Extension of time for VAT reconciliation returns and central declaration forms, granting revised filing deadlines for specified quarters.
The Commissioner extends the time for submission of the reconciliation return in Form DVAT 51 and for furnishing the original portion of Central Declaration Forms C, E I/E II, F, I, J and H under the Delhi Value Added Tax Rules and Central Sales Tax rules, applying different revised deadlines to earlier and later quarters of the 2008-09 year to facilitate compliance.

Portfolio managers must halt new client onboarding until compliance with Regulation 16(8); pool accounts frozen with limited transfers allowed.
Non compliant portfolio managers must immediately stop accepting new clients until fully compliant with Regulation 16(8) and submit monthly progress reports; client securities in pool accounts as of May 11, 2009 are frozen for further transactions though selling and transfers to respective clients are permitted, and no fresh purchases on behalf of those clients are allowed.

Return scrutiny under Central Excise Rules mandates two stage checks, checklist verification and risk based selection for detailed assessment.
Central Excise Rules scrutiny is a mandatory two stage process: a checklist-driven preliminary scrutiny by the Range Superintendent verifying correctness, timeliness and arithmetic accuracy of ER1/ER2/ER3 and dealer returns, and a risk based scrutiny of assessment for returns selected on mini risk parameters. Selection must exclude units under mandatory audit, avoid repeat selection within 12 months, and be limited by administrative capacity. Detailed checklists require recorded observations, signatures, and may trigger audit or anti evasion referrals. ACES automation will systematise scrutiny and selection; until then manual procedures in the Return Scrutiny Manual apply.

TDS on commission: enforcement of collection suspended pending Board clarification; deducted-but-undeposited sums must be remitted immediately.
TDS under section 194-H on commission payments by MTNL/BSNL to PCO owners and franchisees: demands for alleged non-deduction prior to 1/6/2007 are not to be enforced pending Board resolution, while sums actually deducted but not deposited owing to incorrect interpretation of prior guidance must be deposited immediately to government accounts.

Line of Credit establishes India-origin supply requirement and specified letter-of-credit and disbursement timelines for project exports.
Exim Bank's Line of Credit for the Mozambique IT Park requires the bulk of contract value to be supplied from India while permitting limited non-consultancy procurement abroad; it prescribes specific cut-off periods for opening Letters of Credit and disbursement, mandates declaration of shipments on GR/SDF forms, disallows agency commission under the LOC except from exporter resources or EEFC balances in free foreign exchange subject to realisation and prevailing remittance rules, and directs AD Category-I banks to inform exporters and allow compliant remittances, with Directions issued under FEMA.

Electronic declaration for courier imports and exports requires authorised couriers to file manifests and bills electronically for customs clearance.
Prescribes electronic declaration and processing for courier imports and exports at designated customs airports: authorised couriers must file pre-arrival import manifests and pre-export manifests electronically, lodge courier bills of entry or shipping bills in prescribed forms for documents, dutiable goods, and samples/gifts, and present consignments with sender declarations. Registration requirements, financial security by bond, recordkeeping, due diligence and disclosure obligations, and procedures for detention, disposal, suspension, revocation and penalties for non-compliance are set out to operationalize customs clearance through the Customs Computer System.

Import of waste paper: licences may be issued on copy of environmental NOC with pre-shipment certification of no hazardous waste.
Regional Licensing Authorities shall issue import licences on copy of the environmental NOC if the applicant declares in writing that the original NOC has not been received. Pre-shipment inspection certificates must state the imports are solely waste paper and free from hazardous waste, and inspection should be carried out by agencies enlisted under Appendix-5; new agencies may apply for enlistment under Para 2.32.A of the Handbook of Procedures, Vol. I.

Export duty waiver on iron ore fines ends provisional duty bonds; testing for ore quality and exporter undertakings remain required.
Removal of export duty on iron ore fines results in discontinuation of provisional duty bonds and provisional assessment for such exports, while exporters must still submit to testing to ensure Fe content does not exceed the threshold that invokes restricted export channels and must give an undertaking accepting liability if tests show higher Fe content; pellets and lumps remain subject to moisture testing to ensure compliance with export policy.

Phytosanitary compliance: Customs to enforce ISPM 15 for wood packaging, referring non compliant consignments for quarantine action.
Customs must verify that consignments packed with solid wood packaging material comply with ISPM-15 or are accompanied by an endorsed phytosanitary certificate from DAC accredited agencies; non compliant consignments shall be referred to Plant Quarantine authorities for treatment, destruction or deportation and reported in the prescribed format under the Plant Quarantine (Regulation of import into India) Order.

Jurisdiction for appeals and objections reassigned to Deputy Commissioner, covering specified zones, pecuniary limit cases and recovery functions.
Corrigendum assigns to Deputy Commissioner Shri K. D. Dogra jurisdiction over appeals and revisions under the sales tax statutes and related enactments for matters within a pecuniary limit up to Rs.50,000 for specified zones and wards; objections hearings under the DVAT framework within the same pecuniary limit for designated zones; administrative control of Zone VI; and responsibility for recovery and collection, issued with the Commissioner's prior approval.

Restriction on Cenvat credit applies to input services for capital goods where both taxable and exempt outputs are supplied.
Clarification that the Cenvat credit restriction applies to credit on all inputs and input services, including those related to capital goods; the limitation is applicable where a manufacturer or service provider furnishes both taxable and exempted outputs, and thus service tax on input services for capital goods is not exempt from the Rule 6 restriction.

Units of measurement declaration must use statutory standard units, or applicable schedule units, or face penal consequences.
Importers, exporters and authorised CHAs must declare quantities in statutory standard units when filing Bills of Entry and Shipping Bills; declarations in non-standard units breach customs measurement requirements and may attract penal action. Where export duties are payable in alternate units as prescribed by the relevant schedule, those schedule-specified units must be used for export declarations.

Export release order requirement reinstated for sugar exports, mandating prior Chief Director (Sugar) clearance for OGL and similar schemes.
Producers or merchant importers/exporters must obtain a mandatory export release order from the Chief Director (Sugar) or an authorised officer before exporting sugar under the Open General Licence or Advance Authorization Scheme; this applies on a ton-to-ton basis or under any scheme permitting sugar exports, and DGFT field formations are directed to implement the requirement.

Export Obligation Period extension confirmed applicable to Duty Free Import Authorisation scheme following handbook cross-reference.
The DGFT clarifies that the extended Export Obligation Period facility set out in recent public notices and a policy circular for Advance Authorisations is equally applicable to the Duty Free Import Authorisation scheme because paragraph 4.64 of the HBP v1 on EOP and its extension under DFIA refers to paragraph 4.22, thereby making the extended EOP facility applicable to DFIA authorisations.

Standard Input Output Norms update: soda ash description expanded and new sawn timber input and compliance requirements introduced.
Amendments to the Handbook of Procedures (Vol.2) revise SION entries: A-3016 expands the import description for soda ash to include dense and light forms; SION A.3636 sets norms for sawn timber made exclusively from imported logs, specifying the required raw timber input for the export of sawn timber and imposing conditions excluding CITES Appendix I & II species, requiring compliance with the referenced Schedule-2 Chapter 44 conditions (except one clause), and mandating a minimum value-addition for such exports.

Information sharing between tax departments enables LTU officers to access counterpart returns and conduct coordinated audits and assessments.
Departments must exchange taxpayer returns and related records for LTU units and, pending full electronic access, provide electronic copies; officers of each department are to be associated in the other's assessment and audit activities to enable coordinated reviews and reduce duplicative taxpayer interactions, with senior officers required to monitor implementation.

Designation of collection branch: new focal point for service tax and central excise collections and refund payments.
The Chief Controller of Accounts, CBEC authorized City Back Office Branch, Bank of Baroda as the new focal point branch for collection of Central Excise duties and Service Tax and for payment of refund claims under the LTU Commissionerate in Delhi; the Parliament Street Branch will remain a collecting branch only, and stakeholders are requested to publicise the change.

Appeal jurisdiction reallocation realigns departmental appeals, objections and administrative control across zones under trade and taxes.
The order reallocates appellate, revision and objection-hearing authority and assigns administrative control of specified zones and internal branches to named Joint Commissioners and Deputy Commissioners, delineating zone- and ward-based jurisdiction under the DST/CST and DVAT frameworks and vesting oversight of branches such as PR, CRC, Forms, CFC & Refund, Recovery & Collection, Facility Management, R&I and Operations in designated officers, effective immediately with prior approval of the Commissioner.

Appointment of new data entry contractor: only its deployed operators authorized; prior operators barred and credentials updated.
Appointment of a new data entry contractor whose Data Entry Operators alone are authorized to function in departmental wards; operators supplied by the predecessor are prohibited and any other operators will be treated as unauthorized with ward/branch in-charge bearing responsibility. Deployment orders will follow. The department also directs creation of new user IDs and passwords for the incoming contractor's DEOs and disabling of credentials previously assigned to the predecessor's DEOs, with senior officers instructed to circulate and enforce these measures for strict compliance.

RSP based assessment: proposal to reduce abatement rates to align assessable value with actual transaction value, seek industry comments.
A departmental study found that for certain product categories the assessable value under RSP based assessment is lower than transaction value in most cases, prompting a proposal to reduce abatement rates to align RSP based assessable value with transaction value. Trade and industry associations are invited to submit data and documentary evidence of actual transaction values (excluding taxes and duties) or depot invoices for high volume products to support representations; responses and spreadsheets should be sent to designated officials and Chief Commissioners will notify manufacturers.