Gov.in email ID creation procedure for officers requires name-based applications, nodal approval, and duplicate ID deletion control.
Procedure is prescribed for creation of officers' gov.in email IDs through the NIC e-forms portal in two stages. Officers must complete the required organisational particulars, apply in the name-based format [email protected], verify that the ID has not already been created, and then obtain nodal approval through the pending request facility. The circular also requires zone-wise compilation of duplicate email IDs and submission of the deletion list for initiation of deletion action.

GST treatment during corporate insolvency separates pre-CIRP operational debt from fresh registration, compliance, credit, and refund obligations.
Pre-CIRP GST dues of a corporate debtor are operational debt to be claimed before the National Company Law Tribunal, and coercive recovery is barred during the moratorium. Registration should not ordinarily be cancelled, while the IRP or RP need not file pre-CIRP returns. During CIRP, fresh GST registration is required and the IRP or RP must meet tax and return obligations. Transitional input tax credit is available for eligible invoices bearing the former GSTIN, and cash-ledger deposits in the former registration may be refunded despite non-filing of relevant returns.

GST compliance relief during COVID-19 relaxed filing charges, interest, input-credit reconciliation, and deadline requirements for taxpayers.
For GSTR-3B returns for February, March and April 2020, original due dates remained unchanged, but eligible taxpayers received nil or reduced interest and waiver of late fee if returns were filed within stipulated timelines. Non-compliance with those timelines attracted interest at 18% from the original due date, regular late fee and potential penalty. Late fee relief applied to specified GSTR-1 filings, while the rule 36(4) input tax credit restriction was applied cumulatively through the September 2020 return. Specified returns, tax collection statements, e-way bills and other compliance actions also received extended timelines.

Insolvency GST registration compliance permits continuity for compliant corporate debtors and authorised-signatory changes when insolvency professionals are replaced.
Bihar GST compliance for insolvency proceedings permits corporate debtors with all pre-appointment FORM GSTR-1 statements and FORM GSTR-3B returns furnished to continue under their existing registration without separate IRP/RP registration. Replacement of an IRP/RP requires amendment of authorised signatory details rather than fresh registration. COVID-19 relief extends the merchant exporter's 90-day export condition, where it expired within the specified period, to 30 June 2020, and also extends filing of FORM GST ITC-04 for the March 2020 quarter to that date.

Accumulated ITC refunds remain available for imports, ISD invoices and reverse-charge supplies despite GSTR-2A invoice matching restrictions.
Refund of accumulated input tax credit for supplier invoices is restricted to credit supported by invoice details uploaded in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A. This restriction applies to missing supplier invoices and does not affect input tax credit availed on import documents, Input Service Distributor invoices, or inward supplies liable to reverse charge. Refund treatment for imports, ISD invoices and reverse-charge supplies continues on the basis applicable before the GSTR-2A reflection restriction.

GST return filing relief clarifies reduced interest periods and conditional late-fee waivers for delayed pandemic-period compliance.
GST compliance measures for specified 2020 periods prescribe turnover-based interest treatment for delayed GSTR-3B returns. Persons above the aggregate-turnover threshold receive nil interest for the first 15 days of delay, reduced interest up to 24 June 2020, and normal interest thereafter. Persons below the threshold receive nil interest until prescribed dates, reduced interest until 30 September 2020, and normal interest for further delay. Late-fee waiver for GSTR-3B remains conditional on filing by prescribed dates; otherwise, late fee runs from the original due date.

Director remuneration under GST depends on employment status, with non-salary payments attracting reverse charge liability for companies.
GST on directors' remuneration depends on whether the director acts as an employee or independently supplies services. Remuneration paid to independent directors and other non-employee directors is taxable, with the company liable under the reverse charge mechanism. For employee-directors, salary recorded in the company's books and subjected to tax deduction applicable to salaries falls within the employee-services exclusion in Schedule III. Separately recorded non-salary remuneration subjected to tax deduction applicable to professional or technical fees is taxable, and GST is payable by the company on reverse charge basis.

GST compliance relief clarifies credit notes, refund vouchers, LUT validity, TDS deposits, and refund deadlines during COVID-19 disruptions.
GST paid on cancelled service-contract advances is adjusted through a credit note where an invoice was issued; a separate refund claim is required only where no output tax liability is available for adjustment. Where no invoice was issued, a refund voucher must be issued and GST may be claimed through FORM GST RFD-01. Invoiced goods returned by recipients are similarly addressed through credit notes. COVID-19 compliance relief extended the deadline for furnishing the Letter of Undertaking, filing GSTR-7 and depositing deducted tax, and filing eligible refund applications to 30 June 2020.

Terminal Excise Duty refund and duty drawback claims require revised ANF 7A with specified invoices, DBK worksheets, and declarations.
Revised ANF 7A prescribes the application format and supporting documentation for Terminal Excise Duty refunds, Duty Drawback under AIR, and brand rate fixation under FTP 2015-2020. It requires applicant, bank, excise/customs jurisdiction details, invoice level supply data, DBK worksheets for inputs, declarations on CENVAT non availment, time bar and late cut particulars, and a checklist of attested invoices, B/Es, proof of payment, PAC/project documents and prescribed annexures for verification and processing.

Unit Quantity Code standardization: SBs must use prescribed UQCs; temporary relaxation allows license-SB UQC mismatch for legacy licenses.
Only prescribed Unit Quantity Codes (UQCs) are accepted in Bills of Entry and Shipping Bills, with Statistical Quantity Codes mandatory in item-level declarations. A temporary relaxation permits filing License Shipping Bills where the Shipping Bill item UQC (which must be a prescribed standard code) does not match the UQC recorded in an existing license; the license table should retain the license UQC while item declarations use standard UQCs.

Special warehouse manufacturing requires Section 58A/65 permission, bonds, digital records, security, and GST/duty compliance.
The circular sets the procedure for permitting manufacture and other operations in a special warehouse under Section 65, requiring an integrated application for Section 58A licence and Section 65 permission, execution of prescribed bond and bank guarantee, maintenance of digital, time stamped records per Annexure B, secure premises with CCTV and fire safety, customs verification and locking of the strong room, and specified tax treatment: exports require shipping bill and GST invoice with no import duty on incorporated goods, while domestic clearances attract GST/IGST and import duties via ex bond Bill of Entry.

Net cash tax liability interest applies administratively, while gross-tax interest notices remain on hold pending retrospective legislative amendment.
Interest under the Rajasthan GST law is directed to be recovered on the net cash tax liability for the period from 1 July 2017 to 31 August 2020. Net cash tax liability covers tax paid or payable through the electronic cash ledger. Show-cause notices seeking interest on gross tax payable are to be kept on hold pending retrospective amendment of the interest provision. Prescribed information on such notices must be collected and submitted, with strict compliance required.

GST verification of mining product transporters tightened through physical verification, return monitoring, and border road checks.
Inspection and verification measures were issued for vehicles transporting mining products into Uttar Pradesh, in view of reported use of fake receipts and false invoices to facilitate illegal entry of mining goods and evade GST. Registered dealers dealing in mining products are to be physically verified through the departmental Physical Verification App, and their returns are to be monitored regularly. Where documents produced by vehicles carrying mining products appear suspicious, legal action is to be taken in accordance with law, and the concerned section office as well as the Mining Department are to be informed.

Enforcement information exchange through the Alert System strengthens action on bogus invoices and inadmissible input tax credit.
Timely exchange of enforcement information and monitoring of follow-up action is prescribed for bogus or non-existent firms issuing tax invoices without actual supply of goods, leading to inadmissible Input Tax Credit. An Enforcement Alert System module has been created for prompt circulation of such information and tracking of action taken. Registered-dealer information within the State is to be made available directly to the concerned Proper Officer, who must take necessary action and update the record in the MS/SIB module on Vyavas Central.

Harmonization of MEIS schedule amends Table 2 of Appendix 3B, adding one HS code and deleting others.
The Director General of Foreign Trade amends Table 2 of Appendix 3B to harmonize the MEIS schedule with ITC(HS) 2017 and Finance (No.2) Act changes: adding ITC(HS) code 38249900 (Other) at an MEIS rate of 2, and deleting multiple specific MEIS entries corresponding to HS subheadings that ceased to exist, effective 01.01.2020, to align with Notification No. 38/2015-2020 and the Fifth Schedule revisions.

Track and Trace system implementation deadline extended, postponing mandatory parent-child packaging reporting for pharmaceutical exports.
Extension of the implementation date for the Track and Trace system by amending Para 2.90A of the Handbook of Procedure under Paragraph 2.04 of the Foreign Trade Policy, postponing the mandatory requirement to maintain and upload the Parent-Child relationship across packaging levels for exported drug consignments to the Central Portal; the extension applies to both SSI and non-SSI manufactured drugs.

Certificate of Origin details must be uploaded, declared and defaced in the Bill of Entry to claim preferential duty treatment.
Importers claiming preferential rates must enter item-wise COO details in the Bill of Entry (BE_SW_INFO_TYPE), upload the relevant Certificate of Origin to e Sanchit and declare its IRN, file the self-declaration codified as CUF02 in BE_STATEMENT, populate specified COO fields (issuing country code, COO number|issue date, origin criteria codes, accumulation indicator), enter appropriate transit country codes, and ensure mandatory electronic defacement of each COO before Out of Charge; Annexure 2 maps PTA/FTA notifications to COO document codes. These ICES changes took effect 21.09.2020.

Manufacturing in warehouse: ICES now maps IEC warehouses and updates BE fields so Ex Bond BEs attract no interest for home clearance.
ICES changes require mapping importer IECs to licensed Sec 65 warehouse codes and an updated BE message format with BE_ITEM_SW_CTRL item-level fields (fixed 'SEC65' control code, warehouse code, warehousing date, GST invoice number and date, finished goods description, quantity, UQC and CTH fragment) to validate Ex-Bond Bills of Entry for home clearance after manufacturing in a Sec 65 warehouse so that such Ex-Bond BEs attract no interest; a system option also allows re-crediting the Warehouse BE ledger on re-export.

Write-off of shares: FPIs may now write off all unsellable holdings when surrendering registration, subject to prescribed process.
Write-off of shares held by Foreign Portfolio Investors is expanded to permit FPIs to write off shares of any company they are unable to sell when surrendering registration, replacing the prior limitation to unlisted, illiquid, suspended, or delisted shares; the write-off must follow the process set out in paragraph 17 of Part C of the Operational Guidelines and custodians are to notify their FPI clients.

Alternate Risk Management Framework mandates alternative margining and pricing when commodity futures approach near zero or negative prices.
An Alternate Risk Management Framework applies when commodity futures approach near zero or negative prices: activation follows CC review upon specified triggers; prices are modelled as normally distributed with EWMA volatility on absolute price differences; initial margin floors include an absolute currency floor plus percentage floor on absolute prices; spread margin benefits are withdrawn; option pricing models suitable for negative underlyings are used; pre expiry and Extreme Loss Margins may be levied; deactivation requires cessation of triggers, time lag, exit thresholds, and margin convergence.