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Circulars
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Linking/Registration of IECs in the new revamped DGFT Online environment
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Linking of IECs requires user IDs with OTP and IEC authentication via Aadhaar e-sign or DSC for access to DGFT digital services.
IEC holders must create user-based login IDs with mobile and email OTP verification, then link those IDs to their specific IECs by authenticating via Aadhaar e-sign of the proprietors/directors/partners/Karta listed on the IEC or by using a Class-II/Class-III Digital Signature Certificate (individual, organization-based matching the IEC, or IEC-embedded DSC). After linking, complete IEC auto-validation using 'Modify IEC' and update profile details through 'Manage Profile'; profile updates are automatic and fee-free. Help manuals, FAQs and support channels are provided on the DGFT website.
Submission of data to RoDTEP Committee
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RoDTEP data submission required so refund rates can be determined for affected export product groups under the scheme.
A trade notice requires exporters, export promotion councils and industry associations to submit formatted export data to the RoDTEP Committee so the Committee can determine refund rates under the Remission of Duties and Taxes on Exported Products scheme; failure to provide required data may lead to non-notification of rates for affected product groups. The notice specifies the online data format source, email addresses for submission, and a departmental contact for clarifications.
Clarifications in respect of the Direct Tax Vivad se Vishwas Act, 2020
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Vivad se Vishwas payment extension permits late payment without additional amount following timely filing and certificate issuance.
The circular clarifies that declarants who file a declaration under the Vivad se Vishwas Act on or before the notified filing deadline shall, when issued a certificate by the designated authority, be allowed to make payment without additional amount by the extended payment deadline, notwithstanding the statutory requirement to pay within fifteen days of receipt of the certificate; designated authorities are directed to reflect this concession when issuing certificates to prevent undue hardship.
Procedure and Criteria for submission and approval of applications for export of Nitrile/NBR Gloves
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Export licensing for nitrile gloves requires online quota applications within a limited window and specified self-attested documentation.
Export of Nitrile/NBR gloves is permitted under a fixed export quota for a limited period, with authorisations issued only via the authorised online portal during a specified application window. Applications will be examined under the handbook procedure and licences, if issued, have limited validity. Eligibility is restricted to one application per IEC and requires submission of specified self-attested documents, including purchase order/invoice and IEC copy. Incomplete or untimely submissions and applications submitted outside the online channel will not be considered for allocation.
Permission of Bonded Trucking for transportation ( import/Export) of Valuables and General Cargo from ACC Jaipur to CELEBI& DCSC- IGI Airport- New Delhi, and vice-versa to M/s. the Rajasthan Small Industries Corporation Ltd. (RAJSICO Jaipur)
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Bonded trucking permission for transshipment enabling regulated cargo movement under customs supervision and bond and insurance obligations.
Permission is granted to M/s RAJSICO to operate Bonded Trucking for valuables and general cargo between ACC Jaipur and designated IGI Airport terminals, subject to customs supervision, a prescribed Running Bond, insurance for full value and duties, responsibility for loss or pilferage, customs sealing of trucks, and adherence to detailed transshipment documentation and manifest closure procedures for imports and exports.
Residual action by CGST Commissionerates in respect of the adverse orders of Hon’ble High Courts, wherein the taxpayer is assigned to respective State tax administration
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Jurisdiction in GST petitions: central commissionerates retain authority to continue proceedings and file appeals when taxpayers fall under state control.
Central GST commissionerates retain residual authority to continue defence and pursue remedial judicial measures in GST petitions before High Courts even when taxpayers are assigned to State jurisdiction. Coordination between Central and State GST officials is advised when filing appeals to avoid divergent positions. The Board has been processing appellate proposals, notably on TRAN-1, and has urged States/UTs to take protective steps against adverse High Court orders. Omitting the Union or revenue departments as respondents when central law is challenged raises Principles of Natural Justice concerns; an addendum to Master Instruction mandates obtaining CBIC policy comments and central-state coordination for effective defence.
Manufacturing and other operations undertaken in bonded warehouses under Section 65 of the Customs Act, 1962
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Job work in bonded warehouses clarified: inputs may be sent out, tooling allowed, and duties governed on consumption and export.
Clarifies that only inputs may be sent from a Section 65 unit for job work while capital goods may be sent out only for repair with bond officer permission; job work requires prior deposit and accounting of imported goods, identification/correlation after job work, return/export/clearance under MOOWR procedures, duty treatment of scrap, timelines aligned with GST, and maintenance of prescribed accounts. The bond remains in force and violations trigger deemed home-consumption clearance with duties, interest and penalties. Section 65 units may perform job work for others and may source goods from SEZ/FTWZ following applicable procedures.
Testing of outside samples by Revenue Laboratories
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Customs testing now prioritizes CRCL New Delhi for FSSAI, CDSCO and Textile samples; referral labs used when needed.
CRCL and seven other Revenue Laboratories hold NABL Accreditation and will be primary testing centres for customs samples-particularly those for FSSAI, CDSCO and Textile Committee matters-with CRCL New Delhi designated as a primary testing and Referral Laboratory; where specific tests cannot be performed locally, samples must be sent to the nearest designated government referral laboratory, while Animal Quarantine, Plant Quarantine and wildlife-related testing remain excluded.
Faceless Assessment – New provisions in ICES in terms of Board Circular 45/2020 dated 12.10.2020
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Faceless customs assessment enables previous Bill of Entry references to assist expeditious assessment by officers.
Faceless customs assessment under ICES permits importers to declare a previous Bill of Entry as a reference for each item while filing a Bill of Entry. Declared references are displayed alongside Risk Management System reference Bills of Entry for assessing officers. Importers and Customs Brokers are advised to provide such references in the Item table, as system-identified or voluntarily declared references may assist expeditious assessment.
Extension of time period for import of tur during the fiscal year 2020-21
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Extension of import licence validity for tur requires consignments to arrive by the revised cut-off date, with no further extensions allowed.
Extension of validity for import licences for tur under the Foreign Trade Policy adjusts the licence expiry and the corresponding ICLC cut-off to a later date; eligible and verified applicants must ensure their import consignments reach Indian ports by that revised cut-off, and no further requests for extension of time will be entertained.
Regarding the procedure for the disposal of assessment cases.
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Assessment case disposal procedure shifted to e-mail notices, PDF submissions, and remote communication during COVID-19 restrictions.
Assessment case disposal was to proceed through e-mail notices, submission of records at office reception before 3:00 PM, sanitization and onward transmission to the assessing office. If further notice was needed, it was also to be sent by e-mail, and replies, account books, bills, ledgers and cash memos were to be furnished as self-certified PDF files, with contact permitted by telephone or video calling where required.
Clarification on SEBI Circular SEBI/HO/OIAE/IGRD/CIR/P/2020/152 dated 13 August, 2020 on Investor grievances redressal mechanism – Handling of SCORES complaints by stock exchanges and Standard Operating Procedure for non-redressal of grievances by listed companies
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Investor grievance redressal clarified: SEBI mandates use of 'promoter(s)' in SCORES complaint procedures for uniform application.
SEBI directs that references to "promoter and promoter group" and "promoter/promoter group" in specified paragraphs and an annexure point of the investor grievance redressal circular on SCORES complaint handling and SOP for non-redressal by listed companies be read as "promoter(s)"; this textual substitution standardises which persons are covered and applies to listed companies, recognized exchanges, depositories and investor associations under SEBI's regulatory mandate.
Contribution by Issuers of listed or proposed to be listed debt securities towards creation of “Recovery Expense Fund”
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Recovery Expense Fund requirement enables debenture trustees to access funds for enforcement after issuer default.
Creation of a Recovery Expense Fund is required from issuers listing debt securities; contributions may be cash, cash equivalents or bank guarantees, held and invested by the designated stock exchange with income credited to the REF. On default, the Debenture Trustee or Lead Debenture Trustee obtains holder consent for enforcement, notifies the designated exchange, and the exchange releases REF funds promptly. Trustees must account for expenses paid from the REF. Remaining balances are refundable to the issuer on repayment or call/put exercise upon trustees issuing a No Objection Certificate confirming no other defaults.
Processing of applications for registrations of AIFs and launch of schemes
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Investment Committee approvals: AIF registrations with resident external members proceed; cases with non resident members await regulatory clarification.
SEBI amended the AIF Regulations to permit a Manager to constitute an Investment Committee to approve investment decisions, and has sought clarification from the Government and the central bank on whether FEMA (Non debt Instruments) Rules apply when such committees include external members who are not resident Indian citizens. Pending that clarification, SEBI will process AIF registration and scheme launch applications where external members are resident Indian citizens, while applications proposing non resident external members will be held until clarification.
Faster assessment and clearance of goods under Faceless Assessment
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Faceless assessment procedures: traders must upload complete e Sanchit documentation and tag bond details correctly to expedite customs clearance.
Customs instructs traders to upload all supporting documents to e Sanchit when filing the Bill of Entry, provide full product and end use details, tag IRN with the BE, and file amendments when additional documents are added post submission. Traders should opt for Continuity Bond where appropriate and enter the correct Bank Guarantee percentage (or zero if none) in the Bond Management module to prevent system defaults that trigger recalls. The Turant Suvidha Kendra serves as the facilitation helpdesk and a Joint Commissioner is the nodal escalation officer.
Faceless Assessment - Measures for timely assessment of Bills of Entry and clarification on defacement of physical documents
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Faceless Assessment: streamlined measures to expedite Bills of Entry processing and clarify physical document handling.
Faceless Assessment implementation is standardized to expedite Bills of Entry processing by mandating additional working days for FAGs on rotation, enabling dashboards to monitor pending B/Es and time-sensitive consignments, and directing Principal Commissioners and PAGs to proactively coordinate disposals. FAG officers must minimize and aggregate queries, ensure supporting documents are linked to relevant B/Es, and avoid retaining B/Es for validations to be completed at Customs Compliance Verification. Guidelines define ordinary circumstances for First Check examinations and prescribe reassessment routes before and after out-of-charge, while confirming procedures for submission and verification of original Certificates of Origin.
All India roll-out of Faceless Assessment
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Faceless assessment rollout: automated electronic import assessments with port roles for inspections, testing, provisional assessment, and appeals.
All India roll out of Faceless Assessment creates an automated, electronic assessment regime under Turant Customs: Bills of Entry filed via ICEGATE/e Sanchit are assigned to Faceless Assessment Groups for risk based verification; Port Assessment Groups and Turant Suvidha Kendras retain responsibility for physical examination, testing, bond registration and non assessment functions; FAGs may accept self assessment, seek documents, order tests, re assess with speaking orders, or transfer cases to PAGs in specified exceptional circumstances; appeals against FAG re assessments lie with the Commissioner (Appeals) for the port of import.
Implementation of QR code based Sampling Solution at JNCH
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QR code based sampling solution enhances transparency and enables real time tracking of import and export samples for testing.
The QR code based Sampling Solution is a web based portal mandating QR stickered duplicate samples with scanned check in/check out and uploaded photographs at drawal (CFS), CSC receipt/forwarding, and laboratory receipt; role based logins permit assessing officers to monitor report status and send pending report requests, while integration with the Test Memo module in ICES provides laboratory report access, all to enhance transparency, sample integrity verification and reduction of dwell time.
Regarding amendment to Circular No. 2021007 dated 09-07-2020.
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GST transit interception procedure revised by deleting the direct seizure instruction for alleged tax evasion cases.
Uniformity in proceedings by mobile squad units under the Uttar Pradesh GST framework is addressed by deleting paragraph 11 of the earlier circular governing detention, release, seizure, and related action during transport of goods. The deleted paragraph had permitted a Proper Officer, where transported goods were found to be moved with an intention of tax evasion, to bypass proceedings under Section 129 and proceed directly under Section 130 for seizure of goods and vehicle, including issuance of FORM GST MOV-10 and electronic uploading of the summary in FORM GST DRC-01.
Contactless delivery of international courier consignments
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Contactless OTP validation permitted for international courier deliveries as an alternative proof of delivery; couriers must retain audit trail.
Allows contactless delivery of international courier consignments via OTP validation as an alternative to physical signatures; couriers must register and KYC the consignee's mobile number, electronically validate OTP at delivery, with failed validation preventing delivery. Proof of delivery may be by physical signature or OTP, and couriers must retain OTP generation and validation data and the full audit trail for five years, available to customs officers on request.

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Regarding the procedure for referring TRAN-1/TRAN-2 related cases to GSTN in compliance with the judgments passed by the Hon’ble High Court/Hon’ble Supreme Court.

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TRAN-1 and TRAN-2 referral procedure governs appeal decisions, acceptance of court orders, and GSTN forwarding requirements.
Procedure for referring TRAN-1/TRAN-2 related cases to GSTN in compliance with judgments of the Hon'ble High Court or Hon'ble Supreme Court. Cases are ... Summary

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Acts Income Tax