Waiver of late fee for bills of entry delayed by system error, available on production of negative acknowledgement.
Waiver of Late Fee is granted for Bills of Entry filed late in respect of IGMs filed on 01.05.2022 and 02.05.2022 due to Systems Error (code 523), subject to production of the electronic negative acknowledgement, and the Public Notice operates as a Standing Order for departmental staff.

Tariff Rate Quotas under India UAE CEPA notified with allocation, eligibility criteria, application timelines, and electronic authorisation requirements.
The Public Notice incorporates Tariff Rate Quotas (TRQs) under India-UAE CEPA into the Handbook and Appendix, specifying tariff reduction schedules and year wise TRQ quantities. It prescribes the import procedure: compliance with the referenced Customs notification, production of Certificate of Origin at clearance, online DGFT application for TRQ authorisations, period bound and non transferable allocations, electronic issuance and transmission of TRQ authorisations to Customs, and special eligibility, documentation and allocation rules for Gold TRQs and specified polymer lines.

Electronic issuance of Preferential Certificate of Origin enables digital application and QR-based verification for covered exports.
Electronic issuance of Preferential Certificates of Origin under the India-UAE CEPA is effected via the e-CoO platform; certificates on the platform will bear the issuing officer's image signature and issuing agency stamp and include a QR code for electronic verification. The system generates electronic, original and duplicate paper copies; applicants must register and maintain updated IEC details, use a Class III Digital Signature Certificate for submissions, and may access manuals, FAQs and helpdesk support for assistance.

FPI registration number generation centralised by regulator and depositories authorised to host the common application form.
Regulatory amendment mandates that the regulator generate the FPI registration number and that both depositories host the Common Application Form. DDPs must grant certificates of registration bearing the regulator-generated registration number. Name-change procedure is updated so the DDP updates the certificate, issues a letter and fresh registration certificate as acknowledgement, and depositories must enable DDPs to provide such certificates and a statement that the name change is granted without prejudice to tax implications in India.

Certificate of Origin (Preferential) authorised agencies listed to issue CoO under India UAE CEPA, specifying product assignments.
DGFT amends Appendix 2B to authorise specified agencies to issue Certificate of Origin (Preferential) for the India UAE CEPA, listing each agency alongside the product categories or SEZ territorial scope assigned to it (ranging from all-products authority to sector-specific mandates for marine products, handicraft, spices and cashew, coir, textiles and clothing, silk products, tobacco, and agricultural products), and notifying that these agencies are empowered to issue preferential CoOs for India UAE CEPA trade.

Listing timeline reduction for InvIT units accelerates allotment and commencement of trading after issue closure.
The circular shortens the post-issue timeline for InvIT public issues, requiring completion of allotment and listing within six working days from issue closure. It prescribes a T to T+6 schedule assigning duties to stock exchanges, RTAs, SCSBs, investment managers and merchant bankers for bid modification and transmission, fund blocking and certification, technical rejection reconciliation, basis of allotment finalisation and approval, transfer of sponsor assets, credit of units, demat confirmation, unblocking of ASBA funds, and filing of listing application. Applicable to issues opening on or after June 1, 2022.

Listing timeline reduction: REIT public issues must complete allotment, demat credit and trading commencement within six working days.
The circular mandates completion of allotment, demat credit and commencement of trading of REIT units within six working days from issue closure, detailing day-by-day obligations: stock exchanges to allow bid modifications and approve allotment basis; RTAs to reconcile electronic bid files, perform technical rejection testing, finalise basis of allotment and obtain demat confirmations; SCSBs to block and transfer funds; managers and merchant bankers to initiate corporate actions, file allotment and demat confirmations and apply for listing. The measure applies to public issues opening on or after June 01, 2022 under the regulator's enacted powers.

Extension of time limit for revocation of cancellation of registration: designated special commissioners to follow prescribed procedure for late applications.
Applications for revocation of cancellation of registration filed beyond sixty days but within ninety days from service of the cancellation order shall be processed by designated Special Commissioners following the SOP steps set out in paragraphs 3.1-3.3 of the original circular mutatis mutandis; other terms and conditions of the original circular continue to apply.

Bogus ITC claims require complete Enforcement Alert System entries, ITC blocking under Rule 86(A), and timely adjudication to monitor recovery.
Disciplinary units must enter details of every non-existent firm and related subsequent firms found after 01-07-2017 into the Enforcement Alert System Module by the deadline; for subsequent firms claiming bogus ITC based on such invoices, authorities must block ITC under Rule 86(A), complete adjudication within prescribed timeframes, and regularly update the module to enable effective monitoring of revenue recovery.

Audit completion extension under Section 65 granted due to GSTN portal glitches, new deadline set for affected audits.
Extension of time for completion of audits under the proviso to sub section (4) of section 65 of the WBGST Act, 2017 is granted for audits of the period from 1 July 2017 to 31 March 2018 that have commenced, because technical glitches in the GSTN Back Office portal impede required document upload and communication; such audits are extended until 31 July 2022 by order of the Commissioner, effective immediately.

Mandatory electronic filing extended; agencies must adopt the online CoO system or face delisting and penalties.
The transition period for mandatory electronic filing of Non-Preferential Certificate of Origin through the Common Digital Platform is extended to 1st August 2022, during which manual/paper processing remains permitted. Authorised issuing agencies must register and adopt the e-CoO platform by that date; failure to use the Online System after 1st August 2022 will attract penal action and may result in de-listing. Guidance and Help Manual are available on the platform landing page, and IT issues should be reported to DGFT.

Customs exemption for medical oxygen parts preserved where emergency imports were used for intended manufacture and use.
Notification No. 28/2021 exempted customs duty and health cess on oxygen and related equipment, and paragraph 11 extended full exemption to parts of specified medical oxygen equipment subject to IGCR compliance. These instructions state that due to COVID 19 emergency circumstances, procedural non observance of IGCR for emergency imports will not alone defeat the exemption, provided the imported parts were used for manufacture, transport, distribution or storage of oxygen and such use is verifiable from invoices and related documents; the relief applies only to imports under Notification No. 28/2021.

Registration verification compliance directed to curb bogus firms, ensure full verification, and strengthen revenue protection monitoring.
Pending registration verification cases were found to be substantial in the departmental VAT MIS, including recent and earlier registrations, and the delay was considered a serious concern because it may allow bogus firms and cause revenue loss. All Additional Commissioners were directed to ensure 100% completion of registration verification in their zones, regularly review pending matters, and submit fortnightly reports to headquarters, while headquarters would also conduct regular monitoring.

Extension of time to apply for revocation of cancelled GST registration extended to 30 September 2021 with specified extension rules.
Notification No. 34/2021-State Tax extends the due date to 30 September 2021 for filing applications to revoke cancellation of GST registration where the original due date fell between 1 March 2020 and 31 August 2021 and where cancellation occurred under clause (b) or clause (c) of sub section (2) of section 29; the extension applies to unfiled, pending, rejected and appealed cases and officers and appellate authorities must consider the notification when processing or deciding such matters.

GST classification of food services clarified: restaurant style cooking treated as restaurant service; ice cream parlors treated as goods.
Cloud and central kitchens that cook and supply food, including takeaway and delivery, are classified as restaurant service and attract the concessional rate without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and taxed accordingly. Government funded coaching under the scholarships for students with disabilities is exempt as training fully funded by government. NSIL's satellite launches to recipients outside India qualify as export of services where place of supply rules are met. Overloading charges at toll plazas are treated as toll access charges and exempt. Renting or giving on hire of qualifying vehicles to State Transport Undertakings or local authorities is included within the exemption for such services. Granting mineral exploration and mining rights is classified as licensing services for the right to use minerals and, for the disputed 2017-2018 period, is regarded as taxable at the residuary standard rate. Admission to casinos/race clubs or sporting events is treated under the higher entertainment entry, while admission to amusement parks and rides falls under the other amusement entry; job work for manufacture of alcoholic liquor is excluded from the reduced job work entry for food and taxed at the standard residuary rate.

Pre-Shipment Inspection Certificate digitalisation mandates online PSIA registration, issuance and public verification to streamline inspection compliance.
All existing PSIAs must register and activate an online PSIA account on the DGFT portal to generate and upload Pre-Shipment Inspection Certificates (PSICs). PSICs must be produced after inspection with required video and photographic evidence. Importers may download PSICs by certificate number and PSIA name without logging in, and Customs may verify PSIC authenticity via the same public access. Amendments to instruments or areas of operation must be filed through the PSIA account. Guidance is available through DGFT help resources and helpdesk channels.

Scrutiny of GST returns for FY2017-18/18-19 uses risk-based selection, ASMT-10 notices, and reconciliation of returns and credits.
Selection of GSTINs for scrutiny is to be risk based using DGARM data; ward in charges act as proper officers to scrutinize returns using system sources (DGARM, GSTN, E Way Bill Portal), issue a compiled FORM GST ASMT-10 per GSTIN for the financial year, quantify discrepancies where possible, accept payment via FORM GST DRC-03 or explanations in FORM GST ASMT-11, conclude by FORM GST ASMT-12 if acceptable, or proceed to determination of tax and referral for audit/investigation where explanations or payments are not satisfactory.

Restaurant services through e-commerce operators require operator-paid GST in cash, operator-issued invoices, and continued supplier turnover reporting.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5), including services supplied by unregistered restaurants. They need not collect tax at source or file GSTR-8 for such services, though these obligations continue for other supplies. GST on restaurant services must be paid entirely in cash and cannot be discharged through input tax credit. Operators issue invoices and report these supplies as outward taxable supplies, while restaurants include their value in aggregate turnover and report them in prescribed return tables.

GST service classification distinguishes cloud kitchen restaurant supplies, ice cream goods, mining rights, and alcoholic liquor job work.
Cloud and central kitchen supplies of cooked food, including takeaway and door delivery, are restaurant services taxable at 5% without input tax credit. Pre-manufactured ice cream sold by parlours is a supply of goods taxable at 18%. Government-funded coaching under the disability scholarship scheme is exempt. Grant of mineral exploration and mining rights is licensing of the right to use minerals and attracts 18%. Admission to casinos, race clubs, and sporting events attracts 28%, while other amusement facilities attract 18%. Alcoholic liquor manufacturing job work is taxable at 18%.

Wrong-head GST refunds remain available after correct tax payment, subject to the prescribed limitation and credit-note exclusion.
Refund of GST paid under an incorrect tax head is available where a supply initially treated as intra-State is later treated as inter-State, or vice versa, provided tax is paid under the correct head. "Subsequently held" covers both a taxpayer's own later identification and a finding in tax proceedings. Refund must be claimed electronically in FORM GST RFD-01 within two years from payment of the correct tax, subject to the transitional period for earlier payments. Refund is unavailable where tax has been adjusted through a credit note.