Revenue laboratory testing preferred for customs samples, with CRCL as national referral and external referral when tests unavailable.
Preference is prescribed for testing customs-derived samples in Central Revenues Control Laboratories, with CRCL, New Delhi designated as a national Referral Laboratory for pharma, textile and food testing; where a Revenue Laboratory cannot perform a particular test, samples must be referred to the nearest appropriate government laboratory or approved external agency, while existing arrangements continue for Animal Quarantine, Plant Quarantine and Wildlife Crime samples.

Input tax credit reconciliation requires capping ITC to uploaded supplier details and reversal of excess in returns.
Taxpayers must reconcile ITC availed in FORM GSTR-3B for February-August 2020 with invoices uploaded by suppliers in FORM GSTR-1 by the September 2020 due date; cumulative ITC claimed for those months must not exceed the permitted cap based on eligible uploaded invoices, and any excess ITC identified must be reversed in Table 4(B)(2) of FORM GSTR-3B for September 2020, with the cumulative treatment being a temporary modification to prior clarifications and not expanding overall credit eligibility.

Cumulative input tax credit reconciliation governed February to August 2020, requiring reversal of excess credit in September returns.
For February through August 2020, rule 36(4) required cumulative reconciliation of input tax credit availed in GSTR-3B with eligible invoices and debit notes uploaded by suppliers up to the September 2020 GSTR-1 due date. Cumulative credit could not exceed 110% of eligible credit reflected in uploaded documents and remained subject to general credit eligibility conditions. Excess credit identified through reconciliation had to be reversed in Table 4(B)(2) of the September 2020 GSTR-3B, while the restriction applied independently for September 2020.

Cumulative input tax credit reconciliation requires September reversal where claimed credit exceeds the permitted supplier-uploaded invoice threshold.
ITC availed in GSTR-3B for February to August 2020 had to be reconciled cumulatively with eligible supplier-uploaded invoices and debit notes reflected up to the due date for September 2020 GSTR-1. Aggregate credit for those months could not exceed 110% of cumulative eligible uploaded credit, and could not exceed the tax otherwise eligible on supplies received. Excess ITC had to be reversed in Table 4(B)(2) of the September 2020 GSTR-3B; failure to do so was treated as availment of ineligible ITC in September.

Cumulative ITC reconciliation required for pandemic months; excess credit must be identified and reversed in September return.
Clarification directs cumulative reconciliation of ITC for February-August 2020 under sub-rule (4) of rule 36 of the CGST Rules, requiring taxpayers to reconcile ITC claimed in GSTR-3B with supplier-uploaded invoice details available until the GSTR-1 due date for September 2020. The cumulative ITC availed for those months must not exceed 110% of the cumulative eligible credit reflected by supplier uploads, subject to the ceiling under section 16, and any excess must be reversed in Table 4(B)(2) of GSTR-3B for September 2020.

Electronic filing of Preferential Certificate of Origin enabled for additional agreements, requiring DSC and online submissions from mid-October.
Preferential Certificate of Origin for exports under GSP, GSTP, India-Malaysia CECA and India-Singapore CECA will be applied for and issued through the centralized e COO platform from 15 October 2020; GSTP, IMCECA and ISCECA CoO applications must be submitted via e COO and manual applications filed before that date may be processed. GSP applicants may use e CoO from 15 October 2020 while a three month transition permits physical submissions until 14 January 2021. The system issues electronic CoO copies with image signature and stamp; a DSC (Class II/III with IEC embedded) and prior registration are required.

Export controls on diagnostic kits require manufacturer authorization via DGFT ECOM, documentation, and single application per IEC.
A conditional authorization regime allows export of specified diagnostic kits only within a prescribed quota and time window; exporters (manufacturers only) must apply via DGFT's ECOM system, submit proof of manufacture, a single application per IEC, and specified self attested documents including purchase orders, IEC and an undertaking certifying domestic commitments are met. Applications will be examined under the Handbook of Procedures and granted licences will have limited validity; late or incomplete submissions will not be considered.

Cumulative application of rule 36(4) limits input tax credit claimed; excess ITC must be reversed in September GSTR-3B.
Clarifies that for February-August 2020 taxpayers must cumulatively reconcile ITC claimed in FORM GSTR-3B with supplier-uploaded invoices as per GSTR-2A up to the due date for FORM GSTR-1 for September 2020; cumulative ITC claimed must not exceed 110% of the cumulative eligible uploaded credit and any excess ITC must be reversed in Table 4(B)(2) of FORM GSTR-3B for September 2020, while the 110% allowance applies independently for September 2020.

Investor consent for debt restructuring: trustees must obtain specified consents before enforcing security or entering inter creditor agreements.
Prescribes Debenture Trustee(s)' obligations on default of listed debt securities: treat default at the ISIN level; send investor notice promptly with proof, including options for negative consent on enforcement and positive consent for signing an ICA; allow 15 days for consent and convene a meeting within 30 days unless default is cured; act according to majority decisions at the ISIN level; form a representative committee if needed; and sign ICA only if the resolution plan complies with applicable laws and contains exit and protection clauses, with prescribed timelines for finalisation.

Faceless assessment: operational measures to ensure timely customs clearance and strict document submission and examination protocols.
Faceless Assessment implementation is refined to ensure timely assessment and clearance of Bills of Entry by prescribing continuous working days for Faceless Assessment Groups for prompt clearance of time sensitive consignments, strict requirements for provision and linking of complete supporting documents at filing, defined circumstances in which First Check examinations are ordinarily required, and structured reassessment routes depending on timing and impact on assessment, with original Certificates of Origin to be submitted at designated facilitation centres and TSKs serving as grievance and facilitation points.

Faceless assessment grievance facilitation creates helpdesk and nodal escalation channels for urgent Bill of Entry clearance concerns.
Faceless assessment grievance facilitation is established through the Turant Suvidha Kendra, functioning as a Facilitation Helpdesk for grievances concerning clearance of Bills of Entry. Importers, exporters, customs brokers and other stakeholders may approach designated officers or use specified electronic and telephone channels. A nodal officer acts as the single escalation point for urgent Bill of Entry clearance grievances, while implementation difficulties may be raised before the responsible additional or joint commissioner.

Designated FCRA Account requirement: foreign contributions must be received only in the specified SBI New Delhi branch, with permitted transfers.
Every person or entity granted registration or prior permission under the FCRA must receive foreign contribution only into a designated "FCRA Account" opened at the specified State Bank of India New Delhi Main Branch (NDMB); no funds other than foreign contribution shall be received in that account. Existing account holders must transition to the NDMB designated account within the prescribed period, fresh applicants must open the NDMB designated account prior to receiving foreign contribution if later granted permission, and banks must report prescribed remittance particulars under Section 17(2).

Rebate of State Levies: scrip claims allowed only where drawback paid and RoSL unpaid; recovery and record rules apply.
Scrip claims under the RoSL scheme must be filed online in ANF 4SL linking EDI shipping bills and e BRCs; admissibility is limited to shipping bills with Drawback disbursed and RoSL unpaid and transmitted from Customs/ICEGATE to DGFT. Applications may include up to fifty shipping bills and permit split scrips and selection of an EDI port of registration. Scrips are issued paperlessly by Regional Authorities after system approval, are subject to sample RMS scrutiny, require registration at the port shown before use, carry a fixed validity, and are subject to recovery, refund with prescribed interest and penal action for misdeclaration; ANF 4SL declarations and record retention obligations are mandated.

Supporting documents requirement: upload to eSanchit and file a Bill of Entry amendment so assessors can view added documents.
To ensure added supporting documents are visible to assessing officers, first upload documents on eSanchit and generate IRN numbers, then file an amendment to the Bill of Entry-online via ICEGATE or through the Service Centre-tagging the supporting documents; additions are auto-approved while deletions require officer approval, and amendments should be completed before replying to officer queries.

Sea Cargo Manifest filing: phased mandatory electronic compliance and ICEGATE registration with extended transitional relief for filings.
The Sea Cargo Manifest and Transhipment Regulations establish phased electronic filing and stakeholder registration on ICEGATE, replacing legacy import/export manifests with SAM, SEI, SDM, SDN and permitting CSN filings by parties to the transport document. The regime prescribes filing and amendment timelines, introduces national container and transhipment bond categories (CG and TG), reduces securities and exempts certain licensed brokers and AEOs from fresh securities, and implements a Cargo Identification Number system (PCIN/MCIN) to link declarations and streamline transhipment procedures. Noncompliance attracts penalties per the regulations.

Jurisdiction allocation for international taxation: income-tax authorities assigned specific assessee classes and PAN-based divisions for assessment.
The Principal Chief Commissioner (International Taxation), Delhi, authorised specified ACIT/DCIT(IT) circles to exercise jurisdiction under Chapter VIII of the Finance Act, 2016, identifying each circle's headquarters, supervisory Range Head and Commissioner, and the classes of assessees covered-allocated by geographic charge, administrative control, PAN-character or surname groupings, and by assessee type; the order supersedes the prior office order and is effective immediately.

Leave Travel Concession cash package links reimbursement to GST purchases, digital payments, and higher spending thresholds.
Special cash package in lieu of one Leave Travel Concession is made available to Central Government employees during the Block 2018-21 as a reimbursement measure linked to leave encashment and deemed LTC fare. Eligibility depends on opting for both components and spending beyond the applicable entitlement, including three times the deemed fare value, on GST-rated purchases or services from GST-registered vendors through digital mode, supported by invoices. Leave encashment is subject to TDS, while deemed LTC fare reimbursement is exempt on existing LTC lines pending legislative amendment.

Faceless Assessment ensures expedited customs clearance by mandating continuous assessment, standardized queries, and streamlined checks.
The Circular prescribes measures to operationalise Faceless Assessment for Bills of Entry, requiring continuous assessment rosters, DG Systems dashboards for monitoring, standardisation and reduction of assessment queries, harmonised rules for First Check examinations (limited to defined categories), centralised RMCC examination orders and clarified reassessment routes under section 149, while reiterating procedures for submission of original Certificates of Origin and designating Turant Suvidha Kendras for grievance facilitation.

GST Council extends GSTR 1/3B regime, approves QRMP, mandates GSTR 1 before GSTR 3B, and extends compensation cess, but borrowing options lacked consensus.
The Council authorised reopening of the TRAN 1/TRAN 2 portal for 26 technical glitch cases, ratified recent notifications, and granted in principle approval to REAP and the QRMP scheme. It extended the GSTR 1/GSTR 3B regime until legal alignment by March 2021, mandated GSTR 1 filing before GSTR 3B from 01.04.2021 with system enforcement (late fee and interest population; e way bill blocking), tightened HSN/SAC reporting, mandated PAN/Aadhaar linked validated bank accounts for refunds, included GST laws in the Economic Offences Limitation schedule, and extended Compensation Cess beyond June 2022 until shortfall is covered while compensation borrowing options remained unresolved.

Transitional input tax credit verification requires scrutiny of TRAN-1 and TRAN-2 claims against prior-regime returns and invoices.
Verification of unutilized input tax credit carried from pre-GST tax regimes through TRAN-1 and TRAN-2 is required to ensure that migrated dealers claim only eligible transitional credit. Proper officers must examine the genuineness of such credit under the applicable GST transitional provisions by referring to prior-regime returns, relevant invoices and GST portal reports. The verification is required to be completed within the prescribed three-month period to safeguard revenue.