Contiguity condition compliance: Development Commissioner certification required following joint inspections confirming SEZ boundary continuity.
Compliance with the contiguity condition for Special Economic Zones must be assessed in every proposal in accordance with Rule 5 read with Rule 7 of the SEZ Rules, 2006. The Development Commissioner must certify compliance after inspections by SEZ officials supported by Revenue Department officials, and such certification is the prescribed administrative mechanism for verifying contiguity in proposal reviews.

Withdrawal of GST clarification on post sales discounts: circular revoked to address apprehensions and ensure uniform implementation.
Numerous representations raised apprehensions about a prior clarification on secondary or post-sales discounts under GST; the Chief Commissioner, invoking delegated administrative powers under the Gujarat GST framework, withdrew Circular No. 105/24/2019-GST ab initio to allay concerns and ensure uniform implementation, with the withdrawal recorded as having a deemed early-October date of issue.

Refund on account of appeal: file fresh RFD-01 without re-debiting electronic credit ledger, subject to documentation.
Where a refund previously rejected by FORM GST RFD-06 is later allowed in appeal or another forum, the claimant must file a fresh FORM GST RFD-01 under the category "Refund on account of assessment/provisional assessment/appeal/any other order" without re debiting amounts that remained debited pending appeal. The application must state order type, number, date, issuing authority and upload the appellate/other order, the original RFD-06 rejection and related documents. The proper officer will sanction the allowed refund, issue RFD-06 and RFD-05 orders, and ensure re crediting to the electronic credit ledger in accordance with established re credit guidelines.

Refund re-filing after NIL claim allowed if conditions met; file under Any Other category with supporting documents.
Re-filing a refund in FORM GST RFD-01/RFD-01A after an inadvertent NIL refund is allowed only if the applicant had filed a NIL claim for that period and category and, for specified ITC-related categories, has not filed any refund for subsequent periods under the same category. Eligible applicants must file under the "Any Other" category for the same period with all supporting documents. The proper officer will compute admissible refund, may require debit from the electronic credit ledger via FORM GST DRC-03, and will issue FORM GST RFD-06 and FORM GST RFD-05 upon receipt of debit proof.

Late cut computation for MEIS claims on reactivated shipping bills adjusted to original submission date, subject to eligibility checks.
Exporters must generate a new Ecom application for reactivated shipping bills but not submit it; instead request removal of late cut via contact@DGFT. The NIC team will edit late cut fields and convert the application to manual mode. Exporters then submit fees online and file a manual submission to the RA with the new file number and prior rejection letters. The RA will impose late cut percentages in the E com module based on each shipping bill's original first submission date and issue the scrip, excluding cases previously disallowed for mis classification or missing Declaration of Intent.

Duty drawback: foreign bank charges may be treated within allowable agency commission and need not reduce FOB if within cap.
Duty drawback may be permitted on the FOB value without deducting foreign bank charges where such charges are documented service fees by intermediary banks; these charges are to be treated within the overall agency commission limit previously accepted by the Board, and any agency commission plus foreign bank charges exceeding that overall limit must be deducted from FOB for duty drawback. Customs field formations should regularise cases on merits based on documentary evidence and address existing show cause notices accordingly.

Duty drawback on FOB value allowed despite foreign bank charges; excess combined charges must be adjusted before drawback grant.
Duty drawback may be permitted on FOB value without deducting foreign bank charges; foreign bank charges are allowed to be considered within the overall agency commission limit, but where agency commission and foreign bank charges together exceed that overall limit, the excess must be deducted from the FOB value for granting drawback. Exporters should apply to the Assistant Commissioner (Drawback) for regularization of short realization and report implementation difficulties to the office.

Withdrawal of circular on post-sales discounts ensures uniform GST implementation across field formations after stakeholder representations.
The Commissioner of Commercial Taxes has withdrawn Circular No. GST 10/2019 20 ab initio, which contained clarifications on the treatment of secondary or post sales discounts under GST, citing numerous representations expressing apprehensions and invoking administrative powers to ensure uniform implementation across field formations.

Refund on account of appeal: file fresh FORM GST RFD-01 claiming allowed amount and obtain re credit per procedure.
Where a refund rejection in FORM GST RFD-06 is later allowed in appeal, the registered person must file a fresh refund application under the category Refund on account of assessment/provisional assessment/appeal/any other order claiming the amount allowed in appeal; the applicant need not debit the electronic credit ledger again but must provide order details and upload the appellate order, the original FORM GST RFD-06 and related documents. The proper officer will sanction the allowed amount, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re credit of any remaining debited credit in accordance with the guidelines in para 4.2 of Circular No. GST-28/2018-19.

Refund re filing after NIL claim: conditions for re application and use of 'Any Other' category explained.
A registered person who filed a NIL refund claim for a period and category may reapply for refund for the same period only if they filed the NIL claim and-where applicable-have not filed subsequent claims under that category; the second restriction applies to unutilized ITC for exports without tax, supplies to SEZ without tax, and inverted tax accumulation. Reapplications should use the "Any Other" category with supporting documents, after which the proper officer will calculate admissible refund, seek electronic credit ledger debit if required, and issue refund/payment orders.

Refund claim procedure: file fresh RFD-01 under appeal/other order category; officer to sanction refund and re credit ledger.
Where a refund previously rejected in FORM GST RFD-06 is allowed on appeal or by any other authority, the taxpayer must file a fresh FORM GST RFD-01 under the category "Refund on account of assessment/provisional assessment/appeal/any other order" claiming the amount allowed, provide order details and supporting documents, and shall not re debit the electronic credit ledger for amounts already debited and not re credited. The proper officer will sanction the allowed refund, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re credit of remaining amounts in accordance with Circular No. 11 guidance, uploading RFD-01B under the original ARN where required.

Withdrawal of circular on post sales discounts under GST-ab initio rescission to ensure uniform implementation; officers to publicize.
Withdrawal ab initio of Circular No. 28 2019/GST dated 24.7.2019 clarifying treatment of secondary or post sales discounts under GST, rescinded by the Chief Commissioner in response to representations and apprehensions to ensure uniform application of GST provisions; field formations are instructed to publicize the withdrawal and the removal of the prior administrative guidance.

Prohibition of e cigarette imports: ban on import and export of e cigarettes and ENDS, subject to licensed drug product exemption.
Import and export of electronic cigarettes and all forms of ENDS-including refill pods, atomizers, cartridges, heat not burn products and similar devices-are prohibited, irrespective of name or form, except for products licensed under the Drugs and Cosmetics Act under ITC HS Code 8543; customs stakeholders must treat the applicable trade notifications and this public notice as a standing order to prevent and act against such imports.

Manufacture in bonded warehouses: obtain Section 58/65 permission, keep prescribed records, execute bond, and follow customs/GST payment rules.
MOOWR, 2019 and the Circular require applicants to hold or seek a private bonded warehouse licence under Section 58 and permission under Section 65, use the integrated application (Annexure A), maintain prescribed digital records (Annexure B), and execute the prescribed bond (Annexure C) satisfying Section 59. Licensees must account for imports, domestic receipts, processing, job-work, resultant product removals, waste treatment, and pay applicable customs duty, GST and compensation cess on clearance for home consumption, while exports require shipping bills and GST invoices; prior officer permission for each removal is not essential where documentation is filed and duties paid.

Steel Import Monitoring System applicability: prior SIMS registration required, covers multiple consignments and HS codes, exemptions apply.
SIMS does not apply to air freighted consignments. A single SIMS registration may cover one or more items (including multiple HS codes) and remains valid for a fixed period during which any number of consignments corresponding to the registered quantity may be imported. SIMS applies to imports under Advance Authorisation, DFIA and SEZs. Returnable temporary imports for non domestic consumption are exempt. Customs clearance requires prior SIMS registration; reasonable CIF value variation is tolerated and non USD currencies must be converted to US dollars at the customs monthly rate.

Change of control approvals in SEZs require continuity of obligations and full tax and regulatory disclosures to revenue authorities.
The Board approved extensions of formal approvals and Letters of Permission, cancellations of specified co-developer statuses, and multiple changes of shareholding/name/change of control subject to conditions: seamless continuity of SEZ activities, fulfillment of eligibility and security clearances, compliance with Revenue/Company Affairs/SEBI rules on capital gains and transfers, immediate furnishing of full financial details to Member (IT), CBDT and jurisdictional authority, and the Assessing Officer's right to assess taxability of gains or losses arising from equity transfers, mergers or similar transactions.

Withdrawal of administrative circular revokes prior clarification on post sales discounts under GST to ensure uniform implementation.
The finance department orders ab initio withdrawal of Circular No. 105/24/2019 GST which had provided clarifications on treatment of secondary or post sales discounts, citing numerous representations and apprehensions; the rescission is aimed at ensuring uniform implementation across field formations and is exercised under the Board's statutory powers.

Withdrawal of administrative circular: prior GST guidance on post sales discounts withdrawn and to ensure uniformity.
The Board has withdrawn ab initio Circular No. 105/24/2019 GST that gave clarifications on secondary or post sales discounts under GST, invoking its authority to withdraw administrative guidance after receiving numerous representations expressing apprehensions, and has requested issuance of trade notices to publicize the withdrawal.

Refund on appeal: file fresh FORM GST RFD-01 without re-debiting electronic credit ledger; officer to sanction and re-credit.
Where a refund rejected by FORM GST RFD-06 is later allowed in appeal or another forum, the registered person must file a fresh FORM GST RFD-01 under the category Refund on account of assessment/provisional assessment/appeal/any other order, without re-debiting the electronic credit ledger for amounts already debited. The applicant must provide order details and upload the appellate order, the original RFD-06 and related documents. The proper officer will sanction the allowed amount, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re-crediting per paragraph 4.2 of Circular 59/33/2018, coordinating with the original rejecting officer where necessary.

Refund on account of appeal: file a fresh RFD 01 without re debiting the credit ledger and upload the appellate order.
Where a refund previously rejected in FORM GST RFD-06 is later allowed in appeal, the claimant must file a fresh refund application in FORM GST RFD-01 under the category "Refund on account of assessment/provisional assessment/appeal/any other order", need not re-debit the electronic credit ledger if the amount was not re credited earlier, must furnish order details and upload the appellate order and original RFD-06, and the proper officer will sanction the refund, issue RFD-06 and RFD-05, and ensure re credit of any remaining allowed amount following prescribed guidelines.