Virtual personal hearings by video conferencing enable remote conduct and electronic records of Customs Act adjudications for procedural continuity.
Personal hearings under the Customs Act, 1962 may be conducted by video conferencing with party consent; authorities will inform secure links and designate assisting officers. Representatives must submit scanned authorization and photo ID by official email. Oral submissions will be converted into a signed "record of personal hearing", emailed in pdf within one day; lack of response within three days will be deemed agreement. The emailed record is a document under Section 138C of the Customs Act read with Section 4 of the Information Technology Act, and the guidelines apply mutatis mutandis to Central Excise and Finance Act proceedings.

Virtual personal hearings under Customs Act: proceedings to be conducted via video conferencing; stakeholders must comply.
Personal hearings under the Customs Act, 1962 are to be conducted by video conferencing to limit physical presence and ensure social distancing; the Board's circular directs adoption of virtual hearings for proceedings (including those outside existing EDI/ICEGATE coverage), applies to importers, exporters, consultants, advocates, customs brokers and other stakeholders, and treats these guidelines as standing orders for officers with a designated Joint Commissioner as point of contact for implementation issues.

Virtual personal hearings under the Customs Act allowed; parties must consent, provide email, and follow record and submission procedures.
Virtual personal hearings under the Customs Act are permitted with party consent; parties must provide email for service, receive secure videoconference links, and submit scanned vakalatnama and photo ID by email for authorised representatives. Hearings occur from official facilities using approved secure applications. Oral submissions will be reduced to a written record emailed as a PDF; parties may modify and return the signed record within three days, otherwise the emailed record is treated as agreed. Electronic records are recognised consistent with the Information Technology Act, and additional self attested documents may be emailed within three days after hearing.

Virtual personal hearings by video conferencing enable remote appellate and adjudicatory participation with emailed records deemed documents.
Personal hearings under the Customs Act may be conducted by video conferencing with prior consent and email contact; schedules and secure links will be sent by official electronic channels, representatives must file scanned vakalatnama and ID, hearings will use official VC facilities and approved applications, and submissions will be reduced to a written record of personal hearing sent by email and treated as a deemed document under the Act and the Information Technology Act.

Virtual personal hearings under the Customs Act permit video-conference adjudication with emailed hearing records treated as official documents.
Personal hearings under the Customs Act will be conducted via video-conference with parties required to consent, provide email contact, and receive secure hearing links; representatives must email scanned authorization and ID. Submissions will be reduced to a PDF record of personal hearing sent to parties within one day, amendable by signed return within three days, and thereafter treated as agreed; additional self attested documents may be emailed within three days of the hearing. The electronic record is admissible as documentary evidence under provisions recognizing electronic records.

Transshipment permission renewed for air carrier to move imported cargo between designated air cargo complexes, subject to customs conditions.
Renewal of transshipment permission to M/S Interglobe Aviation Ltd permits transshipping imported cargo between New Delhi Air Cargo Complex and specified other Air Cargo Complexes until 27.07.2020, subject to Chapter VIII of the Customs Act, the Goods Imported (Conditions of Transshipment) Regulations, applicable Board circulars and related rules. Conditions include execution and maintenance of an Import Transshipment Bond and bank guarantee, prescribed accountal and proof-of-delivery procedures, carrier liability for shortage or pilferage with duty and penalties, compliance with the Foreign Trade Policy, payment of cost recovery charges, prohibition on outsourcing without permission, and maintenance of bond, service agreement and insurance.

Virtual personal hearings allowed under Customs law via video conferencing; electronic records serve as official documents and enable remote participation.
Personal hearings under the Customs Act may be held via video conferencing with party consent and electronic notice; officials will provide secure links and assistance. Advocates/representatives must file scanned authorisations and IDs by official email. Oral submissions will be recorded as a record of personal hearing, sent in PDF within one day; parties may amend and return the signed record within three days, after which the emailed record is presumed agreed. Electronic submissions and self attested documents submitted during or within three days are treated as documents under the Customs Act and the Information Technology Act.

Waiver of late filing fee: electronic requests allowed with specified mandatory details to facilitate import clearance amid COVID-19.
Electronic requests for waiver of late fine on delayed Bills of Entry must be submitted to the specified email address and must include: Bill of Entry number and date, inward date, importer's name, B/E group, the late fine amount for which waiver is sought, and the reason for late filing. This measure is intended to minimise human interaction and maintain social distancing while facilitating import clearance, with all other conditions of Public Notice No. 08/2020 remaining in force.

Optional annual return filing permits eligible small taxpayers to file prescribed forms before due dates, with voluntary tax correction available.
Eligible registered persons with aggregate turnover not exceeding two crore rupees may optionally furnish annual returns for financial years 2017-18 and 2018-19 before the applicable due date; otherwise, the return is deemed furnished on that date. Composition taxpayers may use FORM GSTR-9A and other eligible taxpayers may use FORM GSTR-9, but the common portal will not permit filing after the due date. Taxpayers identifying short-paid tax or ineligible input tax credit during reconciliation may self-assess and voluntarily pay the liability through FORM GST DRC-03.

Job work classification confines the concessional rate to processing of goods owned by registered persons.
Job work services under Heading 9988 cover treatment or processing of goods belonging to another registered person and attract the concessional rate applicable to that entry. Manufacturing services on physical inputs owned by others apply where the goods are owned by persons other than registered persons. This category excludes job work and remains subject to the rate prescribed for manufacturing services, preserving separate classification based on the ownership status of the goods.

Input tax credit restrictions limit credit on unuploaded supplier invoices while permitting subsequent claims after required invoice details are uploaded.
Input tax credit on supplier-unuploaded invoices or debit notes is restricted, while import IGST, reverse-charge documents, input service distributor credit, and other credits outside supplier-upload obligations remain available subject to eligibility conditions. The restriction is determined by taxpayer self-assessment on a consolidated, not supplier-wise, basis. Credit on unuploaded invoices cannot exceed 20 per cent of otherwise eligible credit reflected in supplier-uploaded details by the relevant reporting due date. Balance credit may be claimed in later months as suppliers upload invoice details, subject to the aggregate cap.

Electronic GST refund processing standardises filing, scrutiny, single-authority disbursement, bank validation, and input tax credit refund compliance requirements.
Bihar's GST refund framework requires specified refund claims to be filed and processed electronically through FORM GST RFD-01. ARN generation marks filing after required uploads and ledger debit, and starts the period for electronic acknowledgement or deficiency memo. Deficiencies require a fresh claim and automatic re-credit of debited amounts. The assigned tax authority issues sanction and payment orders for all tax heads, with payment routed through PFMS after bank-account validation. Unutilized ITC refunds depend on prescribed records, eligibility, credit-ledger balances and formula-based limits; rejected ITC may be re-credited subject to an undertaking against appeal or final appellate resolution.

GST compliance extensions permit use of credit notes, refund vouchers and deferred filing to ease taxpayer obligations.
Suppliers who received advances for cancelled supplies must either issue a credit note (when invoiced) and adjust liabilities in returns, or issue a refund voucher (when no invoice) and claim refund via FORM GST RFD-01; goods returned after invoicing require credit notes and return adjustment. Letter of Undertaking requirements for zero-rated supplies are temporarily extended permitting continued supplies under prior-year LUT subject to filing FORM GST RFD-11 within the extended period. Deposits of TDS and filing of GSTR-7 and refund application deadlines falling in the affected period are likewise extended.

Extension of implementation date for margin framework postpones enforcement due to COVID-19, requiring exchanges to ready systems and report.
Extension of the margin framework implementation date for cash and derivatives segments (excluding commodity derivatives) postpones the effective date due to COVID-19 disruptions and directs recognized stock exchanges and clearing corporations to put in place systems and amend bye laws, disseminate the circular to members and on their websites, and report implementation status in the Monthly Development Report.

Extension of statutory time limits under customs law grants a uniform extended deadline for filings and compliance during COVID-19.
Time limits under the Customs Act, Customs Tariff Act and their Rules and Regulations that fall within the notified lockdown period are uniformly extended pursuant to the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020, so that completion of proceedings, issuance of orders or notices, and filing of appeals, refund applications, returns, reports and similar compliances are treated as extended to the notified extended date without need to apply for individual extensions.

Relaxation of in bonding procedure: acceptance of undertakings in lieu of bond extended, with replacement required before revised deadline.
Amendment extends and clarifies temporary acceptance of an undertaking in lieu of bond for in bonding of cargo under Warehouse Bill of Entry during the COVID 19 lockdown. Importers or authorised brokers must send the prescribed undertaking from the IEC holder's registered email to the PRO email; the PRO Section will verify and place the request before AC/DC, and communicate any defects. Undertakings must be replaced by a proper bond before the revised deadline specified in the amending public notice, and Bond Section shall record all relaxation cases.

Provisional assessment procedures: bond or undertaking substitution deadline extended and submission conditions clarified for importers.
Importers in eligible categories must furnish a Bond or an Undertaking (in lieu of Bond) for provisional assessment as per the Board Circular read with the amended Public Notices; any Undertaking must be replaced with a proper Bond on or before the revised deadline specified in the incorporated notices, with other provisions of the original Public Notice remaining unchanged.

IGST refund correction mechanism extended for past shipping bills, allowing concordance-based adjustments to enable refund processing.
SB005 invoice mismatches between GST returns and Customs data blocking IGST refunds may be corrected for Shipping Bills filed up to 31.12.2019 by submitting a signed concordance table (Annexure-A) to designated Customs emails. Customs officers will verify the concordance, IGST taxable value and amount, edit IGST details where necessary, compute corrected refund amounts in the EDI after drawback adjustments, disable invoices already sanctioned, and enable scroll generation for sanctioned refunds.

Vivad se Vishwas Act correction: circular amends wording and extends referenced deadline in specified answers of the circular.
Corrigenda amend Circular No. 9/2020 on the Direct Tax Vivad se Vishwas Act, 2020: replace "Bill" with "Act" in answer to question 1; and in answers to questions 26, 28, 29 and 41 substitute every occurrence of "31st March, 2020" with "30th June, 2020", thereby rectifying wording and revising the specified date references.

GST refund and adjustment rules clarified: credit notes, refund vouchers, LUT filing extension and TDS deposit relief.
Suppliers who issued invoices for cancelled supplies must issue a credit note under section 34 and adjust tax in the return; if no output liability exists, a claim may be filed as excess payment through FORM GST RFD 01. Advances paid and tax remitted where no invoice was issued require issuance of a refund voucher under section 31(3)(e) read with rule 51 and refund via FORM GST RFD 01. LUT filing, TDS deposit with GSTR 7, and refund application timelines falling within the notified pandemic period are extended provided required filings are completed within the extended period.