Withdrawal of circular on post sales discounts under GST ensures uniform implementation by ab initio withdrawal under section 168.
The Commissioner of State Tax withdraws ab initio the departmental circular that had provided clarifications on the GST treatment of secondary or post sales discounts, in response to representations and apprehensions, invoking powers under section 168 of the Haryana Goods and Services Tax Act, 2017 to ensure uniform implementation across field formations.

Refund re-filing allowed after inadvertent NIL filing when statutory eligibility and subsequent-period conditions are satisfied.
A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 for a given period may re-apply for refund for that same period and category only if (a) a NIL claim was filed for that period and category, and (b) no refund claims in that category have been filed for any subsequent period; condition (b) applies only to unutilized ITC refunds for exports without tax, supplies to SEZ without tax, and inverted tax accumulation. Eligible taxpayers may file under "Any Other" category with supporting documents and the proper officer will assess admissibility and require electronic credit ledger debit if necessary.

Government-backed Line of Credit terms require majority Indian sourcing, EDF shipment declaration, strict utilization and commission rules.
Government-backed Line of Credit from Exim Bank to Ghana finances export of eligible goods, works and services for a potable water project, requiring at least 75 percent Indian sourcing and permitting 25 percent foreign procurement; includes a 60 month terminal utilisation period after scheduled completion, mandatory Export Declaration Form shipment reporting, prohibition on LoC-paid agency commission (with exporter-funded commission permitted subject to realization and remittance rules), and instructs Authorised Dealer Category I banks to notify exporters and obtain full LoC details from Exim Bank; circular issued under FEMA authority.

Reporting changes in investment terms must be sent immediately to valuation and SEBI-registered credit rating agencies with reasons.
Changes to the terms of an investment, including extension of the maturity of a money market or debt security, must be reported to valuation agencies and SEBI-registered credit rating agencies immediately, accompanied by reasons for such changes; this reporting obligation is effective from the date of the circular.

Inclusion of cesses in Brand Rate of duty drawback clarified: certain cesses included, stowage excise excluded.
Clarification directs inclusion of Education cess, Secondary and Higher Education cess, Social Welfare Surcharge, and Clean Environment cess in the calculation of the Brand Rate of duty drawback because these levies are treated as duties of Customs/Excise and subject to applicable refund/drawback provisions; Stowage Excise duty under the Coal Mines Act is excluded since those statutes do not make drawback/refund provisions applicable to it.

GST exemption for approved maritime training applies where recognised qualifications are delivered through statutory curriculum conditions.
GST exemption extends to Maritime Training Institutes conducting Director General of Shipping-approved courses where education is part of a curriculum leading to a qualification recognised by law. Approved institutes and courses are recognised under the Merchant Shipping framework governing seafarer training, certification and watch-keeping. They are treated as educational institutions for GST purposes, subject to fulfilment of the applicable exemption-entry conditions.

Donor name displays as gratitude escape GST when donations are philanthropic and do not advertise business activities.
GST does not apply to donor-name displays by charitable organisations when they are merely expressions of gratitude or recognition of philanthropy, rather than advertising or business promotion. No supply of service for consideration arises where the recipient has no reciprocal obligation. The payment must be a genuine charitable gift or donation, made for philanthropic purposes without commercial gain, and the display must not refer to or promote the donor's business activity.

Steel Import Monitoring System registration required; SIMS details must be declared in Bill of Entry Single Window with prescribed INFO fields.
Compulsory registration under the Steel Import Monitoring System (SIMS) is required for imports of certain goods under Chapters 72, 73 and 86; importers or CHAs must declare the SIMS registration number and expiry in the Bill of Entry Single Window. DGFT excludes air shipments and returnable racks from SIMS. Required Single Window fields are: Info_type = PNM; INFO_QFR = SIU; INFO_CODE = SIUNAPL; INFO_Text to reference the relevant circular or notice.

Import deadline extension for Toor pulses; Urad and Moong deadlines remain unchanged; non-compliance invites FTDR Act proceedings.
The competent authority extended the import arrival deadline for Toor pulses to 15th November, 2019, while the original deadline for Urad and Moong remains unchanged. Importers holding quotas who fail to import by the respective deadlines will face debarment from future quota allotment and initiation of proceedings under the FTDR Act.

Enhanced due diligence for dematerialisation requires validation of demat requests against issuer-provided static shareholder data and identity documents.
Issuers or their RTAs must provide a static shareholder database of physical-share holders to Depositories, which shall validate dematerialisation requests received after the cutoff by matching static-data names against demat account names and flag mismatches. Flagged cases require submission of prescribed identity documents (Passport, marriage certificate, gazette name-change notification, or Aadhar); complete mismatches require the applicant to establish title with the issuer/RTA. Depositories must amend byelaws, notify participants and report implementation monthly; Stock Exchanges must notify listed entities and publish the circular.

Aadhaar e-KYC authentication enabled for securities-market KYC, subject to UIDAI/Regulator approval and privacy safeguards.
Aadhaar-based e-KYC authentication for resident investors is permitted for securities-market entities subject to Central Government notification under PMLA, based on recommendations from the Regulator and UIDAI. KUAs and sub-KUAs must follow an online or assisted e KYC process involving investor consent, OTP/biometric verification, encrypted transfer of UIDAI e KYC data, prohibition on storing Aadhaar numbers, maintenance of auditable logs, controls for data sharing, and compliance with Aadhaar Act/Regulations, with SEBI and UIDAI oversight and potential withdrawal of permission for non compliance.

Manufacture in bonded warehouses under section 65 requires integrated licence, prescribed records, bond and GST/duty treatment.
Applicants seeking manufacture or other operations in bonded warehouses must hold or obtain a private bonded warehouse licence under section 58 and permission under section 65 via an integrated application; they must maintain prescribed digital accounts and records, execute the bond satisfying section 59 requirements, comply with security and insurance conditions, and follow MOOWR, 2019. Resultant products exported require shipping bills and GST invoices with no duty on contained imported goods under section 69; domestic clearances are treated as supply under the CGST framework with payment of GST and import duty on contained inputs at ex-bond clearance.

Steel Import Monitoring System registration now mandatory in bill of entry filings; e Sanchit invoice and bill of lading IRNs required.
Declaration of Steel Import Monitoring System registration must be entered in the Single Window Bill of Entry for specified goods using prescribed INFO_CODE/INFO_Text formats, with alternative codes for air shipments and returnable racks. Additionally, Invoice and Bill of Lading must be uploaded to e-Sanchit and the generated IRN and specified document codes recorded in the Bill of Entry for each declared document.

Operational Guidelines for Foreign Portfolio Investors guide transition under SEBI regulations, consolidating prior circulars and guidance.
SEBI issued Operational Guidelines under regulation 44 to implement the SEBI (Foreign Portfolio Investors) Regulations, 2019 and to manage the transition from the prior FPI regime. The Guidelines set out procedural directions for FPIs, custodians, DDPs, depositories and recognized exchanges and clearing corporations, withdraw earlier circulars, FAQs and guidance on the subject, and require custodians to inform their FPI clients; the circular is issued under SEBI's statutory powers and the Guidelines are published on SEBI's website.

DIN requirement for CBIC communications: electronic DIN must be generated, quoted, and verifiable; missing DIN renders communication invalid.
The Board mandates electronic generation and quoting of a Document Identification Number (DIN) on search authorisations, summons, arrest memos, inspection notices and enquiry letters; communications without an electronically generated DIN, absent narrow exceptions for technical or urgent exigencies (with reasons recorded and an express statement), are invalid. Exigent communications must be regularised within 15 working days by post-facto superior approval, subsequent electronic DIN generation and filing. Authorised officers must be mapped and use the DDM portal with OTP verification to generate a non-editable DIN for each submission; recipients can verify DIN validity on the CBIC website. DIN format is CBIC-YYYY MM ZCDR NNNNNN.

Document Identification Number (DIN) requirement for CBIC communications ensures authenticity; missing DIN renders specified communications invalid.
A mandatory electronic Document Identification Number (DIN) must be generated and quoted on specified CBIC communications (search authorizations, summons, inspection notices, arrest memos and enquiry letters) from 8 November 2019; communications lacking a system generated DIN are invalid unless issued under narrow exigent exceptions with written reasons and must be regularized within 15 working days by superior approval, post facto DIN generation and filing of the printed DIN pro forma. Recipients may verify DINs online.

Document Identification Number (DIN) required on specified CBIC communications; exceptions allowed with written reasons and post-facto regularisation.
CBIC mandates electronic generation and prominent quoting of a Document Identification Number (DIN) on search authorizations, summons, arrest memos, inspection notices and enquiry letters from 8 November 2019 via the DDM portal; unauthorized communications without DIN (unless explained and later regularized within 15 working days) are invalid. Limited exceptions for technical or urgent field exigencies require written reasons and post-facto approval, after which the DIN must be electronically generated, printed and filed. Users are mapped, authenticated by OTP, use a dashboard to generate non-editable DINs, and recipients may verify DINs on the CBIC website.

Document Identification Number (DIN) mandatory for specified CBIC communications; exceptions require written reasons and post facto regularization.
Generation and quoting of a Document Identification Number (DIN) is mandatory for specified CBIC communications (search authorizations, summons, arrest memos, inspection notices and inquiry letters) from 8 November 2019; communications without an electronically generated DIN are invalid unless issued under recorded exigent exceptions, which must be regularized within 15 working days by post facto approval, electronic DIN generation and filing. The DIN is system generated, non editable, printable, verifiable by the public on the CBIC website, and requires authorized users to be mapped, credentialed and trained in the DIN utility.

Governance norms for credit rating agencies: prohibit MD/CEO on rating committees, require CRO reporting and stronger board independence.
CRAs must separate management from rating decisions: MD/CEO shall not be members of rating committees; rating committees report to a Chief Ratings Officer (CRO), who reports to the board's Ratings Sub-Committee. Boards must meet specified independent director composition and constitute a Ratings Sub-Committee and a Nomination and Remuneration Committee chaired by an independent director. CRAs must record issuer meeting minutes in rating committee notes and annually meet rated entities' audit committees to discuss related party transactions, internal financial controls, and material disclosures affecting listed NCDs.

Deemed adoption of CBIC circulars applies central GST instructions as binding for state GST administration unless superseded by state circulars.
The Commissioner adopts circulars issued by the central indirect tax authority as deemed issued by the Commissioner for uniform implementation of the State GST Act, and directions in those central circulars shall apply to the State Commercial Taxes Department unless the Commissioner issues a specific State circular on the same issue; the adoption is clarificatory and not to be used for legal interpretation, with implementation difficulties to be reported to the Commissioner.