PAN validation service outage suspends IEC applications and Aadhaar e sign linking, requiring stakeholders to plan and contact helpdesk.
PAN validation services used by DGFT will be unavailable from 1 June 2021 to 6 June 2021, causing suspension of applications for new Import Exporter Codes, applications for amendments/modifications of IECs, and one time Aadhaar linking for e sign; stakeholders are advised to plan accordingly and may contact the DGFT helpdesk for queries.

DFIA transfer recording mandates online registration and OTP/e sign verification before transferees may use scrips.
Mandatory online recording of transfers of Duty Free Import Authorization (DFIA) scrips is required so transferees can apply for ARO/Invalidation only after the transfer is recorded. Paper copies for EDI ports are discontinued from the effective date while security copies continue for non-EDI ports; online recording is mandatory for applicable scrips. The transferor records the transferee's IEC and initiates OTP and Aadhaar e sign verification; the transferee must accept via OTP and e sign for the system to reflect the new current owner. Recorded transfers are irreversible and DGFT/Customs are not responsible for party disputes.

Relaxed gas cylinder approval enables expedited import and customs clearance for medical oxygen equipment with specified documentation and testing.
PESO will avoid pre shipment physical inspections and grant online approvals for imported oxygen cylinders and related equipment on submission of manufacturer particulars, ISO certification, cylinder specifications, hydro test and third party inspection certificates. Customs are instructed to clear urgent consignments for COVID relief without prior PESO approvals, provided subsequent PESO certification, sampling inspection by an empanelled agency, and required hydrostatic and safety tests are completed before use. Exemptions to certain design, recognition, import permission, filling permission and licensing requirements are subject to stated operational safeguards and temporary time limits.

Bill of Entry electronic amendment allows auto-approved correction of BL/HBL numbers when matching IGM.
Importers or brokers may file an IGM-detail amendment using amend code A_PBEIGM to correct MBL/MAWB or HBL/HAWB numbers in prior/advance Bills of Entry; the system will auto-approve and auto-regularise the BE if the corrected BL/HBL numbers match the IGM. This mechanism is limited to BL/HBL number corrections; other amendments require officer approval. The electronic route may be used to request BE regularization without direct officer intervention.

Limitation period extension for tax appeals: taxpayers may choose the more beneficial relaxation for filing appeals until further orders.
Periods of limitation for filing appeals before the CIT(Appeals) under the Income-tax Act are extended until further orders; where multiple relaxations apply, the taxpayer is entitled to the relaxation most beneficial to him, and for counting limitation periods for appeals before the CIT(Appeals) the more beneficial extension applies.

Extension of time to apply for revocation of cancellation of registration permits administrative extension subject to recorded reasons and review.
The SOP implements the statutory extension mechanism allowing applicants who file for revocation of cancelled GST registration after the ordinary period to request additional time by showing sufficient cause; requests are submitted to the proper officer, forwarded to the Joint/Additional Commissioner for examination and written reasons, who may grant extension or offer a hearing, after which the proper officer processes the revocation application; a similar staged procedure applies for subsequent extension stages and remains until GSTN portal functionality is available.

Export promotion bank account validation requires IEC users to update IFSC and account details through ICEGATE for refund processing.
IEC holders whose export-promotion bank accounts remain unvalidated must update their current IFSC code and/or bank-account number through ICEGATE's Export Promotion Bank Account Management facility. The facility permits location-wise addition or modification of accounts for IGST refund and Authorised Dealer Code registration for Drawback claims. Users must select the relevant bank, provide a matching IFSC code or AD code, upload bank-account proof through e-SANCHIT, enter the IRN and uploading ICEGATE ID, and complete OTP verification. Accounts already used by another IEC user cannot be used for an add or modify request.

Revocation of cancelled registration permits delayed applications where sufficient cause supports an extension request within the prescribed window.
Revocation of cancelled registration may be applied for in FORM GST REG-21 within 30 days of service of the cancellation order. Where the application is delayed but remains within the extended period, the registered person must request extension by letter or email through the proper officer, stating grounds. The jurisdictional extension authority may allow it upon sufficient cause and recorded written reasons, and may grant a personal hearing before rejecting a request. The proper officer then processes the revocation application according to law.

Extension of AEO certification validity confirmed, circular renumbered and prior duplicate circular on different subject clarified.
Corrigendum directs that the administrative instruction on Extension of Validity of AEO certification for ease of renewal process dated 24.05.2021, originally captioned as Circular No. 10/2021 Customs, shall be read and cited as Circular No. 11/2021 Customs; all substantive content remains unchanged and the re numbered circular is appended. It also clarifies that a different Circular No. 10/2021 Customs was issued on 17.05.2021 concerning customs amendment rules, preventing numbering duplication.

Cancellation of GST registration requires timely FORM GST REG-19 orders, with limited exceptions for incomplete or merger-related applications.
Cancellation of registration under rule 22(3) of the CGST Rules, 2017 requires the proper officer to issue FORM GST REG-19 within thirty days of the application or reply to the show cause notice. Applications in FORM GST REG-16 are to be accepted within that period except where the application is incomplete or, in transfer, merger or amalgamation cases, the new entity is not registered before submission. Cancellation does not affect liability for acts committed before or after the date of cancellation, and the effective date cannot be earlier than the date of application.

AEO certificate validity extension eases renewal process amid pandemic restrictions and supports administrative continuity for certified entities.
The Board ordered a temporal extension of AEO certificate validity for certificates expired or expiring within the affected period to a common later date to facilitate renewal amid COVID disruptions, excluding entities found ineligible for continuation; field formations are directed to publicise the measure and report implementation difficulties.

Overseas investment limit for AIFs/VCFs enhanced after RBI consultation, under SEBI Act authority; existing regulatory conditions remain unchanged.
SEBI has enhanced the overall limit for overseas investment by SEBI-registered AIFs and VCFs to USD 1,500 million after consultation with the Reserve Bank of India; all other eligibility criteria, terms, conditions and procedural requirements specified in prior SEBI circulars remain unchanged.

Revocation of registration cancellation time limit extension under Assam GST requires sufficient cause and recorded reasons.
Extension of the time limit for applying for revocation of cancellation of registration under the Assam GST framework is to be handled through a uniform procedure until GSTN functionality for FORM GST REG-21 is available. A registered person may seek extension by letter or e-mail after 30 days but within 60 days, and a similar procedure applies where the request is made after 60 days but within 90 days. The Joint or Additional Commissioner may extend the time limit on sufficient cause being shown and reasons recorded in writing.

CSR contribution offset permitted when certified and disclosed, avoiding violation of statutory CSR spending requirement.
Excess contribution to a relief fund made on the specified date that exceeds the minimum CSR amount for the financial year may be offset against the subsequent year's CSR obligation if (a) the offset accounts for any unspent prior CSR amounts, (b) the Chief Financial Officer certifies the contribution was made pursuant to the appeal and the statutory auditor corroborates this, and (c) the contribution and its treatment are disclosed separately in the Annual Report on CSR and the Board's Report.

Extension of time limits for tax compliances grants relief by postponing multiple income tax filing and reporting deadlines.
Extension of time limits for specified income tax compliances postpones filing deadlines for SFT, reportable account statements, quarter end TDS/TCS statements, employee TDS certificates, trustee superannuation statements, investment fund income statements, returns of income (including belated and revised), audit reports and accountant reports for international and specified domestic transactions; clarifications exclude certain return filing cases from interest relief and deem timely paid tax by certain resident individuals as advance tax.

EPCG Committee online module enables electronic filing and processing of relaxation applications under FTP provisions.
Applications for relaxation under para 2.58 of FTP must be submitted exclusively through the e-EPCG Committee module on the DGFT portal; applicants must fill the online form, upload documents, pay the fee, obtain a system-generated file number for tracking, and respond to any deficiency letters electronically, with the Directorate issuing all communications and decisions via the module.

Warehouse licensing compliance requires digital records, timely returns, valid financial safeguards, advance bonding extensions, and cooperation with risk-based audits.
Warehouse licensees must submit complete licence or modification applications, maintain digitally signed records and monthly returns, preserve records for at least five years, and keep off-site digital backups with audit trails. Continued compliance requires valid all-risk insurance, solvency certification where applicable, lease documentation and updated bonds. Licence cancellation requires clearance of government dues, absence of warehoused goods where required, and no pending proceedings. Warehousing-period extension applications must be filed in advance with prescribed security and a non-deterioration declaration. Risk-based audits apply, and official communications must use the designated electronic channel.

Concessional-duty imports permit regulated job work, capital-goods clearance, quarterly reporting, and duty consequences for non-utilisation.
Importers claiming concessional-duty treatment must give one-time prior information, execute a continuity bond, provide pre-import consignment details, and upload the intimation with the bill of entry. Job work is permitted subject to prescribed intimations, challans, accounts, and a six-month retention limit at job-worker premises. Imported goods must be used for the intended purpose or re-exported within six months; clearance of unutilised or defective goods requires payment of differential duty and interest. Quarterly returns and detailed importer and job-worker accounts are mandatory, and contraventions attract penalties and duty-recovery action.

Priority disposal of pending customs refund claims provides time-bound relief through a special processing drive for businesses.
Pending customs refund claims before the Centralized Refund Cell are subject to a special priority disposal drive from 15 May 2021 to 31 May 2021. The drive is intended to expedite processing and disposal of pending claims, providing immediate business relief, particularly to MSMEs, as part of trade-facilitation measures. Importers, exporters, customs brokers, and trade associations are requested to assist in furnishing documents required for pending refund claims.

Designated FCRA Account requirement limits receipt of foreign contribution to the specified New Delhi SBI branch after transition.
Existing registered or prior permission recipients must open and use the designated FCRA Account at the New Delhi Main Branch of the State Bank of India; upon opening that account or from the applicable cut off date, receipt of foreign contribution in any other account is prohibited. The Ministry of Home Affairs extended the period for making this change to facilitate transition due to COVID 19 exigencies.