which resolves questions on movement through foreign territory, the conditions for use of containers for coastal goods, and the use of local/domesticated containers for EXIM cargo; stakeholders are asked to note the circular and report implementation difficulties to the customs office.

Coastal cargo carriage rules govern permissible transit routes, container use, and documentation for shipments through foreign territory.
The notice addresses compliance and procedural issues for carriage of coastal cargo between Indian ports via foreign-going or coastal vessels through foreign territory, including rules on movement through foreign territory, use of EXIM containers versus local containers, and required documentation, and directs stakeholders to the Board's circular containing the Board's decisions and clarifications while inviting reports of implementation difficulties.

24x7 customs clearance extended - round the clock three shift operation; prior intimation required for non AEO imports to DC Shed.
Extension of round the clock customs clearance at ACC Import shed establishes three daily shifts (08:00-15:00; 15:00-22:00; 22:00-08:00). Prior intimation to DC Shed (Admin) is required for clearance of non AEO consignments during the last shift, Sundays or public holidays. Designated exit gates at DCSC and CELEBI warehouses and the KBE gate will remain open 24x7; custodians must provide necessary infrastructure and airlines must ensure continuous delivery orders. The notice takes immediate effect and modifies earlier public notices.

Advance Authorisation scope narrowed: flat rolled stainless steel imports removed from eligible Appendix 4J provisions.
The Director General of Foreign Trade has amended Appendix 4J of the Hand Book of Procedures 2015-2020 to delete the entry permitting import of flat rolled stainless steel classified under ITC(HS) codes 7219 or 7220; consequently, imports of those products under the Advance Authorisation route are removed from Appendix 4J.

Reconstitution of Insolvency Law Committee establishes standing review body to oversee IBC implementation and recommend reforms.
Re-constitution of the Insolvency Law Committee as a Standing Committee to review and guide implementation of the Insolvency and Bankruptcy Code, 2016, tasked with continuous review of corporate insolvency resolution and liquidation frameworks, identifying efficiency and effectiveness issues (including cross border, individual, group insolvency, avoidance actions, and Board regulatory powers), making recommendations to the Ministry, with specified membership, power to co opt experts, government allowances for non official members, and secretarial support by the Ministry or IBBI.

Sea cargo stakeholders must register on ICEGATE and obtain online entity approval to file electronic arrival and departure manifests.
Entities including Authorised Sea Carrier, Authorised Sea Agent, transhippers, terminal operators, custodians and authorised exporters must register on ICEGATE and submit an online application with master applicant details, authorised persons (each as ICEGATE child users), specified operations, supporting documents uploaded to e SANCHIT, and port of registration; applications are routed to ICES and processed by officers with the ENT_APR role who may approve or query, after which approved entities may operate and must comply with electronic Arrival and Departure Manifest submission requirements.

Entity registration under Sea Cargo Manifest and Transhipment Regulations required; ICEGATE-based applications and ENT_APR approvals now mandated.
The Sea Cargo Manifest and Transhipment Regulations require stakeholders-including shipping lines, agents and exporters using eSeal-to file applications identifying the master applicant, authorized personnel, intended operations and supporting documents. Applications are to be submitted via ICEGATE and routed to ICES where officers with the ENT_APR role will verify documents, approve applications or raise queries; detailed guidance and registration advisories are available on ICEGATE.

Self-registration on ICEGATE enables automated CCV and electronic clearance after verification and duty payment under customs rules.
Turant Customs allows importers to self-register goods on ICEGATE after arrival using the electronic integrated declaration; the system permits a Customs Compliance Verification (CCV) by the proper officer prior to duty payment. Upon CCV confirmation and payment, ICES 1.5 will electronically grant clearance consistent with statutory clearance provisions, subject to existing RMS interdictions, agency alerts, and local contingencies. ICES 1.5 also introduces an automated queue of Bills of Entry ready for clearance and requires field formations to map officers for system routing, with DG Systems to issue detailed technical guidance.

Removal of export-only restriction at Golakganj LCS now allows all goods for import and export, subject to specific prohibitions.
CBIC Notification No. 19/2019-Cus (NT) omitted a proviso that had limited Golakganj LCS to export of stone boulders, stone chips and coal; that conditional export-only designation is removed, and henceforth the station will permit both imports and exports of all goods except where specific prohibitions or restrictions apply.

Safeguard duty on solar cells: Supreme Court stay requires informing High Courts to prevent adverse interim orders.
Imposition of safeguard duty on imported solar cells was notified following DGTR findings; the Supreme Court stayed a High Court interim order that had restrained issuance of safeguard notifications and stayed further proceedings in the related petition. Departments are instructed to inform High Courts that the issue is sub judice before the Supreme Court to avoid adverse orders and to consider review, appeal or SLP proposals in consultation with legal officers if adverse orders arise.