NIL refund applications may be corrected through a same-period claim under Any Other category, subject to eligibility conditions.
A registered person who inadvertently filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may seek refund again for the same period by filing under the "Any Other" category with the required supporting documents. For specified unutilised input tax credit refund categories, refiling requires that no subsequent-period refund claim under the same category has been filed. The proper officer examines eligibility, determines the admissible amount, may require electronic credit ledger debit through FORM GST DRC-03, and may issue the prescribed refund and payment orders after proof of debit.

e-Office implementation mandates electronic file opening and migration to create a paperless office with prioritized training and support.
Implementation of e-Office is mandated for the Chief Commissioner's Office, Mumbai Customs Zone II (CCCU); new files must be opened electronically and physical files are prohibited except with prior concurrence of the Joint/Addl. Commissioner, CCCU. Legacy files must be migrated to the application on priority. Training materials and learning resources are available on the application portal and via the Punjab NIC website, and the Central Secretariat Manual on e Office Procedure is referenced. The Joint/Addl. Commissioner, CCCU will resolve difficulties and approve exceptions.

Trustees' staffing requirement: appoint a dedicated qualified officer and secure standing audit and legal support for trustees.
Trustees must appoint a dedicated officer (qualified, minimum five years' finance/financial services experience) as an employee reporting directly to trustees and designated an access person; trustees must have standing arrangements with independent firms for special purpose audits and legal advice. Expenditure for these resources is to be charged under the clause for fees and expenses of trustees. Trustees continue to bear fiduciary responsibilities. The circular operates under regulatory powers to protect investors and regulate the market.

Disposal of un claimed goods: accelerated clearance mandated with safety audits and real time reporting for hazardous consignments.
Board mandates expedited disposal of un claimed, un cleared, seized and confiscated goods, emphasizing hazardous materials which may be disposed anytime under Section 48 of the Customs Act. Commissioners must ensure secure storage, coordinate safety audits with competent authorities, enter disposal details in the UCC module of ICES for real time monitoring, and submit required progress reports while preventing retention beyond prescribed timelines and following Disposal Manual procedures for seized/confiscated goods.

Advance NOC from AQCS required: pet imports must have prescribed veterinary certificates before airline carriage and Customs clearance.
Import of pet dogs and cats requires a prescribed Veterinary Health Certificate and an advance No Objection Certificate (NOC) from AQCS before airlines may uplift animals; passengers import under Transfer of Residence, re imports and other commercial or short stay imports follow scenario specific documentation rules, and Customs will clear animals only upon production of AQCS's final NOC and any applicable DGFT or wildlife clearances.

e-Office implementation encourages searchable PDF submissions, mobile/email inclusion and issues diary numbers, enhancing acknowledgement and transparency.
Launch of e-Office in the Central Goods and Services Tax Commissionerate, Bhavnagar creates a paperless electronic workflow to improve efficiency, transparency, effectiveness and data security. Taxpayers are encouraged to send communications as searchable PDF files and to include mobile numbers and email addresses so the system can send immediate acknowledgements and allocate a Diary Number for reference. Trade associations are requested to circulate the notice and report any difficulties or suggestions.

Eligibility and shareholding limits for IFSC clearing corporations require subsidiary structure with predominant parent ownership and capped other holdings.
Amendment prescribes eligibility and shareholding limits for clearing corporations in IFSCs: recognized exchanges or clearing corporations must form a subsidiary for IFSC clearing services with majority ownership by the parent; remaining share capital may be held by others subject to limits and specified institutional categories are permitted higher collective holdings; compliance with relevant Securities Contracts (Regulation) Regulations provisions is required.

Faceless assessment enables electronic Bill of Entry verification, remote re-assessment, and coordinated port action for examination and provisional clearance.
Faceless Assessment Groups will verify electronically filed Bills of Entry using risk-based selection, may accept self-assessment or seek additional documents electronically, order examinations or testing through port shed officers, and may re-assess with a speaking order after affording an opportunity of hearing; exceptional transfers to Port Assessment Group are permitted for intelligence, suspected confiscation, valuation or inability to verify, with supervisory approvals and recorded reasons.

Mutual Agreement Procedure access governs MAP applications, acceptance, negotiation, implementation of MAP outcomes and procedural requirements.
Mutual Agreement Procedure (MAP) under India's DTAAs provides an alternative dispute resolution route for double taxation or taxation not in accordance with treaty terms. Taxpayers apply to the Competent Authority of their residence in Form No. 34F with prescribed facts and documents. The CAs exchange position papers, negotiate bilaterally or multilaterally, and formalise mutual agreements. The guidance defines admissible issues, grounds for denial of access, technical constraints on downward adjustments, treatment of interest/penalties and secondary adjustments, interaction with APAs, and procedures and timelines for implementing MAP outcomes in India.

Export quota application deadline extended for PPE coveralls after system outage, preserving existing quota rules and procedures.
Extension of the export quota application period for PPE medical coveralls to 8 August 2020 due to unavailability of the DGFT ECOM facility from 2 August evening to 5 August afternoon; all other provisions of Trade Notice No.18 dated 20.07.2020 remain unchanged and the extension is issued with competent authority approval.

Delegation of investment adviser supervision to stock exchange subsidiaries enables centralized administration and reporting to securities regulator.
SEBI permits recognition of a wholly owned stock exchange subsidiary to administer and supervise registered Investment Advisers under Regulation 14. Parent exchanges must satisfy eligibility thresholds and either form or designate a subsidiary, embed supervisory functions in its constitutional documents, and establish systems for grievance redressal, administrative action, data maintenance, information sharing, infrastructure, and manpower. The subsidiary will conduct on site and off site supervision, handle grievances, take administrative measures, monitor IAs through periodic reports, maintain an IA database, and submit reports to SEBI. Eligible exchanges must submit detailed proposals to SEBI within the circular's stipulated timeframe.

Offline retail payments pilot permits connectivity independent transactions with specified operational limits and mandatory real time alerts.
Reserve Bank permits a Pilot Scheme allowing authorised Payment System Operators to provide offline retail payments via cards, wallets or mobile devices without internet connectivity and, at the user's choice, without Additional Factor of Authentication. The scheme requires adherence to EMV contactless standards, real time transaction alerts, specified per transaction and per instrument offline limits with online reset under AFA, acquirer liability for merchant end technical or security issues, notification to the Reserve Bank of solution specifications, and allows third party innovators to operate only through tie ups with authorised PSOs.

Online Dispute Resolution for digital payments mandates system driven, rule based resolution of failed transaction grievances with customer tracking.
PSOs and their PSPs must implement a transparent, rule based Online Dispute Resolution system for failed digital payment transactions, provide multiple customer lodging channels (including in app facilities for third party payment apps), enable automatic fetching of transaction details while protecting data confidentiality, issue unique reference numbers, and furnish tracking; the ODR must adhere to existing turnaround time and compensation requirements and be made accessible to all participating PSPs, with scope to expand later.

Bank current account opening restricted by borrower exposure thresholds, escrow requirements, collection account limits, and CC/OD routing rules.
No bank shall open current accounts for customers who have availed CC/OD; all transactions must be routed through the CC/OD account. Banks with under 10% of system exposure may permit credits but debits only to remit funds to a CC/OD account held with a bank having 10% or more exposure. For borrowers without CC/OD, mandatory escrow applies at Rs.50 crore or more (only escrow bank may maintain current account), while Rs.5-

Loan-to-Value ratio increase for gold-backed non-agricultural loans temporarily eases borrower liquidity, then reverts for new loans.
The circular temporarily increases the permissible Loan-to-Value (LTV) ratio for loans secured by gold ornaments and jewellery for non-agricultural end-uses to provide liquidity support to households, entrepreneurs and small businesses affected by Covid-19. The enhancement applies to scheduled commercial banks, including regional rural banks, while other terms and conditions of prior RBI guidelines on gold loans remain applicable; fresh gold loans sanctioned after the temporary period will revert to the earlier LTV ceiling.

Faceless Assessment roll out covers Delhi and Mumbai zones for specified tariff chapters, with electronic ICES workflows and port roles.
Faceless Assessment was expanded w.e.f. 03.08.2020 to include Delhi and Mumbai zones and extended at Chennai and Bengaluru for imports under Chapters 50-71, 84, 85 and 86-92; Bills of Entry are assigned by the Customs Automated System to Faceless Assessment Groups (FAGs) for electronic verification while Port Assessment Groups (PAGs) at the port of import retain responsibility for physical examination, testing, bond/BG registration via Turant Suvidha Kendra, and actions under restriction/prohibition provisions; electronic communication and specified ICES roles govern queries, amendments, provisional assessment, reassessment, speaking orders and appellate/review channels.

AD Code/IFSC registration requires electronic upload and bank email verification via E Sanchit on ICEGATE for IGST refunds and remittances.
Exporters must use ICEGATE/E Sanchit to register or modify AD Code/IFSC with bank account details by uploading scanned documents: prescribed bank authorisation letter, IEC, GST registration certificate, entity PAN, authorised signatory PAN, and cancelled cheque; modifications also require a bank NOC. Banks should send the authorisation letter/NOC directly from branch email to the designated EDI email; absent direct bank email, the Commissionerate will verify genuineness with the bank and, after verification, the EDI Section will process the request the same day.

e-Office adoption: taxpayers urged to submit searchable PDFs with contact details to obtain diary acknowledgements.
Taxpayers are encouraged to submit communications electronically to the Commissionerate as PDF files, preferably searchable, and to include mobile numbers and email addresses so the e-Office application can provide immediate acknowledgements and allocate a Diary Number for reference; difficulties or suggestions may be reported to the Commissionerate.

Proxy advisor grievances: regulator to examine alleged non compliance with Code of Conduct and procedural guidelines.
Listed entities may approach the regulator for grievances against proxy advisers where there is alleged non compliance with the Code of Conduct under the Research Analyst Regulations or with procedural guidelines for proxy advisers; the regulator will examine such matters for non compliance under its regulatory powers, and recognized stock exchanges are directed to disseminate the circular.

End Use Certificates for imported goods await GST Council guidance before issuance by state tax officers.
End Use Certificates for imported goods by officers of the State Tax Administration remain under consideration before the GST Council's Law Committee, and detailed guidance has not yet been issued by the competent forum. Earlier communication had advised that issuance of such certificates should await instructions from the Law Committee, GIC or GST Council. Reports that some field officers had issued certificates, and requests from trade for repeated issuance directions, were noted, but the matter was still pending at the level of the Law Committee.