Import deadline extension for Toor pulses; Urad and Moong deadlines remain unchanged; non-compliance invites FTDR Act proceedings.
The competent authority extended the import arrival deadline for Toor pulses to 15th November, 2019, while the original deadline for Urad and Moong remains unchanged. Importers holding quotas who fail to import by the respective deadlines will face debarment from future quota allotment and initiation of proceedings under the FTDR Act.

Enhanced due diligence for dematerialisation requires validation of demat requests against issuer-provided static shareholder data and identity documents.
Issuers or their RTAs must provide a static shareholder database of physical-share holders to Depositories, which shall validate dematerialisation requests received after the cutoff by matching static-data names against demat account names and flag mismatches. Flagged cases require submission of prescribed identity documents (Passport, marriage certificate, gazette name-change notification, or Aadhar); complete mismatches require the applicant to establish title with the issuer/RTA. Depositories must amend byelaws, notify participants and report implementation monthly; Stock Exchanges must notify listed entities and publish the circular.

Aadhaar e-KYC authentication enabled for securities-market KYC, subject to UIDAI/Regulator approval and privacy safeguards.
Aadhaar-based e-KYC authentication for resident investors is permitted for securities-market entities subject to Central Government notification under PMLA, based on recommendations from the Regulator and UIDAI. KUAs and sub-KUAs must follow an online or assisted e KYC process involving investor consent, OTP/biometric verification, encrypted transfer of UIDAI e KYC data, prohibition on storing Aadhaar numbers, maintenance of auditable logs, controls for data sharing, and compliance with Aadhaar Act/Regulations, with SEBI and UIDAI oversight and potential withdrawal of permission for non compliance.

Manufacture in bonded warehouses under section 65 requires integrated licence, prescribed records, bond and GST/duty treatment.
Applicants seeking manufacture or other operations in bonded warehouses must hold or obtain a private bonded warehouse licence under section 58 and permission under section 65 via an integrated application; they must maintain prescribed digital accounts and records, execute the bond satisfying section 59 requirements, comply with security and insurance conditions, and follow MOOWR, 2019. Resultant products exported require shipping bills and GST invoices with no duty on contained imported goods under section 69; domestic clearances are treated as supply under the CGST framework with payment of GST and import duty on contained inputs at ex-bond clearance.

Steel Import Monitoring System registration now mandatory in bill of entry filings; e Sanchit invoice and bill of lading IRNs required.
Declaration of Steel Import Monitoring System registration must be entered in the Single Window Bill of Entry for specified goods using prescribed INFO_CODE/INFO_Text formats, with alternative codes for air shipments and returnable racks. Additionally, Invoice and Bill of Lading must be uploaded to e-Sanchit and the generated IRN and specified document codes recorded in the Bill of Entry for each declared document.

Operational Guidelines for Foreign Portfolio Investors guide transition under SEBI regulations, consolidating prior circulars and guidance.
SEBI issued Operational Guidelines under regulation 44 to implement the SEBI (Foreign Portfolio Investors) Regulations, 2019 and to manage the transition from the prior FPI regime. The Guidelines set out procedural directions for FPIs, custodians, DDPs, depositories and recognized exchanges and clearing corporations, withdraw earlier circulars, FAQs and guidance on the subject, and require custodians to inform their FPI clients; the circular is issued under SEBI's statutory powers and the Guidelines are published on SEBI's website.

DIN requirement for CBIC communications: electronic DIN must be generated, quoted, and verifiable; missing DIN renders communication invalid.
The Board mandates electronic generation and quoting of a Document Identification Number (DIN) on search authorisations, summons, arrest memos, inspection notices and enquiry letters; communications without an electronically generated DIN, absent narrow exceptions for technical or urgent exigencies (with reasons recorded and an express statement), are invalid. Exigent communications must be regularised within 15 working days by post-facto superior approval, subsequent electronic DIN generation and filing. Authorised officers must be mapped and use the DDM portal with OTP verification to generate a non-editable DIN for each submission; recipients can verify DIN validity on the CBIC website. DIN format is CBIC-YYYY MM ZCDR NNNNNN.

Document Identification Number (DIN) requirement for CBIC communications ensures authenticity; missing DIN renders specified communications invalid.
A mandatory electronic Document Identification Number (DIN) must be generated and quoted on specified CBIC communications (search authorizations, summons, inspection notices, arrest memos and enquiry letters) from 8 November 2019; communications lacking a system generated DIN are invalid unless issued under narrow exigent exceptions with written reasons and must be regularized within 15 working days by superior approval, post facto DIN generation and filing of the printed DIN pro forma. Recipients may verify DINs online.

Document Identification Number (DIN) required on specified CBIC communications; exceptions allowed with written reasons and post-facto regularisation.
CBIC mandates electronic generation and prominent quoting of a Document Identification Number (DIN) on search authorizations, summons, arrest memos, inspection notices and enquiry letters from 8 November 2019 via the DDM portal; unauthorized communications without DIN (unless explained and later regularized within 15 working days) are invalid. Limited exceptions for technical or urgent field exigencies require written reasons and post-facto approval, after which the DIN must be electronically generated, printed and filed. Users are mapped, authenticated by OTP, use a dashboard to generate non-editable DINs, and recipients may verify DINs on the CBIC website.

Document Identification Number (DIN) mandatory for specified CBIC communications; exceptions require written reasons and post facto regularization.
Generation and quoting of a Document Identification Number (DIN) is mandatory for specified CBIC communications (search authorizations, summons, arrest memos, inspection notices and inquiry letters) from 8 November 2019; communications without an electronically generated DIN are invalid unless issued under recorded exigent exceptions, which must be regularized within 15 working days by post facto approval, electronic DIN generation and filing. The DIN is system generated, non editable, printable, verifiable by the public on the CBIC website, and requires authorized users to be mapped, credentialed and trained in the DIN utility.

Governance norms for credit rating agencies: prohibit MD/CEO on rating committees, require CRO reporting and stronger board independence.
CRAs must separate management from rating decisions: MD/CEO shall not be members of rating committees; rating committees report to a Chief Ratings Officer (CRO), who reports to the board's Ratings Sub-Committee. Boards must meet specified independent director composition and constitute a Ratings Sub-Committee and a Nomination and Remuneration Committee chaired by an independent director. CRAs must record issuer meeting minutes in rating committee notes and annually meet rated entities' audit committees to discuss related party transactions, internal financial controls, and material disclosures affecting listed NCDs.

Deemed adoption of CBIC circulars applies central GST instructions as binding for state GST administration unless superseded by state circulars.
The Commissioner adopts circulars issued by the central indirect tax authority as deemed issued by the Commissioner for uniform implementation of the State GST Act, and directions in those central circulars shall apply to the State Commercial Taxes Department unless the Commissioner issues a specific State circular on the same issue; the adoption is clarificatory and not to be used for legal interpretation, with implementation difficulties to be reported to the Commissioner.

Export consignments not treated as supply; invoices and refunds arise only on sale or after lapse of the period.
Sending or taking goods out of India for exhibition or on consignment for export promotion is not a supply under section 7 and therefore not a zero rated supply under section 16. Such specified goods must be accompanied by a delivery challan and records maintained. The arrangement is sale on approval: supply arises on sale abroad or is deemed on expiry of the statutory period if not sold or returned. Tax invoices must be issued at sale or on the deeming date, and refund of input tax credit for zero rated supply is permissible only after invoices are issued and conditions are met.

GST refund procedure streamlined: electronic uploading required and Net ITC includes all inputs for inverted-rate refund calculations.
All supporting documents, statements and undertakings for FORM GST RFD-01A must be electronically uploaded at filing; ARN is generated only after completion of filing and upload and the application is then electronically transferred to the jurisdictional proper officer. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period regardless of rate; refunds exclude tax on input services and capital goods. Compensation cess refunds for exports under LUT/bond must be recomputed as if cess credit was available in original periods, and ITC reversed in returns is not treated as availed for refund unless re-availed with corresponding accounting reversal.

Amendment to Sea Cargo Manifest Regulations revises commencement and requires trade and officers to comply under Customs Act authority.
Amendment to the Sea Cargo Manifest and Transhipment Regulations, 2018 substitutes a revised commencement date for Regulation 15(2), is issued under powers conferred by section 157 read with specified provisions of the Customs Act, 1962, and takes effect on publication in the Official Gazette; actions mandated by this Public Notice are to be treated as standing orders for officers and staff and must be complied with by trade stakeholders.

Delegation of powers for SEZ unit relocation allows Development Commissioners to approve intra zone transfers subject to documentation and tax conditions
Jurisdictional Development Commissioners are delegated authority to approve intra zone SEZ unit relocations, conditional on verification of a No Dues Certificate from the current developer/co developer and a consent letter or offer of space from the receiving developer/co developer; approvals must state that tax incentives continue only for the remaining allowable period, the assessing officer may assess taxability arising from the transfer, and the unit must refund duty incentives on assets not shifted.

Proper-officer functions under GST are retrospectively assigned to Assistant Commissioners and GST Officers from implementation of the Act.
Proper-officer functions under sections 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are assigned to all Assistant Commissioners and Goods and Services Tax Officers of the Department of Trade and Taxes. They are authorised to perform these functions as Proper Officers within the meaning of the Act. The assignment applies retrospectively from 1 July 2017.

Trial GST return filing targets set for ANX-1 and ANX-2 uploads, with workshops and monthly reporting required.
Trial implementation of the proposed new GST return system required taxpayers to familiarise themselves with preparation and filing of ANX-1 and ANX-2 before the system became effective from 01.04.2020. Zone-wise targets were prescribed for monthly and quarterly trial uploads on the GST Common Portal, with an aggregate target of 200000 uploads, and divisional authorities were directed to allocate the target among range offices in proportion to eligible taxpayers. Workshops, monthly reporting, feedback collection, and technical issue reporting were also mandated.

Territorial jurisdiction update: Revised regional jurisdictions for DGFT notified, redefining Regional Authorities' territorial coverage and administration.
The Director General of Foreign Trade, under paragraph 2.04 of the Foreign Trade Policy, issues a Public Notice revising Appendix amendments to Appendix 1A and thereby notifies revised territorial jurisdictions for DGFT Headquarters and its Regional, Joint, Additional and Deputy Directorates. The amendment reallocates States, Union Territories, districts and specified local areas to particular Regional Authorities, aligns the change with O & M Instructions Nos. 7/2019 and 8/2019, and incorporates the revised Appendix into the Appendices and Aayat Niryat Forms for administrative and licensing purposes.

Import manifest amendment process simplified for short landing shipments; shipping lines must submit certificate, reports and email application promptly.
The notice requires shipping lines to notify the Boarding Office at off loading and obtain a Short Landing Certificate backed by reports from the Master and the Terminal Operator; the Shipping Line must then email an amendment application to the Deputy Commissioner (Import Noting Section) attaching those reports, the Short Landing Certificate or endorsement and proof of payment of amendment fees, with the Import Noting Section disposing of requests the same working day and shipping lines registering contact details for official communications.