Mandatory e-storage of export documents requires digitally signed uploads at shipping bill filing; physical supporting documents disallowed.
Mandatory implementation of eSANCHIT requires exporters or their authorized persons to upload digitally signed supporting documents on ICEGATE at the time of filing the Shipping Bill; physical supporting documents are prohibited. A Shipping Bill is deemed filed and self-assessment completed when ICEGATE generates the Shipping Bill number. Clearance orders after assessment, payment and examination may be recorded and conveyed electronically. The authorized person must retain the assessed copy of the Shipping Bill and original supporting documents for the prescribed retention period and produce them when required; noncompliance attracts penal liability.

Composition levy election procedure clarified: CMP 02 selection and ITC 03 submission required, with an extended filing deadline.
Corrigendum amends paragraph 2(i) to revise the intimation procedure for electing the composition levy by requiring selection of the category "Any other supplier eligible for composition levy" in FORM GST CMP-02 and reiterates the obligation to furnish a statement in FORM GST ITC-03 pursuant to the applicable sub rule; it also extends the filing deadline and invites reporting of implementation difficulties to the Department.

Line of Credit conditions require majority Indian sourcing, manufacturer warranties, maintenance and prescribed export declarations.
A Government-supported Line of Credit to finance health-sector upgrades is conditioned on at least 65% of contract value being supplied from India, up to 35% procurement from outside India, equipment purchases from Indian manufacturers with a minimum three-year warranty plus long-term maintenance, and preference for Indian-sourced drugs. Shipments must be declared in the Export Declaration Form; no agency commission is payable though exporters may remit commission from their own funds or EEFC balances after realisation. Authorised Dealer Category I banks must notify exporters and refer them to the financing institution for full LoC details.

Line of Credit requires majority India-sourced exports, EDF shipment declarations, and bars agency commissions while permitting exporter-funded commissions.
Export-Import Bank of India's Government-supported Line of Credit finances eligible exports for specified infrastructure projects, requiring at least seventy-five per cent of contract value to be supplied from India and the remainder possibly procured abroad. Shipments must be declared in the Export Declaration Form and the facility is subject to a terminal utilisation period from project completion and to Foreign Trade Policy eligibility. No agency commission is payable under the facility; exporters may use own funds or EEFC balances for commissions subject to AD Category I bank authorisation after realisation. Directions are issued under FEMA.

Furnishing of bank account details now mandatory for new GST registrants, non-compliance constitutes a rule violation and triggers procedures.
The amendment requires newly registered persons (except those under rules 12 or 16) to furnish bank account details on the common portal within a prescribed period after registration or before the first return due date, makes failure a ground for action, excludes Kerala Flood Cess from value for valuation purposes, permits Government notification to mandate QR codes on invoices and bills, introduces electronic cash ledger transfers (FORM GST PMT-09), replaces "payment advice" with "payment order" for refunds, and creates a refund procedure for retail outlets in international departure areas under rule 95A.

System-based mismatch assessments for composition dealers halted; assessments may proceed only after hearing and lawful review.
Automated mismatch-driven assessments of Annexure 2A-2B for dealers under the Composition Scheme shall be discontinued because the portal does not present mismatch reports to composition dealers and purchases by such dealers are often evidenced by retail invoices or tax invoices lacking buyer identification. Pending assessments may be completed only after giving the dealer a proper opportunity to be heard and in accordance with law. Assessments already concluded on system mismatches should be reviewed under the statutory review mechanism to avoid hardship.

TRQ expansion for feed grade maize permits imports by State Trading Enterprises at a specified customs rate for actual users.
An additional TRQ allocation for feed grade maize for 2019 20 is authorised with imports permitted only through State Trading Enterprises under the HBP provision, subject to a specified customs duty and restricted to Actual Users; trade for trading purposes is prohibited and the application deadline for STEs has been extended as a one time relaxation.

Expert trade panel for gemstone and jewellery valuation established; membership subject to specified qualifications and commissioner discretion.
Constitution of an Expert Trade Panel is invited for valuation, identification, classification and examination of diamonds, precious and semi precious stones, pearls and gold/silver jewellery for import/export clearance. Applicants must show relevant trade expertise and experience, submit membership or institutional certification, a solvency certificate, and have no pending legal action. Panel members must give on the spot opinions when called; fees are payable by the importer/exporter. Selection follows committee recommendation, but inclusion is at the Commissioner's discretion; applications must be submitted by the stated deadline.

E-way bill verification and road checking instructions streamline goods vehicle inspections while requiring register entries and no harassment.
Instructions were issued for road checking of goods vehicles under the Uttar Pradesh GST framework to simplify and improve transit inspection. A mobile Android application was introduced for e-way bill verification by scanning the QR code and automatically fetching details from the server, while NIC Karnataka verification was to continue as before. The directions also covered collection and entry of lower-value tax invoices, monthly vehicle counting, simplified register maintenance, and a requirement to avoid harassment during road checking.

Project imports module now mandates system registration and PI bond linkage before import declarations can be filed.
The ICES Project Imports module requires digital project registration via the LIC/APR workflow producing a project number to be quoted in Bills of Entry; registration mandates entry of all imported items with quantity and CIF in foreign currency, mandatory PI bond details, sponsoring authority data, and limits on value and quantity. A new national provisional bond category PI is introduced for use across ports; project-linked provisional BES filings will record item wise debits against the project/bond, and finalisation via FAO/FDC roles will re credit the bond. Filing without a project number will be disallowed once changes are implemented.

Import quota allocation for pigeon peas: eligible millers apply within window; allocations per capacity and arrive by deadline.
Additional import quota for Pigeon Peas (Toor Dal) is open to millers/refiners with own processing capacity. Applicants shall apply online using ANF-2M, submit a self certified processing capacity certificate dated prior to this notice, pay fees per Appendix 2K, and send application copies by email. One application per IEC only. Allocations will be made by the EFC based on refining capacity, quantity sought and total applications, distributed equally or as per applied quantity (whichever is lower). Allocated imports must reach Indian ports by the specified deadline; no extensions.

Import quota increase for Toor: restricted imports now subject to a revised annual quota and DGFT procedures.
Importation of Pigeon Peas (Cajanus cajan)/Toor Dal is declared Restricted and made subject to an annual fiscal-year quota of four lakh metric tonnes, to be implemented as per procedure prescribed by the Directorate General of Foreign Trade; the restriction does not apply to Government import commitments under bilateral or regional agreements. The notification is issued under section 3 of the Foreign Trade (Development and Regulation) Act, 1992 read with the Foreign Trade Policy and takes effect from its publication in the Official Gazette.

Customs duty revisions and procedural Customs Act amendments effective immediately, altering tariff classifications and levy structures.
Immediate indirect tax measures follow introduction of the Finance (No.2) Bill, 2019 by declaration under the Provisional Collection of Taxes Act: chapter wise revisions to Basic Customs Duty (increases, reductions, selective exemptions and new nominal duties on petroleum crude and tobacco), tariff reclassification to align with HSN, withdrawal of certain end use exemptions, procedural and enforcement amendments to the Customs Act, anti circumvention insertion for Countervailing Duty, changes to safeguard appeal jurisdiction, GST compliance and appellate reforms, and Central Excise adjustments to duties on tobacco and petroleum.

Administrative mapping errors in GST portal: mis mapped refund applications can be processed by the authority receiving them.
Where the common portal forwards a refund application to a tax authority that is not the taxpayer's administratively assigned jurisdiction and the portal's facility to reassign refund applications is unavailable, the receiving tax authority must proceed with the processing of the refund claim and thereafter notify the portal of the incorrect mapping so subsequent applications transfer to the correct jurisdiction.

Place of supply: port cargo handling ancillary and determined by contract; processing of temporarily imported goods treated as export.
Port-related services that are ancillary to cargo handling are not tied to immovable property and their place of supply is determined by contract-based IGST provisions applicable to such services. Services on goods temporarily imported for processing and exported without being used in India (for example, cutting and polishing of diamonds) fall under the exception and their place of supply is determined by the IGST rules for services on temporarily imported goods subsequently exported.

GST on Penal Interest: taxable when included in supply value of goods; lender charged loan interest may be exempt.
The circular clarifies that penal interest for delayed EMIs must be included in the value of supply under s.15(2)(d) of the TNGST Act and is taxable when charged by the seller as part of a sale transaction; interest charged by a third party lender falls within the loan interest exemption and is not subject to GST. Penal interest satisfying the notification definition of interest is not treated as a separate Schedule II service of agreeing to tolerate or refrain, while non interest fees charged by lenders remain taxable.

Deemed adoption of central GST circulars ensures uniform state implementation unless the state issues its own circular.
The Commissioner invokes statutory power to deem CBIC Circulars as issued by the Commissioner of State Tax for implementing the Maharashtra Goods and Services Tax Act, making CBIC directions applicable to the State unless the Commissioner issues a separate Circular on the same issue; the Trade Circular is clarificatory and implementation difficulties may be reported to the Commissioner's office.

Reversal of Cenvat credit may not be required for certain services unless dual input restrictions apply.
Reversal of Cenvat credit is required only where the twin conditions of restrictions on both inputs and input services are met; services listed in the notification do not automatically become exempted services. For service activity involving supply of food or drink, valuation restrictions under the Service Tax determination rules apply and no further reversal under the Cenvat Credit Rules is required beyond those valuation restrictions.

Partial discharge of bonds enabled, allowing proportional crediting of bonds and bank guarantees as export obligations are fulfilled.
Partial discharge of bonds and corresponding bank guarantees for imported gold will be effected by proportionate online crediting in ICES 1.5 as export obligations are met, based on prescribed documentation submitted to jurisdictional customs authorities; the existing standard operating procedure and timelines for bond discharge apply mutatis mutandis, and a system advisory will provide details of the new functionality.

Standard Input-Output Norms for walnut kernels set conversion requirements for shell walnuts used to justify exports under trade policy.
Fixation of Standard Input Output Norms under Para 1.03 of the Foreign Trade Policy establishes SION entry E-134 for the Food Product Group governing exports of Walnut Kernels (Chandler variety), specifying the conversion ratio between exportable kernels and importable walnut in shell and prescribing the allowed input quantity to justify the declared export quantity for export authorization and compliance.