Entertainment services GST administration centralises registration, assessment, monitoring and collection within a dedicated jurisdictional ward.
GST administration for entertainment and luxury services is centralised through creation of Ward No. 209 (Entertainment), with jurisdiction extending across the National Capital Territory of Delhi. Registered dealers engaged in entertainment and luxury services are to be transferred to the specialised ward, and future registrations for entertainment activities are to be dealt with there. Officers appointed under the Delhi GST framework may exercise their statutory powers in relation to the ward.

TRQ quota for crude soya oil under India Mercosur Trade Agreement notified, enabling imports under Foreign Trade Policy.
Notification establishes a Tariff Rate Quota (TRQ) for imports of crude soya oil from Paraguay under the India Mercosur Trade Agreement, incorporates the TRQ into Para 2.107 of the Handbook of Procedures under the Foreign Trade Policy, and specifies the applicable in quota and out of quota tariff treatment as implemented by the referenced customs notification, thereby defining tariff treatment and the aggregate import quantity available under the Agreement.

Treatment of farm in expenditure as intangible asset allows depreciation after deducting the tangible asset component for tax purposes.
The amount paid for acquiring a Participating Interest (PI) in an E&P contract approved by the Government of India represents payment to acquire underlying rights, licences and obligations, not a partnership share; after reducing the component attributable to tangible assets, the residual amount shall be treated as an intangible asset (a business or commercial right akin to a licence) and is eligible for claim of depreciation under clause (ii) of sub section (1) of section 32 of the Income tax Act.

Annual return filing compliance: Seminar to explain GSTR-9 procedures and resolve taxpayer queries before the filing deadline.
Annual return filing under GST in Form GSTR-9 must be completed by the stated deadline; a seminar will explain procedural compliance, demonstrate correct completion of the form, and allow officers to clarify queries, with trade associations asked to circulate the notice to members for action.

Parking of Funds in Short Term Deposits prohibited where the bank invests in the same mutual fund scheme; trustees must prevent conflicts.
Mutual funds must not park scheme funds in short term deposits of a scheduled commercial bank that has invested in that scheme; Trustees and AMCs must ensure no scheme's funds are placed in an STD of any bank that is itself an investor in the same scheme. Conversely, a bank holding a scheme's STD shall not invest in that scheme until the STD with that bank has been withdrawn. These requirements are obligations on Trustees/AMCs to prevent conflicts of interest and ensure investor protection.

Recovery of export benefits: re-imports require no-incentive certificate, Customs must verify and recover inadmissible credits.
Customs must ensure production of a no-incentive certificate from the Regional Authority of the Directorate General of Foreign Trade before clearing re-imported exported goods; where incentives were availed at export, Customs shall withhold clearance until compliance and coordinate with trade authorities to recover any inadmissible duty credit, and review past re-import cases for necessary recovery action.

Document upload requirement removed: licensed commodity licence no longer required for registration, easing compliance for applicants.
The circular deletes the prior requirement to upload a licence for licensed commodities as part of the documents for all types of registration. The condition that a licence showing the licensee's name, licence period, signature, stamp and seal be uploaded is withdrawn and the change applies henceforth. The circular is clarificatory only and traders with doubts are directed to seek further clarification from the issuing office.

Commercial paper regulatory alignment: deletion of provision permitting deposits by CP issuance, altering company deposit treatment.
Sub-regulation (3) of Regulation 6 of the FEMA (Deposit) Regulations, 2016 permitting companies to accept deposits through issuance of Commercial Paper has been deleted to align FEMA Deposit Regulations with other statutes and regulations that treat CPs as money market instruments and exclude CP proceeds from the definition of deposits; FEMA provisions already allow non-resident investment in Indian CPs. Category I Authorised Dealers are to notify constituents; the circular is issued under the Foreign Exchange Management Act and without prejudice to other statutory permissions.

Free ATM transactions clarified: failed and non cash on us transactions excluded, and customers not charged for failures.
Transactions that fail due to technical reasons-including hardware, software, communication issues, non-availability of currency, invalid PIN/validations, or other declines directly attributable to the bank or service provider-shall not be counted as valid ATM transactions and no charges shall be levied. Non-cash 'on us' transactions at the card issuing bank's ATM (e.g., balance enquiry, cheque book request, tax payment, funds transfer) are likewise excluded from the number of free ATM transactions.

All Industry Rates applicability revoked for Brand Rate fixation post GST; unrecovered duties claimable on actual basis.
Post GST, the premise for applying All Industry Rates (AIRS) to fix Brand Rate of duty drawback no longer exists because Central Excise and Service Tax on inputs are subsumed into GST with input tax credit/refund; paragraphs 3(a) and 3(b) of the earlier circulars are not applicable to post GST exports. Duties not neutralized may be claimed by exporters on an actual basis under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 2017.

All Industry Rates applicability limited: Brand Rate calculation no longer uses AIRS post GST; exporters must claim duties on actual basis.
The notice clarifies that pre GST use of All Industry Rates for determining Brand Rate of duty drawback relied on inputs being exempt from Central Excise; since GST subsumed those levies and permits input tax credit/refund, that premise no longer exists and the earlier circular paragraphs are not applicable post GST. Exporters may claim unrecovered duties under the Duty Drawback scheme on an actual basis pursuant to Rules 6 and 7 of the Drawback Rules, 2017, and should report implementation difficulties to the Assistant/Deputy Commissioner (DBK).

Insolvency professionals must file specified electronic forms for CIRP monitoring within set timelines; historic filings due by 30 Sep 2019.
The IBBI requires insolvency professionals to electronically file Forms IP 1 and CIRP 1-6 on an IBBI platform using DSC/e signature for monitoring CIRP stages and IP performance; historic filings due by 30 September 2019 and ongoing filings due within the stage specific timelines (generally within seven days of the event).

Presumptive taxation under section 44AE: calculation based on gross vehicle weight for goods carriages, unladen weight for tractors and road-rollers.
Computation under section 44AE must follow Motor Vehicles Act definitions: a heavy goods vehicle is a goods carriage whose gross vehicle weight exceeds 12,000 kilograms; tractors or road-rollers are assessed by unladen weight. Presumptive income is Rs. 1000 per ton of gross vehicle weight per month for heavy goods vehicles, and Rs. 1000 per ton of unladen weight per month for tractors and road-rollers where gross vehicle weight does not apply.

Composition scheme option allows eligible small taxpayers to opt in and file specified GST forms for simplified tax compliance.
A registered person opting to pay State tax under the notification must file intimation in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03; new applicants may indicate the option in FORM GST REG-01 at registration. The option for any place of business on a PAN applies to all places of business under that PAN and is effective from the start of the financial year or from the date of registration for new registrations. Chapter II of the rules applies mutatis mutandis subject to the stated exceptions.

Advance authorization norms exclude specified items listed in a new appendix, preventing repeat authorisations for those goods.
Para 4.12(vi) of the Handbook of Procedures 2015-20 is amended to provide that norms ratified by Norms Committees remain valid for repeat Advance Authorizations except that this para does not apply to authorisations for items listed in newly added Appendix 4P. Appendix 4P specifies excluded categories: cashew in any form, restricted/prohibited import items, items under para 4.11 of the Foreign Trade Policy, and items subject to pre-import conditions under Appendix 4J.

Document Identification Number requirement mandatory for tax communications; manual exceptions require prior approval and timely regularisation.
No income-tax communication may be issued on or after 1 October 2019 without a computer-generated Document Identification Number (DIN) quoted in the body; limited exceptions allow manual issuance only with written reasons and prior written approval of the Chief Commissioner/Director General, and manual communications must state the absence of a DIN. Non-conforming communications are invalid. Manual communications under specified exceptions must be regularised within 15 working days by uploading to the system, generating and communicating the DIN; a seven-day intimation is required to the Systems authority for functional unavailability, and pending manual notices must be uploaded by 31 October 2019.

No-incentive certificate requirement: importers must produce proof before clearance to enable recovery of export incentives.
Customs must ensure production of a no-incentive certificate from the Regional Authority of DGFT before clearance of re-imported goods, placing the onus on the importer to prove that export incentive or duty-credit benefits have been refunded or adjusted; field formations must review past re-imports, coordinate with DGFT to recover inadmissible incentives, issue standing orders and trade notices, and report compliance to the Drawback Division.

Registered valuer requirement: only IBBI-registered valuers may perform insolvency valuations; payments to unregistered valuers excluded.
Only valuers registered with the Board under the Companies (Registered Valuers and Valuation) Rules, 2017 are authorised to conduct valuations required under the Insolvency and Bankruptcy Code; appointment of unregistered valuers after 1 February 2019 is illegal, and payments to such persons shall not form part of insolvency resolution process costs or liquidation costs.

Zero-rated supply: sending goods abroad for exhibition alone does not qualify; invoice arises on sale or on expiry of the prescribed return period.
Sending specified goods abroad for exhibition or on consignment without consideration does not constitute a supply and therefore is not a zero rated supply; such movements are treated as sale on approval, require maintenance of prescribed records and accompaniment by a delivery challan, and do not require bond or LUT. Tax invoices must be issued for quantities sold abroad at the time of sale and for unsold/ unreturned quantities on expiry of the stipulated period; refunds of input tax credit may be claimed only after issuance of the tax invoice and if otherwise eligible under the refund provisions.

Intermediary status: suppliers providing ITeS on own account are not intermediaries, facilitation-only providers are intermediaries.
The circular clarifies that a person who supplies ITeS services on his own account is not an intermediary, while a person whose role is limited to arranging or facilitating another's supply (pre delivery, delivery and post delivery support) is an intermediary. Where both own account ITeS services and facilitation services are supplied together, classification depends on facts and which service is the principal supply. A supplier not treated as an intermediary may qualify as export of services if statutory location, place of supply and convertible foreign exchange payment criteria are satisfied and the parties are not merely distinct establishments of the same person.