Supply exclusion for exhibition and consignment exports means re imports qualify under the residuary notification entry, not integrated tax payment.
Sending specified goods out of India for exhibition or on consignment basis is not a supply and therefore not a zero rated supply; no LUT/bond is required. Re imported goods originally exported for exhibition/consignment are not subject to the integrated tax payment condition in Sl. No. 1(d) of Notification No. 45/2017 since no IGST was payable at export, and should instead fall under the residuary entry at Sl. No. 5, subject to re import within six months of the delivery challan and absence of acceptance by consignee.

Annual Return filing assistance: awareness sessions to help taxpayers file GSTR-9/9A before the deadline promptly.
Awareness sessions are being conducted across the commissionerate's jurisdiction to assist taxpayers in preparing and filing the Annual Return (GSTR-9/9A), with multiple divisional venues, specified dates and afternoon timings provided, and contact points for each venue; taxpayers are urged to avail the programme and file their annual returns by the prescribed deadline.

Appointed date treated as acquisition date for accounting, with filing and justification requirements following scheme triggers.
Section 232(6) permits schemes to specify an appointed date that may be a calendar date or an event based date. The appointed date shall be deemed the acquisition date and date of transfer of control for accounting purposes (including Ind AS 103). If an event based appointed date occurs after filing the order with the Registrar under section 232(5), the company must intimate the Registrar within thirty days of the scheme coming into force. Calendar appointed dates ante dating filing by more than a year require specific justification and must not be against public interest.

Sea cargo manifest amendments: revised filing timelines, registration and bond rules, transhipment forms and sealing requirements updated.
The 2019 amendments to the Sea Cargo Manifest and Transhipment Regulations revise definitions, registration and bond requirements, electronic filing and update windows for arrival and departure manifests, transhipment forms and sealing rules, carrier liability for outsourced functions and container detention charge limits, and add transitional provisions and new prescribed Forms and bond text for compliance from Gazette notification.

Fines for ICDR non-compliance: exchanges to impose daily penalties and pursue enforcement, protecting investor interests.
Non-compliance with specified provisions of the SEBI ICDR Regulations, 2018 attracts daily fines imposed by stock exchanges for delays in actions including completion of bonus issues, conversion and allotment of convertible securities, listing applications and seeking trading approval. Fines are credited to the Investor Protection Fund; exchanges must publish non-compliant entities and fine details, issue notices for payment, and may initiate enforcement, including prosecution, for failure to pay. For bonus issues, listing and trading approvals for promoters' shares may be withheld until fines are paid, whereas approvals for non-promoter bonus shares may be granted subject to other compliance.

Baggage screening requirement: non-selected consignments must undergo complete X-ray screening or mandatory opening and examination.
All FCL baggage-only containers must be sent to Speedy CFS for examination; LCL consignments are examined by UB officers at the CFS where cargo lies except for specified remote yards whose LCL will be examined at the UB Centre on prior intimation. Consignments not selected by RMS for drive-through scanning at CSD JNCH must undergo complete X ray screening at Speedy CFS; packages that cannot be X rayed must be opened and physically examined. LCL baggage not scanned and destined for other CFSs will likewise be opened and examined.

Speedy disposal of exporter references: zones must expedite processing and provide interim replies within a short specified period.
SEZs are directed to expedite disposal of references received from exporters and to provide an interim reply within a short specified period where final decisions will be delayed, requiring time bound processing of exporter references.

Annual GST return filing facilitation: helpdesks set up to assist taxpayers in meeting the fixed filing deadline.
The Commissionerate established helpdesks to facilitate filing of Annual GST returns (GSTR 9, GSTR 9A, GSTR 9C) and stated the extended filing deadline will not be further extended. Continuous facilitation commenced on 19 August 2019 at multiple Help Desk Centres within Nagpur I Commissionerate, with designated officers and contact numbers provided for City Division, Hingna, Chandrapur and Bhandara to assist taxpayers and practitioners in meeting filing obligations.

Customs EDI system rollout deferred at specified land customs stations; new implementation date to be notified.
Deferral of the launch of the Indian Customs EDI System (ICES 1.5) at Karimganj Steamerghat & Ferry Station LCS, Moreh LCS, Muhurighat LCS, Agartala LCS and Srimantapur LCS is announced due to technical issues; the roll-out is postponed and a new implementation date will be intimated in due course.

Entertainment services GST administration centralises registration, assessment, monitoring and collection within a dedicated jurisdictional ward.
GST administration for entertainment and luxury services is centralised through creation of Ward No. 209 (Entertainment), with jurisdiction extending across the National Capital Territory of Delhi. Registered dealers engaged in entertainment and luxury services are to be transferred to the specialised ward, and future registrations for entertainment activities are to be dealt with there. Officers appointed under the Delhi GST framework may exercise their statutory powers in relation to the ward.

TRQ quota for crude soya oil under India Mercosur Trade Agreement notified, enabling imports under Foreign Trade Policy.
Notification establishes a Tariff Rate Quota (TRQ) for imports of crude soya oil from Paraguay under the India Mercosur Trade Agreement, incorporates the TRQ into Para 2.107 of the Handbook of Procedures under the Foreign Trade Policy, and specifies the applicable in quota and out of quota tariff treatment as implemented by the referenced customs notification, thereby defining tariff treatment and the aggregate import quantity available under the Agreement.

Treatment of farm in expenditure as intangible asset allows depreciation after deducting the tangible asset component for tax purposes.
The amount paid for acquiring a Participating Interest (PI) in an E&P contract approved by the Government of India represents payment to acquire underlying rights, licences and obligations, not a partnership share; after reducing the component attributable to tangible assets, the residual amount shall be treated as an intangible asset (a business or commercial right akin to a licence) and is eligible for claim of depreciation under clause (ii) of sub section (1) of section 32 of the Income tax Act.

Annual return filing compliance: Seminar to explain GSTR-9 procedures and resolve taxpayer queries before the filing deadline.
Annual return filing under GST in Form GSTR-9 must be completed by the stated deadline; a seminar will explain procedural compliance, demonstrate correct completion of the form, and allow officers to clarify queries, with trade associations asked to circulate the notice to members for action.

Parking of Funds in Short Term Deposits prohibited where the bank invests in the same mutual fund scheme; trustees must prevent conflicts.
Mutual funds must not park scheme funds in short term deposits of a scheduled commercial bank that has invested in that scheme; Trustees and AMCs must ensure no scheme's funds are placed in an STD of any bank that is itself an investor in the same scheme. Conversely, a bank holding a scheme's STD shall not invest in that scheme until the STD with that bank has been withdrawn. These requirements are obligations on Trustees/AMCs to prevent conflicts of interest and ensure investor protection.

Recovery of export benefits: re-imports require no-incentive certificate, Customs must verify and recover inadmissible credits.
Customs must ensure production of a no-incentive certificate from the Regional Authority of the Directorate General of Foreign Trade before clearing re-imported exported goods; where incentives were availed at export, Customs shall withhold clearance until compliance and coordinate with trade authorities to recover any inadmissible duty credit, and review past re-import cases for necessary recovery action.

Document upload requirement removed: licensed commodity licence no longer required for registration, easing compliance for applicants.
The circular deletes the prior requirement to upload a licence for licensed commodities as part of the documents for all types of registration. The condition that a licence showing the licensee's name, licence period, signature, stamp and seal be uploaded is withdrawn and the change applies henceforth. The circular is clarificatory only and traders with doubts are directed to seek further clarification from the issuing office.

Commercial paper regulatory alignment: deletion of provision permitting deposits by CP issuance, altering company deposit treatment.
Sub-regulation (3) of Regulation 6 of the FEMA (Deposit) Regulations, 2016 permitting companies to accept deposits through issuance of Commercial Paper has been deleted to align FEMA Deposit Regulations with other statutes and regulations that treat CPs as money market instruments and exclude CP proceeds from the definition of deposits; FEMA provisions already allow non-resident investment in Indian CPs. Category I Authorised Dealers are to notify constituents; the circular is issued under the Foreign Exchange Management Act and without prejudice to other statutory permissions.

Free ATM transactions clarified: failed and non cash on us transactions excluded, and customers not charged for failures.
Transactions that fail due to technical reasons-including hardware, software, communication issues, non-availability of currency, invalid PIN/validations, or other declines directly attributable to the bank or service provider-shall not be counted as valid ATM transactions and no charges shall be levied. Non-cash 'on us' transactions at the card issuing bank's ATM (e.g., balance enquiry, cheque book request, tax payment, funds transfer) are likewise excluded from the number of free ATM transactions.

All Industry Rates applicability revoked for Brand Rate fixation post GST; unrecovered duties claimable on actual basis.
Post GST, the premise for applying All Industry Rates (AIRS) to fix Brand Rate of duty drawback no longer exists because Central Excise and Service Tax on inputs are subsumed into GST with input tax credit/refund; paragraphs 3(a) and 3(b) of the earlier circulars are not applicable to post GST exports. Duties not neutralized may be claimed by exporters on an actual basis under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 2017.

All Industry Rates applicability limited: Brand Rate calculation no longer uses AIRS post GST; exporters must claim duties on actual basis.
The notice clarifies that pre GST use of All Industry Rates for determining Brand Rate of duty drawback relied on inputs being exempt from Central Excise; since GST subsumed those levies and permits input tax credit/refund, that premise no longer exists and the earlier circular paragraphs are not applicable post GST. Exporters may claim unrecovered duties under the Duty Drawback scheme on an actual basis pursuant to Rules 6 and 7 of the Drawback Rules, 2017, and should report implementation difficulties to the Assistant/Deputy Commissioner (DBK).