Restriction on Input Tax Credit: cap on claiming credit for invoices not uploaded by suppliers, pending supplier filing.
Restriction under Rule 36(4) limits availment of input tax credit for invoices/debit notes not uploaded by suppliers; the permissible additional credit is calculated as a percentage of eligible ITC arising from uploaded invoices as reflected in GSTR-2A on the due date of suppliers' GSTR-1 filing. The cap is applied on a consolidated basis across all suppliers, excludes supplies outside the supplier-upload requirement, and any restricted ITC may be claimed in later periods when suppliers upload the requisite details.

Limitation period for tax assessments requires completing pending DVAT/CST mismatch and central form cases before expiry to prevent revenue loss.
Section 34 of the DVAT Act imposes a four year limitation; authorities must complete pending assessments of Annexure 2A-2B mismatches under DVAT and pending central form assessments under CST for the 2015-16 year before the limitation expires. Assessing Authorities/Ward Incharges are to prioritise these cases, with personal accountability for any revenue loss from failure to act, and Zonal Incharges must monitor progress within their jurisdictions.

Form NFRA-2 filing deadline extended to run from the date of deployment on the NFRA website for FY filing.
The time limit for filing Form NFRA-2 for the reporting period Financial Year 2018-19 is 150 days from the date of deployment of this form on the website of the National Financial Reporting Authority, pursuant to General Circular No. 07/2020.

Pre-payment customs compliance verification enables electronic clearance after system-confirmed duty payment, with checks before physical release.
Implementation permits completion of Pre-payment Customs Compliance Verification (CCV) for a Bill of Entry before duty payment, with designated officers recording CCV completion in the System; all other System conditions apply. Upon System confirmation of duty payment the Bill of Entry will receive electronic clearance. Physical release thereafter requires verification of duty payment and surrender of documents/dockets by Shed/Gate Officers and custodians prior to goods exiting their premises.

Grievance Redressal Committee for GST matters to address taxpayer procedural and IT grievances and refer policy issues.
A Grievance Redressal Committee was constituted at Zonal/State level to examine and resolve taxpayer grievances on GST, including procedural and IT-related portal issues. The committee may refer matters requiring changes to Acts, Rules, Notifications, Forms, Circulars or Instructions to the GST Council Secretariat and the Policy Wing of the CBIC, and refer IT-specific issues to the GSTN. Stakeholders may submit grievances through trade associations, tax professional bodies, or directly to the committee as per the published order.

Automated customs clearance: electronic release of Bills of Entry after CCV confirmation and duty payment nationwide.
Automated clearance of Bills of Entry will be implemented across all customs formations with operational ICES where RMS is enabled. Designated proper officers will perform Customs Compliance Verification (CCV), which may occur even while duty payment is pending; upon completion of CCV and confirmation of duty payment, the Customs System will electronically clear the Bill of Entry. Further ICES changes will be communicated by DG Systems and the Public Notice directives are to be treated as standing orders.

Customs Compliance Verification allows pre-payment processing so Bills of Entry progress to clearance once payment is integrated in the system.
Pre-payment Customs Compliance Verification allows designated customs officers to complete compliance checks and record Out of Charge (OOC) for a Bill of Entry before duty payment is made. After OOC is recorded the BE moves to a CCV queue; once duty payment is made and integrated in the system the BE automatically moves to the GAT queue and OOC print becomes available. If duties are already paid or marked deferred, the BE proceeds to the GAT queue immediately after OOC issuance.

Electronic RFID sealing mandates RFID one-time locks for bonded warehouse movements, with technical standards and data capture requirements.
Electronic sealing for transport to and from Customs bonded warehouses requires the use of RFID anti-tamper one-time locks (RFID OTL) procured from CBIC-listed vendors and conforming to prescribed technical standards. Licensees must procure readers and provide seals to importers or owners; vendors must supply certification, enable data capture/unloading, and link seal serials to warehouse codes. Specific data elements for web application capture are mandated for movements into warehouses, removals for export, and warehouse-to-warehouse transfers, and the RFID-generated trip report will serve as the statutory acknowledgement of arrival. Exceptions and mandatory examination procedures for tampered seals are specified.

Vivad se Vishwas dispute resolution: streamlined settlement requires percentage-based payment of disputed tax and grants immunity when paid.
The circular explains Vivad se Vishwas as a voluntary settlement framework covering specified pending income-tax appeals, writs, DRP matters, revision applications and arbitral proceedings, while excluding certain categories; it prescribes calculation of disputed tax (including adjustments for rectifications and prior payments), tiered percentage payments depending on timing and case-type, credit for taxes already paid, DA determination and certification procedures, non-refundability of payments, withdrawal and adjustment mechanics, waiver of interest and penalty on settled arrears, and immunity from prosecution, without treating settlement as concession of the tax position.

One time condonation of LLP filing delays enables regularisation with capped late fees and immunity from prosecution.
The Central Government's LLP Settlement Scheme, 2020 permits defaulting LLPs to regularise overdue filings due up to 31 October 2019 by paying a nominal additional fee (subject to a cap) alongside the standard filing fee for specified forms (Form 3, Form 4, Form 8, and Form 11), and grants immunity from prosecution by the Registrar for defaults regularised under the scheme; LLPs that have applied for striking off are excluded and Registrars will proceed with enforcement against non participating defaulters after the scheme ends.

One-time condonation of LLP filing delays allows belated submission of specified forms and immunity from prosecution upon compliance.
One-time condonation scheme permits defaulting LLPs to file specified belated documents (Forms 3, 4, 8 and 11) and, subject to payment requirements under the scheme, obtain immunity from prosecution for those defaults; the scheme excludes LLPs that have applied for striking off and directs Registrars to initiate action against LLPs that remain in default after the scheme period.

Extension of import deadline for Urad requires licensed importers to ensure consignments arrive by the revised final date.
The notice extends the import deadline for the additional Urad quota, requiring consignments to arrive at Indian ports on or before the revised final date; licensed importers must complete shipments within this timeframe and no further extensions will be allowed, with compliance to existing licensing modalities and notification to relevant trade and customs authorities.

Pre-payment Customs Compliance Verification allows CCV before duty payment, moving entries to a CCV queue pending payment for faster clearance.
Pre-payment Customs Compliance Verification permits the designated officer to complete CCV and record OOC in the system even if duty payment is pending. After goods registration the BE moves to a CCV queue rather than GAT; upon integration of duty payment or in the case of deferred duties, the BE automatically moves to the GAT queue and OOC print becomes available. A report will list BEs pending in the PCV/CCV queue for duty realisation.

Customs Compliance Verification precedes duty payment, enabling parallel clearance processes and queueing for release upon payment.
A pre-payment Customs Compliance Verification (CCV) permits a designated customs officer to perform statutory verifications and record Out of Charge (OOC) for a Bill of Entry even if duty payment is pending; the BE moves to a CCV queue after OOC and will transfer to the GAT queue immediately upon integration of duty payment, enabling parallel processing of goods registration and examination while payment is completed.

Regaining matched book norms updated: revised tear-up compensation and penalty and mandatory automated implementation deadline.
Review updates norms for regaining matched book by revising compensation and penalty for tear-up under Alternatives 3 and 4: voluntary tear-up at last mark-to-market price with prescribed compensation and penalty credited to the settlement guarantee fund, and partial pro-rata tear-up at last mark-to-market price with prescribed compensation and penalty credited to the settlement guarantee fund. Other provisions continue to apply.

Automated customs clearance expanded nationwide; electronic clearance follows CCV completion and duty payment confirmation under ICES RMS requirement.
Automated clearance of Bills of Entry is extended to all Customs EDI locations from 05.03.2020, limited to ICES sites with functional RMS. Designated proper officers will perform Customs Compliance Verification (CCV), which may occur while duty is unpaid or payment is pending; after officer confirmation of CCV completion and electronic confirmation of duty payment, the Customs System will electronically clear the Bill of Entry. Field formations must follow the DG Systems advisory for ICES changes.

Automated clearance of import Bills of Entry enables electronic clearance after CCV and confirmation of duty payment.
Automated clearance is extended to all customs formations using the Customs EDI system where ICES locations have RMS enabled; designated proper officers will perform Customs Compliance Verification (CCV) within the system even if duty payment is pending, and upon completion of CCV and confirmation of duty payment the system will electronically clear the Bill of Entry. DG Systems will implement ICES changes and local EDI officers will handle reported issues.

Customs Compliance Verification enables pre-payment OOC processing so release steps run in parallel pending duty payment.
Implementation of Customs Compliance Verification (CCV) permits designated officers to perform statutory compliance checks and grant system Out Of Charge (OOC) after goods registration even if duty payment is pending; such BEs move to a CCV queue and will transit to the GAT queue and enable OOC printing once payment is integrated or immediately if duties are already paid, with deferred duty BEs also moving to GAT without awaiting payment.

Predominant business sector data in GSTN BOWEB must be updated to support accurate tax analysis and compliance records.
Predominant Business Sector and Predominant Nature of Business details in the GSTN BOWEB module were required to be updated for registered taxpayers in Uttar Pradesh through the assessing officers' login facility. The circular explains that, because registration data captures only limited goods and services details, it is necessary to record the principal business sector and principal nature of business separately to enable accurate identification of the main business carried on by each firm and to support item-wise and sector-wise tax analysis.

Preferential Certificate of Origin portal mandated for IKCEPA exports; applications and issuance must be made through the online platform.
Preferential Certificate of Origin applications and issuance for IKCEPA exports must be made exclusively through the DGFT online CoO platform; exporters and designated agencies must register, use a Class II or Class III digital signature embedding the IEC number, and ensure IEC data is up to date as director/partner/branch details will be auto-populated from the DGFT-IEC database.