Withdrawal of circular on post-sales discounts ensures uniform GST implementation across field formations after stakeholder representations.
The Commissioner of Commercial Taxes has withdrawn Circular No. GST 10/2019 20 ab initio, which contained clarifications on the treatment of secondary or post sales discounts under GST, citing numerous representations expressing apprehensions and invoking administrative powers to ensure uniform implementation across field formations.

Refund on account of appeal: file fresh FORM GST RFD-01 claiming allowed amount and obtain re credit per procedure.
Where a refund rejection in FORM GST RFD-06 is later allowed in appeal, the registered person must file a fresh refund application under the category Refund on account of assessment/provisional assessment/appeal/any other order claiming the amount allowed in appeal; the applicant need not debit the electronic credit ledger again but must provide order details and upload the appellate order, the original FORM GST RFD-06 and related documents. The proper officer will sanction the allowed amount, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re credit of any remaining debited credit in accordance with the guidelines in para 4.2 of Circular No. GST-28/2018-19.

Refund re filing after NIL claim: conditions for re application and use of 'Any Other' category explained.
A registered person who filed a NIL refund claim for a period and category may reapply for refund for the same period only if they filed the NIL claim and-where applicable-have not filed subsequent claims under that category; the second restriction applies to unutilized ITC for exports without tax, supplies to SEZ without tax, and inverted tax accumulation. Reapplications should use the "Any Other" category with supporting documents, after which the proper officer will calculate admissible refund, seek electronic credit ledger debit if required, and issue refund/payment orders.

Refund claim procedure: file fresh RFD-01 under appeal/other order category; officer to sanction refund and re credit ledger.
Where a refund previously rejected in FORM GST RFD-06 is allowed on appeal or by any other authority, the taxpayer must file a fresh FORM GST RFD-01 under the category "Refund on account of assessment/provisional assessment/appeal/any other order" claiming the amount allowed, provide order details and supporting documents, and shall not re debit the electronic credit ledger for amounts already debited and not re credited. The proper officer will sanction the allowed refund, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re credit of remaining amounts in accordance with Circular No. 11 guidance, uploading RFD-01B under the original ARN where required.

Withdrawal of circular on post sales discounts under GST-ab initio rescission to ensure uniform implementation; officers to publicize.
Withdrawal ab initio of Circular No. 28 2019/GST dated 24.7.2019 clarifying treatment of secondary or post sales discounts under GST, rescinded by the Chief Commissioner in response to representations and apprehensions to ensure uniform application of GST provisions; field formations are instructed to publicize the withdrawal and the removal of the prior administrative guidance.

Prohibition of e cigarette imports: ban on import and export of e cigarettes and ENDS, subject to licensed drug product exemption.
Import and export of electronic cigarettes and all forms of ENDS-including refill pods, atomizers, cartridges, heat not burn products and similar devices-are prohibited, irrespective of name or form, except for products licensed under the Drugs and Cosmetics Act under ITC HS Code 8543; customs stakeholders must treat the applicable trade notifications and this public notice as a standing order to prevent and act against such imports.

Manufacture in bonded warehouses: obtain Section 58/65 permission, keep prescribed records, execute bond, and follow customs/GST payment rules.
MOOWR, 2019 and the Circular require applicants to hold or seek a private bonded warehouse licence under Section 58 and permission under Section 65, use the integrated application (Annexure A), maintain prescribed digital records (Annexure B), and execute the prescribed bond (Annexure C) satisfying Section 59. Licensees must account for imports, domestic receipts, processing, job-work, resultant product removals, waste treatment, and pay applicable customs duty, GST and compensation cess on clearance for home consumption, while exports require shipping bills and GST invoices; prior officer permission for each removal is not essential where documentation is filed and duties paid.

Steel Import Monitoring System applicability: prior SIMS registration required, covers multiple consignments and HS codes, exemptions apply.
SIMS does not apply to air freighted consignments. A single SIMS registration may cover one or more items (including multiple HS codes) and remains valid for a fixed period during which any number of consignments corresponding to the registered quantity may be imported. SIMS applies to imports under Advance Authorisation, DFIA and SEZs. Returnable temporary imports for non domestic consumption are exempt. Customs clearance requires prior SIMS registration; reasonable CIF value variation is tolerated and non USD currencies must be converted to US dollars at the customs monthly rate.

Change of control approvals in SEZs require continuity of obligations and full tax and regulatory disclosures to revenue authorities.
The Board approved extensions of formal approvals and Letters of Permission, cancellations of specified co-developer statuses, and multiple changes of shareholding/name/change of control subject to conditions: seamless continuity of SEZ activities, fulfillment of eligibility and security clearances, compliance with Revenue/Company Affairs/SEBI rules on capital gains and transfers, immediate furnishing of full financial details to Member (IT), CBDT and jurisdictional authority, and the Assessing Officer's right to assess taxability of gains or losses arising from equity transfers, mergers or similar transactions.

Withdrawal of administrative circular revokes prior clarification on post sales discounts under GST to ensure uniform implementation.
The finance department orders ab initio withdrawal of Circular No. 105/24/2019 GST which had provided clarifications on treatment of secondary or post sales discounts, citing numerous representations and apprehensions; the rescission is aimed at ensuring uniform implementation across field formations and is exercised under the Board's statutory powers.

Withdrawal of administrative circular: prior GST guidance on post sales discounts withdrawn and to ensure uniformity.
The Board has withdrawn ab initio Circular No. 105/24/2019 GST that gave clarifications on secondary or post sales discounts under GST, invoking its authority to withdraw administrative guidance after receiving numerous representations expressing apprehensions, and has requested issuance of trade notices to publicize the withdrawal.

Refund on appeal: file fresh FORM GST RFD-01 without re-debiting electronic credit ledger; officer to sanction and re-credit.
Where a refund rejected by FORM GST RFD-06 is later allowed in appeal or another forum, the registered person must file a fresh FORM GST RFD-01 under the category Refund on account of assessment/provisional assessment/appeal/any other order, without re-debiting the electronic credit ledger for amounts already debited. The applicant must provide order details and upload the appellate order, the original RFD-06 and related documents. The proper officer will sanction the allowed amount, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re-crediting per paragraph 4.2 of Circular 59/33/2018, coordinating with the original rejecting officer where necessary.

Refund on account of appeal: file a fresh RFD 01 without re debiting the credit ledger and upload the appellate order.
Where a refund previously rejected in FORM GST RFD-06 is later allowed in appeal, the claimant must file a fresh refund application in FORM GST RFD-01 under the category "Refund on account of assessment/provisional assessment/appeal/any other order", need not re-debit the electronic credit ledger if the amount was not re credited earlier, must furnish order details and upload the appellate order and original RFD-06, and the proper officer will sanction the refund, issue RFD-06 and RFD-05, and ensure re credit of any remaining allowed amount following prescribed guidelines.

Refund re-filing eligibility: registered persons may reapply after a NIL refund only if specified conditions are met.
A registrant who filed a NIL refund in FORM GST RFD-01A/RFD-01 may reapply for the same period and category only if a NIL refund was filed and no refund in that category was filed for any subsequent period; the second condition applies only to unutilized input tax credit refunds for exports without tax, supplies to SEZ without tax, and accumulation due to inverted tax structure. Re-applications should be filed under "Any Other" for the same period with all supporting documents, and admissible refunds will be computed and processed following debit from the electronic credit ledger.

Refund re filing rights: registered persons may reapply after an inadvertent NIL claim subject to specified conditions.
A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may reapply for refund for the same period and category only if (a) a NIL refund was filed for that period and category, and (b) no refund claims under the same category have been filed for any subsequent period, with condition (b) limited to unutilized ITC for exports without tax, supplies to SEZ without tax, and inverted tax structure. Eligible applicants should file under "Any Other" for the same period with supporting documents; the proper officer will calculate admissible refund, may require debit via FORM GST DRC-03, then issue refund and payment orders.

Option under section 115BAA disallows set off of additional depreciation losses and eliminates post option MAT credit availability.
Election to the 115BAA concessional regime requires computing total income without claiming additional depreciation and bars set off of brought forward losses attributable to additional depreciation for the year of election and subsequent years. The MAT regime will not apply post-election, and MAT tax credit will not be available after the option is exercised; however, because there is no deadline to elect, companies may choose to utilise accumulated additional depreciation losses or exhaust MAT credit under the prior regime before opting into 115BAA.

Restrictions on unlisted debt investments tighten mutual funds' exposure, mandating listed instruments, limits, and disclosure obligations.
Revision tightens mutual fund investments in debt and money market instruments: unlisted debt is largely prohibited except defined exceptions, unlisted NCDs allowed only within capped percentages and subject to simple-structure, rating, security and monthly coupon requirements; timelines phase down exposure with grandfathering of existing holdings. Unrated non-government instruments face a net-assets exposure ceiling and board approvals. Structured obligations and credit-enhanced instruments have specified portfolio and group limits, equity-backed cover requirements, and mandatory distinctive disclosure. AMCs must maintain internal credit assessment systems with early warning mechanisms.

Proper declaration of chocolate imports: require separate brand and type entries to ensure accurate customs valuation and assessment.
Each imported chocolate must be declared by distinct brand and specific product attributes (such as cocoa percentage and additives) as separate items in the Bill of Entry because valuation and customs assessment vary materially by brand and composition. Assessing officers are instructed to verify brand and type prior to valuation, and importers/brokers must fully describe products; this Public Notice serves as a Standing Order for officers and staff to prevent undervaluation.

Prohibition of electronic cigarettes: cross border import and export barred, with enforcement by customs and a licensing exception.
Import and export of electronic cigarettes, ENDS, Heat Not Burn products, e hookah and their parts or components (e.g., refill pods, atomisers, cartridges) are declared prohibited by amendments to the ITC (HS) import and export schedules; the prohibition excludes products licensed under the Drugs and Cosmetics Act, 1940. Customs authorities are instructed to strictly enforce the notifications to prevent any attempted importation or exportation of these goods.

Bonded warehouse manufacture permissions enable integrated licensing, recordkeeping and duty/GST compliance for export or domestic clearance.
Prescribes an integrated procedure under MOOWR, 2019 and section 65 requiring a private bonded warehouse licence (section 58) and use of a unified application form; mandates security, fire safety, surveillance and personnel sufficient for secure storage; requires maintenance of prescribed digital accounts (Annexure B) and execution of a triple-duty general bond (Annexure C). Exports of resultant products require shipping bill and GST invoice with no customs duty on imported inputs; domestic clearances are taxable supplies under GST with ex-bond bill of entry and duty payment on contained imported goods. Exempt or nil-rated imports may be brought in on a home-consumption bill of entry and are not warehoused goods. Prior permission for removals is not essential where prescribed documentation is filed and duties paid.