Refund procedure for restricted import authorisation fees enables applicants to withdraw applications and apply online for fee refunds.
Applicants who applied for Restricted Import Authorisation for specified pulses may withdraw their application on the DGFT portal and then apply online for a refund via Services e-Miscellaneous Payment Service Apply for Refund, supplying the original file number and a validated bank account in the IEC holder's name; DGFT login credentials and an e-sign or Digital Signature Certificate are required.

GST offence reporting clarified by fixing the date of detection as the Incident Report date for DIGIT Module entries.
Centralised GST offence reporting in the DIGIT Module is clarified by treating the date of detection as the date of issuance of the Incident Report. The Incident Report should generally be issued within five working days of a search or visit, and in summons- or letter-based enquiries, when a prima facie case of evasion of tax or duty is reached. For audit-based detection, the date of the minutes of the Audit Monitoring Committee meeting is to be treated as the date of detection.

GST registration revocation timelines extend for specified cancelled registrations, with further administrative extensions depending on elapsed statutory periods.
GST registration revocation timelines were extended to 30 September 2021 for specified cancelled registrations where the original due date fell between 1 March 2020 and 31 August 2021. The benefit applies to unfiled, pending, rejected and appellate-stage revocation matters, with fresh applications permitted in specified rejected cases. For post-2021 cancellation periods, further extensions beyond 30 September 2021 depend on whether thirty, sixty or ninety days had elapsed, and may require satisfaction of conditions before the Deputy Commissioner or Joint Commissioner.

Relief in Average Export Obligation for sectors with over 5% export decline; EPCG annual EO to be re fixed and endorsed.
Reduction of the Average Export Obligation is authorised for EPCG authorisations where a sector/product group experienced over five percent decline in exports year on year; annexures list affected product groups for the two comparative year pairs. Regional Authorities must re fix annual EO for the affected years, endorse reductions in licence files and issue amendment sheets. Regional Offices must consider prior policy circulars on EO shortfalls before issuing demand notices or EODC and include this stipulation in the EODC check sheet.

Container availability: directives require expedited disposal, de-stuffing, and monthly reporting to free long standing containers.
Directs field formations to expedite disposal of unclaimed, uncleared, seized and confiscated goods holding up containers per Board procedures and to submit Annexure I monthly by the 5th. Encourages removal of cargo to customs warehouses so containers can be released for reuse and requires monthly reporting on long standing containers via Annexure II, showing reasons for non release and progress, with proactive measures to enable de stuffing and release.

AEO-T1 continuous certification replaces periodic renewal through annual self-declarations, compliance monitoring, and comprehensive reviews of continuing eligibility.
AEO-T1 certification moves to continuous certification and auto-renewal, replacing periodic renewal applications with annual self-declarations filed through the AEO online portal. Continuous status is subject to compliance monitoring, adverse-input reporting, and Comprehensive Compliance Review based on at least two annual declarations. The approving Zonal AEO Programme Manager may seek additional information and act on compliance changes or adverse inputs. A successful review supports continued certification, while revocation requires a fresh application for subsequent AEO-T1 certification.

Extension of time to apply for revocation of registration granted by senior commissioners on sufficient cause; interim manual SOP pending portal update.
The SOP implements an interim procedure for granting administrative extensions to apply for revocation of cancellation of registration where sufficient cause is shown. Applicants who apply after the initial statutory window must request extension via the proper officer, who forwards the request to the Jurisdictional Joint Commissioner; the Joint Commissioner may grant extension with reasons recorded or grant a personal hearing before deciding. Decisions are communicated through the proper officer and the revocation application is then processed under law. The procedure applies mutatis mutandis to later delayed applications and ends once GSTN portal functionality is available.

Extension of filing deadlines for income-tax returns and audit reports grants additional time for taxpayer compliance.
Extension of filing deadlines for specified Income-tax compliances for Assessment Year 2021-22 is granted, moving Return of Income due dates originally falling between July and November 2021 to later dates through February 2022; Reports of Audit and accountant reports for international or specified domestic transactions for 2020-21 are similarly extended into January 2022. Clarifications exclude the interest waiver condition where tax after prescribed reductions exceeds the statutory threshold, and preserve advance tax treatment for tax paid by certain resident individuals within the original due date.

GST on milling services: exemption may apply when goods component is minor; otherwise job work rate for registered recipients.
Where milling and fortification supplied as a composite supply to a government entity for PDS has goods component not exceeding 25% of total value, the supply is exempt under entry No. 3A. If the goods component exceeds that threshold, the activity is taxable as a job work service when supplied to a registered person and attracts the concessional job work rate; persons registered solely for tax deduction are treated as registered persons for this purpose.

Revocation of registration cancellation timelines extend for eligible cases, with further statutory extensions depending on elapsed periods.
The deadline for applying for revocation of cancellation of registration is extended until 30 September 2021 where the original due date falls between 1 March 2020 and 31 August 2021 for specified cancellation grounds. The benefit applies to unfiled, pending, rejected and appellate-stage matters, with fresh applications permitted in stated rejected cases. Further statutory extensions beyond the extended deadline depend on the period elapsed and the satisfaction of the competent officer.

Suspension of special inspection campaign during transportation to permit officer deployment for GST Council liaison duties.
Headquarters directed a statewide special inspection campaign to monitor transportation of pan masala, supari and their raw materials and packing materials, and separately mentha oil and menthol; due to officer deployment as liaison for the GST Council meeting, the special inspection campaign is suspended with immediate effect until further orders.

Extension of time to apply for revocation of cancelled GST registration expands filing window and clarifies processing rules.
The notification extends the due date for filing applications for revocation of cancellation of registration to an extended date for all cases where cancellation occurred under specified statutory clauses and the original due date fell within the covered period. The clarification applies whether no application was filed, applications are pending, were rejected, or are pending/decided on appeal; officers and appellate authorities must treat the extended filing deadline as applicable and process or admit fresh applications accordingly.

Extension of time for revocation of cancelled GST registration grants affected taxpayers an additional opportunity to file or refile applications.
The time limit to apply for revocation of cancellation of GST registration for cases where the due date fell between March 2020 and August 2021 is extended to 30th September, 2021 for registrations cancelled under the provisions addressing non-compliance. The extension applies regardless of application status (not filed, pending, rejected, or appealed); officers must process or accept fresh applications accordingly. The circular clarifies how this extension interacts with the statutory proviso allowing additional administrative extensions, specifying when further discretionary extensions by senior officers may or may not be available.

Position limits for currency derivatives revised: client-level caps across major INR pairs updated with immediate effect.
Revision of client-level position limits prescribes per-stock-exchange gross open position ceilings for USD INR, EUR INR, GBP INR and JPY INR, measured as a percentage of total open interest or specified minimum notional thresholds. The revised limits apply to Non Resident Indians and Category II FPIs that are individuals, family offices, and corporates; Category I FPIs and other Category II FPIs continue under prior limits. Stock exchanges and clearing corporations may impose additional safeguards. The modifications take effect immediately.

T+1 rolling settlement optionality allows exchanges to adopt or revert settlement cycles with notice and mandatory continuity.
Stock exchanges may place selected securities under T+1 rolling settlement after giving at least one month's advance notice to stakeholders; once adopted for a security the exchange must continue T+1 for a minimum of six months and any subsequent switch between T+1 and T+2 requires one month's notice and observance of the same minimum continuity. There will be no netting between T+1 and T+2 settlements, the settlement option applies to all transaction types in the security on that exchange, and exchanges, clearing corporations and depositories must amend systems, procedures and rules to implement the optional T+1 regime.

Extension of revocation filing deadline allows late applications and reconsideration despite earlier rejections under procedural conditions
The notification extends the final date to apply for revocation of cancellation of registration to 30th September 2021 for cases with original filing due dates between 1st March 2020 and 31st August 2021 where cancellation occurred under specified clauses of section 29, and it applies regardless of whether applications are unfiled, pending, rejected, or on appeal. The circular instructs officers and appellate authorities to process or decide cases in light of the extension and clarifies how officer granted extensions operate depending on whether initial statutory extension periods have lapsed by the reference date.

Tariff Rate Quota expansion permits specified imports under India Mauritius CECPA with prescribed import procedure and quota allocation.
The amendment adds specified items to the Tariff Rate Quota under India Mauritius CECPA with identified HS codes, in quota tariffs and quantities, establishes a 7.5 million piece apparel TRQ with a requirement that at least 5 million pieces be manufactured from yarn/fabric sourced from India, and prescribes Annexure III procedures: pre purchase agreement, Certificate of Origin at clearance, electronic application in prescribed ANFs by the annual deadline, equal allocation among eligible applicants, electronic issuance of TRQ authorisations by DGFT and electronic debiting in Customs ICES.

Faceless assessment scope updated to exclude cases with ITBA technical pendency and no PAN, expanding existing exclusions.
Order specifies that the Faceless Assessment regime under Section 144B applies to defined classes of assessment proceedings, while excluding Central Charges and International Taxation Charges; it further excludes cases where pendency could not be created on the ITBA due to technical reasons and cases lacking a PAN, with the modification effective immediately.

Transfer of faceless assessments enables jurisdictional officers to complete cases electronically while preserving unit oversight.
Transfer of assessments and penalties to the jurisdictional assessing officer under Section 144B(8) and clause 5(2) of the Faceless Penalty Scheme permits case-by-case PAN-based transfer; JAOs must complete transferred matters taking prior faceless proceedings into account, conduct processes electronically where technically feasible (including registering taxpayers for e-filing when needed), allow personal hearings with Range Head approval preferably by video conference, consider use of faceless units for verification and technical inputs, and involve the Range Head in finalisation of assessments and penalties as required.

Faceless Assessment: additional exception allows off-platform assessments where ITBA pendency failed or PAN is absent.
The Central Board adds an exception to the faceless assessment regime permitting assessments outside the national faceless mechanism where ITBA pendency could not be created for technical reasons or where the assessee lacks a PAN, and clarifies that cases transferred by senior officials in charge of the national faceless mechanism are to be handled as per the specified procedural letter.