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40/2015-2020 - 02-12-2021 DGFT
Fixation of two new Standard Input Output Norms (SIONs) at SION A-3680 and A-3681 under ‘Chemical & Allied Product’ (Product Code ‘A’)
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Standard Input Output Norms: two SIONs notify input-output ratios for sodium salicylate and methyl cobalamin exports.
Notification fixes two new Standard Input Output Norms in the Chemical & Allied Product group, prescribing that export of Sodium Salicylate requires Salicylic Acid as the input material and that export of Methyl Cobalamin JP (Mecobalamin) requires Vitamin B12 (Cyanocobalamin) as the input material, thereby adding these two SION entries to the controlling schedule under Foreign Trade Policy authority.
09/WBGST/PRO/2021 - 02-12-2021 GST - States
Authorisation of officers to assist officers authorised to undertake Audit under section 65 of WBGST Act, 2017
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Authorisation of State Tax Officers to assist GST audit teams enables delegated, jurisdictional audit support within local units.
State Tax Officers posted at any Circle, Charge or Large Taxpayer Unit are authorised to assist officers authorised to undertake audits under section 65 of the West Bengal Goods and Services Tax Act, 2017, exercising powers under section 5(1) read with clause (91) of section 2; the administrative order specifies assistance within respective jurisdictions and takes immediate effect.
08/WBGST/PRO/2021 - 02-12-2021 GST - States
Authorisation of officers to undertake Audit under section 65(1) of WBGST Act, 2017
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Authorisation for Audit under section 65 empowers specified State Tax officers to conduct jurisdictional GST audits.
Specified ranks of State Tax officers-Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner-posted at any Circle, Charge or Large Taxpayer Unit are authorised to undertake Audit under section 65(1) of the West Bengal GST Act within their respective jurisdictions; the order supersedes a prior order, excludes officers appointed as Appellate Authority under section 107, and is deemed effective from the earlier order's commencement.
Instruction No. 26/2021-Customs - 01-12-2021 Customs
Import of Sajji Khar/ Pappad Khar.
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Food not specified classification allows import of Sajji Khar/Papad Khar without product approval, subject to contaminant testing.
Imported consignments of Sajji Khar/Papad Khar shall be considered food not specified until standards are notified and therefore do not require product approval under the Approval of Non-specified Food Regulations; such consignments must be tested and comply with contaminant and residue standards, including heavy metal limits, and officers must be sensitized to apply these testing and clearance measures.
Trade Notice No. 27/2021-2022 - 30-11-2021 DGFT
Electronic filing of Registration Cum Membership Certificate (RCMC)/ Registration Certificate (RC) through the Common Digital Platform w.e.f. 06th December 2021
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Electronic filing of RCMC/RC enables contactless submission and instant verification through a common digital platform for exporters.
A common digital platform on the DGFT portal enables electronic submission, amendment and renewal of Registration Cum Membership Certificates (RCMC) and Registration Certificates (RC) using existing exporter login credentials and Digital Signature Certificate/Aadhaar authentication; certificates issued via the portal are instantly reflected in the exporter profile and verifiable by login.
SEBI/HO/MIRSD/MIRSD_CRADT/P/CIR/2021/675 - 30-11-2021 SEBI
Publishing of Investor Charter and disclosure of complaints by Debenture Trustees (DTs) on their Websites
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Investor Charter requirement compels debenture trustees to publish charter and monthly complaint disclosures on their websites.
SEBI requires registered Debenture Trustees to publish an Investor Charter on their websites and offices and to disclose month wise complaint data in the Annexure B format by the 7th of the succeeding month; trustees must follow prescribed timelines for disclosures, monitoring, investor communication, grievance redressal, and special circumstance steps on breach/default, with these obligations effective from January 1, 2022.
Circular No. 2122043/868 - 30-11-2021 GST - States
Implementation of UPGST Field Visit App for Physical Verification of GST Registrations and Discontinuation of Abhyuthan App w.e.f. 01.12.2021
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GST registration verification shifts to the UPGST Field Visit App, replacing the earlier verification app for field use.
Physical verification of GST registrations is to be carried out through the UPGST Field Visit App available on the Google Play Store with effect from 01.12.2021, replacing the earlier Android-based Abhyuthan App. The earlier instructions for verification through Abhyuthan App stand superseded to that extent, and the app is to cease functioning from the night of 30.11.2021. The enclosed process flow covers installation, login with employee ID, OTP verification, entry of GSTIN details, offline saving of data, and later synchronisation of records when network connectivity is available.
Circular No. 2122042/866 - 30-11-2021 GST - States
Regarding exchange of information for follow-up action on inputs received from REIC, Lucknow
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REIC information sharing system streamlines follow-up action on economic offence inputs and compliance reporting.
Exchange of information received from REIC, Lucknow is to be used for follow-up action by the Commercial Tax Department through a dedicated REIC Information Sharing System module developed at headquarters. The module makes REIC inputs available directly on the login of the concerned Proper Officer, who is required to take the necessary legal action under the relevant Acts and Rules and update the action taken in the same system. Users are directed to use the module for all follow-up action on REIC information and to report technical difficulties to the IT Section by email.
SEBI/HO/DDHS/DDHS_Div3/P/CIR/2021/674 - 29-11-2021 SEBI
Master Circular for Real Estate Investment Trusts (REITs)
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Master Circular for REITs consolidates SEBI rules on filings, public-issue procedures, financial disclosures and exit mechanisms.
Master Circular consolidates SEBI circulars on REIT regulation, mandating online filings, detailed public-issue procedures (merchant banker due diligence, draft/offer/final offer filings, ASBA bidding, anchor allocations and allotment rules), comprehensive financial and audit disclosures (three years' financials, Ind AS, NDCF framework, combined financial statements), and continuous listing and disclosure obligations including website updates, unit-holding patterns, credit-rating review, encumbrance reporting and a structured exit-option mechanism for dissenting unitholders with prescribed timelines, escrow arrangements and exit-price formulae.
SEBI/HO/DDHS/DDHS_Div3/P/CIR/2021/673 - 29-11-2021 SEBI
Master Circular for Infrastructure Investment Trusts (InvITs)
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Infrastructure Investment Trusts: SEBI clarifies unified filing, issuance, disclosure, NDCF calculation and exit-option procedures.
SEBI's Master Circular compiles operative InvIT circulars prescribing online filing, merchant banker due diligence and offer-document procedures; detailed financial disclosure, audit and NDCF frameworks; continuous reporting and listing obligations; issuance rules for equity and debt including pricing, lock-in and allotment timelines; encumbrance notification and disclosure duties; and a structured exit-option mechanism for dissenting unitholders with escrow, valuation- and VWAP-based exit pricing and specified timelines.
5/2021-GST - 29-11-2021 GST - States
Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the Assam GST Rules, 2017
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Electronic credit ledger blocking under Rule 86A requires recorded reasons, material evidence, and strict limits on ineligible input tax credit.
Guidelines are issued for disallowing debit of an electronic credit ledger under Rule 86A where input tax credit is believed to be fraudulently availed or ineligible. The power may be used only on recorded reasons based on material evidence, for specified grounds such as non-existent suppliers, non-receipt of goods or services, unpaid tax, absence of business activity, or absence of valid invoice documents. The instruction also specifies competent officers, monetary limits, procedure for blocking credit, and release of the restriction when the disqualifying conditions no longer exist, subject to a maximum period of one year.
119/2021-GST - 29-11-2021 GST - States
Clarification on certain refund related issues
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Refunds from electronic cash ledger clarified: excess balances refundable without unjust enrichment declarations; TDS/TCS credits treated as cash.
Refunds of excess balances in the electronic cash ledger are not subject to the time limit in section 54(1), and declarations under Rule 89(2)(l)/(m) are not required because unjust enrichment does not apply; TDS/TCS credits in the electronic cash ledger are equivalent to cash deposits and unutilised balances may be refunded under the proviso to section 54(1) read with section 49(6); for deemed exports the relevant date for refund is the date the supplier files the related return under Explanation (2)(b) to section 54.
118/2021-GST - 29-11-2021 GST - States
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification no. FTX.56/2017/Pt-II/546 dated 22nd May, 2021
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Dynamic QR Code exemption for B2C cross border service invoices when payment received in foreign exchange or RBI permitted rupees.
Suppliers issuing invoices to recipients located outside India for services whose place of supply is in India may issue such invoices without a Dynamic QR Code where payment is received through RBI-approved modes either in convertible foreign exchange or in Indian Rupees where permitted by the RBI, because a Dynamic QR Code cannot be used by an overseas recipient for payment.
Trade Notice No. 26/2021-22 - 26-11-2021 DGFT
Safe Custody of digital tokens, documents, scrips etc.
Show AI Summary
Digital signature security prevents unauthorized access to trade scrips; report compromised certificates and follow secure password and network practices.
Protection of digital identities depends on secure custody and use of Digital Signature Certificates or Aadhaar e signatures; adopt strong passwords, do not share sensitive credentials, avoid public Wi Fi for official logins, beware phishing and suspicious attachments or domains, and ensure duty credit scrips and related instruments are reflected in online modules. On suspected unauthorized DSC issuance contact the licensed Certifying Authority and report to the Controller of Certifying Authorities, and industry bodies should sensitize members to prevent online theft of duty credit instruments.
Trade Circular No. 32 T of 2021 - 26-11-2021 GST - States
Clarification on certain refund related issues
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Refund of excess electronic cash ledger: statutory time limits and unjust enrichment certification not required; TDS/TCS credits refundable.
The Board clarifies that the time limit for filing refund applications does not apply to refunds of excess electronic cash ledger balances; certification to guard against unjust enrichment is unnecessary for such refunds. TDS/TCS amounts credited to the electronic cash ledger are treated as cash, may be utilised or refunded, and unutilised balances can be refunded per the refund proviso and related ledger provisions. For deemed export supplies, the relevant date for refund of tax paid is the date of the return furnished by the supplier, since the supplier pays the tax in his return.
Trade Circular No. 31 T of 2021 - 26-11-2021 GST - States
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020-State Tax dated 30th March, 2020
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Dynamic QR Code applicability clarified: invoices to recipients outside India paid via RBI approved payment modes may be issued without QR.
The Board clarifies that where services supplied to a recipient located outside India have their place of supply in India, invoices issued to such recipients may be issued without a Dynamic QR Code if payment is received by the supplier through RBI approved modes of payment, including convertible foreign exchange or Indian rupees where permitted; Circular No. 156/12/2021 GST is modified accordingly.
SEBI/HO/MIRSD/MIRSD_RTAMB/P/CIR/2021/670 - 26-11-2021 SEBI
Publishing Investor Charter and Disclosure of Complaints by Registrar and Share Transfer Agents (RTAs) on their Websites
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Investor Charter publication and monthly complaint disclosure by RTAs increases transparency and investor grievance accountability.
SEBI requires all registered RTAs to publish an Investor Charter on their websites and disseminate it to shareholders, and to disclose monthly complaint data on their websites in the prescribed Annexure B format by the seventh day of the succeeding month; these obligations supplement existing disclosure requirements and aim to enhance transparency in investor grievance redressal, with specified service timelines and escalation procedures outlined in the Charter.
SEBI/HO/DDHS/P/CIR/2021/0669 - 26-11-2021 SEBI
Publishing Investor Charter and Disclosure of Complaints by Merchant Bankers on their Websites – Debt Market
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Merchant bankers must publish Investor Charter and monthly complaints data on their websites from Jan 1, 2022.
SEBI directs registered merchant bankers in the debt market to publish on their websites an Investor Charter for public debt issues, NCRPS and private placements detailing services, rights, timelines and grievance mechanisms, and to disclose monthly complaints data in a prescribed Annex B format by the seventh day of the succeeding month; Charters require hosting draft/final offer documents, inviting seven working days public comments, disclosing track record and basis of allotment, providing grievance resolution timelines (indicatively T+30 days), and other operational disclosures; effective January 1, 2022.
SEBI/HO/DDHS/DDHS_Div3/P/CIR/2021/672 - 26-11-2021 SEBI
Publishing Investor Charter and Disclosure of Investor Complaints by Merchant Bankers on their Websites for public offers by REITs and InvITs
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Merchant Bankers must publish Investor Charter and monthly investor complaint data for REITs and InvITs public offers.
SEBI requires registered merchant bankers handling public offers by REITs and InvITs to publish an Investor Charter on their websites (Annexure A) and to disclose monthly investor complaints data-received, resolved and pending-by source and category in the Annexure B format, separately for each category and collectively, with specified timelines and grievance resolution benchmarks to enhance transparency in the primary market.
SEBI/HO/DDHS/DDHS_Div3/P/CIR/2021/0671 - 26-11-2021 SEBI
Publishing investor charter and disclosure of investor complaints by Merchant Bankers on their websites for private placements of Municipal debt securities
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Merchant Bankers must publish an investor charter and monthly complaint data online for municipal debt private placements.
Merchant Bankers must publish an Investor Charter for private placements of municipal debt securities on their websites and disclose monthly complaint data and redressal, separately and collectively, in the prescribed format by the 7th of the succeeding month; the requirements take effect from January 1, 2022 and are issued under Section 11(1) of the SEBI Act and applicable municipal debt securities regulations.

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Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017

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Export of services: supplies by Indian incorporated affiliates to foreign parent can qualify as exports if statutory conditions are met.
Clause (v) of section 2(6) of the IGST Act excludes supplies that are between establishments of the same person as per Explanation 1 to section 8; ... Summary

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