Paperless e-Office implementation requires trade to submit searchable PDF communications and provide contact details for electronic acknowledgement.
Launch of e-Office mandates migration to a paperless electronic application to improve efficiency, transparency, accountability and data security. Trade must submit communications in PDF, preferably in searchable mode, and provide mobile numbers and email addresses to receive immediate mail and SMS acknowledgements and a Diary Number for future reference. The notice is to be publicised by trade associations, treated as a Standing Order for officers, and difficulties are to be reported to the Additional Commissioner (Technical) via the provided email.

Processed plant products classification removes plant quarantine clearance and inspection requirement for low phytosanitary risk items.
The Plant Quarantine Order, 2003 has been amended to define Processed items and a specified list (Annexure-I) of processed plant products is designated as least phytosanitary risk; such listed items require no Plant Quarantine clearance and will not undergo phytosanitary inspection in India.

Input tax credit restriction powers are authorised for specified State Tax officers within their respective jurisdictions.
State Tax officers of the rank of Joint Commissioner, Deputy Commissioner and Assistant Commissioner are authorised to exercise powers under sub-rules (1) and (2) of rule 86A of the Rajasthan Goods and Services Tax Rules, 2017. Exercise of the authorisation is confined to each officer's respective jurisdiction and is effective from 31 December 2019.

Extension of AGM deadline granted for companies unable to hold meetings due to pandemic; no separate extension filings required.
The Registrar grants an extension to convene Annual General Meetings for companies within the office's jurisdiction that cannot hold their AGM for the year ended 31.03.2020 due to Covid-19 disruptions, invoking the proviso that permits extension for special reasons; companies need not file Form No.GNL-1 for this extension, and pending or rejected Form No.GNL-1 applications for that year are deemed approved without further action.

Extension of AGM deadline granted for companies unable to convene AGMs due to Covid-19; Form GNL-1 filing requirement waived.
The Registrar of Companies, Himachal Pradesh, exercising powers under the third proviso to section 96(1) of the Companies Act, 2013, extends the time for companies (other than One Person Companies) to hold AGMs for the financial year ended 31.03.2020 where they are unable to do so due to Covid-19, and waives the need to file individual Form No. GNL-1 applications; pending and rejected GNL-1 applications for that AGM period are deemed approved for the extension.

GST litigation coordination with CBIC strengthens defence in writ petitions challenging central laws and notifications.
GST-related writ petitions and public interest litigations challenging Central Acts, rules or notifications, where the Government of India, Department of Revenue or CBIC is not impleaded as a respondent, require coordination with the Commissioner (Legal), CBIC through the Litigation Section, Headquarters, so that effective defence and representation may be ensured. Important judgments in favour of the Revenue by the High Court and Supreme Court are to be shared with the respective CBIC legal authorities through Headquarters.

Clubbing of refund claims across financial years permitted; refunds allocated by original payment mode with credit re crediting.
Restriction on clubbing refund claims across financial years is removed, allowing clubbing of successive tax periods across years. Refund of accumulated ITC is not available where input and output are the same despite a rate reduction. Refunds for supplies other than zero rated supplies will be paid proportionately by original mode of payment: cash via RFD 06 and credit re credited via FORM GST PMT 03. Accumulated ITC refund is limited to invoices uploaded in GSTR 1 and reflected in the applicant's GSTR 2A. Annexure B must include HSN/SAC codes where present.

Re-lodgement deadline for physical transfer requests: re-lodged share transfers must be completed only in dematerialised form.
Transfer deeds in physical form that were lodged before the discontinuation of physical transfers and returned for deficiencies may be re-lodged by the specified cut-off; any shares re-lodged for transfer, including pending requests, will be issued only in demat form upon re-lodgement.

Customs Transit Declarations for Nepal-bound containers must be filed and processed online in ICES with specified documentary and security requirements.
CTDs for Nepal-bound import containers must be filed and processed online in ICES (effective 18.09.2020). Shipping lines/agents must register in ICES and declare Nepal transit cargo. Nepalese importers or authorised brokers submit a prescribed Data Sheet at the Service Centre for CTD creation; mandatory documents (LOA, Invoice, Packing List, Certificate of Origin, CGN-attested certificate or authenticated LC) must be presented to the Nepal Bhutan Unit. For non-sensitive goods a binding undertaking secures potential payment; for sensitive goods insurance or bank guarantee is required. Online verification, endorsement as VERIFIED, sealing at Docks/CFS, and border verification complete the transit process.

Electronic filing and designated official email: communications must be in searchable PDF for acknowledgement and tracking.
Launch of the e-Office application in the Import Commissionerate establishes a paperless channel for official communications. Taxpayers must use electronic communication in PDF format, preferably searchable, and include mobile number and email to receive immediate acknowledgement and a diary number. A single official email address is designated as the authorised point of contact for the Import Commissionerate, and all communications must be sent only to that address to ensure they are attended to.

Auto Let Export Order under ECCS expedites export clearance where courier shipping bills are fully facilitated by RMS and x ray.
The circular introduces Auto Let Export Order (Auto LEO) in the Express Cargo Clearance System (ECCS): CSBs under ECCS remain subject to the Risk Management System (RMS), and where a CSB is fully facilitated by RMS (no assessment or examination) and cleared by customs x ray scanning, ECCS will automatically grant LEO to reduce dwell time of courier export shipments.

E-Office implementation mandates exclusive electronic file opening and legacy migration, with a designated official email for communications.
Immediate adoption of the E-Office application is mandated: all new files must be opened electronically, physical files shall not be opened without the Commissioner's concurrence, and legacy files must be migrated on priority for electronic processing. Training materials and learning resources, including the Central Secretariat Manual on e-Office Procedure, are made available to users. The Commissionerate designates a single official email ([email protected]) as the exclusive point of electronic communication, and officers must report implementation difficulties to the undersigned.

Faceless Assessment rollout expands nationwide to standardise customs classification, valuation and timeliness of import clearances.
The Board directs an All-India roll-out of Faceless Assessment under the Turant Customs programme by 31 October 2020 and constitutes eleven National Assessment Centres (NACs) organised by commodity groups. NACs, co-convened by designated Principal Chief Commissioners/Chief Commissioners and staffed by nominated Principal Commissioners/Commissioners, must ensure timely, uniform assessments, harmonise classification, valuation and application of Compulsory Compliance Requirements, study audit and appellate inputs, analyse RMS data, constitute Working Groups, coordinate with specified Directorates for risk, valuation, training and systems support, and undertake pre-launch preparations including officer nomination and ICES training.

Transshipment facilitation extended: sealed container and closed truck exports allowed through additional land customs stations for Nepal and Bangladesh.
The Board expands the transshipment under ECTS procedure by permitting export of sealed consignments in containers and closed bodied trucks from all ICDs and specified CFSs through additional Land Customs Stations, expressly adding Fulbari, Changrabandha and Jaigaon to the list of authorised road LCSs for exports to Nepal and Bangladesh; Gede and Petrapole remain authorised for container exports to Bangladesh by rail. Circular 52/2017 is modified to this extent and implementation difficulties are to be reported to the Board.

Export of Finished Leather standards updated; specified categories and testing requirements govern license-free exports under foreign trade policy.
DGFT prescribes which products constitute Finished Leather for the Export Policy entry and allows those listed to be exported without licence provided they comply with specified manufacturing norms and conditions. The notice lists discrete leather categories with required operations (tanning, dyeing, fatliquoring, finishing, buffing, shaving, oiling, rolling), dimensional or density thresholds, and instrumental test criteria (chromatography, spectrophotometry, microscopic examination, CIE L measures). New types may be exported subject to testing and certification by the Central Leather Research Institute (CLRI).

e-Office launch promotes paperless departmental communications; stakeholders must submit searchable PDFs and contact details for electronic acknowledgement.
Launch of e-Office in the Import Commissionerate at Tughlakabad mandates digitization to promote a paperless environment, enhance efficiency, transparency, accountability and data security. Stakeholders are encouraged to send communications in searchable PDF format and provide mobile numbers and email addresses to receive electronic acknowledgements and the allotted Diary Number. Trade bodies are requested to circulate the notice and report difficulties or suggestions.

Plant quarantine enforcement: mandatory inspection of unsolicited seed parcels to prevent introduction of invasive pests and pathogens.
No parcel of any seed shall be released without proper and thorough inspection under the Plant Quarantine regulatory framework to prevent entry of new pests and diseases; special vigilance is required for consignments arriving by courier or postal services. This Public Notice operates as a standing order for customs officers and staff and must be strictly complied with.

Verification of certificates of origin: importer due diligence and CAROTAR procedures required for preferential tariff claims.
Section 28DA and CAROTAR, 2020 require importers to retain prescribed minimum information demonstrating how goods satisfy Rules of Origin, and impose on importers a continuing duty to exercise reasonable care regarding the accuracy and truthfulness of origin claims. Before seeking verification from partner countries, officers should first obtain information from importers under the CAROTAR procedures; verification requests to exporting-country authorities must follow prescribed SOPs, include representative CoOs and full documentary evidence, be approved by the jurisdictional Principal Commissioner/Commissioner, and be routed through the Board's designated nodal point.

Electronic office adoption requires migration to e-Office, electronic file creation, and prohibits physical files without concurrence.
Adoption of the e-Office application is mandatory for the Commissionerate: new files must be opened electronically, legacy files must be migrated on priority, and physical files shall not be opened without the undersigned's concurrence. Training materials and learning resources are available on the application portal and NIC links, and the Central Secretariat Manual on e-Office Procedure is recommended for guidance. Difficulties in implementation should be reported to the undersigned.

Interest recovery on net cash tax liability directed for uniform GST implementation within the existing legal framework.
Administrative instructions were issued for recovery of interest on net cash tax liability with effect from 01.07.2017, to be implemented in the true spirit of the GST Council decision and within the existing legal framework. Officers were directed to follow the instructions contained in the Department of Revenue, GST Policy Wing letter dated 18 September 2020 for uniform implementation of the GST Act.