Change of corporate control approved with conditions requiring continuity, regulatory compliance and tax authority notification.
BoA approved multiple extensions, granted formal approval for a new IT/ITES SEZ, authorised co developer roles for data centre and FTWZ development, and approved or gave in principle approval to name, constitution and shareholding changes subject to conditions: seamless continuity of SEZ activities; fulfilment of eligibility and security clearances; compliance with Revenue/Company Affairs/SEBI rules on capital gains, equity transfers and taxability; immediate furnishing of full financial details to Member (IT), CBDT and the jurisdictional authority; provision of PAN and assessing officer details to CBDT; and preservation of the Assessing Officer's right to assess taxability under the Income Tax Act. Environmental NoC and other statutory clearances were required where applicable.

Advance debiting of origin certificates is limited to fully facilitated import declarations, while assessed entries follow established group procedures.
Advance debiting or defacement of country-of-origin certificates before registration is confined to fully facilitated Bills of Entry not prescribed for assessment or examination. Bills of Entry sent for assessment must follow the established Assessment Group procedure. Stakeholders must generate IRN and DRN for uploaded documents and link additional documents to the relevant Bill of Entry. Country-of-origin certificates, IGCRD intimations, and similar documents debited or defaced by groups should be uploaded in e-Sanchit before registration.

One-time condonation under EPCG scheme extended to allow requests for export obligation and installation relief until end of March 2020.
One-time condonation measures under the EPCG Scheme are extended to allow receipt of requests in Regional Authorities until 31.03.2020 for block-wise extension, extension of Export Obligation periods, and condonation of delayed submission of installation certificates; prior delegation to Regional Authorities for one-time relaxation without penalty and all other terms of the earlier Public Notices remain unchanged.

Condonation of delay in filing Forms 9A and 10 permits belated submissions within one year subject to reasonable-cause and investment checks.
For assessment year 2018-19 and subsequent years Commissioners of Income-tax are authorized to admit belated electronic submissions of Form No. 9A and Form No. 10 where delay does not exceed one year, provided the Commissioner is satisfied that the assessee was prevented by reasonable cause from timely filing; in respect of Form No. 10 the Commissioner must also verify that accumulated amounts have been invested or deposited in the permissible modes for accumulated funds.

Condonation of delay in filing Form 10B allows commissioners to admit belated audit report applications on merits.
The CBDT authorises condonation mechanisms for belated filing of Form No.10B: delays where the audit report was obtained before filing but furnished after filing yet before the due date have been condoned for earlier specified years; for the assessment year 2018-19 and subsequent years, commissioners may admit and decide belated applications within a prescribed period, provided they are satisfied the assessee was prevented by reasonable cause from filing timely, and must examine each application on its merits before exercising discretion to condone delay and affect exemption entitlement under sections 11 and 12.

Relaxation of time for compounding of offences - final extension allows eligible taxpayers to file compounding applications under existing conditions.
Extension of the filing window allows a final opportunity for taxpayers to apply for compounding of offences before the competent authority (Pr. CCIT/CCIT/Pr. DGIT/DGIT); all other conditions and procedural prescriptions of the earlier relaxation circular remain unchanged and continue to govern eligibility, documentation and processing of applications.

Import conditions for penicillin tightened: twelve month export obligation applies where imports originate from unregistered sources.
Amendment restricts the export obligation period for Advance Authorisations allowing import of penicillin and its salts to 12 months from clearance for consignments imported from unregistered sources, with a required endorsement on the Authorisation; imports from registered sources retain the normal export obligation period under the Foreign Trade Policy. 6 APA is removed from Appendix 4J and the SION general notes for Chemical and Allied Products.

Recovery of customs arrears: administrative escalation from demand notices and asset tracing to attachment and auction of property for unpaid dues.
Recovery of Customs revenue requires classifying arrears, maintaining prescribed registers, and escalating through written demands, inter agency asset enquiries, issuance of a statutory certificate to TRC, and allocation of a TRC file. The TRC issues statutory notices, conducts discreet inquiries, and, if unpaid, proceeds with attachment and sale of property under the Customs attachment Rules following handbook procedures; restrained arrears require claim registration and monitoring, while untraceable or unrecoverable cases may be escalated or proposed for write off.

Suspension of Ad-hoc Input-Output Norms removes authorization for specified cashew kernel exports pending further notice.
The Ad-hoc Input-Output Norms approved by the ALC (minutes no. 8/19 dated 20/07/2018, Case No. M-78) for export of Cashew Kernels Whole and pieces against import of Shelled Cashew Kernels in favour of M/s Olam Agro India Private Limited are suspended with immediate effect, and exports relying on those norms are no longer authorised under that approval.

Standard Input Output Norms amendment: SIONs for seven food products specify Dent Corn variety under ITC-HS classification.
Director General of Foreign Trade amends Standard Input Output Norms (SION) under Paragraph 1.03 of the Foreign Trade Policy to reinstate seven SION entries and amends the input item description from "Maize" to "Dent Corn (Zea mays var. indenta): Yellow with ITC-HS 10059011", with immediate effect as notified by Public Notice No. 52/2015-2020.

Line of Credit arrangement enables export finance for solar projects subject to export declaration and FEMA compliance.
Government-supported Line of Credit by Exim Bank to Banco Exterior De Cuba finances export of eligible goods and services for photovoltaic solar parks, requiring at least 75% Indian-sourced content, with shipments declared in the Export Declaration Form; no agency commission payable under the LoC though exporters may remit commission from their own funds or EEFC balances subject to realization and AD Category I compliance, issued under FEMA.

Extension of filing deadline for BEN 2 allowed without additional fee; BEN 1 filing aligned to same timeline.
The Ministry extends the filing deadline for e form No. BEN 2 without payment of additional fees until 31.03.2020; thereafter normal fee and additional fee rules apply. The filing date extension for BEN 2 is to be construed as applying correspondingly to Form No. BEN 1.

Document Identification Number requirement: all CBIC communications must carry a verifiable DIN or be treated as invalid.
Electronic generation and mandatory quoting of a Document Identification Number (DIN) is required on all CBIC communications (including e mails) via the enhanced DDM online portal; recipients may verify DINs online. Communications lacking an electronically generated DIN, except where covered by the limited exceptions in paragraph 4 of Circular No. 37/2019, will be treated as invalid and deemed never issued unless regularised per the prescribed procedure.

Physical verification requirement narrowed to sensitive businesses or suspicion, with field visit to be completed within fifteen days.
Assistant Commissioner (ST) shall initiate authorization for physical verification only for proprietary/partnership concerns dealing in sensitive commodities/services or where the JC ST or AC ST feels suspicion; field visits must be completed within fifteen days from registration, and officers must follow these procedural restrictions strictly.

Tax deduction at source determination streamlined: proposed Form 15E to standardise applications and processing for non-resident payments.
The Finance (No.2) Act 2019 amended section 195 to permit the Board to prescribe the form and manner for applications to determine the proportion of payments to non-residents chargeable to tax. To implement this, a new rule and a standardised Form 15E are proposed in the Income-tax Rules, 1962, to collect payer/payee details, transaction particulars, taxability under domestic law and DTAA, documentary evidence, and calculations, with a declarant's verification; stakeholder comments on the proposed form are invited to streamline processing and reduce human interface.

Reverse Charge Mechanism on passenger vehicle rentals shifts GST payment to corporate recipients when supplier does not charge full-rate GST.
RCM applies to passenger motor vehicle rentals including fuel charges only where the supplier is not a body corporate, does not issue an invoice charging full-rate GST, and supplies to a body corporate; where RCM applies the service recipient pays GST and the supplier must not charge tax, but if the supplier issues an invoice charging full-rate GST the recipient is not liable under RCM. The amendment is clarificatory and applies retrospectively.

Reverse Charge Mechanism applies where suppliers of passenger vehicle rentals do not charge full-rate GST to corporate recipients.
RCM applies to renting of passenger motor vehicles (where fuel is included) only if the supplier is other than a body corporate, does not issue an invoice charging the full-rate GST to the service recipient, and supplies the service to a body corporate; suppliers who charge the full-rate GST remain outside RCM to preserve full input tax credit. The amendment is clarificatory and applies retrospectively to 1 October 2019-30 December 2019.

Reverse Charge Mechanism on motor vehicle renting: corporate recipients liable when supplier does not charge full-rate GST.
RCM applies to renting of passenger motor vehicles with fuel included where the supplier is not a body corporate, does not issue an invoice charging the higher GST rate permitting full input tax credit, and the recipient is a body corporate; in such cases the recipient must pay tax under the Reverse Charge Mechanism, and suppliers must not charge tax when service is placed under RCM. The amendment is clarificatory and applies retrospectively to the earlier notified period.

Withdrawal of administrative circular: state GST clarification on ITeS rescinded to address implementation apprehensions and ensure uniformity.
The Commissioner of State Tax Chhattisgarh has withdrawn ab initio the state circular providing clarifications on supply of Information Technology enabled Services under GST, citing numerous apprehensions and to ensure uniform implementation across field formations, exercising the Commissioner's statutory administrative powers; officers and stakeholders facing implementation difficulty are directed to report them to the office.

Job work classification clarified to cover only treatment or processing of goods of registered persons, distinct from other manufacturing services.
The circular clarifies that job work under item (id) of heading 9988 applies only to treatment or processing of goods belonging to another registered person as defined in the CGST Act, and that the reduced rate provided by that entry is intended to cover exclusively such services, distinguishing them from other manufacturing services on physical inputs owned by non-registered persons.