Import deadline for pulses enforced; no extensions allowed and non-compliance may lead to debarment from future quota allotments.
Applicants granted additional import quota for pigeon peas/toor dal must ensure timely arrival of consignments by the allotted deadline; requests for extension will not be entertained and validity of allotment will not be extended. Importers failing to comply may be debarred from future quota allotments for pulses.

Refund limitation period: submit acknowledgements and deficiency responses for SAD claims or face summary disposal after deadline.
The notice directs that pending refund claims for the SAD additional duty filed within the statutory limitation period but incomplete due to deficiency memos must be supported by original dated acknowledgements, the deficiency memos, and replies within one month; claims submitted within that period will be processed through a special drive, while incomplete cases without representation by the deadline will be summarily disposed of without further reference.

RFID tagging of vehicles used by identified transport agencies must be ensured through complete vehicle verification and road checking.
RFID tagging of vehicles used by identified goods transport agencies in each zone is to be ensured by first collecting complete vehicle details of such agencies and forwarding a consolidated soft copy to the Mobile Squad Section at Headquarters by the specified date. The instruction applies not only to vehicles registered in the name of the identified transport agencies but also to other vehicles used by them for goods transportation.

Composition scheme option: registered persons may opt to pay state tax at a specified concessional rate by filing prescribed forms.
Registered persons eligible for the composition levy may opt to pay State tax under Notification No. 2/2019 by filing Form GST CMP-02 selecting the appropriate composition category and furnishing Form GST ITC-03; new registrants may indicate the option in Form GST REG-01. The option applies to all places of business under the same PAN and is effective from the start of the financial year or from the date of registration, with Chapter II of the GST Rules applying mutatis mutandis except as modified.

Transport and Marketing Assistance eligibility expanded to include C&F exports by amending ANF-7(A)A under the Handbook of Procedures.
The Aayat Niryat Form-7(A)A of Chapter 7(A) of the Handbook of Procedures is amended so that the word 'CIF' is read as 'CIF/C&F', thereby rendering C&F exports eligible for Transport and Marketing Assistance; the change is made under powers conferred by the Handbook of Procedures and is effective from the date specified in the earlier Public Notice.

Value addition rules clarify inputs include duty free precious metal content and admissible wastage for duty exemption.
Value Addition is computed as VA = (A-B)/B x 100 where A is the FOB/FOR export value and B comprises duty free gold/silver/platinum content in the export product plus admissible wastage and other input values; for loaned gold B also includes interest paid in free foreign exchange. Under replenishment, the actual purchase price of precious metals by nominated agencies plus permitted service charges are included in B for value addition calculations.

Hospital approval under section 17: employer-paid treatment costs at approved hospital not treated as a perquisite for specified diseases.
Approval granted to M/s Divyajyoti Eye & Healthcare Pvt. Ltd. as an approved hospital under the proviso to section 17 read with Rule 3A(1) & 3A(2). Employer payments for employee or family medical treatment at the hospital for diseases listed in Rule 3A(2)(e) shall not be treated as a perquisite for sections 15-17, and the employer need not deduct tax at source under section 192. Approval is effective from issuance, valid for three years, and subject to compliance, modification, or withdrawal for misrepresentation or noncompliance.

Extension of due date for filing income-tax returns and audit reports, while interest for delayed filings continues to apply.
The administrative order extends the due-date for filing income-tax returns and required audit reports for the specified category of assessees, shifting the filing deadline to a later date in response to representations about practical difficulties; the extension is limited to the filing deadline and does not affect the continuing operation of statutory interest liabilities for defaults in furnishing returns.

Reverse charge tax exclusion: RCM-paid GST on cotton excluded from Form A industrial incentive certification.
Tax paid under the reverse charge mechanism on cotton purchases cannot be included in Form A certification for the T IDEA industrial incentive. Net SGST for certification purposes comprises SGST actually paid by the taxpayer; RCM amounts are excluded because the taxpayer claims Input Tax Credit for those payments.

Extension of recognition validity for Pre shipment Inspection Agencies extended to end of December for impacted listings.
The DGFT, exercising powers under paragraph 2.04 of the Foreign Trade Policy and relaxing Para 2.55(d) of the Handbook of Procedure, extends recognition validity of Pre-shipment Inspection Agencies listed in Appendix 2G whose validity or extended validity is up to 30.12.2019, such that those expiring between 30.9.2019 and 30.12.2019 are valid up to 31.12.2019.

Authorization for export of SCOMET items for repair establishes conditions, documentation and IMWG approval procedures.
Amendment to Paragraph 2.79C creates a structured regime for export, re export and return of SCOMET items for repair or replacement, requiring no change to original specifications, export only to the original supplier/OEM or approved repair agency, return within a prescribed period or prior extension approval, prohibition on authorizations for sanctioned or high risk destinations or where original licences were suspended, and prescribed supporting documents and firm undertakings; Chairman IMWG approval is required for authorizations with verification for new foreign entities and all approvals are placed before IMWG ex post facto.

Extension for delayed filing of Form No.10B allows acceptance of late submissions under a revised administrative deadline.
The Board, by administrative order, supersedes Circular No.10 dated 22.05.2019 and directs that the date in sub paragraph (ii) of paragraph 4 be read as the later deadline in place of the earlier deadline, thereby amending the applicable filing deadline for delayed submissions of Form No.10B for the specified assessment years.

Revisional Authority designation permits specified officers to revise subordinate GST orders within their territorial jurisdiction.
Authorises specified officers to act as Revisional Authority under section 108 of the West Bengal Goods and Services Tax Act, 2017, enabling them to revise orders or decisions of subordinate officers and certain orders of other State Tax authorities in relation to persons or registered taxable persons within the territorial jurisdictions listed in the Table. The order modifies earlier orders insofar as they relate to revision under the Act and preserves validity of actions already initiated under prior authorisations until disposal.

Appellate Authority appointments under GST Act: designated officers empowered to hear appeals within specified jurisdictions and prior actions preserved.
Authorises specified officers to act as Appellate Authority under the West Bengal Goods and Services Tax Act for the jurisdictions listed, enabling them to hear appeals against orders of Adjudicating Authorities and related matters involving registered taxable persons; subject to the Rules and modifying earlier authorisations while preserving actions already initiated by previously authorised appellate authorities until final disposal.

Position limits in interest rate derivatives updated to recalibrate participant categories and maturity bucket caps effective immediately.
Revises position limits for cash settled Interest Rate Derivatives, equating banks and Primary Dealers acting as clients with Trading Members and aligning institutional FPIs (excluding individuals, family offices and companies) with Trading Members while non institutional Category II FPIs follow client limits. Specifies higher ceilings for the 8-11 year maturity bucket than for the 4-8 and 11-15 year buckets, with separate caps for Trading Members and large institutional participants versus non institutional clients and scheme level mutual funds. Effective immediately under SEBI's regulatory powers.

Duty drawback treatment: foreign bank charges permitted within prescribed commission ceiling; excess must be deducted from FOB value.
Duty drawback may be permitted on FOB value without deducting foreign bank charges, provided such charges fall within the overall agency commission ceiling recognised by customs policy; where combined agency commission and foreign bank charges exceed that ceiling, the excess must be deducted from FOB. Customs field formations should regularise short realisations caused by foreign bank charges on the basis of documentary evidence and revise show cause notices accordingly, treating the notice's directions as a Standing Order.

Mandatory electronic submission of import supporting documents in e-SANCHIT required; missing uploads prompt electronic queries and verification.
Dispenses with paper submission of import supporting documents and requires mandatory electronic upload in e-SANCHIT, with air way bill and commercial invoice-cum-packing list as minimum requirements and additional documents where goods attract restrictions or exemptions. Shed officers must verify uploads before granting Out Of Charge and may issue electronic queries for missing documents, which importers/customs brokers must answer by uploading the specified files; the notice operates as a standing order for ACC (Import) staff.

Duty drawback: foreign bank charges not to be deducted from FOB when within overall agency commission limit, subject to evidence.
Duty drawback may be permitted on the FOB value without deducting foreign bank charges if such charges are documented; foreign bank charges and agency commission are to be treated within an overall 12.5% limit of FOB value, and if their combined amount exceeds that limit it must be deducted from FOB for granting drawback. Field formations should regularise short realisations based on documentary evidence and treat related show cause notices accordingly.

Advance Authorisations disallowed where export items are gold medallions and coins or fully mechanised jewellery.
Advance Authorisations are disallowed where the export item is Gold Medallions and Coins or any jewellery/articles manufactured by a fully mechanised process; the notice invokes powers under the Foreign Trade Policy 2015-2020 and bars issuance of such Advance Authorisations for the specified export items.

E Proceeding requirement for electronic assessment proceedings, with limited exceptions and recorded administrative relaxations permitted.
Assessment proceedings for the financial year are to be conducted electronically via the E-Proceeding facility, with assessees required to respond through their E-filing accounts; specified exceptions include reassessment and summary provisions, set-aside matters, non-PAN and paper-filed returns without E-filing accounts, and stations with limited bandwidth. The principal tax officer may grant recorded relaxations in extraordinary cases. Notices and communications must comply with Document Identification Number guidance. Personal hearings remain available in limited circumstances such as examination of books, statutory inquiry invocation, witness examination, or where an adverse show-cause notice prompts an assessee request.