Job work provisions: principal retains record keeping and tax responsibility when goods aren't returned or supplied from job worker premises.
Clarification reiterates that under section 143 a registered principal may send inputs or capital goods to a job worker without tax but remains responsible for records; goods cease to be non supplies and are deemed supplied by the principal if not returned or supplied from the job worker's premises within the statutory periods. Principals must issue challans, file FORM GST ITC 04 quarterly as intimation, and comply with e way bill rules; job workers must register when aggregate turnover crosses the threshold and are liable for GST on job work services if registered. Input tax credit is available to the principal even when goods are directly received by the job worker.

Notice to return defaulter: failure to file permits best judgment assessment and ensuing recovery and enforcement measures.
A uniform SOP requires electronic reminders and issuance of FORM GSTR-3A to return defaulters, warning that failure to file will permit best judgement assessment with interest and penalty. If returns remain unfurnished after the notice period, the proper officer may issue FORM GST ASMT-13 based on available records, upload a summary in FORM GST DRC-07, and rely on outward-supply statements and other information; filing a valid return within the statutory window withdraws the assessment, whereas continued default enables recovery proceedings and potential provisional attachment and registration cancellation.

Refund claim procedure: fresh RFD 01 filing after favourable appellate order without re debiting electronic credit ledger.
Where a refund rejected in FORM GST RFD 06 is subsequently allowed in appeal or another forum, the claimant must file a fresh refund application under the category "Refund on account of assessment/provisional assessment/appeal/any other order" claiming the amount allowed. The claimant is not required to re debit the electronic credit ledger for amounts already debited; the application must provide order type, order number, order date, issuing authority and upload the appellate/other order, the original RFD 06 rejection and related documents. The proper officer will sanction the refund, issue payment and RFD 06 orders and ensure re credit in accordance with Circular No. 59/33/2018 guidance.

Refund application processing: authority receiving portal transfer should process claims despite incorrect taxpayer mapping, then notify portal.
Where a refund application is electronically forwarded by the common portal to a tax authority that is not the taxpayer's administrative jurisdiction due to incorrect portal mapping and reassignment on the portal is unavailable, the authority that received the application should process the refund claim without delay and thereafter inform the portal to correct the mapping.

Registration verification: proper officers may reject fresh GST applications where cancellation violations persist and revocation was not sought.
Proper officers must treat failure to apply for revocation of cancellation, while the conditions for cancellation continue, as a deficiency under rule 9(2) and may reject fresh registration applications under rule 9(2) read with rule 9(4). Officers must compare present FORM GST REG 01 entries with earlier registration records on the same PAN via the common portal and analyse proprietor/partner/director details to detect concealment or omission; unsatisfactory explanations or documents justify rejection.

Cancellation of registration: portal filing and 30 day acceptance rules with final return and input tax reversal obligations.
Applications for cancellation under section 29 must be filed in FORM GST REG-16 on the portal with specified particulars; proper officers shall accept complete applications and issue FORM GST REG-19 within 30 days with the effective date requested (not earlier than filing), except where applications are incomplete or the transferee is unregistered, in which case a seven working day reply opportunity must be given. A cancelled registrant must file FORM GSTR-10 within three months and discharge liabilities under s.29(5) by debiting electronic credit/cash ledger or paying cash; ledger debits need not precede the cancellation application but balances become restricted from the cancellation date.

Orders per second limits for algorithmic trading increased, allowing higher OPS subject to infrastructure capacity and SEBI approval.
Permits Stock Exchanges to set the per CTCL ID/ATS User ID Orders Per Second (OPS) limit up to one hundred and twenty orders per second, measured over a rolling five second window (five times the per second limit for each overlapping interval). Exchanges must prescribe economic disincentives for excess orders and ensure limits match system capacity. Further relaxation requires infrastructure upgrades demonstrating trading system capacity at least four times peak order load and SEBI approval; the revision is effective April first, two thousand twenty two.

Fraudulent input tax credit enforcement centralises cases involving non-existent firms within a dedicated territorial ward.
Ward 210 (Fake Firm Cell) centralises enforcement concerning non-existent taxpayers or firms involved in tax evasion or wrongful or fraudulent availment of input tax credit exceeding Rs. 5 crore during a financial year. Its jurisdiction extends throughout the National Capital Territory of Delhi. Designated officers may exercise statutory powers for the Ward, and firms found non-existent during field verification must be transferred to it through the State Admin for further action.

Assessment completion exception allows jurisdictional officers to finalise pending cases where procedural constraints prevent standard completion.
Administrative order provides a limited exclusion permitting jurisdictional Assessing Officers to complete assessments that cannot be finalised under the prescribed procedural regime due to technical or procedural constraints where the limitation period for completion expires on the specified date; the exception is confined to that class of cases and takes immediate effect.

Exclusion from assessment procedure for cases with expiring limitation pending with AO unable to be completed due to technical constraints.
The order excludes from the scope of section 144B assessments cases whose time limit for completion expires at the end of March 2022 and which are pending with the jurisdictional Assessing Officer as on the mid March cut off or thereafter, where technical or procedural constraints prevent completion under the section 144B procedure. The directive is effective immediately and modifies prior orders by adding these cases to the list of exclusions from the faceless assessment framework.

Use of FIRC permitted for exports to OFAC-listed countries where e BRC cannot be generated, with exporter self declaration.
Amendment to Para 2(a)(i) of ANF 4F allows exporters under Advance Authorization to submit a Foreign Inward Remittance Certificate (FIRC) in place of an e BRC for exports to OFAC listed countries where the bank cannot generate an e BRC, provided the exporter files a self declaration that the e BRC could not be generated.

Exemption for petroleum operations simplified; certification removed and importer verification available via centralised web portal.
Customs notification streamlines import concessions for goods used in petroleum operations by rationalising eligibility criteria and simplifying disposal procedures; the prior pre-import certification requirement is removed. A centralised web portal lists project-wise details of licensees, lessees and contractors for verification by assessing officers. The circular directs issuance of Trade/Public Notices, sensitisation of field formations, and reporting of implementation difficulties to the Board.

Condonation of delay in filing Form 10-IC under section 119(2)(b): allowed where return timely filed and 115BAA option indicated.
Delay in filing Form 10-IC for the previous year relevant to A.Y. 2020-21 is condoned under section 119(2)(b) where: the return of income for A.Y. 2020-21 was filed on or before the due date under section 139(1); the assessee company opted for taxation under the concessional regime in item (e) of "Filing Status" in "Part A-GEN" of ITR-6; and Form 10-IC is filed electronically on or before 30.06.2022 or three months from the end of the month of issue of the circular, whichever is later.

Authorized Officers under FSS Act ensure imported food samples are tested only at FSSAI notified NABL accredited laboratories.
Designation of Authorized Officers requires Customs officers at identified Points of Entry to ensure that samples of imported food are tested only in FSSAI notified laboratories holding valid NABL accreditation. Customs Authorized Officers must implement the lists of PoEs and laboratories provided by FSSAI and report any implementation difficulties to the Customs Commissionerate.

Delegation of information-gathering power under section 151 now exercisable by specified tax officer designations under state GST.
The Commissioner amends the delegation table to allocate the power to direct any person to furnish information to specified Proper Officers: Special Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner, thereby clarifying which officer designations may exercise the information-direction power; the amendment takes effect from the stated commencement date in the order.

Relaxation of e filing requirement permits physical filing of Form No.3CF until electronic facility becomes available.
The CBDT, invoking its administrative power under section 119(1), temporarily permits applicants seeking approvals under section 35(1)(ii)/(iia)/(iii) to file applications in Form No.3CF physically from the date of the circular until the earlier of the stated calendar cutoff or the date Form No.3CF becomes available for electronic filing on the e filing portal, addressing difficulties arising from Rules 5C(1A) and 5F(2)(aa) of the Income tax Rules.

Interest Equalisation Scheme UIN requirement: exporters must obtain and submit a UIN to banks to access scheme benefits.
Exporters must obtain a Unique IES Identification Number (UIN) on the DGFT portal-after registering and ensuring IEC linkage-pay the user charge, and submit the auto generated UIN acknowledgement to their bank when applying for interest equalisation on rupee export credit; UINs are non amendable (requiring generation of a new UIN for corrections), have limited validity, and banks will continue internal scrutiny with separate validation guidelines from the central bank.

Mandate restrictions for mutual fund transactions: payments must route only to approved accounts and intermediaries face strict controls.
Payments for mutual fund subscriptions must be routed only to designated Approved Accounts; existing mandates may continue only if Payment Aggregators ensure beneficiary accounts are exclusively clearing corporation accounts (for exchange transactions) or mutual fund pool/scheme accounts (for other platforms). Exchanges, clearing corporations and AMCs must contract with PAs, implement checks and balances including annual third party audits, and maintain grievance mechanisms. AMCs remain liable for misuse by PAs or intermediaries. Non demat redemptions require Two Factor Authentication with an OTP as one factor.

Recovery of self-assessed tax: officers may seek explanation or payment before initiating recovery under section 79.
Where outward supplies declared in GSTR-1 are not paid through GSTR-3B, the proper officer shall communicate with the registered person to pay the short-paid amount or explain the discrepancy within a prescribed reasonable time. If the explanation satisfies the officer or the shortfall is paid, recovery need not follow. Failure to respond, to pay within the time allowed, or to justify the difference to the officer's satisfaction permits initiation of recovery proceedings under the statutory recovery provisions.

Salary TDS compliance under section 192: rates, perquisites, exemptions, deductions, and filing duties for employers.
Income-tax deduction at source from salaries for financial year 2021-22 is to be made under section 192 on estimated salary income at the average rate for the year, after considering exemptions, deductions and relief. The circular explains salary, perquisites and profits in lieu of salary, the concessional tax regime under section 115BAC, the treatment of salary from more than one employer, arrears or advance salary, and the obligation to furnish particulars of perquisites and supporting evidence. It also sets out the applicable tax rates, surcharge, cess, TDS deposit, statement filing, Form 16 and Form 12BA requirements, and the principal Chapter VI-A deductions available to employees.