Government loan guarantees for undertakings and PSUs remain GST-exempt when loans are obtained from banks or financial institutions.
Government loan-guarantee services supplied by the Central Government, State Government or Union Territory to their undertakings or public sector undertakings are exempt from GST. The exemption applies where the guarantees relate to loans taken by those undertakings or PSUs from banking companies or financial institutions and is covered by Entry 34A of Notification No. 12/2017-State Tax (Rate).

Separately supplied irrigation-system laterals attract concessional GST treatment only when classifiable exclusively under the relevant equipment heading.
Separately supplied laterals and parts of sprinklers or drip irrigation systems attract the GST rate applicable to those systems where they are classifiable under the specified irrigation-equipment heading and are suitable solely or principally for such use. Parts of general use, if classifiable under another heading under the applicable Section and Chapter Notes, attract GST at the rate applicable to that respective heading.

GST refund calculation requires capped zero-rated export turnover to be used consistently in adjusted total turnover and refund claims.
Recipients claiming refund for deemed export supplies may avail input tax credit, but must debit the corresponding credit from the electronic credit ledger and confirm that the supplier has not claimed refund. Refund filing relaxation applies to specified zero-rated supplies wrongly reported in the relevant return table for tax periods through 31 March 2021, subject to the aggregate tax reported across applicable tables. For unutilised input tax credit refunds on zero-rated supplies, adjusted total turnover must include the same capped export-goods value used for turnover of zero-rated supply of goods.

PDS milling services qualify for exemption when goods component remains within prescribed threshold; otherwise job-work rate may apply.
Composite milling of wheat into flour, including fortification, or paddy into rice for the Public Distribution System is exempt where the value of supplied goods, including fortification inputs and packing material, does not exceed 25 per cent of the composite-supply value. Eligibility requires factual determination in each case. Where the goods component exceeds that threshold, the supply is taxable at 5 per cent if provided as job-work service to a registered person, including a person registered solely for tax deduction purposes.

UPI mechanism limit increase expands permitted blocked-funds threshold for debt public issue applications, facilitating uniformity and ease of investment.
The circular amends Chapters I and II of the Operational Circular to raise the permissible per-application limit for using the UPI mechanism to block funds for applications in public issues of non-convertible securities and related debt instruments. It modifies application-process provisions, intermediary responsibilities (including Sponsor Bank role) and affirms that UPI-based blocking via app/web interfaces and intermediaries is available for applications within the revised UPI limit. The amendments apply to public issues opening on or after May 1, 2022.

Customs brokers: expiry date optional; 365 days inactivity triggers automatic PAN India suspension; revocation via POLOFF/POLMGR.
ICES now permits customs broker licence registration without an expiry date, removing the requirement to extend licence dates in the System; if a broker files no documents in the Customs EDI System for 365 days from the later of last filing or registration, the System will automatically suspend the licence PAN India. Suspension and revocation functions remain available and revocation can be effected by users with POLOFF and POLMGR roles; operational guidance and screenshots are provided in Annexure A.

Unblocking of Input Tax Credit: officers must finalise probes and either create demands or unblock credits accordingly.
Rule 86A allows blocking of Input Tax Credit (ITC) and sub rule (3) causes such blocking to lapse after one year if no action is taken. Proper Officers must finalise investigations for ITC blocked beyond one year: where blocking remains justified, issue DRC 01 and create DRC 07 demands and then unblock and utilise credits against those demands; where blocking is no longer justified, unblock credits forthwith. For active or cancelled registrations, specific verification, show cause, demand creation and set off procedures are prescribed, with portal steps for utilising unblocked ITC.

GST refund processing requires officer assignment and adherence to prescribed online RFD timelines and verification before disbursement.
The circular requires all online GST refund applications to be hosted on the State back office portal and assigned by the Deputy Commissioner of State Tax to an STO/ASTO as the Refund Processing Officer for time bound processing. The RPO must verify completeness, prepare and forward appropriate draft RFD forms, undertake detailed verification and prepare show cause or hearing drafts where required, and submit draft disbursement instructions after sanction. Rejections must be re credited to the electronic ledger only after final disposal of appeals or upon an undertaking by the claimant.

Extension of Payment Time permits multi-month instalments for tax dues excluding self-assessed liabilities; power delegated to senior state tax officers.
Delegation under section 80 authorises the Special Commissioner of State Tax and the Additional Commissioner of State Tax to extend time for payment of tax dues by allowing monthly instalments, excluding liabilities self-assessed in returns; such powers are exercisable only within the officers' respective territorial jurisdictions and take effect immediately.

System Driven Disclosures automation streamlines takeover and encumbrance reporting, shifting filings to depository systems and enhancing transparency.
Automation under the Takeover Regulations extends System Driven Disclosures so depository-recorded transactions under Regulation 29 and 31 need no manual filing except for acquisitions with persons acting in concert, holdings in physical form, and entities without PAN or designated depository. All encumbrances must be recorded in the depository system with ultimate lender/trustee or debenture issuer details and reasons for encumbrance; depositories must enable recording of outstanding encumbrances by June 30, 2022. Depositories will provide data to exchanges for consolidation and dissemination; quarterly reconciliation by listed companies, exchanges and depositories is required; provisions effective July 01, 2022.

Bank Guarantee acceptance for release of detained consignments permitted; encashment deferred until statutory appeal process concludes.
Acceptance of a Bank Guarantee is permitted for release of goods detained under Section 129 even after issuance of MOV 09; officers must enter guarantees in a Register for Bank Guarantees and controlling officers must verify actions. Bank Guarantees shall be forwarded for encashment only after the statutory appeal period lapses if no appeal is filed, and where an appeal is filed encashment shall follow the appeal outcome. Instructions confirm joint and several liability of consignor, consignee, transporter and person in charge and permit removal of non defective consignments from parcel/courier premises.

Refund sanction on lower export value mandates comparing invoice and FOB shipping bill values and correcting excess refunds.
Refunds for zero-rated supplies made without payment of tax must be sanctioned on the lower of the GST invoice value and the corresponding shipping bill FOB value; officers must examine instances where higher invoice values were used resulting in excess refunds and take appropriate time-bound action to rectify and recover excess payments in accordance with law.

Time-bound show cause notice issuance preserves statutory adjudication deadlines for tax discrepancies, wrongful credits, refunds, fraud, and suppression.
Time-bound issuance of show cause notices is required to ensure completion of adjudication within statutory limitation periods for tax short payment, erroneous refunds, and wrongly availed or utilised input tax credit. Proceedings under Section 73 require notice at least three months before the order limitation, while fraud, wilful misstatement, or suppression proceedings under Section 74 require notice at least six months before that limitation. Ward and zonal in-charges should identify cases requiring notices and ensure timely completion of proceedings.

Anti-evasion toolkit to equip customs and preventive teams with operational items to enhance search and seizure readiness.
Directs Customs and CGST preventive/anti-evasion teams to be equipped with a standard anti-evasion toolkit as per a tentative list at Annexure A to enhance efficiency during searches, stock verifications, panchnama preparation and arrests away from office premises; the annexed list is suggestive and may be adapted to local needs, and formations may forward difficulties or suggestions to the issuing authority.

Automated concessional-duty imports require electronic prior intimation, bond registration, monthly reporting, and accountable movement of goods.
Importers claiming concessional-duty benefits must provide one-time electronic prior information in Form IGCR-1, obtain an IGCR Identification Number, and furnish continuity-bond particulars for use in the bill of entry. Electronic procedures replace transaction-specific permissions and most receipt intimations, while non-receipt or short receipt must be reported in Form IGCR-2. Goods moved for job work or inter-unit transfer require invoice or, where applicable, e-way bill records. Monthly Form IGCR-3 statements and prescribed accounts replace quarterly returns, and contraventions attract prescribed penalties in addition to customs-duty recovery measures.

Concessional-duty import automation requires electronic IIN and bond declarations, monthly reporting, and compliance with goods utilisation conditions.
Automation of concessional-duty imports requires one-time electronic prior information in Form IGCR-1 and generation of an IGCR Identification Number. Importers must declare the IIN and continuity bond details in the bill of entry, enabling exemption processing and automatic bond debit. Receipt and job-work intimations are removed, but non-receipt, short receipt and goods movements must be recorded and reported in the monthly statement. Imported goods must be used for the intended purpose within six months, or re-exported or cleared on payment of differential duty and interest. Monthly Form IGCR-3 replaces quarterly returns.

Issuance of FORM GST DRC-07 secures online appeal access by enabling PO issuance or JO upload for detained vehicles.
Guidelines require the intercepting Proper Officer (PO) to complete MOV formalities and, depending on the taxpayer's registration and territorial allocation, either issue FORM GST DRC-07 online (when taxpayer intends to appeal without paying via DRC-03) or forward certified physical orders to the jurisdictional or concurrent State JO, who will upload the DRC-07 online while recording that the PO passed the order; for out of State or unregistered persons the PO shall allot temporary registration and may issue DRC-07 online. Appeals lie before the appellate authority designated for the JO that uploads the DRC-07.

Import policy restriction for moong allows proportionate imports for contracts paid before notification under strict registration and verification conditions.
Importers with contracts for moong concluded and paid (advance or partial advance) prior to the notification may import quantities proportionate to advances paid, subject to documentary proof (contract, invoice, bank-certified payment), non-import prior to notification, bill of lading issuance within the specified fiscal year, registration with designated regional offices, online application and nominal application fee, verification and Head of Office approval, and prompt disposal by the regional authority.

Automation of concessional import procedure shifts claims to an electronic portal requiring ID generation, bond recording and monthly reporting.
The circular mandates electronic, contact-less administration of concessional import duty procedures: importers must file one-time intimation in form IGCR-1 on the common portal to generate an IIN, submit a one-time continuity bond (with bank guarantee or security as applicable) recorded and approved in the customs automated system, and thereafter cite the IIN and bond details in bills of entry to claim exemption. Transactional intimations are removed and replaced by a monthly statement (form IGCR-3); movements for job work or inter-unit transfer occur under invoice or e-way bill and are recorded in the monthly statement. Non-receipt or short-receipt must be reported via form IGCR-2.

DGFT Helpdesk for Russia Ukraine trade issues established to receive, track and resolve exporters' and importers' trade queries.
Operationalise a dedicated helpdesk to monitor and address Russia Ukraine related international trade difficulties; stakeholders may submit issues via the DGFT Helpdesk Service on the DGFT website selecting category 'Russia Ukraine', or by email to the designated inbox, or by toll free phone. Submitted matters will be tracked through an online status tracker with email and SMS notifications. A weekly virtual meeting is available for exporters, importers and trade stakeholders to flag specific issues to DGFT and FT(CIS) division for resolution.