Utilization of integrated tax credit: integrated credit must be exhausted before using central or state tax credits on liabilities.
Input tax credit of integrated tax must be completely exhausted before central tax or state/union territory tax credits can be utilized; the amended provision allows integrated tax credit to be applied toward integrated, central and state/UT liabilities in any order or proportion subject to mandatory exhaustion of integrated tax credit, and the rules provide illustrative allocation methods while allowing existing portal functionality to remain in use until updated.

Revocation of registration applications require outstanding returns to be filed on portal before revocation is processed.
Applicants seeking revocation of cancellation of registration must, where cancellation is effective from the cancellation order date, furnish all returns due up to that date and pay amounts shown before applying; returns for the period between the cancellation order and the revocation order must be filed within thirty days of the revocation order. If cancellation is retrospective and the portal prevents filing, an application may be filed provided all returns for the period from the effective cancellation date to the revocation order date are furnished within thirty days of the revocation order.

Testing scope update: revenue laboratories now test additional listed items, verify local availability before sending samples outside and notify stakeholders.
Revenue laboratories have expanded capabilities to test additional items listed in Annexure I and Annexure II; field formations must confirm with their jurisdictional laboratories that testing for a particular listed item is unavailable locally before forwarding samples to outside laboratories, and Principal Commissioners/Commissioners must issue public notices while reporting implementation difficulties to the Board.

Customs revenue reporting discontinued; zonal fortnightly reports ceased as data is available in EDW, implement accordingly.
The Board directs discontinuation of fortnightly zonal Customs revenue reports previously required under earlier letters, noting irregular submissions and that most revenue data are accessible in the Electronic Data Warehouse (EDW), and instructs Chief Commissioners to implement the cessation and take appropriate action.

UNSC resolution implementation requires Customs to prevent prohibited DPRK trade and sensitize officers through training and enforcement measures.
Customs is directed to ensure strict implementation of UNSC resolutions prohibiting specified imports and exports related to DPRK, to address instances where Bills of Entry or Shipping Bills incorrectly named DPRK as country of origin or destination, and to conduct sensitization programmes and take necessary legal action to prevent recurrence and ensure compliance.

MSME facilitation centre established to resolve customs, GST, DGFT and export-related issues for MSME units.
An MSME Facilitation Centre has been established at Custom House, Chennai to assist MSME units with IGST refunds, duty drawback, ITC refunds related to exports, licensing and EODC delays. The Centre is headed by a Customs nodal officer (DC/AC) with supporting staff and publishes contact officers for filing representations. It will coordinate with nominated nodal officers from Central GST, State GST and DGFT and accept representations via FIEO, CII or directly. A software for filing applications is being developed to expedite resolution; the Centre began functioning on 30-Aug-2019.

Manufacturing in bonded warehouses now requires an integrated application, unified digital records, and specified bond and tax procedures.
Prescribes the procedure and standardized application (Annexure A) for permission to carry out manufacturing or other operations in a bonded warehouse under section 65, integrated with the private bonded warehouse license; requires unified digital recordkeeping in Annexure B combining MOOWR, 1966 and Warehouse Regulations, 2016 data, and execution of a triple duty bond in Annexure C. Details verification visits, security and facility requirements, fiscal treatment of resultant products for export and home consumption (including GST invoicing and ex-bond bill of entry for duty payment), and duty treatment of waste or refuse.

Extension of TDS compliance deadlines provides relief to deductors by postponing filing and certificate issuance deadlines.
Under the exercise of powers conferred by section 119 of the Income-tax Act, the Central Board of Direct Taxes extends the deadline for filing the TDS statement in Form 24Q for the relevant financial year and separately extends the deadline for issuing the corresponding TDS certificate in Form 16 to redress genuine hardship caused by revision of the statement format and updating of the File Validation Utility.

Proper Officer designation: audit deputy appointed to register e commerce operators without physical presence for tax collection duties.
The Chief Commissioner designates the Deputy Commissioner (Audit), Vijayawada II Division as the Proper Officer for the State to register e commerce operators without physical presence who must collect tax at source; applicants must state the State/UT for collection in PART A and the State/UT of their principal place of business in PART B of FORM GST REG 07, and this designation overrides prior proceedings on proper officers.

Large Exposures Framework limits bank concentration, mandates look through, connectedness tests and mandatory reporting of large exposures.
The Large Exposures Framework mandates caps, measurement and reporting of banks' aggregated exposures to single counterparties and groups of connected counterparties, applied at consolidated and solo levels. Banks must aggregate on and off balance sheet exposures, recognise eligible credit risk mitigation consistent with Basel III, determine connectedness through control or economic interdependence, apply a mandatory look through approach to structures and CIUs, and report exposures meeting the regulatory threshold; most provisions became effective from April 1, 2019, with certain criteria phased in April 1, 2020.

Customs Inland Manifest requirement for eSealed export cargo mandates pre-departure filing and real time tracking verification.
Exporters using eSeal must file a Customs Inland Manifest on ICEGATE before cargo leaves their premises, quoting Shipping Bill numbers; the CIM must include vehicle, container and eSeal details, can cover multiple Shipping Bills per conveyance, and may be generated via an ICEGATE Excel utility into JSON. CIM data will be shared with the Risk Management System for real time tracking, and preventive officers at port may verify CIM details, record match or tamper status from eSeal readers, and submit container and seal statuses in the manifest system.

Prosecution timing: immediate or expedited launch for specified customs offences, with earlier action against foreign nationals.
The guidelines prescribe that prosecution under the Customs Act normally follows completion of adjudication, but for specified high-risk items prosecution should preferably be launched immediately after issuance of the Show Cause Notice, and in cases involving foreign nationals prosecution may be initiated at the earliest, including before issuance of the Show Cause Notice; the directions are to be treated as a standing order and circulated for implementation.

Bonded warehouse manufacturing approvals centralized under jurisdictional commissioner enabling duty-free inputs and export or DTA clearance.
Procedure under Section 65 establishes a decentralized approval regime with the jurisdictional Commissioner authorising manufacturing or operations in bonded warehouses; it allows import of capital goods and inputs duty-free for bonded use, permits resultant goods to be exported (zero rated) or cleared to the domestic tariff area with duty payable on DTA clearance only, removes geographic and export-obligation restrictions, prescribes a single digitalized account for compliance, and nominates a Nodal Officer as single point of contact for applications.

Bonded warehouse manufacturing operations require unified digital records, GST on domestic clearances and ex bond duties.
Applicants seeking manufacturing or other operations in a bonded warehouse must hold a private bonded warehouse licence and may use a consolidated application (Annexure A). Licensees must execute the prescribed bond (Annexure C), maintain digital receipt and removal accounts and submit monthly digital returns; a single combined record format (Annexure B) satisfies both MOOWR and warehouse custody regulations. Exported resultant products require a shipping bill and are not liable to import duty on contained imported goods; domestic clearances are taxable supplies under GST and require an ex bond bill of entry for import duty on inputs. Waste/refuse accountal and duty payment follow the specified provisions, with manual challan permitted where applicable.

Proper officer designation corrected for mobile squad tax officers under the Uttar Pradesh GST framework.
Clerical omission in an office order designating Deputy Commissioners, Assistant Commissioners and State Tax Officers posted in the Mobile Squad Unit as proper officers under specified provisions of the Uttar Pradesh Goods and Services Tax Act, 2017 was corrected. Serial No. 7 is to be read as including Section 127 along with Sections 54, 67(11), 68, 70, 126, 129 and 130, and the earlier office order stands amended to that extent.

Forgery of administrative order invalidates cancellation claim; original export notification remains in force.
A forged Office Order purporting to cancel DGFT Notification No.26/2015-2020 on the export policy for Beach Sand Minerals has been identified as not issued by DGFT. The original Notification remains operative and unamended, and the forged document should not be entertained or relied upon for any purpose.

Aadhaar delinking procedure requires RCC verification and ADG(S)-1 initiated ITBA delinking with e-filing and stakeholder notifications.
The SOP mandates that RCCs classify Aadhaar-PAN grievances, collect grievance letters, contact details, PAN and Aadhaar documents and audit logs from PAN service providers and ITBA, prepare an analysis report, and forward cases requiring action to the O/o Joint Director(S), ADG(S)-1 team. ADG(S)-1 will initiate Aadhaar delinking via ITBA after verification and coordinate with the e-filing team, taxpayers, service providers and originating RCCs to effect database refreshes and any subsequent allotment or restoration actions.

Auto-registration of IEC holders enables simplified ICEGATE access, email delivery of PGA-uploaded LPCO IRNs and consignment alerts.
Auto-registration on ICEGATE allows IEC holders to be registered using GST-provided email addresses, eliminating the digital signature requirement for information-only access; PGAs will upload LPCOs to eSANCHIT and IRNs will be sent to beneficiaries via the registered email. Beneficiaries who file declarations on ICEGATE will still need a digital signature. Registered users receive consignment enquiries, PDF declarations, and can reply online to Customs queries, including those from post-clearance audit, reducing the need for physical submissions. Field formations must prompt immediate registration and issue trade notices.

Paperless LPCO submission via eSANCHIT mandates PGAs to upload authorizations, disabling beneficiary uploads after cut-off.
The circular mandates paperless processing of LPCOs via the eSANCHIT platform, expanding PGA upload responsibilities to additional PGAs and LPCO types. IRNs for PGA-uploaded LPCOs will be communicated to beneficiaries at their ICEGATE-registered email addresses. Beneficiaries will be barred from uploading previously issued LPCOs on eSANCHIT from the cut-off date; PGAs must upload LPCOs issued during the 15-day pre-cut-off window and may upload earlier LPCOs to enable beneficiary use.

Technical glitch relief: taxpayers may seek redress for portal failures via service tickets and nodal officer applications.
Taxpayers unable to complete mandatory electronic transactions due to technical glitches on the MAHAGST portal may seek redress by creating a service ticket and submitting a prescribed application to the designated nodal officer (Annexure A). Each grievance must be filed separately, identify the affected module (Annexure B), and include contemporaneous evidence of bona fide attempts to comply (service ticket, screenshots, correspondence). The nodal officer verifies and forwards recommendations to the authority for IT redressal, and dissatisfied taxpayers may escalate to divisional supervisory authorities. Non-technical causes and legal/procedural issues are excluded.