Unit Quantity Codes standardization: only prescribed commercial codes allowed in import declarations; non compliant codes will be rejected.
Statistical Unit Codes (SQCs) prescribed under the Tariff Act are mandatory for each item in import declarations and captured in the Single Window. From the effective date, only commercial UQCs listed in Annexure A will be accepted in Bills of Entry; any other commercial UQCs will be rejected. The instruction is to be treated as a standing order, trade associations must publicize it, and implementation issues should be reported to the Additional Commissioner of Customs (Technical).

Extension of time limits under Customs Act: key filing and compliance deadlines are extended to the notified end date for relief.
Time limits under the Customs Act, 1962 for filing refund applications, drawback claims (including under Section 74), export filings, appeals, issuance of show cause/demand notices, licence renewals and related actions whose last date fell within the covered period are extended to the new specified end date pursuant to the Government notification; the Public Notice directs stakeholders to utilise the extension and directs officers to treat the Notice as a standing order.

C-Form issuance is restricted to eligible specified-goods dealers, subject to justified application, recommendations, approval, and temporary portal access.
C-Forms may be issued only to eligible dealers purchasing specified petroleum products or alcoholic liquor for human consumption, and to manufacturers or processors of those specified goods. Portal access for obtaining C-Forms is disabled. Dealers must show sufficient cause to the assessing authority, whose recommendation is forwarded through the Joint Commissioner for approval. Once approved, the dealer login is temporarily unblocked to download the requested C-Form and immediately blocked again.

Section 107 appeals against Mobile Squad orders require quarterly reporting, module entry, and timely monitoring of appellate compliance.
Appeals under Section 107 against orders passed under Sections 129 and 130 by Mobile Squad units are to be monitored through a new M.S. module. Mobile Squad units must enter appellate order details into the module to ensure timely implementation. Details of orders from the second quarter of 2017-18 to the first quarter of 2020-21 must be emailed in the prescribed format by 31 August 2020, and thereafter within 10 days of each quarter end.

Manufacture in special warehouses governed by section 65: integrated licensing, bond and digital records control duty and GST treatment.
Licensed special warehouses under section 58A may undertake manufacturing and other operations under section 65 subject to an integrated application, execution of the prescribed bond and bank guarantee, and compliance with specified security, digital recordkeeping and software requirements. Resultant products exported require shipping bills and GST invoices with no duty on imported inputs under section 69; products cleared domestically attract GST/IGST and ex-bond Bills of Entry to discharge import duties on contained warehoused goods. Annexures prescribe application, inventory registers and bond formats and customs verification procedures.

Extension of AGM deadlines: companies must file Form GNL 1 to seek up to three months' extension for FY2020 AGMs.
Companies unable to hold AGMs for the financial year ended 31.03.2020 should file Form No. GNL-1 with the concerned Registrar of Companies by the prescribed deadline to seek extension of the statutory AGM period. Registrars are advised to consider such applications liberally and grant extensions for the period applied for, up to three months, taking into account hardships faced by stakeholders; prior relaxations for holding AGMs via video conferencing or other audio-visual means remain applicable.

Reduced interest relief for delayed GST filings establishes nil then lower interest followed by normal rate after notified cutoffs.
Clarification explains the staged application of modified interest rates and conditional waiver of late fees for delayed filing of FORM GSTR-3B and FORM GSTR-1: an initial nil interest window immediately after the return due date, a subsequent reduced interest rate until notified cut off dates, and reversion to the normal statutory rate thereafter; distinct schedules and examples are provided for taxpayers above and below the aggregate turnover threshold, and waiver of late fee applies only if returns are filed by the dates specified in notifications.

Input tax credit reconciliation under rule 36(4) requires cumulative adjustment for February to August 2020.
Clarification relates to the cumulative application of rule 36(4) for February, 2020 to August, 2020, requiring taxpayers to reconcile ITC availed in GSTR-3B with supplier-uploaded invoices up to the due date for GSTR-1 of September, 2020. The cumulative ITC for these months must not exceed 110% of the eligible credit reflected in uploaded invoices or debit notes, subject to the overall ITC limit under the substantive provisions. Any excess credit must be reversed in Table 4(B)(2) of the September, 2020 GSTR-3B, failing which it is treated as ineligible ITC.

Electronic communication encouraged: use searchable PDFs and provide contact details for immediate acknowledgement and tracking.
Launch of E-Office in the Principal Commissioner, CGST, Visakhapatnam establishes a paperless workflow application to enhance efficiency, transparency, accountability and data security. Taxpayers are encouraged to use electronic communication, submit PDF (preferably searchable) documents, and provide mobile and email contacts to receive immediate acknowledgement and a Diary Number for reference; trade bodies are requested to circulate the notice and report difficulties or suggestions.

e-Office implementation encourages electronic communications; submit searchable PDF filings with contact details for faster departmental processing.
Launch of e-Office requires taxpayers to use electronic communication and submit PDF files (preferably searchable) for faster processing. Communications should include mobile number and e-mail to enable immediate e-mail/SMS acknowledgement; the system will issue a Diary Number for reference. Trade associations are requested to disseminate this notice and convey difficulties or suggestions.

Refund of IGST on export: submit a signed concordance table mapping GST invoices to shipping bills for refund processing.
Exporters with invoice-shipping bill mismatches must use the alternative mechanism for IGST refund: consult the JNCH website list of affected IECs, prepare the prescribed concordance table signed by the authorised signatory mapping GST invoices to shipping bill invoices, and email it to the Deputy Commissioner (Drawback, NS II, JNCH) at [email protected]. The mechanism and SB005 error correction apply only to shipping bills within the corrective window specified by the implementing circular. Annexure A provides the concordance template and an IEC list for reference.

GST interest relief: zero initial window, reduced rates thereafter and conditional late fee waiver for timely filing.
Clarifies calculation and applicability of COVID 19 GST relief: segmented interest treatment where an initial zero interest window applies after the return due date, followed by a reduced interest rate for a prescribed period and the normal rate thereafter; separate regimes are set for taxpayers above and below the aggregate turnover threshold. Confirms that late fee waiver is conditional on filing Form GSTR 3B by dates specified in notifications and that late fee is payable from the original due date if not so filed. Illustrative examples show day wise allocation of interest bands.

Centralised receipt handling: all correspondence routed to CRU for scanning, e Office diarisation and controlled custody.
Centralises all incoming correspondence to a Central Receipt Unit responsible for receipt intake, scanning to searchable PDF, diarisation and upload into e Office, generation of acknowledgements, forwarding to addressees, and secure custody of physical documents; prescribes staffing, email handling, confidential envelope procedure, scanning specifications and storage and retention processes.

Investor grievance redressal: exchanges must enforce complaint timelines and may levy fines and freeze promoter holdings for non redressal.
The circular mandates a SCORES based grievance process whereby specified investor complaints unaddressed by a company within 30 days are escalated to the Designated Stock Exchange, which must secure an Action Taken Report within 30 days and, if unresolved beyond 60 days, may levy daily fines, issue notices to promoters and direct depositories to freeze promoters' entire demat holdings; exchanges must record, publish and notify SEBI of actions and may forward cases to SEBI after prescribed thresholds are met.

Electronic communication requirement: designated official email and searchable PDF submissions mandated for customs correspondence and acknowledgements.
Launch of the e-Office application in the Customs Commissionerate, Pune, requires stakeholders to use the designated official email [email protected] for all electronic communications, preferably submitting documents as searchable PDF files; taxpayers should provide mobile and email contact details to receive automated acknowledgements and a Diary Number, and trade bodies are requested to circulate the notice to their members.

Mandatory testing and certification of telecommunications equipment now required for specified transmission and PON devices before import, sale, or use.
Mandatory testing and certification is imposed under the MTCTE regime for Phase II equipment, covering transmission terminal and PON family broadband devices; portal-accepted certification is required for processing, and testing and certification are mandatory preconditions for import, sale or use in India. Customs officers must treat the Public Notice as a standing order for enforcement and use the MTCTE portal as the administrative mechanism.

e-Office adoption: taxpayers must submit searchable PDFs and contact details for electronic processing and diary acknowledgement.
Launch of e-Office establishes a paperless departmental framework to improve efficiency, transparency and data integrity. Taxpayers are encouraged to use electronic communication, submit communications as PDF (preferably searchable), and provide mobile number and email. The system will send a Diary Number acknowledgement by mail/SMS for reference. Stakeholders may report difficulties or suggestions to the Commissionerate.

Power of survey limited to officers in Investigation Wing and TDS Commissionerates, with specified approval authorities.
The order designates that the Income-tax Authority for exercising the power of survey under section 133A shall be only officers posted in the Directorates of Investigation (Investigation Wing) and in Commissionerates of TDS, and that approval for such surveys rests with DGIT (Investigation) for investigation wing and Pr.CCIT/CCIT (TDS) for TDS charges.

Faceless assessment scheme: assessment orders to be processed through national e assessment centre; limited exceptions apply.
The Board directs that all income tax assessment orders shall be passed by the National E Assessment Centre through the Faceless Assessment Scheme, with only Central Charges and International Tax Charges exempted; any assessment not complying with this mandate is to be treated as deemed never passed, and the instruction is effective from 13 August 2020.

Faceless Assessment Scheme reconstitutes NeAC in Delhi, defining composition, staffing authority and administrative subordination.
Reconstitution of the National e-Assessment Centre under the Faceless Assessment Scheme, 2019 establishes NeAC with headquarters at Delhi, lists specified Income-tax authorities and officer designations as its composition, authorises provision of additional ministerial, executive and consultant staff by the Principal Chief Commissioner of Income-tax, Delhi in consultation with the Board, and makes Principal Commissioners of Income-tax (ReAC) (Technical Unit) administratively subordinate to the Pr. CCIT (NeAC) Delhi while stationed at four specified cities; order effective 13 August 2020.