Furnishing of bank account details now mandatory for new GST registrants, non-compliance constitutes a rule violation and triggers procedures.
The amendment requires newly registered persons (except those under rules 12 or 16) to furnish bank account details on the common portal within a prescribed period after registration or before the first return due date, makes failure a ground for action, excludes Kerala Flood Cess from value for valuation purposes, permits Government notification to mandate QR codes on invoices and bills, introduces electronic cash ledger transfers (FORM GST PMT-09), replaces "payment advice" with "payment order" for refunds, and creates a refund procedure for retail outlets in international departure areas under rule 95A.

System-based mismatch assessments for composition dealers halted; assessments may proceed only after hearing and lawful review.
Automated mismatch-driven assessments of Annexure 2A-2B for dealers under the Composition Scheme shall be discontinued because the portal does not present mismatch reports to composition dealers and purchases by such dealers are often evidenced by retail invoices or tax invoices lacking buyer identification. Pending assessments may be completed only after giving the dealer a proper opportunity to be heard and in accordance with law. Assessments already concluded on system mismatches should be reviewed under the statutory review mechanism to avoid hardship.

TRQ expansion for feed grade maize permits imports by State Trading Enterprises at a specified customs rate for actual users.
An additional TRQ allocation for feed grade maize for 2019 20 is authorised with imports permitted only through State Trading Enterprises under the HBP provision, subject to a specified customs duty and restricted to Actual Users; trade for trading purposes is prohibited and the application deadline for STEs has been extended as a one time relaxation.

Expert trade panel for gemstone and jewellery valuation established; membership subject to specified qualifications and commissioner discretion.
Constitution of an Expert Trade Panel is invited for valuation, identification, classification and examination of diamonds, precious and semi precious stones, pearls and gold/silver jewellery for import/export clearance. Applicants must show relevant trade expertise and experience, submit membership or institutional certification, a solvency certificate, and have no pending legal action. Panel members must give on the spot opinions when called; fees are payable by the importer/exporter. Selection follows committee recommendation, but inclusion is at the Commissioner's discretion; applications must be submitted by the stated deadline.

E-way bill verification and road checking instructions streamline goods vehicle inspections while requiring register entries and no harassment.
Instructions were issued for road checking of goods vehicles under the Uttar Pradesh GST framework to simplify and improve transit inspection. A mobile Android application was introduced for e-way bill verification by scanning the QR code and automatically fetching details from the server, while NIC Karnataka verification was to continue as before. The directions also covered collection and entry of lower-value tax invoices, monthly vehicle counting, simplified register maintenance, and a requirement to avoid harassment during road checking.

Project imports module now mandates system registration and PI bond linkage before import declarations can be filed.
The ICES Project Imports module requires digital project registration via the LIC/APR workflow producing a project number to be quoted in Bills of Entry; registration mandates entry of all imported items with quantity and CIF in foreign currency, mandatory PI bond details, sponsoring authority data, and limits on value and quantity. A new national provisional bond category PI is introduced for use across ports; project-linked provisional BES filings will record item wise debits against the project/bond, and finalisation via FAO/FDC roles will re credit the bond. Filing without a project number will be disallowed once changes are implemented.

Import quota allocation for pigeon peas: eligible millers apply within window; allocations per capacity and arrive by deadline.
Additional import quota for Pigeon Peas (Toor Dal) is open to millers/refiners with own processing capacity. Applicants shall apply online using ANF-2M, submit a self certified processing capacity certificate dated prior to this notice, pay fees per Appendix 2K, and send application copies by email. One application per IEC only. Allocations will be made by the EFC based on refining capacity, quantity sought and total applications, distributed equally or as per applied quantity (whichever is lower). Allocated imports must reach Indian ports by the specified deadline; no extensions.

Import quota increase for Toor: restricted imports now subject to a revised annual quota and DGFT procedures.
Importation of Pigeon Peas (Cajanus cajan)/Toor Dal is declared Restricted and made subject to an annual fiscal-year quota of four lakh metric tonnes, to be implemented as per procedure prescribed by the Directorate General of Foreign Trade; the restriction does not apply to Government import commitments under bilateral or regional agreements. The notification is issued under section 3 of the Foreign Trade (Development and Regulation) Act, 1992 read with the Foreign Trade Policy and takes effect from its publication in the Official Gazette.

Customs duty revisions and procedural Customs Act amendments effective immediately, altering tariff classifications and levy structures.
Immediate indirect tax measures follow introduction of the Finance (No.2) Bill, 2019 by declaration under the Provisional Collection of Taxes Act: chapter wise revisions to Basic Customs Duty (increases, reductions, selective exemptions and new nominal duties on petroleum crude and tobacco), tariff reclassification to align with HSN, withdrawal of certain end use exemptions, procedural and enforcement amendments to the Customs Act, anti circumvention insertion for Countervailing Duty, changes to safeguard appeal jurisdiction, GST compliance and appellate reforms, and Central Excise adjustments to duties on tobacco and petroleum.

Administrative mapping errors in GST portal: mis mapped refund applications can be processed by the authority receiving them.
Where the common portal forwards a refund application to a tax authority that is not the taxpayer's administratively assigned jurisdiction and the portal's facility to reassign refund applications is unavailable, the receiving tax authority must proceed with the processing of the refund claim and thereafter notify the portal of the incorrect mapping so subsequent applications transfer to the correct jurisdiction.

Place of supply: port cargo handling ancillary and determined by contract; processing of temporarily imported goods treated as export.
Port-related services that are ancillary to cargo handling are not tied to immovable property and their place of supply is determined by contract-based IGST provisions applicable to such services. Services on goods temporarily imported for processing and exported without being used in India (for example, cutting and polishing of diamonds) fall under the exception and their place of supply is determined by the IGST rules for services on temporarily imported goods subsequently exported.

GST on Penal Interest: taxable when included in supply value of goods; lender charged loan interest may be exempt.
The circular clarifies that penal interest for delayed EMIs must be included in the value of supply under s.15(2)(d) of the TNGST Act and is taxable when charged by the seller as part of a sale transaction; interest charged by a third party lender falls within the loan interest exemption and is not subject to GST. Penal interest satisfying the notification definition of interest is not treated as a separate Schedule II service of agreeing to tolerate or refrain, while non interest fees charged by lenders remain taxable.

Deemed adoption of central GST circulars ensures uniform state implementation unless the state issues its own circular.
The Commissioner invokes statutory power to deem CBIC Circulars as issued by the Commissioner of State Tax for implementing the Maharashtra Goods and Services Tax Act, making CBIC directions applicable to the State unless the Commissioner issues a separate Circular on the same issue; the Trade Circular is clarificatory and implementation difficulties may be reported to the Commissioner's office.

Reversal of Cenvat credit may not be required for certain services unless dual input restrictions apply.
Reversal of Cenvat credit is required only where the twin conditions of restrictions on both inputs and input services are met; services listed in the notification do not automatically become exempted services. For service activity involving supply of food or drink, valuation restrictions under the Service Tax determination rules apply and no further reversal under the Cenvat Credit Rules is required beyond those valuation restrictions.

Partial discharge of bonds enabled, allowing proportional crediting of bonds and bank guarantees as export obligations are fulfilled.
Partial discharge of bonds and corresponding bank guarantees for imported gold will be effected by proportionate online crediting in ICES 1.5 as export obligations are met, based on prescribed documentation submitted to jurisdictional customs authorities; the existing standard operating procedure and timelines for bond discharge apply mutatis mutandis, and a system advisory will provide details of the new functionality.

Standard Input-Output Norms for walnut kernels set conversion requirements for shell walnuts used to justify exports under trade policy.
Fixation of Standard Input Output Norms under Para 1.03 of the Foreign Trade Policy establishes SION entry E-134 for the Food Product Group governing exports of Walnut Kernels (Chandler variety), specifying the conversion ratio between exportable kernels and importable walnut in shell and prescribing the allowed input quantity to justify the declared export quantity for export authorization and compliance.

GST taxpayer distribution follows cross-empowerment guidelines for single interface and allocation between Central and State tax offices.
Distribution of taxpayers under GST was made in Assam on the basis of guidelines issued by the GST Council Secretariat to secure a single interface between the Central Government and the State Government. A State Level Committee comprising the Central GST Commissioner and the Commissioner of State Tax, Assam assigned taxpayers registered in the State in accordance with the prescribed cross-empowerment framework. Pending allocation of 20 migrated taxpayers was completed by placing the dealers in the same strata below 1.5 crore turnover and distributing them between the Central Tax Office and the State Tax Office in the 90:10 ratio.

Mandatory digital submission: exporters must upload digitally signed supporting documents on e-SANCHIT when filing shipping bills.
Exporters and customs brokers must upload all supporting documents as digitally signed files on e-SANCHIT when filing Shipping Bills under the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019; hard copy supporting documents will not be accepted and implementation issues must be reported to the Commissioner.

Jurisdiction of reorganized customs formations: offences allocated where export Shipping Bills or import Bills of Entry are not filed.
Amendments to Annexure A reallocate jurisdiction for cases of offence and other matters where required export or import filings are absent: the export entry is amended to cover goods in the port area or already exported when Shipping Bills have not been filed, and a new preventive-commissionerate point addresses goods landed by import where Bills of Entry have not been filed. The changes apply to trade stakeholders and are effective from the notice date until further orders.

Restriction on Advance Authorisations: issuance barred for imports of pulses and peas falling under restricted or STE categories.
The Directorate General of Foreign Trade directs that Advance Authorisations shall not be issued where the import item is pulses and peas of any kind that fall within restricted, prohibited, quota, or State Trading Enterprise (STE) categories, effective immediately.