Return scrutiny risk parameters guide officers to archive or pursue enquiry and issue notices under ITC and outward-supply rules.
Circular prescribes uniform procedures for scrutiny of returns by flagging specific back-office risk parameters and detailing actions: archive cases lacking ASMT-10 where only certain parameters appear; seek replies via Form GST ASMT-11 or Part B of DRC-01A if notices are pending; issue nil-demand orders when Show Cause Notices are unquantified and defects require detailed enquiry. It sets substantive rules for ITC-related discrepancies (2A-3B and GSTR-9 Table 8D), temporal limits for ITC availment under Section 16(4), capital goods reversal under Rule 43, and verification steps for outward-supply mismatches, E Way Bill comparisons, and turnover versus TDS/TCS reconciliations.

GST classification of services clarified: rates, exemptions and export treatment for designated service categories clarified.
Services by cloud kitchens/central kitchens are classified as restaurant service and attract a reduced GST rate without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and attract the standard GST rate; free coaching under the central scholarships scheme where total expenditure is borne by Government is exempt under the specified notification entry; satellite launch services by the government company to foreign customers constitute export of service and are zero rated where Place of Supply is outside India.

GST classification and rates clarified across goods categories, defining tax treatment for seeds, copra, henna, reagents.
Clarification of GST classification and rates: fresh fruits and nuts are exempt only when unprocessed and not dried or frozen; seeds are classifiable as sowing seeds but attract concessional tax when used otherwise; copra is excluded from coconut exemption and attracts concessional tax; pure henna powder and leaves without additives attract concessional tax; processed betel and coated cardamom attract higher tax; residues from brewing and distilling attract concessional tax; all pharmaceutical goods covered by the chapter note attract the concessional pharmaceutical rate; all laboratory reagents fall under the concessional reagents rate; procedural clarifications on essentiality certificates, separate treatment for UPS and batteries, deemed valuation for renewable projects, and uniform higher rate for fibre drums.

Refund of wrongfully paid tax: claims allowed when supply classification is revised and correct tax paid within time.
The term "subsequently held" covers both taxpayer self reclassification and tax authority determinations; refunds for tax paid under an incorrect head may be claimed if the taxpayer pays the correct tax and files electronically within two years from payment under the correct head, or, for payments made before the rule's commencement, within two years from the rule's effective date; the rule applies to both State and integrated tax provisions, governs pending applications, and excludes cases where adjustment was made by issuance of a credit note.

Mandatory PAN and KYC compliance for physical securities triggers folio freezing until required details are furnished and verified.
SEBI mandates common simplified norms for RTAs to process PAN, KYC, nomination and other physical securities service requests: accept ISR forms, allow self attested or e signed submissions, perform IPV, avoid notarisation/indemnity unless statutory, validate PAN via authorized bulk verification, update KYC across folios on holder authorization, and complete requests within seven working days. Failure to furnish PAN, KYC or nomination by the prescribed cut off will result in folio freezing with restricted services and electronic only payments until compliance or dematerialisation.

Deadline for online claims under scrip-based schemes: applications must be filed by the specified last date or be time-barred.
DGFT sets 31st December 2021 as the final deadline for online submission of applications under MEIS, SEIS, RoSL and RoSCTL; after that date the Online IT system will be non operational, no late cut filings will be permitted, and unsubmitted applications will be time barred. Exporters and trade bodies are urged to file claims online within the stipulated timeline to enable timely issuance of duty credit scrips by DGFT regional authorities.

GST classification of services clarified: multiple categories assigned specific rates, exemptions, and export treatment.
Cloud kitchens/central kitchens are covered by restaurant service and attract 5% GST without ITC. Ice cream parlors selling already manufactured ice cream are supplies of goods and attract 18% GST. Government funded coaching under the Scholarships for Students with Disabilities scheme is exempt where total expenditure is borne by Government. Satellite launch services to foreign recipients qualify as export of service and are zero rated; overloading charges at toll plazas receive toll exemption treatment. Renting/giving on hire to STUs/local authorities is included within the exemption. Grant of mineral exploration and mining rights is classified under service code 997337 and was taxable at 18% for the disputed period. Admissions: casino/race club/sporting events attract the higher entertainment rate; other amusement parks attract the amusement rate. Job work for manufacture of alcoholic liquor is excluded from the 5% job work concession and taxed at 18%.

GST classification: specified goods reclassified with revised rates and valuation impacts following council recommendations.
Clarification prescribes GST classification and rates: fresh fruits/nuts exempt if not frozen or dried; dried fruits/nuts taxed at applicable rates; tamarind and other seeds attract concessional rate when not for sowing; copra is excluded from coconut exemption and taxed at copra rate; pure henna products attract concessional rate; value added supari and flavored cardamom attract higher prepared food rate; residues like BSG and DDGS are taxed at concessional residue rate; all pharmaceutical goods in the pharmaceutical chapter and all laboratory reagents attract the prescribed concessional rates; original DGH essentiality certificates suffice for intra company stock transfers; UPS and external batteries sold together are taxed separately; renewable project supplies may be valued on a 70:30 goods/services basis for the earlier period without refunds; fibre drums subject to uniform rate with transitional regularisation.

Disallowing debit of electronic credit ledger restricts use of suspect input tax credit pending objective verification and restoration.
Rule 86A authorises a Commissioner or an authorised officer to disallow debit of amounts from the electronic credit ledger where there are reasons to believe input tax credit has been fraudulently availed or is ineligible based on specified grounds (non existent suppliers, non receipt of goods or services, unpaid tax, claimant non existence, or absence of prescribed documents). The officer must record reasons in writing, ensure the withheld amount does not exceed the prima facie ineligible credit, notify the registered person on the portal, and may later restore debit if satisfied that disallowance conditions no longer exist; restrictions lapse after one year.

Amendment to Appendix 2T: Address update and denotification of exhibition cell take immediate effect under Foreign Trade Policy
Amendment to Appendix 2T of the Foreign Trade Policy updates the address and contact details for the listed leather export council entry and denotifies the exhibition cell of the gem and jewellery export promotion council, with both changes stated to take immediate effect.

MEIS scrip utilisation requires certified transfer records, payment evidence and indemnity when online ownership recording remains unavailable.
Where online recording of MEIS scrip transfer and ownership details is unavailable, importers seeking to use a scrip for customs-duty payment must establish the complete ownership chain through bank-certified transfer instruments. They must also provide certified purchase-payment details, upload all materials through E-Sanchit, and furnish an indemnity bond covering misuse, fraudulent transfer or procurement, and third-party claims. Customs officers verify ownership from these materials, while responsibility for valid and genuine transactions and resulting ownership disputes remains with the importer and seller or sellers.

Territorial jurisdiction of GST proper officers aligns with corresponding officer-level jurisdiction under the Rajasthan value added tax framework.
Territorial jurisdiction of proper officers under the Rajasthan Goods and Services Tax Act, 2017 is assigned to corresponding levels of officers in alignment with jurisdiction assigned under the Rajasthan Value Added Tax framework and related jurisdictional notifications. The order takes effect from 1 November 2021.

GST registration awareness campaign expands trader enrolment through field surveys and digital app-based registration drives.
A Statewide GST registration awareness campaign is launched to expand registration of eligible and willing traders, using the UPGST Field Visit App to conduct surveys and replace the existing Abhuythan App. Officers must organise seminars, meetings and camps to explain GST registration benefits and the trader accident insurance scheme, and ensure complete registration of all GST-eligible unregistered traders by the end of the financial year.

GST refund processing requires first-in-first-out handling, portal-based statutory communications, and weekly reconciled status reporting for administrative oversight.
GST refund applications received through the GST portal must be processed on a first-in-first-out basis. Proper Officers must update refund case status in the zonal Google Sheet under KPI 14, and all refund-related communications must be made through the GSTN Portal using prescribed statutory forms. Nodal officers must compile ward-level data weekly, reconcile consolidated information with GSTN MIS reports, and submit it to the Competent Authority.

Scope of intermediary services clarified as ancillary arrangements requiring third parties, with exclusions and illustrative guidance.
The Odisha Commissionerate adopts CBIC circulars clarifying GST operative points: intermediary services are ancillary arrangements requiring at least three parties and exclude principal suppliers and subcontractors; debit note date governs time bar for ITC on debit notes from the amendment effective date; e invoice QR with IRN suffices instead of physical invoice during movement; export of services condition (v) excludes transactions between establishments of the same person but treats Indian incorporated related companies and foreign companies as separate persons so supplies between them may qualify as export; refunds for tax paid under incorrect heads may be claimed within two years from payment under the correct head; multiple GST classification and rate clarifications and service rate rulings are provided per GST Council recommendations.

Export authorization for SCOMET items: supplies to SEZ/EOU require reporting; authorization needed for physical export abroad.
Supplies of SCOMET items from DTA to SEZ/EOU do not require export authorization but must be reported by the supplier to the Development Commissioner in the prescribed proforma within one week; the Development Commissioner must submit an annual report of such supplies to the SCOMET Section, DGFT, and export authorization is required if SCOMET items are physically exported from SEZ/EOU to another country.

GST rate classification clarified: services assigned specific rates and exemptions to ensure uniform implementation nationwide.
Clarification directs that cloud/central kitchen services qualify as restaurant service and attract 5% GST without ITC; ice cream parlours selling pre manufactured ice cream are supplies of goods attracting 18% GST; fully government funded coaching under the scholarships scheme is exempt; satellite launch services to non resident customers meeting export conditions are zero rated; overloading fees at toll plazas treated as tolls; renting/giving on hire to STUs and local authorities is eligible for exemption; grant of mineral exploration/mining rights classified under licensing services and taxable at 18% for 1.7.2017-31.12.2018; amusement park admissions distinguished between 18% and higher rates; job work for alcoholic liquor attracts 18%.

GST classification and rates clarified for specific goods, setting uniform tax treatment and procedural certificate requirements.
Clarification mandates uniform GST treatment for specific goods: fresh fruits exempt only if supplied unprocessed; dried fruits taxed; seeds not supplied for sowing attract concessional tax while seeds for sowing remain exempt; copra is distinct from coconut and taxed accordingly; pure henna powder/leaves and mehndi paste attract concessional rates; value-added supari and flavored cardamom products attract higher food preparation rates; brewers' residues are classed as residues with concessional rate; all medicaments of the chapter and all laboratory reagents attract their respective concessional rates; original essentiality certificates suffice for inter-state stock transfers of imported concessional goods; UPS and external batteries sold together are taxed separately; renewable projects may use the deemed goods/services valuation for the specified historical period; fibre drums receive a uniform rate going forward, with past lower-rate supplies treated as fully paid.

Extension of cost audit report filing deadline under Rule 6(5) - deadline extended and other requirements unchanged.
The circular directs an extension of the last date for furnishing the Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014, substituting the previously specified date with a later date in response to COVID-19 disruptions and stakeholder representations; all other requirements of the earlier circular remain unchanged and the amendment is issued with competent authority approval.

Relaxation on additional filing fees allows annual company e-form filings to be completed with normal fees until specified deadline.
No additional fee shall be levied for filing e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL and MGT-7/MGT-7A in respect of the financial year ended on 31.03.2021 if filed within the announced relief period; only normal fees shall be payable during that period.