Mandatory document upload in e Sanchit: importers must quote IRNs in the BE and amend BE to add post filed documents.
Uploading mandatory documents to e Sanchit is only the first step; importers must quote the system generated IRNs in the corresponding Bill of Entry and, where documents are added after filing, attach them by way of a BE amendment (no officer approval required). Doc codes must be entered at the item level. PGAs may upload certain documents directly, and importers registered on ICEGATE will receive IRN notifications which must be included in the BE. If a mandatory doc code is not applicable, the importer must declare the exception using Statement Type REM with reasons in the BE.

Agriculture Infrastructure and Development Cess introduced on specified imports, with simultaneous recalibration of customs and excise duties.
The Finance Bill, 2021 effects wide ranging changes: numerous Basic Customs Duty adjustments, introduction of an Agriculture Infrastructure and Development Cess on specified imports with simultaneous BCD recalibration and SWS treatment, recalibration of excise duties including AIDC on petrol/diesel with compensatory adjustments to other excise components, consolidation and amendment of concessional entries (notably for mobile/ battery/solar and project imports), procedural and time limit reforms in Customs investigations and trade remedial measures (ADD/CVD/safeguards), and amendments to CGST/IGST linking input tax credit to supplier reporting and streamlining annual return and seizure/confiscation procedures.

Turnover-based online transfer rules now allow year-round processing, with post-June cases routed through zonal oversight.
Turnover-based online transfer of registered persons among Deputy Commissioner, Assistant Commissioner and Commercial Tax Officer login IDs remains available throughout the year, but intra-sector transfers within the prescribed monitoring limits may be made only up to 30 June of each financial year. After that date, remaining cases must be sent with reasons to the Zonal Additional Commissioner, whose login ID may be used for the transfer. Pending cases are to be examined on merits, action may follow against negligent officers, and all pending cases for 2020-21 were required to be disposed of by 28 February.

Mandatory uploading of documents in e Sanchit: revised code lists, PGA restrictions, ICEGATE registration and S_STMT amendment procedure.
The mandatory document codes list for ICES has been revised (Annexure I) and certain codes remain PGA only in Annexure II; IECs/Customs Brokers may upload other documents on e Sanchit. PGAs can upload documents only for ICEGATE registered IECs. Amendments to the Statement table may be filed online or at service centres at item level using Amend Code S_STMT, citing Invoice SI No and Item SI No. Systemic OOC checks are disabled for BEs filed before 23.01.2021; the notice operates as a standing order and trade may report issues to the Joint Commissioner.

Blocked Input Tax Credit: taxpayers must reverse ineligible credits on passenger vehicles and construction services to comply.
The circular explains that Section 17(5) blocks ITC for specified supplies including passenger motor vehicles (except where used for further supply, passenger transport, or training), works contract and construction services for immovable property (other than plant and machinery) unless used for further supply of works contract services, and goods or services used in construction on one's own account. Blocked credits must be reported in GSTR 3B (Table 4(D)(1)) and other ineligible credits in Table 4(D)(2). Taxpayers must reverse wrongly claimed blocked credits suo motu via DRC 03.

Filing suspension of Bills of Entry until ICES update; exporters must monitor duties and collect amended export levies manually.
Electronic filing of Bills of Entry is suspended from 20:00 hours on Budget presentation day until ICES tariff and notification directories are updated; Section 48 approvals are also suspended while other ICEGATE services and officer functions continue. Shipping Bills continue to be processed, but where export duties or cesses change in the Budget, export levies on Shipping Bills granted Let Export after the Budget must be collected manually until directory updates are made. Field formations must track prior Bills of Entry for duty changes before granting Out of Charge. The notice functions as a standing order and stakeholders should schedule clearances accordingly.

SEBI revises Mutual Funds Monthly Cumulative Report format to add scheme category and segregated portfolios reporting.
SEBI revised the Monthly Cumulative Report format effective January 2021 (Annexure A) to add a new scheme category and require explicit reporting of segregated portfolios and their AUM, with detailed columns for schemes, folios, net inflow/outflow, redemptions, net assets and average AUM; the revision covers open ended, close ended and interval schemes and preserves other conditions from the prior circular.

Faceless assessment: mandatory e Sanchit document uploads and reassessment must provide opportunity to be heard orally.
Re-assessment under faceless assessment must comply with Section 17(4)-(5) of the Customs Act: queries are to be raised via the ICES module, consolidated where possible, and upon re-assessment the importer must be afforded an opportunity to respond in writing or by video conferencing before changes to classification, valuation, or notification applicability are made; if the importer objects, the proper officer must issue a speaking order. Supporting documents for specified tariff items must be mandatorily uploaded in e Sanchit with prescribed document codes and IRN declaration, and BEs lacking required codes will be disallowed.

Bills of Entry filing suspension during ICES budget updates accompanies continued export assessment and manual collection of changed export levies.
Budget-related updation of the ICES notification and tariff directories requires a temporary suspension of filing of Bills of Entry and section 48 approvals from 20:00 hours on 1 February 2021 until ICES incorporates all budgetary changes. Other ICEGATE services and ICES officer functions remain operational, while Shipping Bill filing and assessment continue and changed export levies are manually collected until directory updates take effect.

GST registration verification authority is reassigned from circle-level Joint or Deputy Commissioners to zonal Additional Commissioners.
Registration verification under the Rajasthan Goods and Services Tax Rules, 2017 is amended by replacing the Joint/Deputy Commissioner, State Tax, of the circle with the Additional Commissioner (Administration), State Tax, of the zone, for purposes covered by the earlier order under the provisos to rule 9(1) and rule 9(2). The amendment takes effect from 22 January 2021.

PGA e-SANCHIT paperless processing: PGAs must upload LPCOs; beneficiaries must register ICEGATE e-mails for receipt and viewing.
PGAs must upload digitally signed Licences/Permits/Certificates/Other Authorizations (LPCOs) to e-SANCHIT; beneficiaries and brokers are barred from uploading previously issued LPCOs. PGAs will communicate LPCO issuance and IRNs via ICEGATE-registered e-mails; simplified ICEGATE auto-registration (using GST-provided e-mails) is available for limited e-SANCHIT functions without digital signatures. Supporting documents for duty exemption claims or CCR compliance must be uploaded in e-SANCHIT with Bills of Entry from 15.01.2021. An annexure maps document names to document and PGA codes.

Mandatory uploading and BE tagging of specified documents in e Sanchit; IRNs must be quoted and item level doc codes used.
Uploading a document to e Sanchit to obtain an IRN is only the first step; the IRN must be quoted in the BE and any document added after BE filing must be attached to the BE by way of a BE amendment. Document codes for mandatory documents must be given at item level corresponding to tariff items. Certain documents must be uploaded by the relevant PGA and importers registered on ICEGATE must include received PGA IRNs in the BE; where a mandatory doc is inapplicable the importer must declare a REM statement in the BE explaining inapplicability.

e Sanchit uploads must have IRNs quoted in the Bill of Entry; item level tagging and PGA uploads required.
Uploading documents to e Sanchit to obtain IRNs is only the first step: importers must quote IRNs in the Bill of Entry and, if documents are added after filing, attach them by way of a BE amendment (no officer approval required). Mandatory document codes must be given at item level corresponding to tariff items. Certain documents will be uploaded only by designated PGAs (listed in Annexure II); importers should obtain simplified ICEGATE registration to receive system generated IRN notifications. Where a mandatory doc code is not applicable, the importer must declare REM with the doc code and reasons in the BE Statement table.

GST registration requirement: suppliers must hold valid GSTIN before government contracts; payments withheld until verification.
Departments must not award supplies or works contracts unless the supplier or contractor holds a valid GSTIN obtained under the NGST Act, 2017; existing suppliers must produce such GSTIN before the Drawing and Disbursing Officer and departments shall withhold further payments until verification. The GSTIN is a 15 digit number beginning with 13 and its genuineness may be verified on the GST portal.

ICES budget updation temporarily suspends Bills of Entry filing while preserving other electronic customs services and export assessment.
Following presentation of the Union Budget, filing of Bills of Entry is unavailable from 20:00 hours on 1 February 2021 until ICES changes are updated, and Section 48 approvals are stopped during that period. Other ICEGATE services continue. Shipping Bill filing and assessment remain operational; where export levies change, applicable levies must be manually collected until directory changes are made online. Prior Bills of Entry require verification for changes in duty liability before out-of-charge.

No additional fees for filing AOC 4 series forms; only normal fees payable during specified relaxed filing period.
No additional fees shall be levied for filing e forms AOC 4, AOC 4 (CFS), AOC 4 XBRL and AOC 4 Non XBRL for the financial year ended 31.03.2020 if filed up to 15.02.2021; only normal filing fees are payable during this period.

Import documentation: Mandatory e Sanchit upload and IRN declaration; drug consignments require label upload and undertaking.
Uploading specified documents to e Sanchit and declaring their IRN numbers in the Bill of Entry is mandatory from 15.01.2021 for listed CTHs; the annexure prescribes CTH-to doc code mappings and system checks will prevent BES filing without required codes. For items requiring Drug Controller clearance, the Label of Consignment must be uploaded, IRN declared in Supporting Documents and the undertaking code DC007 entered in the Statement table confirming packaging integrity.

Mandatory uploading on e Sanchit: upload documents, quote IRNs in the BE, and use REM statements for valid exceptions.
Importers must upload mandatory documents on e Sanchit and quote the resulting IRNs in the corresponding BE; documents added after BE filing must be attached to the BE via a DE amendment (no officer approval required). Document codes for mandatory documents must be entered at item level. Certain mandatory documents will be uploaded only by designated PGAs and importers registered on ICEGATE will receive system IRN notifications which must be included in the BE. If a mandatory doc code is not applicable, the importer must declare the omission using Statement Type REM, Statement Code of the omitted doc, and Statement Text explaining the reason.

Ambulance services under public health programmes qualify for GST exemption when supplied directly or as eligible government services.
GST exemption applies to patient transportation in ambulances supplied by Government or private providers. Private providers supplying such services to a State Government under National Health Mission arrangements may qualify under the government-service exemption where the supply relates to public health or health and sanitation functions. Pure services qualify without goods; composite supplies qualify only if goods do not exceed 25 per cent of total value and the activity relates to the relevant local-government function.

GST classification of certificates places RECs, PSLCs and similar instruments at the applicable standard tax rate.
Renewable Energy Certificates, Priority Sector Lending Certificates and similar documents are classifiable under heading 4907 and attract GST at 12%. The residual rate entry applies only to goods not covered under another specified schedule entry and cannot be used where a specific classification applies. The earlier residual-entry treatment of PSLCs is modified accordingly. Duty credit scrips classifiable under heading 4907 remain subject to Nil GST under the specified exemption entry.