Restriction on input tax credit: availment limited where supplier upload is missing; deferred claim permitted upon later uploads.
Sub rule (4) of rule 36 restricts availment of input tax credit for invoices or debit notes whose details have not been uploaded by suppliers; taxpayers must self assess claims in their returns and may claim only an additional proportionate amount relative to the eligible ITC reflected from supplier uploads as shown in GSTR 2A. The restriction is consolidated across all suppliers, excludes categories outside supplier upload requirements, and withheld credit may be claimed in later periods when suppliers upload requisite details.

Document Identification Number requirement: all CBIC communications must quote DIN to enable online verification and authenticity.
Generation and mandatory quoting of a Document Identification Number (DIN) is required on all communications (including e mails) by any CBIC office from 24.12.2019; the cbicddm.gov.in portal has been enhanced for electronic DIN generation and online verification. Communications lacking an electronically generated DIN, and not covered by exceptions in Circular No. 37/2019, shall be treated as invalid and deemed never issued unless regularised as per the stated procedure. Chief Commissioners/Director Generals must circulate these instructions and report implementation difficulties.

CBIC communications to taxpayers must include an electronically generated DIN; communications without DIN are invalid and unverifiable.
All communications by any CBIC office to taxpayers and concerned persons must carry an electronically generated Document Identification Number (DIN), produced via the enhanced DDM online platform, enabling online verification, creation of a digital audit trail and standardized, prepopulated DIN-bearing templates for search authorisations, summons, arrest memos, inspection notices and provisional release orders; communications lacking an electronic DIN (except as previously exempted) are to be treated as invalid and deemed never issued.

Withdrawal of circular on ITeS under GST retracts prior guidance to restore uniform statutory application by field formations.
The Commissioner has ab initio withdrawn the departmental circular providing clarifications on supply of Information Technology enabled Services (ITeS) under the local GST regime, citing apprehensions about its implications and directing withdrawal to ensure uniform implementation of the law across field formations; the withdrawal operates as an administrative retraction of interpretive guidance and took effect from the stated operative date.

Optional annual return filing allows eligible taxpayers to file or omit GSTR 9/GSTR 9A before due date; portal blocks late filing.
Notification No.47/2019 makes annual return filing optional for registered persons with aggregate turnover not exceeding two crore rupees for FY 2017 18 and 2018 19; composition taxpayers may optionally file FORM GSTR 9A and other eligible taxpayers may optionally file FORM GSTR 9 for those years before the due date, after which the common portal will not permit filing. Taxpayers may self ascertain and pay any tax shortfall or ineligible input tax credit through FORM GST DRC 03.

Official email id update: all incident and seizure reports must be sent to the new Investigation Customs address.
The Office of the Commissioner (Investigation Customs) designates [email protected] as the exclusive official email for receipt of all incident reports, seizure reports, and future correspondence, directing principal chief commissioners and chief commissioners of all customs zones to forward such communications to this address and to update their records accordingly.

Import quota allocation for urad expanded; millers and refiners must apply online with capacity proof and meet the deadline.
Allocation of additional urad import quota for fiscal year 2019-20 is restricted to Millers/Refiners with documented refining/processing capacity who must submit ANF-2M online plus a copy by email, pay the prescribed fee, and submit a self certified capacity certificate. One application per IEC is allowed. The EFC will allocate quota considering processing capacity, quantity applied for and number of applicants; available quota will be distributed equally or up to the applied quantity, and successful applicants must ensure consignments reach Indian ports by the fiscal year end without extension.

Import quota on Urad pulses restricts imports to millers and refiners under DGFT procedure, with treaty exemptions.
Import of Urad is restricted and subject to an annual quota, with imports under the quota permitted only to Millers/Refiners pursuant to procedures to be notified by the Directorate General of Foreign Trade; the restriction excludes Government import commitments under bilateral or regional agreements or memoranda of understanding.

Corporate Dealer Profile data entry rules require GSTIN-based financial and production details under the departmental assessment module.
Directions were issued for entering and maintaining taxpayer particulars in the Corporate Dealer Profile module available on the departmental website under the Assessment tab for Joint Commissioner (Corporate Circle) users. The enclosed guideline requires GSTIN-based entry of financial and production profile data, including unit details, nature of business, entity type, partners or proprietor information, books of account, capital, cash credit and collateral particulars, vendor and customer lists, principal raw material suppliers, plant and machinery additions, employee expenditure, and red-flag indicators, with mandatory fields to be completed before proceeding.

TDS deadline extension extends payment and Form 26QD filing deadlines, with certificate issuance deadline also deferred.
Order under section 119(2) extends due dates for payment of tax deducted at source under section 194M and for furnishing the challan-cum-statement in Form 26QD to 31.12.2019 for the specified prior months, citing deployment of the electronic payment utility on 17.12.2019; the due date for furnishing the certificate of deduction in Form 16D for those deductions is extended to 15.01.2020.

Line of Credit supports renovation financing with majority India-origin supply requirement and a multi-year terminal utilization period.
Exim Bank's Government-supported Line of Credit finances renovation of Bulawayo Thermal Power Plant through exports eligible under India's Foreign Trade Policy, requiring at least seventy-five percent of each contract price to be supplied from India, with the remainder procurable abroad; shipments must be declared in the Export Declaration Form, no agency commission is payable under the LoC although exporters may pay from their own funds or Exchange Earners' balances after realization, and AD Category I banks must notify exporters and seek full details from Exim Bank. These directions are issued under FEMA and preserve other statutory permissions.

Line of Credit support for export-financed infrastructure with Indian sourcing requirement and export declaration compliance.
A Government-supported Line of Credit finances export of eligible goods and services for a specified infrastructure project, requiring at least 65 per cent of contract value to be supplied from India and allowing the remainder to be procured abroad. Shipments must be declared in the Export Declaration Form. No agency commission is payable from LOC funds; exporters may use their own resources or Exchange Earners' foreign currency balances to pay commission after realisation of export proceeds, subject to existing remittance rules. Category I authorised dealer banks must notify exporters and facilitate compliance with these directions issued under foreign exchange directions.

Direct Port Delivery eligibility updated: importers must meet AEO/TEU criteria, avoid exclusionary offences, and follow procedural conditions.
Eligibility for DPD is limited to importers with AEO Tier I-III status or a clear compliance record with 25 FCL TEU imports in the prior year (relaxable in deserving cases), subject to Annexure A application. Exclusions cover mis declaration/duty evasion cases in the last five years, ongoing prosecutions under the Customs Act, goods subject to 100% examination, and primarily LCL importers. Conditions require consignments to be fully facilitated or not examined, opening a PD account and arranging transport, filing advance bill of entry and duty payment, providing container details prior to vessel arrival, and complying with scanning/investigation requests and other prescribed formalities.

Proof of exports requirement amended to permit self attested Exporter's shipping bill copy in place of E.P. copy.
Para 4.68(a) of the Handbook of Procedures 2015-20 is amended to allow submission of a self attested Exporter's copy of the shipping bill as proof of exports for gold, silver and platinum jewellery and articles, in place of the E.P. copy. The remaining proof of export requirements-customs attested tax invoice under GST rules and bank certificate/e BRC of realization in Appendix 2U-remain unchanged.

Lottery taxation: GST Council set a uniform 28% GST on lotteries and approved compliance measures including a GSTR 1 amnesty.
The Council imposed a uniform GST rate of 28% on State run and State authorised lotteries effective 01.03.2020; approved compliance and revenue measures including a one time GSTR 1 amnesty (late fees waived if filed by 10.01.2020), amendment of Rule 36(4) to cap unmatched ITC at 10%, insertion of Rule 86A to block ineligible ITC, and blocking of e way bill generation for repeated non filers; exempted certain long term industrial leases by government owned entities effective 01.01.2020; raised GST on specified plastic bags/FIBC to 18% from 01.01.2020; approved SOP for non filers and creation of zonal/state Grievance Redressal Committees; and noted GSTN timelines for e invoicing, New Returns and Aadhaar linkage.

Condonation of delay under section 119(2)(b) extended to Assessment Year 2017-18 for filing Forms 9A and 10.
The Central Board of Direct Taxes has partially modified Circular No. 7 of 2018 to extend its applicability to condonation of delay in filing Form No. 9A and Form No. 10 for Assessment Year 2017-18, thereby making the earlier administrative relief available for those filings without changing the underlying condonation criteria.

Management and advisory services by AMCs limited to specified FPI categories, with transitional continuance for existing agreements.
AMCs may provide management and advisory services only to specified FPI categories: government and government related investors, appropriately regulated entities (pension funds, insurance or reinsurance entities, banks and mutual funds), and appropriately regulated FPIs where those categories hold more than fifty percent. AMCs may continue pre existing agreements with other FPIs only for the agreement term or one year from the circular, whichever is earlier. The proviso to clause (vi) of Regulation 24(b) applies to these permitted categories and the provisions are effective immediately.

Mandatory electronic submission of supporting documents in customs declarations requires code and IRN inclusion, enforcing paperless Bills of Entry.
Electronic submission via e SANCHIT of specified supporting documents is mandatory for every Bill of Entry, and each declared invoice and transport document must include the e SANCHIT reference with the prescribed document code and IRN. Other supporting documents such as country of origin certificates and PGA licences should be uploaded electronically by beneficiaries or PGAs; physical copies are to be avoided and field offices must ensure compliance.

Extension of advance tax payment deadline granted for assessees in North Eastern States due to widespread internet disruption.
Extension of payment deadline for the December instalment of advance tax under the administrative powers conferred by section 119(2)(a) was exercised to address large-scale disruption of internet services in the North Eastern States, extending the last date for payment for all assessees, both corporate and non-corporate, in the affected States to relieve them from default consequences tied to the original due date.

GST appellate limitation periods clarified until the tribunal is constituted, preserving filing time from the later trigger date.
Clarifies the limitation periods for appeals and applications under the Tripura State Goods and Services Tax Act where the Appellate Tribunal has not yet been constituted. For an appeal under section 112(1), the three-month period is to be computed from the later of the date of communication of the order or the date on which the President or State President of the Tribunal enters office. For an application under section 112(3), the six-month period is likewise to begin from the later of those dates.