Job work in bonded warehouses clarifies allowable removals, procedures and duty treatment for inputs and capital goods.
Only inputs may be sent from a Section 65 unit for job work; capital goods may be sent out only for repair with bond officer permission. Job work requires initial deposit and accounting in the Section 65 premises, maintainable identity of goods, and on completion goods may return to the unit or be exported/cleared from the job worker's premises with removal date deemed as warehouse removal; scrap must be returned or cleared on duty payment. Moulds, tools and similar items may be sent for exclusive use by the job worker, with GST-aligned timelines and continued bond obligations; violations trigger duty, interest and penalties.

Rebate of State Levies converted into electronic duty credit scrips by DGFT usable for payment of customs and central excise duties.
Pending Rebate of State Levies (RoSL) claims that could not be paid due to budget limitations will be granted by DGFT as electronic duty credit scrips on the lines of RoSCTL. These scrips will be freely transferable and may be utilised for payment of specified Customs and Central Excise duties as notified. DGFT regional authorities are responsible for recovery of any excess benefits and a DGFT nodal officer has been designated to receive reports of misuse; public notices and standing orders should be issued for guidance.

Condonation of delay in filing audit report for exemption claims: commissioners may admit belated applications subject to reasonable cause.
Commissioners of Income-tax are authorized to admit belated applications for condonation of delay in filing Form No. 10BB where the applicant establishes they were prevented by reasonable cause. Failure to furnish Form No. 10BB electronically with the return disentitles the entity from claiming exemption. Commissioners must dispose of earlier-year applications by the stated administrative deadline, and may admit applications for later years where delay is within the prescribed one year period and decide on merits.

Current account discipline deadline extended pending operational FAQs; banks must comply with applicable instructions as clarified.
The Reserve Bank extended the deadline for banks to comply with the Para 4 operational requirements on maintenance of current and CC/OD accounts, pending issuance of a clarifying FAQ addressing banks' operational queries. Banks must meet the applicable instructions by the extended compliance date, and all other directions of the August 6, 2020 circular remain unchanged.

Authorized SEZ developer operations: office space provision for regulatory and security authorities permitted by default.
The Instruction replaces entry 10 of the Annexure to prior guidance, authorising developers and approved co-developers by default to provide office space for the Development Commissioner, Customs, IFSC Authority, security personnel and State Government staff within Special Economic Zones, thereby treating such accommodation as a routine developer-authorised operation.

Cumulative application of rule 36(4) limits input tax credit claims; excess credit must be reversed in the September return.
Clarification directs taxpayers to cumulatively reconcile ITC claimed in FORM GSTR 3B for February-August 2020 with supplier uploaded invoice details available up to the due date of FORM GSTR 1 for September 2020, ensuring cumulative ITC availed does not exceed 110% of cumulative eligible credit reflected in supplier uploads; any excess must be reversed in Table 4(B)(2) of FORM GSTR 3B for September 2020, subject to the overall credit limits under section 16 of the APGST Act.

Reduced GST interest rates provide staged relief and conditional late-fee waivers for specified tax periods under revised notifications.
Notifications amend earlier reliefs by prescribing staged interest relief for specified GST tax periods: for taxpayers above Five Crore aggregate turnover an initial zero-interest window followed by a reduced interest rate until the notified cut-off after which normal interest applies; for taxpayers below Five Crore a longer zero-interest window followed by reduced interest until the end of the relief period and normal interest thereafter. The notifications also conditionally waive late fee where returns are filed by prescribed dates, with late fee otherwise payable from the original due date until filing.

GST on director remuneration: non-employee directors' fees attract reverse charge; salary components remain exempt under Schedule III.
For directors who are not employees, remuneration is taxable and the company must discharge GST under reverse charge. For directors who are employees, amounts treated as salaries and subjected to salary TDS are not taxable under Schedule III, while components separately treated and subjected to TDS as professional or technical fees are taxable and subject to reverse charge by the company.

Refund of accumulated input tax credit restricted to supplier uploaded invoices; imports, ISD and reverse charge credits remain admissible.
Refund of accumulated Input Tax Credit (ITC) is restricted to ITC supported by invoices uploaded by the supplier in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A; refunds based on invoices not so reflected are not admissible. This restriction does not alter the refund treatment for ITC on imports, ISD credits, or inward supplies subject to reverse charge, which continue under the prior practice.

IRP/RP GST registration requirement clarified; exceptions for non defaulting corporate debtors and changes treated as authorized signatory.
Clarification amends the IRP/RP GST registration procedure to extend the time for obtaining separate registration and provides that corporate debtors who have furnished FORM GSTR 1 and FORM GSTR 3B for all tax periods prior to IRP/RP appointment need not obtain a fresh registration; changes in IRP/RP after initial appointment are to be treated as changes of authorized signatory. The circular also extends the merchant exporter 90 day export requirement and the due date for filing FORM GST ITC 04 for the March quarter in line with COVID period time limit relief.

Input tax credit reconciliation requires cumulative matching of supplier-uploaded invoices for February through August, with excess credit reversed in September.
Cumulative input tax credit reconciliation is required between credit availed in FORM GSTR-3B for February to August 2020 and eligible supplier-uploaded invoices or debit notes. Aggregate credit for those months cannot exceed 110% of cumulative eligible credit uploaded within the prescribed period, without enlarging the maximum credit otherwise available under statutory input tax credit conditions. Excess credit identified through reconciliation must be reversed in Table 4(B)(2) of FORM GSTR-3B for September 2020; failure to do so is treated as availment of ineligible input tax credit in that month.

Tariff rate quota for potato imports requires online ANF application; allocations discretionary and port arrival deadline enforced.
Imports of potatoes are permitted under a tariff rate quota at a specified in-quota tariff rate for the announced period; consignments must arrive by the scheme closing date. Applicants must file online using the prescribed ANF form, pay the application fee per the Appendices, submit only one application per IEC, and accept that the DGFT may revise allocations and will not accept hard-copy submissions.

Serving copy of application to the Board required; online submission issues an acknowledgement to be quoted when filing.
Applicants initiating corporate insolvency resolution must serve a copy of the application on the Insolvency and Bankruptcy Board of India prior to filing with the Adjudicating Authority. The Board's website provides an online submission facility using the Annexure A format and Annexure B guide; applicants upload a scanned PDF of the application and, on submission, receive an acknowledgement ID which must be quoted when filing and for all references with the Board.

Deletion of Standard Input Output Norms removes duplicate export norm entry, retaining the more precise norm with immediate effect.
Deletion of Standard Input Output Norms A 468 is enacted under Paragraph 1.03 of the Foreign Trade Policy, 2015-20, removing a duplicated export norm entry for 4,4 Diamino Diphenyl Amine 2 Sulphonic Acid because the norms at the retained entry (A 465) are more precise; SION A 468 is deleted with immediate effect to consolidate the applicable SION.

Linking of IECs requires user IDs with OTP and IEC authentication via Aadhaar e-sign or DSC for access to DGFT digital services.
IEC holders must create user-based login IDs with mobile and email OTP verification, then link those IDs to their specific IECs by authenticating via Aadhaar e-sign of the proprietors/directors/partners/Karta listed on the IEC or by using a Class-II/Class-III Digital Signature Certificate (individual, organization-based matching the IEC, or IEC-embedded DSC). After linking, complete IEC auto-validation using 'Modify IEC' and update profile details through 'Manage Profile'; profile updates are automatic and fee-free. Help manuals, FAQs and support channels are provided on the DGFT website.

RoDTEP data submission required so refund rates can be determined for affected export product groups under the scheme.
A trade notice requires exporters, export promotion councils and industry associations to submit formatted export data to the RoDTEP Committee so the Committee can determine refund rates under the Remission of Duties and Taxes on Exported Products scheme; failure to provide required data may lead to non-notification of rates for affected product groups. The notice specifies the online data format source, email addresses for submission, and a departmental contact for clarifications.

Vivad se Vishwas payment extension permits late payment without additional amount following timely filing and certificate issuance.
The circular clarifies that declarants who file a declaration under the Vivad se Vishwas Act on or before the notified filing deadline shall, when issued a certificate by the designated authority, be allowed to make payment without additional amount by the extended payment deadline, notwithstanding the statutory requirement to pay within fifteen days of receipt of the certificate; designated authorities are directed to reflect this concession when issuing certificates to prevent undue hardship.

Export licensing for nitrile gloves requires online quota applications within a limited window and specified self-attested documentation.
Export of Nitrile/NBR gloves is permitted under a fixed export quota for a limited period, with authorisations issued only via the authorised online portal during a specified application window. Applications will be examined under the handbook procedure and licences, if issued, have limited validity. Eligibility is restricted to one application per IEC and requires submission of specified self-attested documents, including purchase order/invoice and IEC copy. Incomplete or untimely submissions and applications submitted outside the online channel will not be considered for allocation.

Bonded trucking permission for transshipment enabling regulated cargo movement under customs supervision and bond and insurance obligations.
Permission is granted to M/s RAJSICO to operate Bonded Trucking for valuables and general cargo between ACC Jaipur and designated IGI Airport terminals, subject to customs supervision, a prescribed Running Bond, insurance for full value and duties, responsibility for loss or pilferage, customs sealing of trucks, and adherence to detailed transshipment documentation and manifest closure procedures for imports and exports.

Jurisdiction in GST petitions: central commissionerates retain authority to continue proceedings and file appeals when taxpayers fall under state control.
Central GST commissionerates retain residual authority to continue defence and pursue remedial judicial measures in GST petitions before High Courts even when taxpayers are assigned to State jurisdiction. Coordination between Central and State GST officials is advised when filing appeals to avoid divergent positions. The Board has been processing appellate proposals, notably on TRAN-1, and has urged States/UTs to take protective steps against adverse High Court orders. Omitting the Union or revenue departments as respondents when central law is challenged raises Principles of Natural Justice concerns; an addendum to Master Instruction mandates obtaining CBIC policy comments and central-state coordination for effective defence.