Online AEO certification: digital filing and real-time monitoring required, with mandatory portal registration after transition.
The Board has launched a new web application version to enable digital filing, annexure upload, and real time monitoring for AEO T2 and T3 applications; existing T1 holders may reuse credentials. Applicants must register on the portal, upload required annexures after physical submission at the jurisdictional AEO cell, and may respond online to any deficiencies. A transitional allowance permits continued physical filing during the roll out period, after which portal registration will be mandatory; the earlier circular is modified accordingly and user guides and publicity measures will be provided.

Certificate of Origin authorization: M/s Oriental Chamber of Commerce and Industry enlisted to issue non-preferential certificates under FTP.
Authorization under paragraph 2.04 of the Foreign Trade Policy 2015-2020 enlists M/s. Oriental Chamber of Commerce and Industry as an authorized issuer of Certificate of Origin (Non-Preferential), adding the agency to the FTP appendices as the regional authorized issuer and formalizing its role in export documentation.

Dynamic QR Code applicability clarified for B2C invoices, with exceptions for foreign recipients, UIN holders, and third party collectors.
Clarifies that Dynamic QR Code is required on B2C invoices where the recipient has a UIN; UPI ID may be used without separate bank/IFSC details; an authorized collector's UPI ID may replace the supplier's; invoices to foreign recipients (place of supply in India with foreign payment) need not carry Dynamic QR Codes; order IDs may be used when invoice numbers are unavailable at payment time; Dynamic QR Codes must reflect only remaining payable amount when part payment/adjustment exists, with invoices showing total, adjustments, and balance.

GST classification of irrigation laterals: parts solely for sprinklers or drip systems follow the sprinkler heading, others follow their own.
The circular clarifies that laterals and parts that are solely or principally suitable for use with sprinklers or drip irrigation systems and are classifiable under the sprinkler HSN heading will attract the GST applicable to that classification even when supplied separately; parts of general use classifiable outside that heading will attract the GST rate applicable to their own heading. The clarification is effective from the operative date specified in the circular.

Government loan guarantee exemption under GST affirmed, exempting guarantees to undertakings and PSUs from tax.
Services consisting of government guarantees for loans taken by undertakings or Public Sector Undertakings from banking companies and financial institutions, when supplied by Central, State or Union territory governments, are exempt from GST; the exemption is reiterated and declared effective from the stated date, with implementation difficulties to be reported to the Commissioner.

Composite supply exemption applies to milling for PDS when goods component is minimal; otherwise reduced GST as job work applies.
Composite supply of milling and fortification supplied to State Governments for PDS is exempt under the composite-supply entry where the value of goods in the composite supply does not exceed the goods-value threshold, requiring case-by-case ascertainment. If the goods component exceeds that threshold, the supply is taxable as a job work service at the concessional rate when provided to a registered person, including those registered only for tax-deduction purposes.

GST concessional rate eligibility for government construction works denied for ropeway; standard commercial rate applies.
Concessional GST for composite works contracts supplied to a Government Entity applies only where the civil structure is meant predominantly for non business use; the public authority exclusion for Central or State Government does not extend to Governmental Authority or Government Entity. A ropeway for tourism is commercial in nature and therefore does not qualify for the concessional entry, being taxable under the standard works contract classification at the higher applicable GST rate, effective from the circular's operative date.

GST exemption on examination services: fees and related input services by central/state boards are not taxable; accreditation attracts GST.
GST is exempt on services by Central and State educational boards, including bodies such as the National Board of Examination, when those services are the conduct of examinations or entrance examinations; fees charged for such examinations and input services relating to admission or conduct of examinations supplied to those boards are not taxable. Other services by the boards, notably accreditation or registration/authorisation services to institutions or professionals, are taxable and attract GST.

GST exemption scope clarified: annuity for access to roads/bridges is exempt, annuity for construction of roads is taxable.
Annuity payments made for access to roads or bridges are exempt under the exemption for supporting transport/access services, but deferred payments characterized as annuities for the construction of roads are not covered by that exemption and remain taxable as consideration for construction services.

GST exemption for catering services applies to schools and anganwadis regardless of government or corporate funding.
Services provided to an educational institution by way of catering, including mid-day meal schemes, are exempt from GST and such exemption covers schools and pre-school entities like anganwadis; the exemption applies irrespective of funding from government grants or corporate donations.

Extension of time for revocation applications: officers may grant further time on sufficient cause and recorded reasons.
Extension of time to apply for revocation of cancelled GST registration is permitted on showing sufficient cause; applicants must request extension through the proper officer who forwards it to the jurisdictional Joint/Senior Joint Commissioner, who may grant or refuse the extension for reasons recorded in writing and, if granted, the proper officer will then process the revocation application under existing law and procedure.

Regulatory timeline extensions for market intermediaries allow delayed compliance for call recordings, KYC uploads and client statements.
Extension of compliance timelines for Trading Members, Clearing Members, KYC Registration Agencies and related intermediaries covering maintenance of client call recordings; client funding reporting; operation from alternate trading locations; uploading KYC forms and supporting documents on KRA systems with an extended window and backlog clearance period; and delayed issuance of physical Annual Global Statements upon client request. Stock Exchanges, Clearing Corporations and Depositories must notify members and publish the extensions, which are issued under statutory powers to protect investors and regulate the securities market.

Pre-import COVID testing for susceptible live animals required; negative test must accompany AQCS clearance for import into India.
Importation of specified susceptible mammals into India is conditional on pre-export COVID 19 testing in the exporting country and receipt by AQCS of a negative COVID 19 test report (no more than three days old) before issuance of advance No Objection Certificate/Final AQCS clearance, in addition to other existing import requirements.

Dynamic QR Code applicability: B2C invoices must include QR with UPI details; authorised collectors and order IDs permitted.
Clarifies that Dynamic QR Code is required on B2C invoices including those issued to UIN holders; the QR may contain the payee's UPI ID without bank/IFSC; an authorised collector's UPI may be used; invoices to foreign recipients (place of supply in India with foreign currency payment) may omit the Dynamic QR; where invoice number is unavailable at payment, a unique order ID linked to the invoice may be used; and the QR should show only the remaining payable after part-payment, with full invoice cross-references.

REIC case monitoring and prompt compliance directions require time-bound action and reporting by commercial tax authorities.
Prompt action is required on cases and information received through the Regional Economic Intelligence Committees, with the concerned commercial tax authorities expected to complete proceedings under the applicable law and report the action taken to the relevant agency, REIC, and headquarters. Effective monitoring is to be carried out at the level of the zonal additional commissioners for cases forwarded from headquarters or shared in REIC meetings, so that time-bound action is ensured in matters falling within the jurisdiction of the State authorities.

GST exemption scope: annuity payments for road construction are not covered, therefore GST applies to such deferred payments.
The circular clarifies that the exemption for access to a road or bridge on payment of annuity applies only to services under heading 9967 and does not extend to construction services under heading 9954. Therefore, annuity or deferred payments received as consideration for construction of roads are not exempt under Entry 23A of the referenced notification.

GST exemption on catering services clarified: mid-day meals and Anganwadi food exempt irrespective of government or corporate funding.
Services consisting of serving food to educational institutions, including pre-schools and schools, are exempt from GST under Entry 66(b)(ii), which includes mid-day meal schemes sponsored by government. Anganwadis qualify as educational institutions (pre-school) and food supplied to them is exempt whether funded by government grants or corporate donations; implementation issues may be reported to the Chief Commissioner.

TDS on purchases: buyers must deduct tax at source on payments or credits to resident sellers when statutory thresholds are met.
Buyers whose preceding year business turnover exceeds the prescribed threshold must deduct tax at source under section 194Q at the time of payment or credit (whichever is earlier) on purchases from resident sellers when aggregate purchases in the previous year exceed the prescribed limit; advance payments are covered. Exclusions include transactions cleared through recognized exchanges or clearing corporations, power exchanges trades, purchases by non residents not connected to a PE in India, and purchases from persons wholly exempt from income tax. GST, purchase returns, and cross application with other TDS/TCS provisions are subject to the specific adjustments and hierarchy set out in the guidelines.

Mandatory sea cargo manifest message filing required; custodians and terminal operators must submit specified electronic reports.
The SCMTR requires authorized carriers, custodians and terminal operators to file advance electronic declarations for imports, exports and transhipments, including Stuffing (SF) and Stripping (ST) reports with PCINs/MCINs and notifications of actual arrival/departure and equipment landed/loaded. Certain custodian messages (SF, ASR, DP, AR) and the terminal operator VCN message will be made mandatory from 20 July 2021, with transitional parallel filing permitted during the extended transition period.

Relaxation of filing timelines for charge-related forms extended under Companies Act, maintaining prior conditions and belated-filing consequences.
Extension of the filing timeline for forms concerning creation or modification of charges under the Companies Act by substituting the earlier cut-off and subsequent date with later corresponding dates. The extension leaves all other requirements unchanged and preserves the position of any belated filings already made, which remain subject to additional or ad valorem fees as applicable.