Dynamic QR Code requirement: QR must reflect remaining payable and may use UPI or authorized collector IDs for B2C invoices.
Clarification prescribes that invoices to UIN holders are treated as B2C and require a Dynamic QR Code; UPI ID alone suffices (no bank/IFSC), third party collectors' UPI IDs may be used, foreign recipient invoices may omit QR, order IDs can substitute invoice numbers when uniquely linked, and QR amounts must show the remaining payable where part payments/adjustments exist, with full reconciliation on the invoice.

GST classification for sprinkler and drip irrigation parts: components solely for those systems attract the chapter's concessional rate.
Parts and laterals that are solely or principally usable with sprinklers or drip irrigation systems and classifiable under the HSN heading for sprinklers/drip irrigation attract the concessional GST rate applicable to that heading even when supplied separately; parts of general use that fall under other HSN headings will attract the GST applicable to those respective headings.

GST exemption on government loan guarantees reiterated for guarantees provided to government undertakings and public sector undertakings.
The circular reiterates that services supplied by Central or State Government to their undertakings or public sector undertakings by way of guaranteeing loans are exempt from GST under the relevant exemption entry in the notification, and asks recipients to report implementation difficulties to the issuing office.

GST on milling services: composite supply may be exempt; otherwise treated as taxable job work supply to registered recipients.
Milling of wheat into flour or paddy into rice supplied to a government entity for PDS may be exempt as a composite supply where the value of goods in the composite supply does not exceed the prescribed threshold; otherwise the supply is taxable as a job work service when provided to a registered person, including one registered for tax deduction at source.

GST rate classification: ropeway construction for tourism supplied to a government entity attracts the standard GST rate instead of concessional rate.
Construction of a ropeway supplied to a Government Entity does not qualify for the concessional 12% rate under entry No. 3(vi) when the structure is for commercial or tourism use; such projects are not covered by entries 3(iv) or 3(v) and instead fall under entry No. 3(xii), attracting an 18% GST rate under the Uttar Pradesh notification.

GST exemption on board-conducted examinations clarified; entrance fees and related input services are non-taxable, while accreditation services attract tax.
GST is exempt on services supplied by Central and State Boards (including bodies like the National Board of Examination) when those services consist of the conduct of examinations for students, including entrance examinations, and therefore fees charged for such examinations are not taxable. Input services supplied to such Boards relating to admission or conduct of examinations (such as online testing, result publication, printing of notifications, admit cards and question papers) are also exempt when provided to the Boards. Other services by the Boards, notably accreditation or registration services, are taxable.

GST exemption on annuity payments applies to access services, not to annuities for road construction services.
Services providing access to a road or bridge are exempt when consideration is annuity under the notification entry for supporting transport services (heading 9967), but construction of roads is classified as general construction services (heading 9954), and the access-service exemption does not apply to construction even if payment is deferred; consequently annuity payments for road construction are not exempt from GST.

GST exemption for catering services to educational institutions applies regardless of funding, covering mid day meals and anganwadis.
Catering services to educational institutions, including mid-day meal schemes, are exempt from GST under Entry 66(b)(ii) of the Uttar Pradesh notification. The scope includes pre-schools and schools; anganwadis qualify as educational institutions. The exemption applies regardless of funding source, whether government grants or corporate donations, and covers serving of food to schools and anganwadis.

Extension of time to seek revocation of cancelled GST registration: administrative extensions allowed with recorded reasons and possible hearing.
The SOP prescribes that where an applicant files for revocation of cancellation beyond 30 days but within 90 days, the proper officer will forward a written or e mail request with grounds to the Joint Commissioner (Executive) for consideration; the Joint Commissioner may grant up to 30 days' extension with reasons recorded or grant a personal hearing before deciding. An analogous procedure applies for the subsequent 30 day extension by the Additional Commissioner Grade 1. The manual procedure operates until an electronic GSTN functionality for FORM GST REG 21 is developed.

Provisional attachment of property: guidelines limit scope, require proportionate security, defined procedures and release safeguards.
Provisional attachment under section 83 permits temporary attachment of property, including bank accounts, during specified GST proceedings when the Commissioner, on reasoned grounds, considers it necessary to protect Government revenue. Attachment must be proportionate to estimated revenue, favor immovable property, avoid hampering normal business, allow substitution of acceptable immovable security, cease after one year or upon FORM GST DRC-23, permit objections with hearing, and follow special rules for perishable or hazardous property; properties exempt under the Code of Civil Procedure remain excluded.

Extension of limitation periods: appeals and other judicial or quasi judicial GST proceedings are covered, routine actions are not.
Extension of limitation periods applies only to judicial and quasi judicial proceedings such as appeals, reviews and revisions; tax authorities may continue to hear and dispose such matters and timelines for filing appeals against quasi judicial orders are extended in accordance with the judicial order. Non judicial actions - including original adjudication, investigations, scrutiny, issuance of summons, arrests, show cause notices and routine taxpayer compliances - are not covered by that extension and remain subject to statutory time limits and any specific statutory extensions.

Corporate Social Responsibility compliance: clarified obligations on applicability, spending, implementation, monitoring and penalties including impact assessment.
The circular clarifies that CSR obligations under Section 135 apply company specifically where net worth, turnover or net profit thresholds are met; the Board must ensure at least two percent average net profit spending (computed on profit before tax with section 198 adjustments), constitute and rely on a CSR Committee as required, and disclose policy and utilisation. Administrative overheads are capped at five percent of CSR spend; implementing agencies must meet registration criteria and register on MCA21 from 1 April 2021. Unspent amounts for ongoing projects must be transferred to a separate "Unspent CSR Account" and non ongoing unspent amounts to Schedule VII funds within prescribed timelines. Impact assessment, monitoring, mandated filings and civil penalties for transfer defaults are detailed.

Special investigation campaign targets mentha oil transport with enforcement based on VAT MIS and e-waybill analysis.
The circular mandates a seasonally timed special investigation campaign against irregular transportation of Mentha Oil and Menthal, directing zones to identify main and alternative routes, deploy mobile enforcement units, and base operations on coordinated analysis of VAT MIS, e-way bill and GST portal data to detect and intercept irregular consignments.

Line of Credit conditions for export financing to Guinea require majority Indian sourcing and set a fixed terminal utilisation period.
Government-supported Line of Credit to Guinea authorises Exim Bank to finance eligible exports for hospital construction and upgradation, requiring that a majority of contract value be supplied from India and that shipments be declared in the Export Declaration Form. No agency commission is payable from the LoC; exporters may pay commission from their own resources or Exchange Earners' Foreign Currency Account subject to realisation and extant rules. Authorised Dealer Category-I banks must inform exporters, permit remittance after full realisation, and seek LoC details from Exim Bank. The circular is issued under FEMA and without prejudice to other legal permissions.

Line of Credit terms require majority India sourcing, EDF shipment declaration and FEMA based compliance for supported exports.
Exim Bank's Government of India supported Line of Credit to Guinea finances eligible exports under India's Foreign Trade Policy, requires a substantial majority of goods, works and services to be sourced from India, mandates shipment declaration in the Export Declaration Form, prohibits payment of agency commission from the LoC while permitting exporter-funded or EEFC-funded commission remittances after realisation, and directs Authorised Dealer Category I banks to facilitate filings and ensure compliance with directions issued under the Foreign Exchange Management Act.

Line of Credit financing requires majority sourcing from domestic suppliers and EDF shipment declarations for exports.
Government-supported Line of Credit finances specified solar projects subject to export eligibility under the Foreign Trade Policy, a sourcing requirement that at least 75 percent of contract value be supplied from India with up to 25 percent procured abroad, declaration of shipments in the Export Declaration Form, and a terminal utilization period of 60 months from scheduled project completion. No agency commission is payable under the LoC, though exporters may remit commission from their own resources or EEFC balances after realisation, with AD Category I banks complying with extant instructions.

Safe deposit locker rules: updated CDD, security standards, nomination and 15 day claim settlement requirements.
Revised regulatory instructions require banks to apply Customer Due Diligence per KYC for locker hirers, maintain transparent allotment with CBS based vacancy and wait lists, adopt Board approved locker agreements, and follow specified rent, relocation and refund rules. Security standards mandate single point vault access, CCTV retention, BIS and Cyber Security Framework compliance for mechanical and electronic lockers, and protection of customer data. Operational controls include visitor logs, privacy during access, alerts to customers, master key custody and surprise verifications. Nomination, inventory and claim settlement procedures require prescribed forms, inventories with witnesses, 15 day settlement on proof of death, SOPs for break open, attachment, disposal and Board approved liability and insurance policies.

Extension of return filing deadline for VAT returns: online filing allowed, payment obligations unchanged; digital-signature filers exempted from hard copy.
The Commissioner has extended the last date to file first-quarter VAT returns for 2021-22 in Forms DVAT-16, DVAT-17 and DVAT-48 with annexures to the specified extended date. Tax payment obligations remain unchanged and must be paid in the usual manner under the Delhi VAT framework. Dealers filing returns with a digital signature need not submit a hard copy of the return/Form DVAT-56.

Export controls on COVID-19 rapid antigen kits: licensing required with application window, quota allocation, and documentary eligibility.
Export authorization for COVID-19 Rapid Antigen Testing kits is subject to a fixed quota and must be sought online through the DGFT ECOM system within the prescribed application window; export licences, if granted, will be valid for six months and applications will be examined per the Handbook of Procedures. Eligibility requires documentary proof of manufacture, supporting purchase orders or invoices, and a manufacturer's undertaking certifying that domestic commitments have been fulfilled. All documents must be self attested and incomplete or late applications will not be considered.

Repeated delivery default penalty: additional sanction for each repeat default, penalty proceeds transferred to settlement guarantee fund.
SEBI mandates that a repeated delivery default-defined as three or more defaults on delivery obligations within a rolling six month period-attracts an additional penalty calculated as a proportion of the delivery default value; penalty proceeds must be transferred to the Clearing Corporation's Settlement Guarantee Fund and the measure becomes effective one month after the circular's issuance.