Electronic RFID sealing requirement for bonded warehouse movements mandates vendor certified seals and Reader data capture for tracking and inspection.
Electronic RFID anti-tamper one-time-locks are mandated where warehousing regulations require a one-time-lock for deposit into or removal from Customs bonded warehouses; RFID seals must be procured from CBIC-listed vendors, conform to prescribed ISO specifications, be linked to warehouse codes and serial numbers, and be scanned by prescribed Readers with specified data elements captured in a web-application. Licencees must procure Readers and seals for supply or use, vendors must maintain seal and TID linkages and enable uploads, tamper detection triggers refusal of unloading and customs examination, and specified exceptions to RFID use remain.

24x7 customs clearance instituted to manage supply-chain disruptions, requiring continuous staffing, extended lab testing, and daily reporting.
CBIC directed implementation of 24x7 Customs clearance at all Customs formations, with CRCL laboratories operating round-the-clock, requiring Chief Commissioners to deploy sufficient staff, maintain station-wise records of BEs/SBs filed beyond normal hours, and report daily to the Board by email; existing designated 24x7 ports/airports to continue, with the measures scheduled to remain in effect until end of May 2020.

Reverse charge mechanism for rented immovable property requires mandatory GST registration and zone-wise compliance reporting.
Renting of immovable property is treated as a supply of services, and the general registration threshold for service providers is Rs. 20 lakh per annum. Renting services provided by the Central Government, State Government, Union Territory, or local authority to a business entity are taxable under the reverse charge mechanism, and where tax liability arises under reverse charge, the usual registration threshold does not apply and GST registration is mandatory.

Line of Credit support enables export financing with minimum Indian content and Export Declaration Form compliance.
Exim Bank's Government of India supported Line of Credit to Suriname finances rehabilitation of a milk processing plant, requiring at least 75 per cent of contract value to be supplied from India and permitting up to 25 per cent procurement abroad. The agreement is effective from January 27, 2020 with a terminal utilization period of 60 months after project completion. Shipments must be declared in the Export Declaration Form; no agency commission is payable under the LoC though exporters may use own resources or EEFC balances after realization, subject to AD Category I bank compliance and FEMA directions.

Exporters must include State and District of Origin, SQC, PTA/FTA details, GSTIN, and eSanchit IRN in Shipping Bills.
The electronic Shipping Bill must include for every item the State and District of Origin (district code linked to the declared state), SQC with actual quantity, Preferential/FTA details where applicable, and mandatory GSTIN declaration; GST Compensation Cess must be separately reported. Invoices must be uploaded to eSanchit and the eSanchit IRN and relevant document code provided in the Shipping Bill.

Pre-shipment inspection exemption: metallic scrap from listed safe regions may enter via designated ports, subject to supplier certification and scans.
Amendment adds Kattupalli to the list of designated ports where pre-shipment inspection certificate (PSIC) is not required for metallic waste and scrap from the USA, the UK, Canada, New Zealand, Australia and the EU, provided consignments are cleared through those ports with supplier/scrap yard certification of absence of radioactive materials and explosives; such consignments remain subject to radiation and explosive checks via portal monitors and container scanners, and trans-shipments through those regions are not eligible for the exemption.

Rebate of State and Central Taxes and Levies issued as electronic duty credit scrips to offset customs and excise duties.
RoSCTL and an Additional Ad hoc Incentive for garments and made ups replace prior RoSL and MEIS benefits; rebates and incentives are issued as electronic duty credit scrips, freely transferable and usable for payment of specified Customs and Central Excise duties, issued as a single electronic scrip for exports within prescribed LEO date ranges, with procedures for issue, use and recovery for over claims or mis declaration set out in the notifications and accompanying guidance.

Condonation of delay in tax filings: commissioners may admit belated Form 9A/Form 10 where return filed by year end.
The Board authorises Commissioners of Income tax (Exemptions) under section 119(2)(b) to admit belated applications for condonation of delay in filing Return of Income and decide on merit where an application for belated condonation of Form 9A/Form 10 has been filed and the Return of Income was filed on or before 31st March of the relevant assessment year; other applications remain subject to extant authorities and practice.

No-incentive certificate requirement: importers must produce DGFT certification on re-import to enable recovery of export incentives.
Importers must submit a no-incentive certificate from the Regional Authority of DGFT at the time of re-import of previously exported goods. Past re-import cases should be reviewed and recovery action coordinated with DGFT where duty credit under Chapter 3 reward and incentive schemes was inadmissibly availed; the requirement is reiterated as a standing order and trade stakeholders are asked to publicize the instruction.

Mandatory GSTIN declaration required in import documents for GST-registered importers, enforceable as a standing departmental order.
Mandatory GSTIN declaration in import documentation is required for importers registered under GST laws; importers must declare GSTIN in the Bill of Entry and related import documents. Trade associations must publicize the requirement. The notice is to be treated as a Standing Order for departmental officers, and implementation difficulties should be reported to the Additional Commissioner of Customs (Technical).

Input tax credit deadlines restrict delayed claims, while e-commerce supply mismatches trigger action for short reporting.
Input tax credit under section 16(4) of the RGST Act, 2017 is unavailable where returns for the specified periods are filed after the applicable deadline for claiming credit. For financial year 2018-19, the stated deadline was 20 October 2019. IGST paid on imported goods, claimed on the basis of a bill of entry through Table 4(A)(1) of FORM GSTR-3B, remained available. Short reporting identified through discrepancies between GSTR-8 and GSTR-3B requires proceedings under sections 73 or 74.

SCOMET export control: legal undertaking requires return and reporting of temporarily exported controlled items under prescribed conditions.
The notification prescribes a proforma legal Undertaking as a condition for export/re export authorisations of SCOMET items for repair/replacement or temporary demo/display/exhibition/tender purposes, detailing scenario specific conditions requiring declaration of origin and recipient, prohibition on value addition and onward transfer, custody and non commercial use during temporary exports, mandatory return within the stipulated period (with DGFT discretion for extensions), execution formalities on stamp paper, and post import reporting to DGFT using Annexure I with supporting documents for monitoring compliance.

Extension of time for FORM GST TRAN-1 submission extended for eligible registrants due to portal technical difficulties.
Extension of time for filing FORM GST TRAN-1 under rule 117(1A) of the Haryana GST Rules is granted until 31st March, 2020 for registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases were recommended by the Council; the order is issued by the Commissioner of State Tax and supersedes the earlier order 306/GST-II except as to prior actions or omissions.

Service tax compliance in showroom leasing arrangements sought for report on building owners' obligations under the rules.
A State Government communication asked the Commercial Tax Commissioner to submit, within one week, a report on whether building owners who have leased premises for large showrooms are paying the applicable service tax in accordance with the rules. The request was made in the context of a review of zonal and divisional officers of the Commercial Tax Department and sought a factual account of compliance with service tax obligations in such leasing arrangements.

AEO holders to receive streamlined customs facilitation, tiered operational benefits, and reduced bank guarantees under Pune Customs.
Standing Order No.05/2020 directs Pune Customs officers to ensure seamless extension of prescribed AEO benefits and remove implementation hurdles; it prescribes tiered operational facilitation by AEO category (T1, T2, T3 and LO) including expedited cargo release, Direct Port Delivery/Entry, reduced or waived bank guarantees, prioritized scanning and assessments, periodic onsite PCAs, paperless declarations, Client Relationship Managers, and specified refund timelines, and requires outreach to listed top non-AEO importers/exporters with reporting to the AEO Programme Manager.

Customs brokers EODB score card introduced to track advance B/E, e Sanchit uploads, assessment/payment and registration dwell times.
A mandatory EODB score card will be implemented for customs brokers using a weighted four parameter model on a five point scale: Advance/Prior B/Es filed, average e Sanchit documents per B/E, assessment to payment dwell time, and payment to registration dwell time. Monthly scorecards, showing individual and top parameter scores, will be emailed privately to brokers for self monitoring; JNCH served as a pilot and sample reporting formats (BE counts, prior BE, e Sanchit averages, dwell times) are provided.

Filing procedures for insolvency professionals: INC-28 approval enables IP to act as CEO for company e-form compliance.
The Insolvency Professional must file the tribunal appointment order in Form INC-28 on MCA-21 selecting "Others"; the ROC will approve or reject the filing. Once INC-28 is approved the IP will appear as the designated Chief Executive Officer in company master data and be authorised to file and sign required e-forms (with specified certifications where applicable). The IP must refile INC-28 on resolution plan approval, liquidation initiation or CIRP withdrawal, and must file any tribunal stay or set aside order in INC-28 so the company status and filing authorisation are updated.

FORM GST TRAN-1 filing deadline extended for eligible registered persons affected by common portal technical difficulties.
FORM GST TRAN-1 filing deadline under rule 117(1A) of the Tripura State Goods and Services Tax Rules, 2017 was extended until 31 March 2020 for registered persons unable to submit the declaration by the due date because of technical difficulties on the common portal. The extension is confined to cases recommended by the Council and supersedes the earlier specified order while preserving prior actions or omissions.

Minimum import price exemption for SEZ and EOU imports of cashew kernels confirmed; MIP not applicable to such units.
The Directorate General of Foreign Trade confirms that the Minimum Import Price on cashew kernels, as recently revised, is not applicable to imports by 100% Export Oriented Units (EOUs) and units in Special Economic Zones (SEZs), clarifying treatment for importers and DGFT regional authorities.

Custodian appointment renewed with Customs Cargo Services Provider approval, subject to regulatory compliance and review rights.
Renewal of the Custodian appointment and Customs Cargo Services Provider approval for M/s. Central Warehousing Corporation, Logistic Park covers the Container Freight Station at Bhendkal, Dronagiri Node, for approximately 29.8 hectares; the custodian will hold imported goods until clearance, warehousing, or transshipment and manage export cargo examination and stuffing. The approval is subject to compliance with the Customs Act and the Handling of Cargo in Customs Areas Regulations, 2009, is granted for a fixed term commencing mid March 2020, and is reviewable or withdrawable by the Commissioner for non compliance or government direction.