GST appellate tribunal non-constitution permits appellate authorities to decide pending appeals, with tribunal limitation deferred until presidential appointment.
Appeals against adjudication orders under the BGST Act lie before the prescribed Appellate Authority. Non-constitution of the Appellate Tribunal does not justify keeping such appeals pending. Tribunal appeal limitation runs from the later of communication of the appellate order or the date on which the President or State President enters office. The applicable period is three months for an aggrieved person and six months for Government appeals. Appellate Authorities may record this position in their orders and should dispose of pending appeals expeditiously.

GST refund claims may span financial years, while ITC refunds require reflected invoices and preserve the original payment mode.
GST refund claims may club successive tax periods across different financial years where otherwise eligible. Accumulated ITC refund under the inverted duty structure is unavailable when input and output supplies are the same goods despite a later GST rate reduction. For tax refunds other than zero-rated supplies or deemed exports, cash-paid tax is refunded in cash and credit-ledger-paid tax is re-credited as ITC. Accumulated ITC refunds are restricted to supplier-uploaded invoices reflected in FORM GSTR-2A, and applicants must state invoice HSN/SAC details where applicable.

Digital Shipping Bill: electronic Final LEO and e-Gatepass PDFs with QR authentication replace printed shipping documents for exports.
Board directs that w.e.f. 22.06.2020 only the digital PDF copy of the Shipping Bill bearing the Final LEO will be electronically transmitted to registered customs brokers and exporters, discontinuing routine printing and physical docket retention. The electronic Final LEO includes a digitally signed, encrypted QR code with key shipment details and a version number for authenticity checks; custodians integrated with ICEGATE will receive LEO messages. Separately, the e-Gatepass PDF will be emailed to registered parties, use document- and container-level QR codes, and be generated at LEO or after receipt of container stuffing information as applicable.

Transhipment of export cargo via land customs stations continues under specified procedural framework, pending SCMTR implementation.
Transhipment of export cargo from Bangladesh via designated Land Customs Stations to specified ports and aircargo complexes continues under Circular 42/2018-Customs procedures for identified road and rail routes until the Sea Cargo Manifest and Transhipment Regulations are implemented, after which SCMTR procedure will apply. An additional Petrapole-to-Delhi Air Cargo road route is authorized under the same procedure. SCMTR prescribes a transhipment form, mandates carrier track-and-trace and sealing obligations for land transhipment, and carriers may use the existing Electronic Cargo Tracking System and ECTS seals provided under a pilot program.

Preferential Certificate of Origin acceptance: electronic COOs may be used for exports to Vietnam; printed signed copies available on request.
Issuance of Preferential Certificates of Origin for exports to Vietnam under the ASEAN India FTA permits an electronic copy bearing the officer's image signature and issuing agency stamp for immediate clearance; the system will also generate the set of four printed copies. COO applications (except for Thailand) must be submitted via the e COO Platform to designated issuing agencies, which will issue COOs online and provide printed, stamped, wet ink signed copies on request; physical applications will not be accepted after the transition date, though prior manual applications may be issued.

Extension of compliance timelines for intermediaries extends multiple reporting and certification deadlines and limited exemptions.
SEBI extends timelines for compliance by trading members, clearing members and depository participants: key reporting and certification obligations - including client funding reporting, AI/ML reporting, margin trading compliance certificates, internal audit and net worth certificates, call recordings, enhanced supervision submissions and KYC uploads to KRA systems - are deferred, generally to July 31, 2020; PAN updates for key personnel are allowed three months from the due date. Other conditions of the prior circulars continue to apply and exchanges, clearing corporations and depositories must disseminate these extensions.

Ports of Call designation expands notified inland water routes and adds specific ports for customs transit.
Declaration adds Sonamura and Jogigopha as Ports of Call and Badarpur as an Extended Port of Call under the Protocol on Inland Water Transit and Trade, revises the Protocol route matrix to include these ports across specified route segments, and furnishes the consolidated list of bilateral Ports of Call and Extended Ports of Call under Article 11, indicating the locations where customs formalities for PIWT&T traffic may be processed.

Reverse charge on director remuneration: companies must pay GST where directors provide services but are not employees.
Independent directors and other directors who are not employees provide services outside Schedule III and their remuneration is taxable, with the company required to discharge GST under the reverse charge mechanism. For directors who are employees, amounts treated as salaries and subjected to TDS under section 192 are within Schedule III and not taxable, while amounts classified as professional or technical fees and subjected to TDS under section 194J are outside Schedule III and taxable on reverse charge.

Refund of Input Tax Credit restricted to supplier uploaded invoices reflected in GSTR 2A, imports and RCM unaffected.
Refund of accumulated Input Tax Credit shall be restricted to ITC recorded on invoices uploaded by the supplier in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A; refunds based on missing invoices uploaded by the applicant are no longer admissible. This restriction does not affect refunds for ITC on imports, ISD invoices, or inward supplies liable to reverse charge, whose treatment remains as before. The Circular is clarificatory and parties may report implementation difficulties to the Commissioner.

Deposit and debenture reserve compliance extended due to COVID 19, with other regulatory requirements remaining unchanged.
Extension permits additional time for companies to create the deposit repayment reserve and to make the required investment or deposit for debentures as specified in the earlier circular; this relief responds to COVID 19 related compliance difficulties. The extension is limited to the matters identified in the earlier circular's specified paragraphs and all other regulatory requirements remain unchanged.

GST interest relief and late fee waiver for delayed returns were clarified for COVID-19 affected taxpayers.
Relief measures for GST taxpayers affected by COVID-19 were clarified by modifying the earlier circular to align with subsequent Government notifications and GST Council recommendations. The clarification explains the revised treatment of interest on delayed GST return filing and conditional waiver of late fee for FORM GSTR-3B and FORM GSTR-1, with the position varying according to aggregate turnover and the relevant tax period. It also states that late fee waiver is conditional upon filing returns by the prescribed dates, failing which late fee applies from the original due date until filing.

Director remuneration and GST liability depend on employment status and whether payment is salary or professional fees.
GST on director remuneration depends on whether the director is an employee and on the nature of the payment. Remuneration to independent directors or other non-employee directors is taxable as consideration for services outside Schedule III and is payable by the company under reverse charge. Where a director is also an employee, salary amounts recorded as salary and subjected to TDS under section 192 are not taxable under GST, while separately booked professional or technical subjected to section 194J are taxable on reverse charge basis.

Refund of Accumulated Input Tax Credit now limited to invoices reflected in supplier GSTR filing; imports, ISD and RCM unaffected.
Refund of accumulated Input Tax Credit shall be restricted to ITC supported by invoices the supplier has uploaded in FORM GSTR-1 and which are reflected in the applicant's FORM GSTR-2A; this modifies prior guidance allowing applicant-uploaded invoices. The circular expressly excludes ITC on imports, ISD invoices and inward supplies liable to Reverse Charge from this restriction, preserving their pre-existing refund treatment.

Due service of tax notices requires recorded recipient details, sequential substituted service, and reasoned ex parte assessments.
Due service of tax notices requires recorded particulars of the recipient and serving officer, use of the latest registered address, and a sequential process of registered post followed by affixation where service remains unsuccessful. Service following partition, dissolution, or business discontinuance must be made on the specified former responsible person, partner, member, or principal officer. Ex parte orders must record the service status of earlier notices, and assessment orders must be speaking orders explaining reasons for allowing or disallowing input tax.

Relaxation of charge filing timelines for CHG 1 and CHG 9 permits excluded COVID period reckoning and adjusted fee computation.
Temporary relief excludes the period from 1 March 2020 to 30 September 2020 (or from the charge date to 30 September 2020) from reckoning the statutory filing period for Form CHG-1 and Form CHG-9; if not filed within the excluded period counting resumes from 1 October 2020. Fee treatment: pre March charge filings on or before 30 September 2020 pay fees as on 29 February 2020, thereafter fees are computed by adding days from 1 October 2020 plus the period lapsed until 29 February 2020; post March charges filed before 30 September 2020 pay normal fees, otherwise counting for fees begins effectively from 1 October 2020. Certain filings are excluded from the Scheme.

GST on director's remuneration: non employee directors' fees taxable under reverse charge; salaries not taxable.
Remuneration to non employee directors, including independent directors, is taxable and the company must pay GST under reverse charge. For directors who are employees, amounts recorded as salaries (with TDS under salary provisions) fall outside GST by virtue of Schedule III, while amounts separately treated as professional or technical fees (with TDS under professional fees provisions) are taxable and subject to reverse charge by the company.

Refund of accumulated input tax credit restricted to invoices reflected in GSTR-2A; exceptions for imports, ISD and RCM.
Refund of accumulated Input Tax Credit is restricted to ITC supported by invoices uploaded by the supplier in FORM GSTR-1 and reflected in the recipient's FORM GSTR-2A; this modifies earlier guidance that allowed refunds based on missing invoices uploaded by the applicant. The restriction does not affect refund treatment of ITC on imports, credits from an Input Service Distributor, or inward supplies liable to the Reverse Charge Mechanism, which continue to be treated as before.

GST on director remuneration: non employee directors' fees taxable and company must discharge GST under reverse charge.
Remuneration paid to directors who are not employees, including independent directors, is taxable and the company must discharge GST on it under the reverse charge mechanism. For directors who are employees, amounts treated and recorded as salaries are outside GST under Schedule III, while amounts separately identified as professional or technical fees are taxable and chargeable to GST on the company under reverse charge.

Refund of accumulated Input Tax Credit restricted to invoices reflected in GSTR-2A; imports and RCM credits unaffected.
Refund of accumulated Input Tax Credit is limited to ITC supported by invoices uploaded by the supplier in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A; refunds based on invoices uploaded by the applicant with the claim are no longer admissible. This restriction does not alter refund treatment for ITC on imports, ISD credits, and inward supplies subject to the Reverse Charge Mechanism, which continue under the prior practice.

Correct GST Input Tax Credit reporting ensures proper IGST fund apportionment and requires amending prior returns where necessary.
Taxpayers must accurately report eligible ITC, reversals and ineligible ITC in Table 4 of GSTR-3B so GSTN settlement and IGST apportionment reflect true figures. Reversals under the applicable rules go in Table 4(B)(1), other reversals in 4(B)(2), total eligible ITC (including amounts subject to reversal but excluding ineligible credit) in 4(A), ineligible or blocked credits in 4(D), and Table 4(C) equals 4(A) minus 4(B). Prior omissions must be corrected in GSTR 9 or specified GSTR 3B periods as directed.