MEK/2-Butanone declaration required in import bills; MSDS and valid test reports may avoid routine departmental testing.
Import consignments under CTH 3215, 3402 and 3814 must state MEK/2 Butanone content or "MEK/2 Butanone free" in the Bill of Entry and upload manufacturer's certificate of analysis, MSDS and valid PTR on e-sanchit. Departmental testing will follow existing instructions and may be conducted randomly. Manufacturer-importers meeting documentary conditions (proof of manufacturer/importer status, supplier as manufacturer, declared PTR and MSDS/certificate of analysis) may receive final assessment on second-check basis without routine testing. PTRs under Standing Order No.17/2009 under six months may be relied upon unless doubt exists.

Coastal cargo exemption requires manifest filing when using berths shared with import/export traffic and permits random checks.
Vessels carrying exclusively coastal goods are exempted from filing Bills of Coastal Goods, obtaining port clearance, filing shipping bills and related formalities, but when operating from berths used by import or export vessels they must file arrival and departure cargo manifests under Section 30 and Section 41. Preventive officers may, with supervisory approval, conduct random checks to ensure no import or export goods are loaded on such coastal vessels; officers are directed to adhere to these requirements.

Lease period flexibility aligned to State/UT policies, removing fixed cap and requiring registered lease deeds.
The Board approved multiple extensions of formal approvals and Letters of Permission/Approval for SEZ developers and units, sanctioned new SEZ and FTWZ proposals, and authorised several entities as co developers subject to SEZ Act and Rules and standard conditions. Changes in developer/co developer names and shareholding were permitted contingent on continuity of SEZ obligations, fulfillment of eligibility and security clearances, compliance with revenue and tax rules and immediate furnishing of full financial details to revenue authorities. The Board removed the uniform administrative lease cap and held lease tenures may follow respective State/UT policies, mandating registered lease deeds.

MEIS additional claim mechanism enables exporters to obtain supplementary scrips for retrospectively enhanced rates after RA verification.
Exporters who obtained MEIS scrips at older rates may apply for differential claims by submitting a letter with a statement of shipping bills and the original file number to the RA. The RA will open a supplementary e com file, verify eligibility, manually enter the differential rate at item level, and after Deputy DGFT approval issue a paperless supplementary scrip which must be recorded and transferred online; no additional documents are required and the scrips will be transmitted to Customs/ICEGATE.

Shore tank receipt quantity governs customs assessment of liquid bulk; Warehouse Bill of Entry must be amended before ex bond clearance.
Shore tank receipt quantity is the basis for customs duty assessment on liquid bulk imports stored in bonded tanks; a joint discharge survey signed by surveyors, custodian and Customs Officer is required. Discrepancies between Manifest/B/L and shore tank receipts are to be assessed on shore tank quantity. For excess, a manual Bill of Entry with approval must be filed; for short quantity, the Warehouse Bill of Entry must be amended before filing the Ex-Bond Bill of Entry following a prescribed five-step administrative procedure culminating in regrant of Out Of Charge and immediate effect as a standing order.

Customs EDI rollout deferment; manual processing continues pending e-payment and bank authorization issues at affected stations.
Implementation of ICES 1.5 at specified Land Customs Stations is deferred because banks have not completed authorizations for e-payment and the e-payment facility is not available; consequently, manual filing and processing of bills of entry and shipping bills will continue at the affected stations and Facility No. 12/2019 is amended to that extent.

Relaxation of time limits allows processing of time barred tax returns with refund claims subject to administrative approval.
Relaxation of the statutory time limit under section 143(1) permits processing of validly filed returns with refund claims up to assessment year 2017 18 that became time barred for reasons not attributable to the assessee; such returns may be processed and intimations issued by 31.12.2019 with prior administrative approval of the Pr.CCIT/CCIT and enablement to the Assessing Officer via Pr.DGIT(Systems), while exclusions apply for scrutiny cases under section 143(1D), returns showing or likely to give rise to demand, and returns delayed for reasons attributable to the assessee.

Use officer designations that match whether the work is under GST or pre GST VAT provisions.
Designations appointed under the Rajasthan Goods and Services Tax Act, 2017 are to be used only for functions under that Act; pre GST designations continue to apply for VAT and other repealed Acts because service rules were not amended. Assessing authorities must identify the statutory basis of the work (RGST v. RVAT) and use the corresponding designation, including for processing pending rectification matters.

GST circular corrigendum extends revised clarifications across the Uttar Pradesh SGST framework for officers and trade bodies.
Corrigendum to the GST circular issued by the CBIC is circulated for use under the Uttar Pradesh SGST framework. The communication notes that clarifications earlier issued in relation to notifications on central tax rates were already extended for application in Uttar Pradesh through the corresponding state notifications and the parallel provisions of the Uttar Pradesh SGST Act. The revised circular is enclosed and subordinate officers are directed to bring the updated position to the notice of relevant trade organisations and act accordingly.

Export input norms revised for decorative laminates, increasing kraft paper and thickness ranges to ease exporter compliance.
Revision of Standard Input Output Norms (SIONs) H-301, H-302 and H-68 updates per square metre input composition and quantities for single side and double side decorative laminates with or without barrier paper, establishes standard reference thickness/weight benchmarks, prescribes the AxB/C formula to adjust allowable import quantities for specified inputs when thickness/weight varies, identifies inputs unaffected by thickness/weight changes, and expands kraft paper GSM and applicable thickness ranges to facilitate exporters.

Supplementary MEIS claims for retrospectively enhanced HS codes permitted without the standard percentage cut; other supplementary claims remain restricted.
Supplementary MEIS claims received within specified time limits may be considered subject to a 2% cut on entitlement, except that supplementary claims for specified HS codes whose MEIS rates were retrospectively enhanced are admissible without the 2% cut under issued guidelines; supplementary claims for other reasons and claims relating to Chapter 3 scrips remain inadmissible. The Handbook of Procedure is amended to implement this change.

Extension of composition scheme filing deadline lets registered persons file FORM GST CMP-02 and furnish FORM GST ITC-03.
A registered person seeking to opt for payment of state tax under the composition levy must file intimation in the manner specified in sub rule (3) of rule 3 through FORM GST CMP-02 by selecting the category "Any other supplier eligible for composition levy" and must furnish a statement in FORM GST ITC-03 in accordance with sub rule (3) of rule 3; the corrigendum extends the filing deadline and invites reporting of implementation difficulties to the Department.

GST exemption on RWA maintenance charges clarified, with turnover and per-member thresholds determining taxability and ITC entitlement.
Supply of services or goods by an RWA to its own members for common use is exempt from GST where the charge does not exceed the prescribed per-member monthly ceiling; if the per-member charge exceeds the ceiling and the RWA's annual aggregate turnover meets the registration threshold, the entire amount charged is taxable. A person owning multiple apartments is treated as a member for each apartment for applying the per-member ceiling. RWAs below the turnover registration threshold need not register or pay GST even if per-member charges exceed the ceiling. RWAs may claim input tax credit on GST-paid inputs used in supplies.

Container handling in bonded warehouses permitted to enable statutory labelling; repacking into mono and outer cartons allowed.
Repacking imported Bottled in Origin alcoholic beverages by removing the original shipper's carton for statutory labelling and placing bottles into mono cartons and outer cartons is not a manufacturing or processing operation and thus cannot be authorised under manufacture/processing provisions; however, such dealing with containers to prevent loss, deterioration or damage is permissible in public and private bonded warehouses under the Customs Act's container management allowance.

Project Import Module mandates electronic project registration, PI bond linkage, and filing of import declarations under the PI scheme.
Project Imports will be processed through a new ICES Project Import Module: projects are registered in the LIC role and approved in APR to generate a 10 digit project number, registration requires entry of all imported items with quantity and CIF value and mandatory PI bond details, PI bonds are a new national provisional bond usable at any port, BES must be filed with scheme code PI quoting project item serials and project number, item wise bond debits and a project ledger will be maintained, and finalization and bond re crediting will use FAO and EDC role functions.

Risk Management System extended to exports and imports; prior standing orders and facility instructions must be followed.
Implementation of the Risk Management System (RMS) for exports and imports is instituted and officers are directed that the procedural instructions in Standing Order No. 03/2019 and Standing Order No. 04/2019, as well as Facility guidance, must be followed at customs stations where RMS has been made operational, aligning local administration with the RMS framework for risk profiling and examination selection.

SCORES Authentication automated issuance streamlines credential delivery to newly registered SEBI intermediaries via contact email.
SEBI has automated issuance of SCORES Authentication for newly registered intermediaries, with user IDs and passwords auto generated and sent to the Contact Person/Compliance Officer email upon online grant of registration; newly registered intermediaries are exempted from submitting Form B, may self update their primary SCORES email and registered address, while listed companies continue to follow the prior process for obtaining credentials.

Recovery of drawback for unrealized export proceeds may proceed ex parte after offered personal hearing and documentation deadline.
Recovery of drawback is being pursued for exporters who failed to submit Bank Realization Certificates or negative statements evidencing realization of export proceeds; Show Cause Notices under Rule 16A were issued and defaulting exporters listed in an annexure are invited for personal hearing and document submission within the prescribed period. Failure to appear or produce proof will result in ex parte Orders-in-Original and initiation of revenue recovery, while exporters with existing proof are directed to submit copies to avoid coercive action.

Refund of IGST on imports: specialized agencies can claim refunds under Section 55 and customs will operationalise the mechanism.
Refund of IGST on imported goods by specialised agencies is to be operationalised by customs field formations pursuant to the refund framework under Section 55 of the CGST Act and related rate notifications. Specialised agencies paying IGST at import are eligible to claim refunds upon production of certification that goods are for official use, and customs formations must implement this mechanism as a standing order.

Re-import exemption clarification: re-imported exhibition or consignment goods not subject to integrated tax where no supply occurred.
Re-importation of goods sent abroad for exhibition or on consignment is not a supply where no consideration existed at export, and therefore not a zero-rated supply; no LUT/bond is required for that outward movement, and because no integrated tax was payable at export, the customs condition demanding integrated tax payment on re-import to claim exemption does not apply-such re-imports should be classified under the residuary customs entry instead.