Electronic test memo requirement: laboratories will refuse paper memos; samples accepted only via CRCL module unless approved exception.
All officers and staff of the Mangalore Customs Commissionerate must mandatorily forward Test Memos and sampling paperwork to CRCL and other Revenue Laboratories via the CRCL module in ICES; laboratories will not accept samples unless the Test Memo is transmitted electronically through the module. A temporary exception permits paper Test Memos only with prior approval from the Additional Commissioner of Customs when system issues prevent electronic transmission.

General Authorisation for Export of Chemicals requires portal application, end use certification, post shipment reporting and compliance oversight.
Inclusion of Paragraph 2.79G creates a General Authorisation for Export of Chemicals and related equipment (GAEC) for specified SCOMET categories, requiring applicants to apply via the SCOMET portal with prescribed proforma, technical descriptions, supply chain or past export details, and an undertaking permitting inspections and restricting end use to that declared in the EUC. The IMWG reviews applications. Post shipment reporting, submission of ANF 2O and the EUC, contract evidence of permitted end use, and specified record retention are mandatory. GAEC is excluded for WMD related uses, embargoed entities, or where proliferation or national security concerns arise; GAEC may be suspended or revoked for adverse reports or non compliance.

Harmonized System update aligns national customs tariff with HS 2022; guidance issued and contact provided for transition.
Publication of the Seventh Edition of the Harmonized System implements HS 2022 into national customs practice by aligning the First Schedule of the Customs Tariff Act with HS 2022 through amendments under the Fifth Schedule to the Finance Act, 2021, effective from 01.01.2022. The revision introduces 351 six digit level amendments affecting commodity classification and tariff headings. A correlation guidance document has been published on the CBIC website to assist transition, and stakeholders may report implementation difficulties to the Additional Commissioner of Customs, ICD Whitefield, via the provided email.

Extension of filing deadlines for income-tax returns and audit reports, with clarified exceptions for high-tax cases.
The tax administration further extends due dates for furnishing a Report of Audit, a Report from an Accountant for international or specified domestic transactions, and the Return of Income for Assessment Year 2021-22 to later specified dates. The extension is subject to two clarifications: it does not apply to the late-filing interest provision where residual tax exceeds a specified threshold, and advance tax paid by resident individuals within the original statutory due date will be treated as advance tax despite the extensions.

Electronic Gold Receipts trading enabled: framework for creation, trading and conversion established under securities law.
SEBI's framework treats Electronic Gold Receipts (EGRs) as securities and establishes a three tranche operational model: creation of EGRs by Vault Managers via a common Depository interface upon receipt of eligible physical gold that meets prescribed delivery standards; continuous trading of EGRs on recognized exchange segments with Clearing Corporations settling transfers of EGRs and cash; and conversion of EGRs into physical gold through depositor requests with extinguishment and reconciliation. The framework mandates reconciliation, periodic inspections, upfront disclosure of storage, withdrawal and assaying charges, and enables fungibility and interoperability across vault locations.

Related Party Transactions disclosure extended to high-value debt issuers, requiring audit-committee review, shareholder information, and exchange reporting.
Disclosure obligations for Related Party Transactions are extended to entities with listed specified non-convertible debt securities under a 'comply or explain' applicability; such entities must provide information for Audit Committee review, furnish specified information for shareholder consideration, and report RPTs to stock exchanges in the Board-prescribed format, with stock exchanges required to notify and publish these requirements; the circular is effective immediately under statutory regulatory powers.

Recovery of self-assessed tax under section 79: taxpayers given opportunity to explain GSTR-1/GSTR-3B mismatches before action.
Where tax shown in outward supply statements but unpaid through the periodic return is short paid or unpaid, the proper officer must issue a DIN-bearing communication allowing a reasonable period to pay or explain GSTR-1/GSTR-3B discrepancies; if the taxpayer neither pays nor satisfactorily explains within the prescribed or extended time, the officer may initiate recovery proceedings under the recovery provisions for self-assessed liabilities.

Return scrutiny procedures require data-based discrepancy verification, taxpayer explanation notices, payment-based closure, and approved tax determination where unresolved.
Return scrutiny verifies the correctness of filed returns through data-analytics selection based on turnover, tax, reverse-charge liability, input tax credit, e-way bill and interest discrepancies. Proper officers must verify relevant portal and back-office data, issue GST-ASMT-10 where discrepancies remain, and consider explanations in GST-ASMT-11. Acceptable explanations or payment of admitted tax, interest and applicable amounts through GSTR-DRC-03 permit closure in GST-ASMT-12. Unsatisfactory responses or failure to correct accepted discrepancies may lead to determination of tax and other dues with prior approval. Scrutiny registers and monthly reporting are required.

Dynamic QR Code exemption for invoices where payment is received via RBI approved modes and place of supply is in India.
Where an invoice is issued to a recipient located outside India for services whose place of supply is in India, and payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the RBI, such invoice may be issued without a Dynamic QR Code because the recipient located outside India cannot use the QR code to make payment.

COVID-19 Helpdesk continues to assist international trade stakeholders with licensing, customs, documentation and coordinated issue resolution.
Continuation of operations of the COVID-19 Helpdesk establishes a single-point facility to receive, monitor and seek resolution of export-import issues arising from COVID-19. The Helpdesk handles export/import licensing, customs clearance delays, documentation, banking matters and coordinates with other government departments to pursue resolutions. Stakeholders must submit requests via the Helpdesk Service on the Departmental website selecting Category 'Covid-19', or by the specified email or toll-free phone, and may track status via the online status tracker with email and SMS updates.

Import duty classification on courier consignments: gifts face higher duty, personal purchases taxed lower with invoice proof.
Imports via courier are governed by the Customs Act and related regulations; B2B imports with a valid Importer Exporter Code follow the Customs tariff. Bonafide gifts under Chapter 9804 attract Basic Customs Duty at 35%, Social Welfare Surcharge at 10% of BCD, and IGST at 28% on value plus BCD and SWS (aggregate 77.28%). Personal-use items qualifying under the notification attract BCD at 10%, SWS at 10% of BCD, and IGST at 28% on value plus BCD and SWS (aggregate 42.08%) only if a B2C invoice and proof of monetary transfer are submitted; otherwise the gift duty applies.

Investor grievance redressal expanded online: SCORES links and platform updates mandated for exchanges and market entities.
Recognised stock exchanges, commodity derivatives exchanges, depositories and clearing corporations must display a direct complaint lodging option and a link to the SCORES portal or SCORES mobile app on their websites and mobile apps, amend relevant bye laws, rules and regulations as necessary, and communicate implementation status via the Monthly Development Report; the directive is issued under Section 11(1) of the SEBI Act read with Section 10 of the Securities Contracts (Regulation) Act.

Classification of parts must follow holistic evaluation of section and HS explanatory notes, not a single universal test.
Assessments of parts under Section XVII must be fact specific and holistic: officers should consider Section and Chapter Notes, HSN explanatory notes and relevant precedents rather than mechanically applying a single test; the Department has filed a review petition and sought senior counsel opinion, and difficulties in implementation should be reported to the Board.

Standing Grievance Committee composition expanded to include customs, GST, banks and other agencies to consolidate industry grievances.
Amendment revises the Standing Grievance Committee composition to include Customs and GST authorities, DGARM, public and private banks, export inspection agencies/councils, ECGC, State/UT Industries and Export Commissioners, and General Managers of District Industries Centres, alongside existing representatives, to create a consolidated inter-agency forum for redressal of export and foreign trade grievances.

E commerce operator liability to pay GST on restaurant services shifts tax payment responsibility and invoicing to the platform.
E-commerce operators are liable to pay GST in cash on restaurant services supplied through their platforms under section 9(5); they need not collect TCS or file GSTR-8 for those services, need no separate registration, must issue invoices for such services, and cannot use ITC to discharge that liability. ECOs remain liable even if the restaurant supplier is unregistered, and the value of supplies through ECOs counts toward the supplier's aggregate turnover. Supplies through ECOs are not inward supplies for reverse charge. Reporting of these supplies should be made in GSTR-3B and relevant GSTR-1 tables as indicated.

Dynamic QR Code compliance: B2C invoices to UIN holders require scannable payment details, subject to specified operational exceptions.
Dynamic QR Code requirements apply to B2C invoices issued by taxpayers whose aggregate turnover exceeds Rs. 500 crore, including invoices issued to Unique Identity Number holders. A UPI ID in the QR Code need not be accompanied by separate bank-account and IFSC details, and an authorised payment collector's UPI ID may be used. QR Codes may be omitted for specified services supplied to overseas recipients. For over-the-counter sales, a uniquely invoice-linked order ID may substitute for an unavailable invoice number. Where part-payment is received, the QR Code may show only the remaining amount payable.

Separate supply of irrigation laterals attracts the sprinkler and drip system rate when solely or principally used therewith.
Laterals and parts suitable for use solely or principally with sprinklers or drip irrigation systems, and classifiable under heading 8424, attract the GST rate applicable to sprinklers and drip irrigation systems even when supplied separately. Parts of general use classified under a heading other than 8424 attract GST at the rate applicable to their respective heading.

Government loan guarantee exemption: GST does not apply where governments guarantee bank or financial institution loans for their undertakings.
GST exemption applies to services supplied by the Central Government, State Government or Union territory to their undertakings or PSUs through guarantees for loans obtained from banking companies or financial institutions. Entry No. 34A provides that a loan guarantee furnished by the Central or State Government for its own undertaking or PSU is exempt from GST where the loan is obtained from such lenders.

Composite milling supplies for public distribution qualify for GST exemption when the goods component remains within the prescribed threshold.
Composite supplies of milling wheat into flour with fortification, or paddy into rice, for State Government distribution under the Public Distribution System qualify for exemption where the goods component does not exceed 25% of the total supply value. The value condition, including fortification inputs and packing material, must be determined on the facts of each supply. Where the threshold is exceeded, milling supplied as job work to a registered person attracts GST at 5%, including where registration exists solely for tax deduction purposes.

Ropeway construction for tourism supplied to government entities is treated as commercial works contract for standard GST taxation.
Composite works contracts supplied to a Government Entity qualify for the concessional GST rate only where the original work is predominantly intended for non-commercial use. The exclusion of public-authority activities from the term business applies only to the Central Government, State Government and local authorities, not to Governmental Authorities or Government Entities. Tourism ropeway construction is treated as commercial in nature and is not covered by concessional entries for roads, bridges, terminals or railways. Such turnkey ropeway works-contract services attract GST at 18% under entry 3(xii).