Suspension of registration for detected GST return discrepancies requires an online explanation to avoid cancellation proceedings.
Immediate suspension of registration may be imposed where return comparisons reveal significant discrepancies indicating contravention of the HPGST Act or rules; suspension is communicated electronically in FORM GST REG-31 or via dashboard notice in FORM GST REG-17 and taxpayers must reply online in FORM GST REG-18 within the prescribed period addressing anomalies, after which the proper officer may revoke suspension in FORM GST REG-20 or cancel registration in FORM GST REG-19 following examination.

Certificate of Origin online issuance shifts to digital platform, issued on exporter declaration with documents retained for later verification.
Non-preferential Certificates of Origin will be issued through a Common Digital Platform on the basis of the exporter's declaration without immediate document scrutiny; uploaded invoices and prescribed documents will be retained for possible later verification. A uniform administrative fee will apply to each certificate. Manual applications may be accepted until the transition date, after which online submission will be mandatory.

Enforcement Alert System routes intelligence on bogus firms and successor firms through a centralized departmental module.
Enforcement intelligence relating to bogus or non-existent firms and their successor firms is to be exchanged through the departmental Enforcement Alert System module. Where inspection reveals a firm to be non-existent or bogus, information for further legal action against the relevant successor firms must be routed through the module rather than by manual communication, so that collection, monitoring, and reporting remain centralized on the departmental platform.

Suspension of registration for GST return discrepancies triggers a statutory response period and potential cancellation.
Suspension of registration is triggered when reconciliation of returns and GSTR-1 data or other analyses show significant discrepancies indicating contravention and revenue threat; an electronic intimation with reasons is issued (via FORM GST REG-31 or, until functionality exists, as FORM GST REG-17 on the portal). The suspended taxpayer must reply within thirty days in FORM GST REG-18 and may file outstanding returns where non-filing is the cause. The proper officer will examine the reply and may revoke suspension in FORM GST REG-20 or cancel registration in FORM GST REG-19, with tasks and nodal notifications managed via officer dashboards.

IGST refund facilitation: permanent officer interface allows SB-005 invoice corrections to unblock refunds, subject to a payable fee.
Exporters may correct SB-005 invoice mismatch errors for all past shipping bills via the Officer Interface to resolve IGST refund holds, subject to a specified fee and following procedures in prior circulars; this facility is now made available on a permanent basis and the Levy of Fee (Customs Documents) Regulations, 1970 amended by Notification No.17/2021 to reflect the fee.

Suspension of GST registration requires a 30-day portal reply; officer may revoke suspension or proceed to cancellation.
Suspension under sub-rule (2A) of rule 21A is triggered by significant discrepancies in return comparisons indicating contravention and revenue risk. A system intimation/notice (FORM GST REG-31 or interim FORM GST REG-17 on dashboard) states reasons and requires the taxpayer to reply within thirty days in FORM GST REG-18 via the portal, including filing overdue returns or meeting specified requirements. The proper officer, after review or on expiry of the reply period, may revoke suspension by FORM GST REG-20 or cancel registration by FORM GST REG-19; nodal officers receive lists for action.

Customs post-clearance audit procedures streamlined with mandatory timelines, new reporting formats, monitoring and supervisory requirements.
The Board restructures Customs Post Clearance Audit into Transaction Based, Premise Based and Theme Based audits with directives to clear historical TBA pendency by 30.09.2021, commence Export PCA from 01.04.2021, adopt new MIS formats CUS PCA 1 to CUS PCA 4 uploaded to the DDM portal, require monthly uploads by the 10th, establish Post Audit Compliance Cells in every Commissionerate, hold prescribed half yearly and monthly review meetings, and mandate zonal scrutiny of 5% of audit reports with improved quarterly bulletins.

Remittances to IFSCs under the Liberalised Remittance Scheme now permitted for IFSC securities investment, subject to compliance.
Resident individuals are permitted to remit under the Liberalised Remittance Scheme (LRS) to make investments in securities within International Financial Services Centres (IFSCs) in India via AD Category I banks; investments must be in securities of IFSC entities only. Individuals may open non interest bearing Foreign Currency Accounts in IFSCs for such investments, subject to prompt repatriation of idle funds to domestic INR accounts and prohibition on using FCAs for domestic transactions. AD Category I banks must ensure compliance with LRS terms, reporting requirements and FEMA regulations, with contraventions addressed under RBI compounding rules.

IGST refund mismatch relief extended to pending shipping bills; CA certificate timelines and zonal reporting obligations imposed for affected financial years.
The Board extends the interim solution in Circular Nos. 12/2018 and 25/2019 to subsequent shipping bills, allowing sanction of pending IGST refunds stalled due to GSTR-1/GSTR-3B mismatch; taxpayers must provide CA certificates evidencing no discrepancy between refunded and paid IGST for the extended periods, and Customs zones must report GSTINs that have not submitted such certificates.

Electronic Certificate Management: import certificates must be filed and issued electronically with QR code and UDIN for verification.
Mandated online submission and processing of specified import certificate applications via the DGFT importer/exporter dashboard; certificates will be issued electronically with a QR code and a Unique Document Identification Number (UDIN) for electronic verification, with the process designed to be paperless and contactless though attested paper copies may be requested from the jurisdictional DGFT Regional Authority.

SGST refund monitoring through a grievance system requires online complaint handling, OTP verification, and disposal within working days.
Monitoring of SGST refund applications under the GST regime is to be carried out through a departmental Refund Grievance System for online complaint registration and tracking of delayed refund matters. Taxpayers may lodge complaints on the portal after OTP verification, and a unique reference number is generated on successful registration. The complaint reaches the concerned assessing authority, who must record approval or disapproval online, note reasons where disapproved, and dispose of each complaint within 10 working days. Reports are made available to supervisory officers for monitoring and compliance.

Self-certification under REX enables exporters to self-declare origin while requiring post-verification and prescribed fees and standard SOPs.
The Handbook of Procedures now recognises REX based self certification of Statements on Origin under the GSP Scheme and requires competent Local Authorities to perform post verification of self certified Certificates of Origin on request, with fees in Appendix 2K and TA/DA recoverable separately. Beneficiary countries must maintain a verification system and follow the Standard Operating Procedure for verification of eCoOs set out in Annex II to Appendix 2C; these provisions are inserted into paragraph 2.104(c) of Chapter 2.

Margin for Derivative Contracts: AD Category I banks may post and collect specified margins for cross border derivatives.
Authorised Dealer Category I banks may post and collect margin for permitted derivative contracts with non residents: in India in Indian currency, freely convertible foreign currency, government debt securities, and listed AAA rated rupee bonds; outside India in freely convertible foreign currency and sovereign debt securities with specified high credit ratings (lowest rating to be reckoned where multiple ratings exist). Banks may conduct such activity on own account or for customers, receive and pay interest on margin, and must maintain a separate account in the name of persons resident outside India for cash margin in India.

Suspension of registration for significant return discrepancies triggers portal notice and requires taxpayer reply before further cancellation action.
Immediate suspension of registration follows where return comparisons reveal significant discrepancies indicating contravention and threat to revenue; affected taxpayers receive an electronic intimation and notice on the portal or e mail, must reply online in the prescribed form addressing anomalies and may cure defects such as filing overdue returns. The jurisdictional proper officer reviews responses or expiry of the reply period and may revoke suspension or cancel registration, updating the GSTIN status accordingly; until dedicated portal functionality is ready, equivalent notices and replies will be handled through existing portal forms and dashboards.

GST applicability on uncleared cargo: bid amounts are cum-duty and no extra sums beyond the bid may be demanded.
Clearance of UCC cargo is effected by the custodian filing a Bill of Entry in the bidder's name, with customs duty and IGST assessed and paid by the custodian in that name. The sale proceeds are the cum-duty value because the duty portion is appropriated from the bid amount under the statutory appropriation mechanism. No amount beyond the bid value is demandable from the highest bidder; any additional taxes may be paid from the balance retained by the custodian, who must follow the appropriation procedure.

Sea cargo manifest compliance requires stakeholder registration, electronic declarations and prescribed bonds, with penalties for SCMTR contraventions.
Sea Cargo Manifest and Transhipment Regulations, 2018 require specified sea cargo stakeholders to register and electronically file applicable manifests, declarations and messages. Full mandatory compliance applies from 1 April 2021 following a transitional period for filing under the earlier regime. Authorised sea carriers and sea agents must file arrival and departure manifests and related notifications; other notified carriers must file Cargo Summary Notifications; and authorised transhippers must submit shipment requests and Customs Inland Manifests. Required National Container Bonds and National Transhipment Bonds must also be furnished. Contraventions may attract penalty.

SCMTR registration requires transhippers to register national bonds and foreign shipping line representatives to register as authorised sea carriers.
SCMTR requires Customs Brokers acting as other notified sea carriers to register as ANC, while licensed Customs Brokers and Authorised Economic Operators are exempt from the ANC bank-guarantee requirement. Custodians carrying out cargo transshipment must register as Authorised Transhippers and register a National Transhipper Bond, which is mandatory for transshipment manifests and inland transshipment messages and applies across India. Direct representatives of foreign shipping lines must register as Authorised Sea Carriers and provide the actual carrier or ASC PAN in manifests.

GST registration suspension addresses material return discrepancies, requiring taxpayer explanation before cancellation or restoration through prescribed online procedures.
GST registration may be suspended where return comparisons or other approved analysis disclose significant discrepancies or anomalies indicating contravention potentially leading to cancellation. The suspended person receives a notice stating reasons and must reply within thirty days through FORM GST REG-18, explaining discrepancies or showing compliance. Following the reply or expiry of the response period, the proper officer may drop proceedings and restore active status through FORM GST REG-20, or cancel registration through FORM GST REG-19. Revocation of suspension does not preclude detailed verification, recovery of short-paid tax, or fresh cancellation proceedings.

Tax-law implementation grievance redressal establishes a departmental committee to examine concerns and submit a prompt report.
Grievance redressal concerning implementation of tax laws is assigned to a committee chaired by an Assistant Commissioner and comprising two additional Assistant Commissioners. The committee is tasked with addressing concerns raised by tax professionals associations and trade bodies regarding tax-law implementation. It must submit its report within 15 days from its constitution, creating an internal departmental mechanism to examine and report on implementation-related grievances.

Specified authority under section 138 directs DGIT systems to verify PAN/Aadhaar and return income tax status flags.
The Board appoints the Director General of Income tax (Systems) as the specified authority under section 138(1)(a) to provide information to the Center for e Governance, Government of Karnataka. The Karnataka authority will supply PAN or Aadhaar with assessment year(s) to DGIT (Systems), which will respond with a "Yes/No/Not Available" income tax payee flag and the PAN against an Aadhaar where available.