Impersonation advisory: fake DGFT websites and emails target exporters-use official portals and report suspected fraud immediately.
Advisory warns of fake websites and email IDs impersonating DGFT to solicit fees and confidential data for services such as IEC issuance. Stakeholders must use only the official DGFT websites (https://dgft.gov.in or http://dgft.gov.in), avoid sharing information or making payments to unauthorised platforms, and report incidents to the DGFT Helpdesk (toll free 1800-111-550 or [email protected]). Regional Authorities must spread awareness and notify the E-Governance & Trade Facilitation Division on receipt of reports.

Centralized GST offence database requires timely case entry, modus operandi coding, and GSTIN-linked monitoring across investigations.
CBIC prescribes a Standard Operating Procedure for maintaining a centralized GST offence database on the DIGIT platform of DGGI. The procedure requires timely entry of case details from detection through investigation, adjudication, appeal, prosecution and rewards, together with GSTIN-linked data, modus operandi codes, quantum involved, recovery, and later case developments. It also requires monthly monitoring and reporting, and mandates that offence details be entered within 24 hours from 01.07.2020, including older cases in the prescribed template.

Automated clearance enabling pre-payment customs compliance verification allows goods registration and parallel processing before duty payment is confirmed.
Automated clearance extends to all Customs EDI and RMS-enabled formations, allowing goods registration before duty payment and enabling designated officers to perform statutory Customs Compliance Verification (CCV). On completion of CCV the officer records it in the system; once duty payment is electronically confirmed the Bill of Entry advances to the Gate Officer queue and the Out of Charge print becomes available. BEs with prior or deferred payment proceed immediately on OOC, permitting parallel processing to reduce dwell time.

NDPS Act invoked to augment customs powers against cross-border narcotics, enhancing deterrence and enforcement nationwide.
Instruction directs invocation of NDPS Act, 1985 in cross-border narcotics matters handled by customs formations, empowering customs officers to use statutory NDPS powers alongside customs law to strengthen operational deterrence against smuggling.

Job work classification distinguishes processing of registered persons' goods from manufacturing services on inputs owned by unregistered persons.
Job work under heading 9988 covers treatment or processing of goods belonging to another registered person and falls within item (id). Manufacturing services on physical inputs owned by others under item (iv) exclude such job work and apply where the inputs belong to persons other than registered persons under the DGST Act. The entries operate in distinct fields.

Place of supply for composite semiconductor software and design services follows the overseas recipient's location when testing is ancillary.
Place of supply for composite software development and integrated-circuit design services supplied to a recipient in non-taxable territory is the recipient's location where prototype hardware testing is ancillary. Testing and validation using hardware samples or test kits, when undertaken to improve quality or confirm that the developed software or design is error-free, forms part of the composite supply and cannot be artificially separated. The performance-based rule for services involving goods physically made available by the recipient does not separately govern such ancillary testing.

GST on director remuneration: non employee directors' fees taxable on reverse charge; employee salaries excluded, professional fees taxable.
For directors who are not employees, remuneration for services is taxable and the company must discharge GST under reverse charge. For director employees, amounts treated as "salaries" and subjected to TDS as salary are excluded from GST under Schedule III, while amounts separately treated as professional or technical fees and subjected to TDS as fees are taxable and attract reverse charge by the company.

Refund of Input Tax Credit limited to ITC reflected in supplier-filed GSTR-1 and appearing in recipient GSTR-2A; imports and ISD unaffected.
Refunds of accumulated Input Tax Credit are restricted to ITC supported by invoice details uploaded by suppliers in FORM GSTR-1 and reflected in the applicant's FORM GSTR-2A, modifying prior guidance that allowed refunds based on missing invoices uploaded by applicants. This restriction does not affect refund treatment for ITC on imports, ISD documents, or inward supplies liable to reverse charge, which remain governed by pre-existing practice.

Refund of accumulated Input Tax Credit limited to invoices reflected in GSTR 2A following suppliers' GSTR 1 uploads; imports and RCM unaffected.
Refund of accumulated Input Tax Credit is restricted to ITC corresponding to invoices uploaded by suppliers in FORM GSTR 1 and reflected in the applicant's FORM GSTR 2A; this modifies the earlier para 36 of Circular No. 43/2019 GST. The restriction does not affect refund treatment for ITC on imports, ISD invoices, or inward supplies liable to Reverse Charge, which remain subject to prior practice.

Fast Track FPO eligibility relaxations permit a reduced offer-size threshold and disclosure-based exceptions for regulatory and audit matters.
Temporary relaxations permit issuers satisfying modified Regulation 155 criteria to use the fast track FPO route by reducing the minimum offer size threshold; requiring specific disclosures for show-cause or prosecution proceedings and their potential adverse impacts; recognising fulfilment of settlement terms where SEBI consent or settlement mechanisms were used; and mandating disclosure or restatement of audited accounts to reflect quantifiable audit qualifications, with appropriate disclosure where impact cannot be ascertained.

Contactless Bill of Entry amendment: online filing, officer approval workflow and automatic electronic fee inclusion on payment challan.
The Bill of Entry amendment process is made contactless by enabling online filing through ICEGATE/ICES (message id CACHIOIA) and upgraded remote filing software, with electronically queued amendments requiring officer approval except for auto approved additions to Supporting Documents. A mandatory amendment fee field in the approval form allows fee entry or zero where none is levied; once approved and assessed the amendment fee is automatically included in the electronic duty challan for payment via ICEGATE, and the system sends email notifications to the importer or customs broker about approval/rejection and any fees levied.

Office-wise user creation and role reassignment streamline enforcement jurisdiction monitoring and case migration on the GSTN portal.
Office-wise users for enforcement officials on the GSTN Boweb Portal are to be created by the Zonal Sub-State Administrator so that the work of Mobile Squad or enforcement units can be monitored by office. The circular directs that users under each jurisdiction be recreated office-wise and roles be reassigned according to the revised jurisdiction through the "Add New Role" and jurisdiction-update functionalities. Pending or previous cases are to be sent in the prescribed format so they may be migrated to the new offices through GSTN.

GST refund and adjustment procedures clarified: credit notes, refund vouchers, LUT and filing extensions enable compliant tax treatment.
Where tax was paid on advances or on supplies later cancelled, suppliers must issue a credit note if an invoice was issued, declare it in the return and adjust tax liability; if no output liability exists they may file for refund of excess tax via Form GST RFD-01. If a receipt voucher (but no invoice) was issued, the supplier must issue a refund voucher and may claim refund through Form GST RFD-01. Existing LUT references may be relied upon pending submission of Form GST RFD-11, and timelines for TDS deposit and refund application periods have been extended.

Extension of GST registration and filing deadlines for insolvency practitioners and related compliance consequences clarified for affected taxpayers.
Provides uniform clarifications on GST compliance during COVID 19: extends the special registration window for insolvency professionals; exempts corporate debtors who timely filed pre appointment returns from fresh registration; permits change of IRP/RP via amendment to registration by updating the authorized signatory (with jurisdictional officer assistance where credentials are unavailable); and extends compliance deadlines for merchant exporter export windows and filing of FORM GST ITC 04 when original deadlines fall within the COVID affected period.

Withdrawal of administrative circular on supply of ITeS services under GST prompts uniform implementation across field formations.
The Excise & Taxation Commissioner has rescinded ab initio the Circular that provided clarifications on the GST treatment of Information Technology enabled Services (ITeS), citing representations that raised apprehensions and aiming to ensure uniform implementation of GST provisions across field formations.

Relaxation of listing timelines for debt securities extended to ease disclosure and issuance compliance during the pandemic.
SEBI grants a relaxation of timelines for listing Non-Convertible Debentures, Non-Convertible Redeemable Preference Shares and Commercial Papers by extending the permissible issuance date tied to financials as of September 30, 2019; the amendment revises Clause 5 of the earlier COVID-19 relief circular, is subject to the Companies Act and rules, requires stock exchanges to notify listed entities and takes immediate effect.

Certificates of Origin submission: importers must declare origin, face verification, suspension, or security requirements for preferential duty claims.
Importers claiming preferential tariff treatment must declare that goods meet Rules of Origin, possess and furnish required information on origin criteria, and exercise reasonable care; certificates of origin do not relieve importers of this duty. Where origin is doubtful, the proper officer may seek further information, suspend preferential treatment pending verification, and require security equal to the differential duty or deposit of that duty. Issuing Authorities must be notified and may restore or be the basis for disallowance of preferential treatment depending on the information furnished; certain defects in certificates permit refusal without verification.

Revalidation authority for export authorisations shifted to DGFT (Hqrs), centralising revalidation for SCOMET and non-SCOMET exports.
Paragraph 2.20(b) of the Handbook of Procedures under FTP 2015-2020 is amended to provide that Export Authorisation, including for SCOMET items, may be revalidated on merits for a period of six months at a time and up to a maximum of twelve months by the DGFT (Hqrs), centralising revalidation authority at DGFT headquarters for both Non-SCOMET and SCOMET items.

Provisional assessment: acceptance of undertaking in lieu of bond extended, with requirement to replace undertaking by specified deadline.
For provisional assessment, importers may submit a Bond or an Undertaking in lieu of Bond where eligible, with acceptance tied to prior Board Circular guidance and amended Public Notices. Importers using the undertaking must replace it with a proper Bond within the extended timeframe specified in the governing notices; other provisions of the original Public Notice remain unchanged and the amendment is to be publicised and treated as a Standing Order, with implementation difficulties to be reported to the Additional/Joint Commissioner.

EDI Port Clearance requires specific certificates, verification, and continuity bond based advance clearance with seven day document submission.
Procedure prescribes documentary requirements and verification steps for granting EDI Port Clearance under Section 42, including a specified list of certificates and declarations. Advance Port Clearance may be issued to agents who furnish a one time continuity bond, subject to submission of listed documents within seven days and preventive officer checks before sailing. During lockdown scanned documents and undertakings may be emailed for verification and issuance; boarding officers must ensure formalities and endorse the clearance prior to departure.