IGST refund verification mechanism extended - exporters must reconcile GSTR-1 and GSTR-3B and submit CA certificate by specified deadline.
The interim mechanism for verifying IGST payments where GSTN-to-Customs transmission failed due to payment mismatches is extended mutatis mutandis to the subsequent financial year. Exporters must compare cumulative IGST in GSTR-1 and GSTR-3B for the period and, where applicable, furnish a Chartered Accountant certificate certifying that refunded IGST matches actual IGST paid; the CA certificate must be submitted by the specified deadline.

No-incentive certificate requirement enforces recovery of export incentives on re-importation and conditions customs clearance accordingly.
Customs clearance on re-import shall be conditioned on presentation of a no-incentive certificate from the Regional Authority of the trade-policy administrator where export incentives under Chapter 3 of the Foreign Trade Policy were availed; field formations must review past re-imports and coordinate recovery of inadmissible duty credits, and submit a compliance report to the issuing office.

GST Annual Return Filing: assistance provided through local GST Seva Kendras and outreach mela before filing deadline.
The Principal Commissioner, GST, Ludhiana is holding a GST Annual Return Mela to assist taxpayers in filing Annual Returns (FORM GSTR 9/FORM GSTR 9A) and the Reconciliation Statement (FORM GSTR 9C) before the filing deadline; taxpayers with doubts may obtain guidance from listed CBIC GST Seva Kendras and divisional offices (with provided contact details), and a 96 page PPT guidance is available on the Commissionerate website.

Declaration under Sabka Vishwas Scheme: electronic filing required, committee estimate, payment and electronic proof yield discharge certificate.
Declarations under the Sabka Vishwas Scheme must be filed electronically in Form SVLDRS-1 for each case; the system issues an auto acknowledgement. The Designated Committee verifies the declaration, issues an estimate in Form SVLDRS-3, and the declarant must pay the indicated amount electronically within thirty days. Proof of withdrawal of appeals or writs must be furnished electronically. After payment and any required proof, the committee issues a discharge certificate in Form SVLDRS-4 within thirty days, or within thirty days of filing where Form SVLDRS-3 is not issued under the proviso.

SB005 alternate mechanism extended to allow officer-assisted invoice mismatch rectification and enable IGST export refund processing.
Extension of the SB005 alternate mechanism permits officer-assisted rectification of invoice mismatches in shipping bills to enable processing of IGST export refunds and compensation cess disbursal; stakeholders should use the reconciliation procedure established by prior circulars and report any implementation difficulties to the issuing office.

IGST refund verification mechanism extended; exporters must submit a CA certificate reconciling GSTR-1 and GSTR-3B payments.
An interim IGST refund verification procedure from Circular 12/2018 is extended to shipping bills for April 2018-March 2019; exporters must compare cumulative IGST payments in GSTR-1 and GSTR-3B for that period and furnish a Chartered Accountant certificate confirming no discrepancy between IGST refunded under the circular and actual IGST paid, by 30th October 2019.

IGST export refund rectification extended; exporters may use SB005 alternate mechanism and submit concordance tables.
Extension of the officer-mediated rectification mechanism for SB005 invoice mismatches is authorised for shipping bills filed up to 31.07.2019; a special processing drive at Air Cargo Complex, Mumbai from 3 September 2019 will operate three dedicated cells to receive concordance tables and resolve cases, with contact points provided and escalation to the Joint Commissioner (Exports) for any difficulties.

Non-applicability of section 56(2)(viib) for DPIIT-recognized startups halts related tax demands and prescribes assessment process.
Consolidates CBDT guidance that DPIIT recognized startups with a filed Form No.2 are not subject to taxation of excess consideration as income under the equity premium rule; assessors must accept the assessee's contention in limited scrutiny, obtain supervisory approval before pursuing the issue in multi issue or non Form No.2 cases, and meet prescribed timelines. Past additions on this ground in earlier assessments should not be pressed on appeal where the declaration exists, related demands are not to be pursued absent appellate confirmation, and a Startup Cell is established for grievance redressal.

Deadline extension for client securities handling guidelines extends compliance timeline; exchanges and depositories must notify members.
Extension of the compliance timeline for handling of clients' securities by trading and clearing members: specified implementation dates in an earlier circular are amended to later dates, and stock exchanges, clearing corporations and depositories must notify and disseminate the revised deadlines to their members and publish the circular on their websites under the regulator's statutory regulatory powers to protect investor interests and regulate the securities market.

Drawback claims: unresponded queries may be processed as zero; exporters may file supplementary claims under Rule sixteen.
The notice directs exporters, CHAs and stakeholders to check drawback claim status on ICEGATE and submit required documents or clarifications when queries are raised; claims listed in the annex have not been replied to despite reminders and the responsibility to respond rests with exporters and intermediaries.

IGST refunds mechanism extended to cover export payment mismatches, requiring reconciliation and a Chartered Accountant certificate for verification.
The notice extends the interim verification mechanism for IGST refunds to additional shipping bills where IGST payment records were not transmitted to the customs system due to mismatches between GSTR 1 and GSTR 3B, applying the earlier circular mutatis mutandis. Exporters must compare cumulative IGST payments in GSTR 1 and GSTR 3B for the extended period and furnish a Chartered Accountant certificate confirming no discrepancy between IGST refunded on exports under the mechanism and the actual IGST paid. Difficulties may be reported to the Commissioner of Customs.

IGST export refunds: invoice-mismatch rectification mechanism extended to more shipping bills, enabling revised processing including compensation cess disbursal.
The notice extends the officer-interface alternate rectification mechanism for IGST export refunds to resolve invoice mismatches (SB005 error) for shipping bills filed up to 31.07.2019, applying the processing approach of Circular 40/2018 and related circulars and inviting trade participants to report implementation difficulties to the Commissioner of Customs (Chennai-IV).

IGST export refund mechanism extended to permit officer assisted rectification of invoice mismatches, including compensation cess disbursal.
SB005 invoice mismatch cases under CBIC circulars are now eligible for an alternate officer assisted rectification mechanism extended to shipping bills filed up to 31.07.2019; the procedure permits supervised resolution of invoice detail discrepancies between shipping bills and GST returns and provides for revised processing in specified cases including disbursal of compensation cess, with exporters advised to report difficulties to the Commissioner of Customs (Chennai IV).

IGST refund error rectification: special camp enables exporters to correct CSB005 and SB006 refund errors promptly.
A special camp at the Centralized Refund Cell, ICD CONCOR, Dhandari Kalan, Ludhiana will operate from 02.09.2019 to 06.09.2019 to rectify IGST refund claims stalled due to error codes CSB005 and SB006; exporters and representatives may attend the camp or seek rectification through the Deputy/Assistant Commissioner at their respective export sheds, with designated coordinating officers available to facilitate expedited processing and engagement with revised SB005 alternate mechanism and compensation cess disbursal procedures.

Lease period flexibility in SEZs allows state policy limits to determine tenure, removes uniform cap, mandates registered deeds.
Lease rights in SEZs remain tied to the validity of the Letter of Approval, and lease tenure for developers, co developers and units shall not exceed the period allowed by the respective State Government/Union Territory policy. The prior uniform lease ceiling is withdrawn, registered lease deeds are mandatory, and existing agreements based on the earlier tenure may be administratively amended or adjusted at renewal.

IGST export refund rectification facility extended to more shipping bills and revised processing including compensation cess disbursal.
Extension of the rectification facility for IGST export refunds permits exporters to correct invoice mismatches under the SB005 alternate mechanism with an officer interface, covering shipping bills filed up to 31.07.2019 and enabling officer-mediated resolution of discrepancies for affected refund claims.

IGST refund verification requires a CA certificate under the interim GSTR reconciliation procedure for export shipments.
Extension of the interim IGST reconciliation procedure in Circular 12/2018-Customs to shipping bills filed for April 2018-March 2019: exporters must reconcile cumulative IGST in GSTR-1 and GSTR-3B for that period and submit a Chartered Accountant certificate confirming no discrepancy between IGST refunded under the circular and actual IGST paid, to the Assistant Commissioner (IGST Refunds), Custom House Visakhapatnam, by the prescribed compliance date.

IGST refund verification: CBIC applies prior circular solution to affected shipping bills, requiring CA certificates.
The notice directs that the remedial procedure set out in the earlier circular be applied mutatis mutandis to affected export shipping bills where IGST payment mismatches occurred, and requires submission of Chartered Accountant certificates evidencing reconciliation as a condition for refund processing, with a prescribed deadline and an invitation to report implementation difficulties to the office.

IGST export refunds rectification enables one-time correction of invoice mismatches to permit sanction of differential refunds.
Extension of a one-time officer-mediated rectification facility permits exporters to correct invoice mismatches causing SB005 errors, enabling sanction of differential IGST refunds where refund scrolls differ from IGST actually paid; the Board's processing guidelines must be followed strictly and include provisions for disbursal of compensation cess.

Certificate of Origin authorisation expanded: two associations enlisted and an issuing agency's office address updated.
The Director General authorizes a change of office location for Indian Industries Association and enlists two associations as authorized issuers of Certificate of Origin (Non-Preferential) under Appendix 2E of the Foreign Trade Policy, thereby updating the Appendix and expanding agencies permitted to issue non-preferential certificates.