Manual EODC filing option under Advance Authorisation Scheme; exporters must update online closure status to avoid action.
Option permitted for manual/physical filing of EODC/closure applications under the Advance Authorisation Scheme for AAs issued before 1.12.2020; RAs must upload approved physical closure letters into the online system and update authorisation status. Exporters can view past AA status online and upload scanned closure/redemption letters where status is incorrect; they must submit such requests by 31.03.2022. RAs are to verify submissions against office records and may process updates or act suo-motu; absence of updated online status may prompt actions for non-fulfilment of export obligation.

E-commerce operator liability to pay GST on restaurant services shifts invoicing and cash-payment obligations to the operator.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5); when ECOs pay such tax they need not collect TCS or file GSTR-8 for those services. ECOs must pay GST on restaurant services in cash and will issue invoices for such services; they may not use ITC to discharge that liability, though they remain eligible to claim ITC on their own inputs and are not required to reverse ITC because they pay tax under section 9(5).

Extension of FCRA registration validity granted where renewal filed before expiry, subject to earlier disposal or refusal.
Extension of FCRA registration certificates is granted for entities whose certificates expire in the specified period and who have applied for renewal on the FCRA portal before expiry in accordance with rule 12 of the Foreign Contribution (Regulation) Rules, 2011; validity is extended until the earlier of the extended date or disposal of the renewal application. If a renewal application is refused, the certificate is deemed expired on the date of refusal and the association is prohibited from receiving or utilising foreign contribution from that date.

Survey powers under section 133A: approval and team composition rules now govern TDS and international tax surveys.
The order modifies administrative instructions for exercise of survey powers under section 133A by specifying that TDS charge surveys be approved by and conducted under the Pr. CCIT/CCIT (TDS)/jurisdictional CCIT and carried out by TDS officers; International Taxation Division TDS surveys require a collegium of IT&TP and TDS/Pr. CCIT members and are to be conducted by TDS officers with IT&TP inclusion; other IT&TP surveys require collegium approval including DGIT (Inv.) and are to be conducted by the Investigation Wing with IT&TP officers. Monitoring officers must ensure surveys do not exceed approved scope.

Textile GST rate increase deferred; GoM to review inversion, report by February 2022, refunds debate ongoing.
The Council deferred the scheduled increase of GST on textiles from 5% to 12% (effective 1.1.2022) after representations highlighting adverse impacts on MSMEs, employment, handloom and natural fibre segments and fiscal concerns tied to cessation of compensation cess. The Fitment Committee and inter ministerial inputs had recommended correction of the inverted duty structure by aligning rates across fibre, yarn and fabric; Members asked for more data, stakeholder consultation and consideration of differentiated measures. The Group of Ministers on Rate Rationalization was tasked to report by late February/early March 2022.

Modified reporting requirements for AIFs: applicability deferred to quarter ending September 30, 2022, per regulatory extension.
The circular postpones the commencement of the modified reporting requirements for Alternative Investment Funds to the quarter ending September 30, 2022, leaving the substance of the revised reporting obligations unchanged and directing AIFs to align compliance and reporting processes with the deferred timeline.

Refund mechanism for merged GSTINs allows filing under 'Any other' from new GSTIN with specified debit procedure.
Affected taxpayers may file refund claims from their new GSTIN under the "Any other" category, stating in Remarks the actual refund category and attaching required supporting documents; initial filing need not debit the electronic credit ledger. The proper officer will calculate admissible refund, verify completeness and eligibility, request a written debit from the electronic credit ledger if payable, and upon proof of debit issue refund and payment orders. Refunds requiring ledger debit or re-credit shall not be filed using the old GSTIN.

Refund mechanism for pre-merger ITC claims: taxpayers may file from new GSTIN under 'Any other' to enable refund processing.
Taxpayers of the erstwhile UT of Daman & Diu who cannot file refunds for pre-merger periods due to GSTIN migration must file on the GST portal under the "Any other" category using the new GSTIN, state the intended refund category in Remarks, and attach supporting documents. No electronic credit ledger debit is required on filing. The proper officer will compute admissible refund, may request a FORM GST DRC-03 debit, and upon receipt of proof will issue FORM GST RFD-06 and FORM GST RFD-05. Refunds requiring debit or re-credit must not be filed using the old GSTIN.

Continuous disclosure compliance: mandatory fines and issuance/listing restrictions until listed issuers rectify disclosures and report payment.
Recognized stock exchanges must impose specified fines and enforcement measures for listed issuers' failures to meet continuous disclosure obligations, with penalties and actions detailed in annexures, fines accruing until rectification and credited to the Investor Protection Fund. Exchanges shall issue notices, coordinate across listings, restrict issuance and further listing via Electronic Book Providers for non-compliance, publish actions and subsequent compliance, and may deviate or abate action only for recorded legal exemptions; SEBI retains its enforcement powers. The regime applies to due dates on or after February 1, 2022.

Drawback claim processing accelerated: non responsive exporters and unresolved EGM errors will be decided on available records.
Measures expedite processing of drawback claims pending due to non receipt of exporter replies and EGM non filing or EGM errors. Exporters must respond to queries by the prescribed cutoff or claims will be decided on available records; supplementary claims may be filed later. Authority to approve certain EGM error rectifications is delegated to Superintendents with AC/DC random checks. Shipping lines must file and rectify EGMs timely; unrectified EGMs may lead to processing at zero drawback rates while preserving the right to file supplementary claims.

Priority hearings for income-tax appeals allowed for high-demand, excess-refund, court-directed, elderly, or hardship cases.
Requests by appellants for priority or out-of-turn disposal of income-tax appeals may be considered where exceptional circumstances exist, based on recommendations of the jurisdictional tax officer and subject to approval by designated senior appellate authorities. Eligible categories include high-demand appeals, appeals with substantially large refunds originally claimed, appeals with court directions for expedition, requests from senior or super-senior citizens, and other cases of genuine hardship.

Faceless Appeal Scheme establishes a National Faceless Appeal Centre to centralize and staff income tax appellate processing.
Establishment of a National Faceless Appeal Centre under the Faceless Appeal Scheme, 2021, headquartered in Delhi and constituted of specified income-tax authorities including the Principal Chief Commissioner, Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners and designated Income-tax Officers. Necessary ministerial, executive and consultant staff will be provided by the Principal Chief Commissioner, Delhi in consultation with the Board. The order supersedes the earlier Office Order-1, takes effect from the date of issue and is issued with the approval of the Chairman of the Central Board of Direct Taxes; a Hindi version will follow.

Faceless Appeal Units established under the Faceless Appeal Scheme: centralised appeal units designated to administer faceless appeals.
The Central Board of Direct Taxes establishes multiple designated Appeal Units under the Faceless Appeal Scheme, 2021, listing each Unit and its headquarters in the annexed schedule. Each Appeal Unit will be headed by a Commissioner of Income tax (Appeals) and may include such other income tax authorities, ministerial staff, executives or consultants as the Board requires, with personnel provided by the Principal Chief Commissioner of Income tax having jurisdiction. The Order supersedes the earlier Office Order and records its effective commencement and formal approval.

Relaxation of additional filing fees for specified annual e-forms; normal fees apply until announced extension deadlines.
No additional fees shall be levied for filing e-forms AOC-4 (including CFS, XBRL, Non-XBRL) for FY ended 31.03.2021 if filed on or before 15.02.2022, and for e-forms MGT-7/MGT-7A if filed on or before 28.02.2022; only normal filing fees are payable during these specified periods.

Extension of time for revocation of registration: deadline extended with specified transitional and administrative extension rules.
The notification extends the time for filing applications for revocation of cancellation of registration to 30th September, 2021 where the original due date fell between 1 March, 2020 and 31 August, 2021, for cancellations under clause (b) or (c) of sub section (2) of section 29. The extension applies irrespective of application status (not filed, pending, rejected, on appeal or rejected on appeal). It also clarifies how administrative extensions available under the proviso to sub section (1) of section 30 operate in three scenarios depending on whether 30, 60 or 90 days had elapsed by 31 August, 2021.

GST liability on restaurant services supplied through e-commerce operators shifts to the operator; invoices issued and cash payment required.
E-commerce operators are liable to pay GST on restaurant service supplied through their platforms; they must issue invoices and discharge that tax liability in cash. ECOs need not collect TCS or file GSTR-8 for restaurant services on which they pay tax, though TCS continues for other supplies not notified under section 9(5). ECOs need no separate registration to pay tax under section 9(5), remain liable even for supplies by unregistered restaurants, must include such supplies in restaurant aggregate turnover, and should not treat them as inward supplies for reverse charge. ITC cannot be used to pay GST on those restaurant services, but ECOs need not reverse ITC otherwise.

Verification of e-filed income tax returns allowed via one-time relaxation, regularizing pending returns upon verification.
One-time administrative relaxation permits verification of electronically filed income-tax returns for Assessment Year 2020-21 that remain unverified or pending for want of ITR-V, allowing such returns to be regularized if verified within the extended window by submitting a duly signed ITR V by speed post or completing electronic verification via Aadhaar OTP, net banking, EVC through bank account or demat account, or bank ATM.

Stay order review in pending tax assessments requires time-bound verification, early hearing requests, and coordinated action to vacate stays.
Instructions were issued for a time-bound review of pending assessment and reassessment cases stalled by subsisting court stay orders. Assessing officers were required to identify such cases, update the status of each order, dispose of matters already decided by the court, and pursue vacation of continuing stays through the Department's High Court and Supreme Court cells. A tiered verification and reporting process was prescribed, and appellate work wings were directed to file early hearing or similar applications and ensure completion of action within the campaign period.

GST registration applications require disposal only on prescribed documents, with proper consideration of premises-specific proof and Form GST REG-01 requirements.
Registration applications under the U.P. GST framework must be disposed of in accordance with Section 25 of the GST Act, Rules 8 and 9, Form GST REG-01, and issued instructions. The prescribed documents vary by premises: property tax receipt, municipal account copy, or electricity bill for own premises; rent or lease agreement with ownership proof for rented premises; consent letter with ownership proof for other or shared premises; affidavit with possession proof where no rent or lease agreement exists; and specified Government of India documents for SEZ cases, along with bank-account certificates and separate authorization letters.

E-commerce operators liable for GST on restaurant services, must pay tax in cash and issue invoices for those supplies.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms and must discharge that GST in cash; they need not collect TCS or file TCS returns for those restaurant-service supplies, may continue to claim and use ITC for their own inputs but cannot utilize ITC to pay the GST liability on restaurant services, and must issue invoices for restaurant services. ECOs need not take separate registration for this purpose, are liable even for supplies by unregistered vendors, and should report such supplies in GSTR-3B and appropriate GSTR-1 tables.