Condonation of delay in tax filings: commissioners may admit belated Form 9A/Form 10 where return filed by year end.
The Board authorises Commissioners of Income tax (Exemptions) under section 119(2)(b) to admit belated applications for condonation of delay in filing Return of Income and decide on merit where an application for belated condonation of Form 9A/Form 10 has been filed and the Return of Income was filed on or before 31st March of the relevant assessment year; other applications remain subject to extant authorities and practice.

No-incentive certificate requirement: importers must produce DGFT certification on re-import to enable recovery of export incentives.
Importers must submit a no-incentive certificate from the Regional Authority of DGFT at the time of re-import of previously exported goods. Past re-import cases should be reviewed and recovery action coordinated with DGFT where duty credit under Chapter 3 reward and incentive schemes was inadmissibly availed; the requirement is reiterated as a standing order and trade stakeholders are asked to publicize the instruction.

Mandatory GSTIN declaration required in import documents for GST-registered importers, enforceable as a standing departmental order.
Mandatory GSTIN declaration in import documentation is required for importers registered under GST laws; importers must declare GSTIN in the Bill of Entry and related import documents. Trade associations must publicize the requirement. The notice is to be treated as a Standing Order for departmental officers, and implementation difficulties should be reported to the Additional Commissioner of Customs (Technical).

Input tax credit deadlines restrict delayed claims, while e-commerce supply mismatches trigger action for short reporting.
Input tax credit under section 16(4) of the RGST Act, 2017 is unavailable where returns for the specified periods are filed after the applicable deadline for claiming credit. For financial year 2018-19, the stated deadline was 20 October 2019. IGST paid on imported goods, claimed on the basis of a bill of entry through Table 4(A)(1) of FORM GSTR-3B, remained available. Short reporting identified through discrepancies between GSTR-8 and GSTR-3B requires proceedings under sections 73 or 74.

SCOMET export control: legal undertaking requires return and reporting of temporarily exported controlled items under prescribed conditions.
The notification prescribes a proforma legal Undertaking as a condition for export/re export authorisations of SCOMET items for repair/replacement or temporary demo/display/exhibition/tender purposes, detailing scenario specific conditions requiring declaration of origin and recipient, prohibition on value addition and onward transfer, custody and non commercial use during temporary exports, mandatory return within the stipulated period (with DGFT discretion for extensions), execution formalities on stamp paper, and post import reporting to DGFT using Annexure I with supporting documents for monitoring compliance.

Extension of time for FORM GST TRAN-1 submission extended for eligible registrants due to portal technical difficulties.
Extension of time for filing FORM GST TRAN-1 under rule 117(1A) of the Haryana GST Rules is granted until 31st March, 2020 for registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases were recommended by the Council; the order is issued by the Commissioner of State Tax and supersedes the earlier order 306/GST-II except as to prior actions or omissions.

Service tax compliance in showroom leasing arrangements sought for report on building owners' obligations under the rules.
A State Government communication asked the Commercial Tax Commissioner to submit, within one week, a report on whether building owners who have leased premises for large showrooms are paying the applicable service tax in accordance with the rules. The request was made in the context of a review of zonal and divisional officers of the Commercial Tax Department and sought a factual account of compliance with service tax obligations in such leasing arrangements.

AEO holders to receive streamlined customs facilitation, tiered operational benefits, and reduced bank guarantees under Pune Customs.
Standing Order No.05/2020 directs Pune Customs officers to ensure seamless extension of prescribed AEO benefits and remove implementation hurdles; it prescribes tiered operational facilitation by AEO category (T1, T2, T3 and LO) including expedited cargo release, Direct Port Delivery/Entry, reduced or waived bank guarantees, prioritized scanning and assessments, periodic onsite PCAs, paperless declarations, Client Relationship Managers, and specified refund timelines, and requires outreach to listed top non-AEO importers/exporters with reporting to the AEO Programme Manager.

Customs brokers EODB score card introduced to track advance B/E, e Sanchit uploads, assessment/payment and registration dwell times.
A mandatory EODB score card will be implemented for customs brokers using a weighted four parameter model on a five point scale: Advance/Prior B/Es filed, average e Sanchit documents per B/E, assessment to payment dwell time, and payment to registration dwell time. Monthly scorecards, showing individual and top parameter scores, will be emailed privately to brokers for self monitoring; JNCH served as a pilot and sample reporting formats (BE counts, prior BE, e Sanchit averages, dwell times) are provided.

Shipping Bill data requirements mandate origin, quantity, trade-agreement and cess declarations, alongside eSanchit invoice references for exports.
Shipping Bill filings must include mandatory item-level declarations of State and District of Origin, Standard Unit Quantity Code, preferential trade agreement status, and GST Compensation Cess in the Single Window table. District codes must correspond to the declared State of Origin, and SQC must be separately declared even where it matches the commercial unit. Every Shipping Bill invoice must be uploaded through eSanchit, with its Image Reference Number and the relevant invoice or invoice-cum-packing-list document code declared in the Shipping Bill.

Filing procedures for insolvency professionals: INC-28 approval enables IP to act as CEO for company e-form compliance.
The Insolvency Professional must file the tribunal appointment order in Form INC-28 on MCA-21 selecting "Others"; the ROC will approve or reject the filing. Once INC-28 is approved the IP will appear as the designated Chief Executive Officer in company master data and be authorised to file and sign required e-forms (with specified certifications where applicable). The IP must refile INC-28 on resolution plan approval, liquidation initiation or CIRP withdrawal, and must file any tribunal stay or set aside order in INC-28 so the company status and filing authorisation are updated.

FORM GST TRAN-1 filing deadline extended for eligible registered persons affected by common portal technical difficulties.
FORM GST TRAN-1 filing deadline under rule 117(1A) of the Tripura State Goods and Services Tax Rules, 2017 was extended until 31 March 2020 for registered persons unable to submit the declaration by the due date because of technical difficulties on the common portal. The extension is confined to cases recommended by the Council and supersedes the earlier specified order while preserving prior actions or omissions.

Minimum import price exemption for SEZ and EOU imports of cashew kernels confirmed; MIP not applicable to such units.
The Directorate General of Foreign Trade confirms that the Minimum Import Price on cashew kernels, as recently revised, is not applicable to imports by 100% Export Oriented Units (EOUs) and units in Special Economic Zones (SEZs), clarifying treatment for importers and DGFT regional authorities.

Custodian appointment renewed with Customs Cargo Services Provider approval, subject to regulatory compliance and review rights.
Renewal of the Custodian appointment and Customs Cargo Services Provider approval for M/s. Central Warehousing Corporation, Logistic Park covers the Container Freight Station at Bhendkal, Dronagiri Node, for approximately 29.8 hectares; the custodian will hold imported goods until clearance, warehousing, or transshipment and manage export cargo examination and stuffing. The approval is subject to compliance with the Customs Act and the Handling of Cargo in Customs Areas Regulations, 2009, is granted for a fixed term commencing mid March 2020, and is reviewable or withdrawable by the Commissioner for non compliance or government direction.

Paperless Processing under PGA e SANCHIT: beneficiaries barred from uploading LPCOs; PGAs must upload recent authorizations.
e SANCHIT requires PGAs to upload digitally signed LPCOs on the platform; beneficiaries' ability to upload LPCOs will be deactivated at the cut off. PGAs must upload LPCOs issued during the 15 days before the cut off and may upload earlier LPCOs to enable beneficiary use. Communication and IRNs will be sent to email addresses registered in ICEGATE; beneficiaries must ensure correct email registration, including use of simplified auto registration based on GST email ids for limited e SANCHIT functions without digital signatures. The notice functions as a standing order and operational issues should be reported to the Appraising Main officials.

Customs pass issuance requirements updated: documentation, verification, transfer and surrender obligations with set processing timelines.
Issuance, transfer, renewal and replacement of H, G and Self category customs passes under Regulation 13 of the CBLR 2018 require specified documentary submissions (identity, education, ICEGATE, IEC/GST, appointment, business volume), police/CID verification and, for G category, exam result; transfers need cancellation from the previous employer and affidavits where gaps exceed six months. Applications are scrutinised with deficiency memos issued within fifteen working days and cards issued within forty five working days if complete; renewals require submission at least thirty days before expiry and passes must be surrendered on termination.

Social Welfare Surcharge must be paid in cash on imports; duty credit scrips cannot discharge the surcharge.
Levy of Social Welfare Surcharge (SWS) applies on imported goods even when Basic and Additional Customs Duties are debited through duty credit scrips under export incentive schemes; SWS is a distinct customs duty under the Finance Act and is not exempted by the Foreign Trade Policy or exemption notifications. Duty credit scrips are a mode of payment for specified duties but do not cover SWS, which must be paid in cash prospectively. Past debits of SWS to duty credit scrips will be accepted and no recoveries will be insisted for those cases.

Drawback claim compliance: exporters must respond to EDI queries promptly or claims will be processed as zero.
Exporters, brokers and custodians must reply to EDI queries on pending duty drawback claims promptly to trigger automatic disbursement; claim status is available on the ICEGATE portal. If replies are not submitted or are unsatisfactory within the prescribed period, the claim will be rejected and processed as zero, after which exporters may file supplementary claims under the applicable drawback rules with requisite documents. Contact the jurisdictional Deputy/Assistant Commissioner for assistance.

E-waste management: bulk consumers must channelize waste to authorized recyclers and file annual returns.
Bulk consumers must channelize e waste to authorised collection centres, dismantlers or recyclers or designated take back services; maintain records of e waste in Form 2 and make them available to the State Pollution Control Board; file an annual return in Form 3 to the concerned State Pollution Control Board by June 30 following the financial year; ensure e waste is not admixed with radioactive material; and ensure dismantlers and recyclers hold SPCB/Committee authorisation.

Registration under Sea Cargo Manifest Regulations required for all stakeholders to file new-format manifests and complete ICEGATE enrollment.
All stakeholders must register on ICEGATE and apply from within their ICEGATE login to obtain permissions to file entity specific messages under the Sea Cargo Manifest Regulations. During the interim testing phase stakeholders must send manifests in both existing and new formats; entity types are listed with message obligations and specific requirements (for example, National Surety Bond registration for certain carriers), while some roles receive automatic approval. Separate applications are required for multiple roles; online replies to officer queries are permitted but additional documents must be produced manually; self attested no pending case declarations are acceptable unless contradicted.