Appellate Authority appointments under GST Act: designated officers empowered to hear appeals within specified jurisdictions and prior actions preserved.
Authorises specified officers to act as Appellate Authority under the West Bengal Goods and Services Tax Act for the jurisdictions listed, enabling them to hear appeals against orders of Adjudicating Authorities and related matters involving registered taxable persons; subject to the Rules and modifying earlier authorisations while preserving actions already initiated by previously authorised appellate authorities until final disposal.

Position limits in interest rate derivatives updated to recalibrate participant categories and maturity bucket caps effective immediately.
Revises position limits for cash settled Interest Rate Derivatives, equating banks and Primary Dealers acting as clients with Trading Members and aligning institutional FPIs (excluding individuals, family offices and companies) with Trading Members while non institutional Category II FPIs follow client limits. Specifies higher ceilings for the 8-11 year maturity bucket than for the 4-8 and 11-15 year buckets, with separate caps for Trading Members and large institutional participants versus non institutional clients and scheme level mutual funds. Effective immediately under SEBI's regulatory powers.

Duty drawback treatment: foreign bank charges permitted within prescribed commission ceiling; excess must be deducted from FOB value.
Duty drawback may be permitted on FOB value without deducting foreign bank charges, provided such charges fall within the overall agency commission ceiling recognised by customs policy; where combined agency commission and foreign bank charges exceed that ceiling, the excess must be deducted from FOB. Customs field formations should regularise short realisations caused by foreign bank charges on the basis of documentary evidence and revise show cause notices accordingly, treating the notice's directions as a Standing Order.

Mandatory electronic submission of import supporting documents in e-SANCHIT required; missing uploads prompt electronic queries and verification.
Dispenses with paper submission of import supporting documents and requires mandatory electronic upload in e-SANCHIT, with air way bill and commercial invoice-cum-packing list as minimum requirements and additional documents where goods attract restrictions or exemptions. Shed officers must verify uploads before granting Out Of Charge and may issue electronic queries for missing documents, which importers/customs brokers must answer by uploading the specified files; the notice operates as a standing order for ACC (Import) staff.

Duty drawback: foreign bank charges not to be deducted from FOB when within overall agency commission limit, subject to evidence.
Duty drawback may be permitted on the FOB value without deducting foreign bank charges if such charges are documented; foreign bank charges and agency commission are to be treated within an overall 12.5% limit of FOB value, and if their combined amount exceeds that limit it must be deducted from FOB for granting drawback. Field formations should regularise short realisations based on documentary evidence and treat related show cause notices accordingly.

Advance Authorisations disallowed where export items are gold medallions and coins or fully mechanised jewellery.
Advance Authorisations are disallowed where the export item is Gold Medallions and Coins or any jewellery/articles manufactured by a fully mechanised process; the notice invokes powers under the Foreign Trade Policy 2015-2020 and bars issuance of such Advance Authorisations for the specified export items.

E Proceeding requirement for electronic assessment proceedings, with limited exceptions and recorded administrative relaxations permitted.
Assessment proceedings for the financial year are to be conducted electronically via the E-Proceeding facility, with assessees required to respond through their E-filing accounts; specified exceptions include reassessment and summary provisions, set-aside matters, non-PAN and paper-filed returns without E-filing accounts, and stations with limited bandwidth. The principal tax officer may grant recorded relaxations in extraordinary cases. Notices and communications must comply with Document Identification Number guidance. Personal hearings remain available in limited circumstances such as examination of books, statutory inquiry invocation, witness examination, or where an adverse show-cause notice prompts an assessee request.

Income tax return forms: clarifications on schedules SH, AL, PAN placeholders, form selection and exemption entries.
Clarifies procedural requirements for ITR 5, ITR 6 and ITR 7 filing for AY 2019 20: how to record transferred shareholdings in Schedule SH I/SH 2 (use transfer date as "Date of allotment" and original allottee values), use of default PAN placeholders where PAN is unavailable, exemption from Schedule SH I for section 8/25 companies via utility dropdown, preliminary dropdown in Schedule AL I/AL 2 to avoid filling asset tables, ITR 5 taxing at MMR when AOP/BOI member details are missing, correct form selection for private trusts, direct entry of exempt income for investment funds/business trusts in Part B TI, and treatment of corpus donations and other exemption claims in ITR 7 via specified Part A/Part B entries.

Faceless assessment for specified machinery imports automates virtual-group processing to streamline clearance and reduce dwell time.
A pilot faceless assessment under Turant Customs will automatically queue and assign Bills of Entry for Chapter 84 to a system-nominated Virtual Group for scrutiny of assessment and import permissibility, with forwarding to shed/CFS for examination per RMS or examination orders; importers and customs brokers must upload requisite documents via e-Sanchit to facilitate prompt assessment.

Installation deadline for radiation portal monitors extended; non compliant seaports face derecognition for unshredded metallic scrap imports.
The Handbook of Procedures amendment extends the deadline for installation and operationalisation of Radiation Portal Monitors and Container Scanners at designated seaports; seaports that fail to meet the extended requirement will be derecognised for the purpose of imports of un shredded metallic scrap effective from the start of the subsequent import control period.

Declaration eligibility in legacy dispute resolution clarified: voiding of ineligible filings and specific appeals and arrears treatment.
Only eligible persons may file declarations under the Scheme; ineligible declarations made by incorrect responses are void. Appeals pending before forums other than highest courts are deemed withdrawn, including departmental appeals, while appeals or writs before the highest courts require formal departmental withdrawal applications after issuance of a discharge certificate. Each unpaid-return is a separate case; amount in arrears and tax dues are the net outstanding duty after prior payments, and relief is applied to that net amount with pre-deposits adjusted thereafter. A written binding waiver of appeal is required where a taxpayer chooses not to file an available appeal.

Valuation of money market and debt securities shifted to security level pricing using a mandated waterfall and agency-driven poll governance.
SEBI requires security level pricing for money market and debt securities using a documented waterfall approach by valuation agencies and AMFI. Traded/non-traded definitions are updated; amortization-based valuation is permitted transiently with comparison to agency reference prices, after which all securities must be valued from agency security level prices. Government securities are always agency-priced. Polling protocols, mandatory participation, governance, NAV timeline extension, disclosure of any deviations with rationale, prohibition on use of own trades for valuation, inter-scheme transfer pricing rules, and uniform treatment for below investment grade or default securities are mandated.

Transhipment of export cargo via LCSs to Nhava Sheva requires a Bill of Transhipment, ECTS seals and a bond.
The pilot permits transhipment from Bangladesh through specified LCSs to Nhava Sheva, requiring filing a Bill of Transshipment in triplicate, sealing the cargo with an ECTS seal (seal number declared), and furnishing a bond equal to twice the value of the goods. Cargo movement must be under customs supervision, mixed consignments for discharge in India are prohibited, and at the port the superintendent verifies ECTS seal integrity, records the sea manifest and trip report, after which the bond may be credited or cancelled.

All Industry Rates applicability ends post GST; exporters must claim unrefunded duties on actual basis under drawback rules.
Pre GST circulars allowing All Industry Rates (AIRS) for certain exempt inputs no longer apply in the post GST era because GST subsumes central excise and allows input tax credit/refund. Duties not refunded or neutralized post GST may be claimed by exporters on an actual basis under Rule 6 and Rule 7 of the Customs, Central Excise Duties Drawback Rules, 2017; exporters may approach the Brand Rate Unit for assistance.

GST taxpayer allocation establishes a single administrative interface between Central and State tax authorities for registered persons.
GST taxpayer administration in Rajasthan is allocated between Central Tax and State Tax authorities to maintain a single interface for registered persons. Six previously unallocated taxpayers are assigned to either the Centre or the State according to the specified turnover categories. Taxpayers may verify their assigned authority through designated websites and report discrepancies or missing details to either authority for rectification by the State Level Committee.

Extension of BEN 2 filing deadline allows filing without additional fee until the announced cutoff; BEN 1 timing aligns accordingly.
Extension of time to file e Form BEN 2 without payment of additional fee is permitted up to 31.12.2019, after which normal fee and additional fee provisions apply; the filing date for Form BEN 1 shall be construed accordingly to align with the BEN 2 extension.

Startup grievance redressal: mandatory expedited reporting and local startup cells ensure swift departmental accountability within prescribed short timeframes.
Grievances of Startups must be handled sensitively and with expedited reporting: submit a preliminary Action Taken Report by the next working day after the central office calls for a report and a final Action Taken Report within three working days; local Principal Commissioners may constitute Startup Cells and the concerned Commissioner remains accountable for grievances in their charge.

Composition levy option clarified for eligible registered persons, including filing procedure, PAN-wide application, and effective date.
Clarification is issued on the exercise of the option to pay State tax at the rate of three percent under Notification No. 281 dated 09 April 2019 for eligible registered persons. The option may be exercised by filing Form GST CMP-02 and Form GST ITC-03, or by indicating the option in Form GST REG-01 at the time of registration. The option applies to all places of business under the same PAN and takes effect from the commencement of the financial year or from the date of new registration.

Airport retail tax refund scheme for indigenous goods supplied to eligible international tourists without collecting domestic taxes.
Refund of tax paid on inward supplies of indigenous goods to retail shops located beyond immigration counters in the departure area of international airports was prescribed for supplies made to eligible international tourists in exchange for foreign currency. Retail shops entitled to claim refund must be registered under the SGST Act and hold a valid GSTIN. Supplies of indigenous goods to eligible passengers are treated as taxable supplies under GST but are exempted by the relevant notifications, so such supplies must be made without collecting tax from the passenger and refund may be claimed only in the manner specified.

RWA maintenance charges GST exemption applies up to the per-member monthly limit, with turnover and ITC rules shaping liability.
GST liability on monthly contributions charged by a Residential Welfare Association depends on the per-member monthly amount and the RWA's aggregate turnover. Services and goods supplied by an RWA for collective use are exempt up to Rs. 7,500 per member per month. If the RWA's annual aggregate turnover is below Rs. 20 lakh, registration and GST payment are not required even where the charge exceeds Rs. 7,500. RWAs may also claim Input Tax Credit on capital goods, goods and input services used for member supplies.