Refund of IGST on export: submit a signed concordance table mapping GST invoices to shipping bills for refund processing.
Exporters with invoice-shipping bill mismatches must use the alternative mechanism for IGST refund: consult the JNCH website list of affected IECs, prepare the prescribed concordance table signed by the authorised signatory mapping GST invoices to shipping bill invoices, and email it to the Deputy Commissioner (Drawback, NS II, JNCH) at [email protected]. The mechanism and SB005 error correction apply only to shipping bills within the corrective window specified by the implementing circular. Annexure A provides the concordance template and an IEC list for reference.

GST interest relief: zero initial window, reduced rates thereafter and conditional late fee waiver for timely filing.
Clarifies calculation and applicability of COVID 19 GST relief: segmented interest treatment where an initial zero interest window applies after the return due date, followed by a reduced interest rate for a prescribed period and the normal rate thereafter; separate regimes are set for taxpayers above and below the aggregate turnover threshold. Confirms that late fee waiver is conditional on filing Form GSTR 3B by dates specified in notifications and that late fee is payable from the original due date if not so filed. Illustrative examples show day wise allocation of interest bands.

Centralised receipt handling: all correspondence routed to CRU for scanning, e Office diarisation and controlled custody.
Centralises all incoming correspondence to a Central Receipt Unit responsible for receipt intake, scanning to searchable PDF, diarisation and upload into e Office, generation of acknowledgements, forwarding to addressees, and secure custody of physical documents; prescribes staffing, email handling, confidential envelope procedure, scanning specifications and storage and retention processes.

Investor grievance redressal: exchanges must enforce complaint timelines and may levy fines and freeze promoter holdings for non redressal.
The circular mandates a SCORES based grievance process whereby specified investor complaints unaddressed by a company within 30 days are escalated to the Designated Stock Exchange, which must secure an Action Taken Report within 30 days and, if unresolved beyond 60 days, may levy daily fines, issue notices to promoters and direct depositories to freeze promoters' entire demat holdings; exchanges must record, publish and notify SEBI of actions and may forward cases to SEBI after prescribed thresholds are met.

Electronic communication requirement: designated official email and searchable PDF submissions mandated for customs correspondence and acknowledgements.
Launch of the e-Office application in the Customs Commissionerate, Pune, requires stakeholders to use the designated official email [email protected] for all electronic communications, preferably submitting documents as searchable PDF files; taxpayers should provide mobile and email contact details to receive automated acknowledgements and a Diary Number, and trade bodies are requested to circulate the notice to their members.

Mandatory testing and certification of telecommunications equipment now required for specified transmission and PON devices before import, sale, or use.
Mandatory testing and certification is imposed under the MTCTE regime for Phase II equipment, covering transmission terminal and PON family broadband devices; portal-accepted certification is required for processing, and testing and certification are mandatory preconditions for import, sale or use in India. Customs officers must treat the Public Notice as a standing order for enforcement and use the MTCTE portal as the administrative mechanism.

e-Office adoption: taxpayers must submit searchable PDFs and contact details for electronic processing and diary acknowledgement.
Launch of e-Office establishes a paperless departmental framework to improve efficiency, transparency and data integrity. Taxpayers are encouraged to use electronic communication, submit communications as PDF (preferably searchable), and provide mobile number and email. The system will send a Diary Number acknowledgement by mail/SMS for reference. Stakeholders may report difficulties or suggestions to the Commissionerate.

Power of survey limited to officers in Investigation Wing and TDS Commissionerates, with specified approval authorities.
The order designates that the Income-tax Authority for exercising the power of survey under section 133A shall be only officers posted in the Directorates of Investigation (Investigation Wing) and in Commissionerates of TDS, and that approval for such surveys rests with DGIT (Investigation) for investigation wing and Pr.CCIT/CCIT (TDS) for TDS charges.

Faceless assessment scheme: assessment orders to be processed through national e assessment centre; limited exceptions apply.
The Board directs that all income tax assessment orders shall be passed by the National E Assessment Centre through the Faceless Assessment Scheme, with only Central Charges and International Tax Charges exempted; any assessment not complying with this mandate is to be treated as deemed never passed, and the instruction is effective from 13 August 2020.

Faceless Assessment Scheme reconstitutes NeAC in Delhi, defining composition, staffing authority and administrative subordination.
Reconstitution of the National e-Assessment Centre under the Faceless Assessment Scheme, 2019 establishes NeAC with headquarters at Delhi, lists specified Income-tax authorities and officer designations as its composition, authorises provision of additional ministerial, executive and consultant staff by the Principal Chief Commissioner of Income-tax, Delhi in consultation with the Board, and makes Principal Commissioners of Income-tax (ReAC) (Technical Unit) administratively subordinate to the Pr. CCIT (NeAC) Delhi while stationed at four specified cities; order effective 13 August 2020.

NIL refund applications may be corrected through a same-period claim under Any Other category, subject to eligibility conditions.
A registered person who inadvertently filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may seek refund again for the same period by filing under the "Any Other" category with the required supporting documents. For specified unutilised input tax credit refund categories, refiling requires that no subsequent-period refund claim under the same category has been filed. The proper officer examines eligibility, determines the admissible amount, may require electronic credit ledger debit through FORM GST DRC-03, and may issue the prescribed refund and payment orders after proof of debit.

e-Office implementation mandates electronic file opening and migration to create a paperless office with prioritized training and support.
Implementation of e-Office is mandated for the Chief Commissioner's Office, Mumbai Customs Zone II (CCCU); new files must be opened electronically and physical files are prohibited except with prior concurrence of the Joint/Addl. Commissioner, CCCU. Legacy files must be migrated to the application on priority. Training materials and learning resources are available on the application portal and via the Punjab NIC website, and the Central Secretariat Manual on e Office Procedure is referenced. The Joint/Addl. Commissioner, CCCU will resolve difficulties and approve exceptions.

Trustees' staffing requirement: appoint a dedicated qualified officer and secure standing audit and legal support for trustees.
Trustees must appoint a dedicated officer (qualified, minimum five years' finance/financial services experience) as an employee reporting directly to trustees and designated an access person; trustees must have standing arrangements with independent firms for special purpose audits and legal advice. Expenditure for these resources is to be charged under the clause for fees and expenses of trustees. Trustees continue to bear fiduciary responsibilities. The circular operates under regulatory powers to protect investors and regulate the market.

Disposal of un claimed goods: accelerated clearance mandated with safety audits and real time reporting for hazardous consignments.
Board mandates expedited disposal of un claimed, un cleared, seized and confiscated goods, emphasizing hazardous materials which may be disposed anytime under Section 48 of the Customs Act. Commissioners must ensure secure storage, coordinate safety audits with competent authorities, enter disposal details in the UCC module of ICES for real time monitoring, and submit required progress reports while preventing retention beyond prescribed timelines and following Disposal Manual procedures for seized/confiscated goods.

Advance NOC from AQCS required: pet imports must have prescribed veterinary certificates before airline carriage and Customs clearance.
Import of pet dogs and cats requires a prescribed Veterinary Health Certificate and an advance No Objection Certificate (NOC) from AQCS before airlines may uplift animals; passengers import under Transfer of Residence, re imports and other commercial or short stay imports follow scenario specific documentation rules, and Customs will clear animals only upon production of AQCS's final NOC and any applicable DGFT or wildlife clearances.

e-Office implementation encourages searchable PDF submissions, mobile/email inclusion and issues diary numbers, enhancing acknowledgement and transparency.
Launch of e-Office in the Central Goods and Services Tax Commissionerate, Bhavnagar creates a paperless electronic workflow to improve efficiency, transparency, effectiveness and data security. Taxpayers are encouraged to send communications as searchable PDF files and to include mobile numbers and email addresses so the system can send immediate acknowledgements and allocate a Diary Number for reference. Trade associations are requested to circulate the notice and report any difficulties or suggestions.

Eligibility and shareholding limits for IFSC clearing corporations require subsidiary structure with predominant parent ownership and capped other holdings.
Amendment prescribes eligibility and shareholding limits for clearing corporations in IFSCs: recognized exchanges or clearing corporations must form a subsidiary for IFSC clearing services with majority ownership by the parent; remaining share capital may be held by others subject to limits and specified institutional categories are permitted higher collective holdings; compliance with relevant Securities Contracts (Regulation) Regulations provisions is required.

Faceless assessment enables electronic Bill of Entry verification, remote re-assessment, and coordinated port action for examination and provisional clearance.
Faceless Assessment Groups will verify electronically filed Bills of Entry using risk-based selection, may accept self-assessment or seek additional documents electronically, order examinations or testing through port shed officers, and may re-assess with a speaking order after affording an opportunity of hearing; exceptional transfers to Port Assessment Group are permitted for intelligence, suspected confiscation, valuation or inability to verify, with supervisory approvals and recorded reasons.

Mutual Agreement Procedure access governs MAP applications, acceptance, negotiation, implementation of MAP outcomes and procedural requirements.
Mutual Agreement Procedure (MAP) under India's DTAAs provides an alternative dispute resolution route for double taxation or taxation not in accordance with treaty terms. Taxpayers apply to the Competent Authority of their residence in Form No. 34F with prescribed facts and documents. The CAs exchange position papers, negotiate bilaterally or multilaterally, and formalise mutual agreements. The guidance defines admissible issues, grounds for denial of access, technical constraints on downward adjustments, treatment of interest/penalties and secondary adjustments, interaction with APAs, and procedures and timelines for implementing MAP outcomes in India.

Export quota application deadline extended for PPE coveralls after system outage, preserving existing quota rules and procedures.
Extension of the export quota application period for PPE medical coveralls to 8 August 2020 due to unavailability of the DGFT ECOM facility from 2 August evening to 5 August afternoon; all other provisions of Trade Notice No.18 dated 20.07.2020 remain unchanged and the extension is issued with competent authority approval.