Mandatory e-document submission: invoices and transport contracts must cite eSANCHIT IRN and document code in Bills of Entry.
For every Bill of Entry, the Invoice or Invoice cum packing list and the relevant Transport Contract must be uploaded to eSANCHIT and the Bill of Entry must record the eSANCHIT IRN and prescribed document code; other supporting documents such as Certificates of Origin, licences and PGA authorisations must be submitted electronically via eSANCHIT and no physical copies should be presented.

Pre-shipment inspection agency recognition: new agencies added with limited validity subject to compliance and bank guarantee.
Specified private and international entities are added to Appendix 2G as Pre Shipment Inspection Agencies authorised to issue Pre Shipment Inspection Certificates under the HBP regime; approval is conditional on listed instrument calibration and documentation. Recognition is limited (three years or until earlier notification) and the PSIC scheme will end after installation of equipment at entry ports by the stated deadline. Agencies must submit outstanding Bank Guarantees by the cut off date and keep membership certificates and contact details current as a condition of continued recognition.

Withdrawal of administrative circular on ITeS services rescinds prior clarifications to address implementation apprehensions and seek uniformity.
Circular No.107/26/2019-GST providing clarifications on supply of Information Technology enabled Services (ITeS) is withdrawn ab-initio. The Board, citing numerous representations and apprehensions and to ensure uniform implementation across field formations, has rescinded the Circular by exercising its powers under section 168(1) of the Central Goods and Services Tax Act, 2017, and has requested issuance of trade notices to publicize the withdrawal.

Intelligence-based enforcement authority now empowers tax officers to pursue and complete investigations across the entire value chain.
Officers of both Central and State tax administrations are authorized to initiate intelligence-based enforcement action against any taxpayer irrespective of administrative assignment, and the authority initiating such action is empowered to complete the entire process of investigation, issuance of SCN, adjudication, recovery and filing of appeals; GSTN is updating IT systems and State officers have been granted portal access to pursue legal proceedings against firms under Central jurisdiction where Central authorities have not initiated action, with joint zonal monitoring responsibility.

Corporate dealer profiling directs online trader data capture, inconsistency reporting, and audit-linked monitoring across registered traders.
Preparation and maintenance of a 360 Corporate Dealer Profiling System is directed for all traders under the jurisdiction of each Joint Commissioner (Corporate Circle), beginning with traders dealing in sensitive goods and services and then covering all remaining registered traders. Profiles are to be prepared online through the "Corporate Dealer Profile" link in the attached format, with monthly updates of trader particulars, referral of inconsistencies to the Special Investigation or Audit Wing, fortnightly monitoring by the Zonal Additional Commissioner, and consideration of profiling efforts in annual evaluation.

Onion import facilitation to bolster domestic supply and mandate expeditious customs clearance of consignments.
Allowance of onion imports to augment domestic supply and check retail prices by directing expedited clearance of import consignments. The Government, having imposed an export prohibition on onions, has authorised imports as a supply-side measure and emphasised the need for rapid processing at ports to restore market availability, instructing Customs field formations to issue suitable directions for expeditious customs clearance.

Scope of job work services clarified: distinguishes job work under KGST from manufacturing on inputs owned by non-registered persons.
Entry (id) is confined to job work as defined in the KGST Act-treatment or processing of goods belonging to another registered person-while entry (iv) expressly excludes the services covered by (id) and applies only to manufacturing services on physical inputs owned by persons who are not registered under the KGST Act; the entries therefore have distinct scopes and corresponding GST treatment.

GST refund claims must be filed electronically in FORM GST RFD-01; ARN starts statutory timelines and PFMS handles payments.
Electronic submission and end-to-end processing of refund applications is mandated through FORM GST RFD-01 from 26.09.2019. ARN is generated only after complete filing and uploads and constitutes the date of filing for timelines; applications are electronically routed to the jurisdictional proper officer and may be reassigned within three working days. Acknowledgement or deficiency memo must be issued within 15 days of ARN. Provisional refunds (generally 90%) and final adjudication follow prescribed forms and recovery mechanisms; disbursement is effected via PFMS after bank validation and unique assessee code creation.

Optional annual return filing for small taxpayers; portal accepts GSTR 9/GSTR 9A only before due date and DRC 03 permits self payment.
Notification (20/2019) makes annual returns for FY 2017 18 and 2018 19 optional for registered persons with aggregate turnover not exceeding two crore rupees; such taxpayers may optionally file FORM GSTR 9A (composition) or FORM GSTR 9 before the due date, after which the common portal will not permit filing for those periods. Separately, section 73 allows taxpayers to self ascertain and pay any short payment or ineligible input tax credit via FORM GST DRC 03 during reconciliation.

Restriction on Input Tax Credit limits provisional claims where supplier uploads missing, requiring self-assessment and reconciliation before full credit.
Restriction under sub rule (4) of rule 36 caps provisional availment of input tax credit for invoices/debit notes not uploaded by suppliers under section 37(1); taxpayers must self assess the admissible provisional credit by reference to aggregate eligible credit shown in supplier uploaded details (as per auto populated GSTR 2A on the supplier's GSTR 1 due date). Items outside section 37(1) remain claimable subject to eligibility. Balance ITC may be claimed in later months as suppliers upload missing details.

Index replication requirements for Debt ETFs ensure issuer diversification, duration alignment and investment grade credit quality.
Prescribes norms for Debt ETFs/Index Funds including issuer level aggregation, minimum issuer diversification, single issuer weight caps, investment grade constituent ratings, and defined maturity criteria. Funds must replicate indices fully where feasible; permissible substitution rules allow same issuer issuances within a duration tolerance and, if necessary, substitution from other index issuers or non index issuers up to a portfolio cap, while maintaining portfolio duration close to the index. Deviations must be recorded; downgrades below required rating trigger prompt rebalancing. Issuers must publish index methodology and constituents and ensure quarterly compliance and transitional adherence.

Cut-off time for margin collection set at 5pm, applying RPF to end-of-day client portfolios to compute minimum margins.
For commodity derivative contracts with trading beyond 5:00 PM, a 5:00 PM cut-off shall determine the minimum threshold of margins to be collected by members: the Risk Parameter File generated at that cut-off will be applied to clients' end-of-day portfolios to compute minimum margin, and end-of-day portfolios shall be valued for Extreme Loss Margin using the half-hour weighted average trade price at the cut-off. Contracts trading until 5:00 PM will have margin collection on an end-of-day basis; clearing corporation-member margin norms remain unchanged.

Migration to model two system centralises GSTN BO registration roles and mandates Assistant Commissioner oversight.
Migration to a uniform Model 2 GSTN BO centralises registration approvals and splits officer roles into Registrations and Registration Enforcement. The Assistant Commissioner (ST) is the proper officer for suo moto registrations and must give prior manual approval before any cancellation, revocation or core amendment initiated by the registering authority, with manual records retained for ten years. Post registration physical verifications are authorised by the AC(ST) in APTis, assigned to officers not below GSTO (excluding the approving GSTO), reported via a mobile app, and followup actions are instructed by the AC(ST).

Mandatory e-document submission on eSANCHIT requires invoice and transport document IRN references in every Bill of Entry.
Mandatory uploading to eSANCHIT requires that every Bill of Entry include the uploaded Invoice/Invoice-cum-packing list and the relevant transport contract, with the corresponding document code and IRN declared in the Bill of Entry; other supporting documents (e.g., certificates of origin, licences from Participating Government Agencies) must be submitted electronically via eSANCHIT by beneficiaries or PGAs and physical copies should not be accepted.

Clearance of metal scrap permitted pending scanner installation where EDI and RMS profiling is enabled; inspections may be ordered.
Clearance of imported metal scrap may proceed at ports that have not installed Radiation Portal Monitors or container scanners provided the customs formation is on EDI and enabled with RMS profiling; consignments should be scanned based on risk assessment where scanning exists, and commissionerates may order 100% examination where additional risks are present.

Auto Out of Charge for ECCS shipments allows automatic release after X ray clearance, reducing the manual Out of Charge step.
Auto Out of Charge will automatically release goods under facilitated Courier Bills of Entry that have been cleared by Customs X ray screening, eliminating the manual step of forwarding X ray cleared CBEs to the Shed Superintendent/Appraiser solely for an Out of Charge order. Implementation responsibility lies with the systems directorate, and Chief Commissioners must issue Public Notices and Standing Orders; any implementation difficulties are to be reported to the Board.

Permissible Jurisdictions for Depository Receipts defined; issuers must list DRs only on specified international exchanges.
Issuance of Depository Receipts is permitted only in Permissible Jurisdictions and such DRs must be listed on specified International Exchanges; the Central Government has notified the list of Permissible Jurisdictions and SEBI has listed the corresponding International Exchanges in Annexure A. Stock exchanges and depositories must amend bye laws, rules and regulations, notify issuers and custodians, and disseminate the provisions on their websites to implement the framework under SEBI's regulatory powers.

Overnight fund investments permitted for clearing corporations, treated as liquid assets, with a combined limit on liquid investments.
Clearing corporations may invest in Overnight Funds, which will be treated as Liquid Assets for net worth calculation, provided that combined holdings in Liquid Funds and Overnight Funds remain within the existing limit relative to a clearing corporation's investible resources; this amendment supplements prior permissions for specified fixed deposits, central government securities and liquid debt mutual fund schemes and is effective immediately.

GST seizure compliance requires fresh processing under statutory rules, overriding interim release orders inconsistent with prescribed formalities.
Directions were issued to ensure compliance with the Supreme Court's judgment on seizure of goods and vehicles under GST. Interim orders allowing release on security, bank guarantee, cash deposit, or indemnity bond are not to be acted upon if they deviate from statutory requirements. Claims must instead be processed afresh strictly under the Act and relevant rules, and assessees must complete the prescribed formalities as mandated by law.

Writ petition monitoring for detained goods and vehicles requires entry of case details in the departmental module.
Goods and vehicles detained by flying squad units during transportation under the Uttar Pradesh Goods and Services Tax Act, 2017, gave rise to writ petitions before the Hon'ble High Court, Allahabad against detention orders. For monitoring disposed of and pending cases, a new H.C. Writ Status link has been created in the departmental MS Entry Module, and each flying squad unit must enter the prescribed particulars of every such writ petition.