Restriction on Input Tax Credit: claim limited pending supplier invoice uploads, with balance claimable after uploads.
Restriction applies where suppliers have not uploaded invoice or debit note details; ITC claimable is limited to a percentage of the eligible input tax credit attributable to invoices whose details have been uploaded. The limitation is assessed on a consolidated basis across suppliers, excludes items outside the upload requirement and documents otherwise ineligible for ITC, and is to be computed from the recipient's auto-populated purchase register as on the due date for suppliers' outward-supply filings. Balance credit may be claimed in later periods once suppliers upload details.

Mandatory eSANCHIT uploading: invoices and transport contracts must include document codes and IRN in Bills of Entry.
Every Invoice (or Invoice-cum-Packing List) and every Transport Contract (Bill of Lading / Airway Bill) declared in the Bill of Entry must be uploaded to eSANCHIT and the Bill of Entry must record the prescribed document code and the IRN generated by eSANCHIT; the system mandates entry of those document codes and IRNs. Other supporting documents (e.g., COO, licences or PGA permissions) should be submitted only electronically via eSANCHIT by beneficiaries or PGAs and physical copies should not be submitted.

GST seized goods release requires strict compliance with Section 67 and bond-security rules, not contrary High Court directions.
Instructions concerning release of seized goods under GST state that High Court orders contrary to the statutory provisions are not to be given effect to by the authorities. Claims are to be processed afresh under Section 67 of the Act read with the relevant rules, and the competent authority must require assessees to complete the prescribed formalities strictly in accordance with the statutory requirements, including the bond and security framework under Rule 140.

Contract manufacturing treated as manufacturing under FDI policy, permitting wholesale, retail and e commerce sales subject to compliance.
Contract manufacturing by a third party under a legally tenable contract is treated as manufacturing for FDI purposes, making the principal with foreign investment a manufacturing entity; such principals may sell products via wholesale, retail and e commerce without separate government approval, subject to compliance with applicable FDI policy conditions and FEMA requirements, for which the manufacturing entity remains responsible.

GSTIN jurisdiction transfer procedure requires approval-based routing, prescribed data format, and direct submission only through the designated channel.
GSTIN jurisdiction transfer data is to be routed through the prescribed departmental channel and not sent directly to the Head Office. Where a taxpayer's jurisdiction has not previously been changed, the assessing authorities must forward the transfer data only after approval of the concerned Zonal Additional Commissioner, and the Additional Commissioner must send it from the departmental email ID to the specified IT Section address in the prescribed Excel sheet format.

Additional MEIS benefit limited to exports with let export date until year-end, with annexed product exceptions.
The Director General of Foreign Trade limits previously notified additional 2% MEIS incentive rates to exports with Let Export date until 31 December 2019, except for the product entries listed in the annexure; this amendment modifies Appendix 3B, Table 2 and confirms that the incremental benefit notified earlier will not apply after the stated Let Export date save for the annexed ITC HS codes.

Withdrawal of administrative circular directs field formations to apply replacement CBIC guidance ensuring uniform GST implementation.
The Board ab-initio withdrew Circular No. 107/26/2019-GST by issuing Circular No. 127/46/2019-GST under section 168 to address apprehensions and ensure uniform legal interpretation; the Tripura State Tax administration directs field formations to follow Circular No. 127/46/2019-GST and to issue trade notices publicizing the replacement guidance.

Conflict of interest restrictions bar ARCs from bilateral acquisitions with sponsors, lenders or group entities; transparent auctions allowed.
ARCs are barred from bilateral acquisition of financial assets from (i) a sponsoring bank or financial institution, (ii) a bank or financial institution that is a lender to the ARC or a subscriber to funds raised by the ARC, and (iii) any entity in the ARC's group. Despite this prohibition, ARCs may participate in auctions for financial assets if auctions are transparent, conducted on an arm's length basis, and prices are determined by market forces.

Hazardousness testing for off-specification oil imports requires parallel laboratory reports before final customs assessment can proceed.
Where hazardous or non-hazardous testing is prescribed for imported furnace oil, fuel oil or waste oil, the assessing officer must arrange three samples. The in-house laboratory tests the first sample for all Test Memo requirements except hazardous character, while the nominated external laboratory determines hazardous or non-hazardous status at the importer's or owner's cost. The third sample is retained. Assessment may proceed without the external report only where the in-house result shows that off-specification oil criteria are not met and hazardous-character testing is unnecessary; otherwise, both reports are required.

Voting procedure for creditors requires authorised representative to circulate agenda and minutes and provide voting windows.
Voting by creditors in a class must follow prescribed procedures: the authorised representative must circulate the agenda and minutes and announce voting windows enabling creditors to give instructions at two stages; internal or pre-polling on matters not on the Committee of Creditors' agenda is inconsistent with the Code and Regulations and may vitiate the voting process. The Resolution Professional and authorised representative must conduct and publicise the timing and manner of voting in strict compliance with the Code, the Regulations and applicable judicial directions.

Withdrawal of administrative circular: earlier ITeS clarifications rescinded to ensure uniform GST implementation across field formations.
The Commissioner of Commercial Taxes for Karnataka rescinded CCT Circular No. GST-11/2019-20 dated 29.07.2019 ab-initio, withdrawing the earlier administrative clarification on supply of Information Technology enabled Services (ITeS) due to representations expressing apprehension and to ensure consistent application of the goods and services tax provisions across field formations.

Job work classification clarified as distinct from manufacturing on inputs owned by others, preserving separate GST treatment.
The circular clarifies that entry (id) applies only to job work, defined as treatment or processing of goods belonging to another registered person, while entry (iv) expressly excludes services covered by (id) and therefore covers manufacturing services on physical inputs owned by persons other than the registered owners, preserving both entries as distinct GST classification categories.

Withdrawal of circular on ITeS clarifications removes prior guidance to ensure uniform implementation across field formations.
The Chief Commissioner of State Tax for Gujarat withdraws, ab-initio, Circular No. 107/26/2019-GST (clarifying supply of ITeS under GST) in exercise of powers under section 168(1) of the Gujarat GST Act to ensure uniform implementation across field formations; the withdrawal is deemed issued on 4th December, 2019.

Line of Credit financing for defence procurement requires majority local sourcing and compliance with export and FEMA remittance rules.
A Government-supported Line of Credit finances defence-related exports that are eligible under the Foreign Trade Policy and approved by Exim Bank; contracts must meet a Local Content Requirement-typically 75% supplied from India, with permitted reductions to 65% or further case-by-case reductions agreed before tendering. Shipments must be declared in the Export Declaration Form, no agency commission is payable from the facility, and AD Category I banks must ensure compliance and process permitted commission payments from exporters' own foreign exchange resources under existing remittance rules and FEMA directions.

e-Sanchit RN requirement: provide reference for each Invoice and Bill of Lading when filing Bills of Entry.
Importers, exporters and customs brokers must quote the e-Sanchit reference number (RN) with the specified document code for every Invoice and Bill of Lading declared in the Bill of Entry at the time of filing, pursuant to the expansion of mandatory uploads to e-Sanchit and Board guidance; difficulties should be reported to the Customs office.

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.