Refund re-filing eligibility: registered persons may reapply after a NIL refund only if specified conditions are met.
A registrant who filed a NIL refund in FORM GST RFD-01A/RFD-01 may reapply for the same period and category only if a NIL refund was filed and no refund in that category was filed for any subsequent period; the second condition applies only to unutilized input tax credit refunds for exports without tax, supplies to SEZ without tax, and accumulation due to inverted tax structure. Re-applications should be filed under "Any Other" for the same period with all supporting documents, and admissible refunds will be computed and processed following debit from the electronic credit ledger.

Refund re filing rights: registered persons may reapply after an inadvertent NIL claim subject to specified conditions.
A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 may reapply for refund for the same period and category only if (a) a NIL refund was filed for that period and category, and (b) no refund claims under the same category have been filed for any subsequent period, with condition (b) limited to unutilized ITC for exports without tax, supplies to SEZ without tax, and inverted tax structure. Eligible applicants should file under "Any Other" for the same period with supporting documents; the proper officer will calculate admissible refund, may require debit via FORM GST DRC-03, then issue refund and payment orders.

Option under section 115BAA disallows set off of additional depreciation losses and eliminates post option MAT credit availability.
Election to the 115BAA concessional regime requires computing total income without claiming additional depreciation and bars set off of brought forward losses attributable to additional depreciation for the year of election and subsequent years. The MAT regime will not apply post-election, and MAT tax credit will not be available after the option is exercised; however, because there is no deadline to elect, companies may choose to utilise accumulated additional depreciation losses or exhaust MAT credit under the prior regime before opting into 115BAA.

Restrictions on unlisted debt investments tighten mutual funds' exposure, mandating listed instruments, limits, and disclosure obligations.
Revision tightens mutual fund investments in debt and money market instruments: unlisted debt is largely prohibited except defined exceptions, unlisted NCDs allowed only within capped percentages and subject to simple-structure, rating, security and monthly coupon requirements; timelines phase down exposure with grandfathering of existing holdings. Unrated non-government instruments face a net-assets exposure ceiling and board approvals. Structured obligations and credit-enhanced instruments have specified portfolio and group limits, equity-backed cover requirements, and mandatory distinctive disclosure. AMCs must maintain internal credit assessment systems with early warning mechanisms.

Proper declaration of chocolate imports: require separate brand and type entries to ensure accurate customs valuation and assessment.
Each imported chocolate must be declared by distinct brand and specific product attributes (such as cocoa percentage and additives) as separate items in the Bill of Entry because valuation and customs assessment vary materially by brand and composition. Assessing officers are instructed to verify brand and type prior to valuation, and importers/brokers must fully describe products; this Public Notice serves as a Standing Order for officers and staff to prevent undervaluation.

Prohibition of electronic cigarettes: cross border import and export barred, with enforcement by customs and a licensing exception.
Import and export of electronic cigarettes, ENDS, Heat Not Burn products, e hookah and their parts or components (e.g., refill pods, atomisers, cartridges) are declared prohibited by amendments to the ITC (HS) import and export schedules; the prohibition excludes products licensed under the Drugs and Cosmetics Act, 1940. Customs authorities are instructed to strictly enforce the notifications to prevent any attempted importation or exportation of these goods.

Bonded warehouse manufacture permissions enable integrated licensing, recordkeeping and duty/GST compliance for export or domestic clearance.
Prescribes an integrated procedure under MOOWR, 2019 and section 65 requiring a private bonded warehouse licence (section 58) and use of a unified application form; mandates security, fire safety, surveillance and personnel sufficient for secure storage; requires maintenance of prescribed digital accounts (Annexure B) and execution of a triple-duty general bond (Annexure C). Exports of resultant products require shipping bill and GST invoice with no customs duty on imported inputs; domestic clearances are taxable supplies under GST with ex-bond bill of entry and duty payment on contained imported goods. Exempt or nil-rated imports may be brought in on a home-consumption bill of entry and are not warehoused goods. Prior permission for removals is not essential where prescribed documentation is filed and duties paid.

Import deadline for pulses enforced; no extensions allowed and non-compliance may lead to debarment from future quota allotments.
Applicants granted additional import quota for pigeon peas/toor dal must ensure timely arrival of consignments by the allotted deadline; requests for extension will not be entertained and validity of allotment will not be extended. Importers failing to comply may be debarred from future quota allotments for pulses.

Refund limitation period: submit acknowledgements and deficiency responses for SAD claims or face summary disposal after deadline.
The notice directs that pending refund claims for the SAD additional duty filed within the statutory limitation period but incomplete due to deficiency memos must be supported by original dated acknowledgements, the deficiency memos, and replies within one month; claims submitted within that period will be processed through a special drive, while incomplete cases without representation by the deadline will be summarily disposed of without further reference.

RFID tagging of vehicles used by identified transport agencies must be ensured through complete vehicle verification and road checking.
RFID tagging of vehicles used by identified goods transport agencies in each zone is to be ensured by first collecting complete vehicle details of such agencies and forwarding a consolidated soft copy to the Mobile Squad Section at Headquarters by the specified date. The instruction applies not only to vehicles registered in the name of the identified transport agencies but also to other vehicles used by them for goods transportation.

Composition scheme option: registered persons may opt to pay state tax at a specified concessional rate by filing prescribed forms.
Registered persons eligible for the composition levy may opt to pay State tax under Notification No. 2/2019 by filing Form GST CMP-02 selecting the appropriate composition category and furnishing Form GST ITC-03; new registrants may indicate the option in Form GST REG-01. The option applies to all places of business under the same PAN and is effective from the start of the financial year or from the date of registration, with Chapter II of the GST Rules applying mutatis mutandis except as modified.

Transport and Marketing Assistance eligibility expanded to include C&F exports by amending ANF-7(A)A under the Handbook of Procedures.
The Aayat Niryat Form-7(A)A of Chapter 7(A) of the Handbook of Procedures is amended so that the word 'CIF' is read as 'CIF/C&F', thereby rendering C&F exports eligible for Transport and Marketing Assistance; the change is made under powers conferred by the Handbook of Procedures and is effective from the date specified in the earlier Public Notice.

Value addition rules clarify inputs include duty free precious metal content and admissible wastage for duty exemption.
Value Addition is computed as VA = (A-B)/B x 100 where A is the FOB/FOR export value and B comprises duty free gold/silver/platinum content in the export product plus admissible wastage and other input values; for loaned gold B also includes interest paid in free foreign exchange. Under replenishment, the actual purchase price of precious metals by nominated agencies plus permitted service charges are included in B for value addition calculations.

Hospital approval under section 17: employer-paid treatment costs at approved hospital not treated as a perquisite for specified diseases.
Approval granted to M/s Divyajyoti Eye & Healthcare Pvt. Ltd. as an approved hospital under the proviso to section 17 read with Rule 3A(1) & 3A(2). Employer payments for employee or family medical treatment at the hospital for diseases listed in Rule 3A(2)(e) shall not be treated as a perquisite for sections 15-17, and the employer need not deduct tax at source under section 192. Approval is effective from issuance, valid for three years, and subject to compliance, modification, or withdrawal for misrepresentation or noncompliance.

Extension of due date for filing income-tax returns and audit reports, while interest for delayed filings continues to apply.
The administrative order extends the due-date for filing income-tax returns and required audit reports for the specified category of assessees, shifting the filing deadline to a later date in response to representations about practical difficulties; the extension is limited to the filing deadline and does not affect the continuing operation of statutory interest liabilities for defaults in furnishing returns.

Reverse charge tax exclusion: RCM-paid GST on cotton excluded from Form A industrial incentive certification.
Tax paid under the reverse charge mechanism on cotton purchases cannot be included in Form A certification for the T IDEA industrial incentive. Net SGST for certification purposes comprises SGST actually paid by the taxpayer; RCM amounts are excluded because the taxpayer claims Input Tax Credit for those payments.

Extension of recognition validity for Pre shipment Inspection Agencies extended to end of December for impacted listings.
The DGFT, exercising powers under paragraph 2.04 of the Foreign Trade Policy and relaxing Para 2.55(d) of the Handbook of Procedure, extends recognition validity of Pre-shipment Inspection Agencies listed in Appendix 2G whose validity or extended validity is up to 30.12.2019, such that those expiring between 30.9.2019 and 30.12.2019 are valid up to 31.12.2019.

Authorization for export of SCOMET items for repair establishes conditions, documentation and IMWG approval procedures.
Amendment to Paragraph 2.79C creates a structured regime for export, re export and return of SCOMET items for repair or replacement, requiring no change to original specifications, export only to the original supplier/OEM or approved repair agency, return within a prescribed period or prior extension approval, prohibition on authorizations for sanctioned or high risk destinations or where original licences were suspended, and prescribed supporting documents and firm undertakings; Chairman IMWG approval is required for authorizations with verification for new foreign entities and all approvals are placed before IMWG ex post facto.

Extension for delayed filing of Form No.10B allows acceptance of late submissions under a revised administrative deadline.
The Board, by administrative order, supersedes Circular No.10 dated 22.05.2019 and directs that the date in sub paragraph (ii) of paragraph 4 be read as the later deadline in place of the earlier deadline, thereby amending the applicable filing deadline for delayed submissions of Form No.10B for the specified assessment years.

Revisional Authority designation permits specified officers to revise subordinate GST orders within their territorial jurisdiction.
Authorises specified officers to act as Revisional Authority under section 108 of the West Bengal Goods and Services Tax Act, 2017, enabling them to revise orders or decisions of subordinate officers and certain orders of other State Tax authorities in relation to persons or registered taxable persons within the territorial jurisdictions listed in the Table. The order modifies earlier orders insofar as they relate to revision under the Act and preserves validity of actions already initiated under prior authorisations until disposal.