Registration revocation deadlines: eligible cancelled GST registrations receive a filing extension, with further administrative extensions depending on elapsed statutory periods.
Revocation of cancelled GST registration is available up to 30 September 2021 where the original due date for applying falls between 1 March 2020 and 31 August 2021. The extension applies to specified cancellation cases irrespective of whether applications are unfiled, pending, rejected, or subject to appellate proceedings. Further extensions after 30 September 2021 depend on the elapsed statutory period from cancellation, with additional periods available only where the conditions for approval by the Additional Commissioner or Commissioner are met.

Intermediary services require three parties and a facilitative role, excluding principal supplies and substantive subcontracted services.
Intermediary services require at least three parties: two principals involved in a main supply and a third party making a separate ancillary supply by arranging or facilitating it. The role must be subsidiary and comparable to that of a broker or agent. A person supplying the main goods, services, or securities, wholly or partly, on its own account on a principal-to-principal basis is excluded. Subcontractors performing all or part of the substantive main service are not intermediaries, even where they interact with the principal supplier's customer.

GST classification of specified services clarifies restaurant treatment, exemptions, export status, and standard-rate liability across sectors.
Cloud kitchens and central kitchens supplying cooked food through takeaway or delivery are treated as restaurant services taxable at 5% without input tax credit. Ice-cream parlours selling pre-manufactured ice cream without cooking or preparation make a supply of goods taxable at 18%. Government-funded coaching under the scholarship scheme for students with disabilities is exempt where the entire expenditure is borne by the Government. Overloading charges at toll plazas receive the same exemption as toll charges, while qualifying vehicle rentals to State Transport Undertakings or local authorities are treated as giving vehicles on hire and are exempt.

GST classification clarifications differentiate fresh produce, seed use, composite supplies and concessional treatment across specified goods and projects.
GST classification depends on product condition, tariff coverage, intended use, and whether supplies are separately identifiable. Fresh fruits and nuts are exempt only when neither frozen, dried, nor otherwise processed, while dried products attract the applicable scheduled rate. Tamarind seeds are classified as seeds for sowing, with non-sowing supplies taxable at 5% from 1 October 2021. Copra, pure henna products, specified residues, pharmaceutical goods under heading 3006, and laboratory goods under heading 3822 receive the stated classifications and rates. Interstate petroleum stock transfers may use the original essentiality certificate subject to record-based nexus verification.

Export of services by Indian subsidiaries remains available where the foreign parent is a separately incorporated legal entity.
Services supplied by one establishment of the same person in India to another establishment of that person outside India do not satisfy the export of services condition concerning distinct establishments. However, a company incorporated in India and a body corporate incorporated outside India are separate persons and legal entities for GST purposes, even where they are related as parent, subsidiary, sister concern or group concern. Services supplied by the Indian-incorporated entity to establishments of the foreign company outside India are not barred by that condition and may qualify as exports if the remaining statutory conditions are fulfilled.

Input tax credit on debit notes follows their issue year, while e-invoices permit electronic verification during transport.
Input tax credit on debit notes is governed, from 1 January 2021, by the financial year in which the debit note is issued, rather than the financial year of the underlying invoice. For credit availed on or after that date, the amended rule applies to debit notes issued both before and after that date; credit availed earlier remains subject to the pre-amendment position. The applicable outer limit remains the due date for the September return following the relevant financial year or filing of the annual return, whichever occurs earlier.

Intermediary services require facilitation between distinct principals, excluding suppliers and subcontractors providing the main supply on their own account.
Intermediary services require three parties, a distinct main supply between two principals, and an ancillary service arranging or facilitating that supply. The intermediary must act in a supportive broker-, agent- or similar capacity and cannot itself supply the main goods, services or securities on a principal-to-principal basis. Subcontractors performing all or part of the main service on their own account are excluded. Classification depends on the contractual terms and actual role performed. The special place-of-supply rule applies only where either the intermediary supplier or recipient is located outside India.

Registration revocation timelines extend for eligible cancellation cases, with staged discretionary extensions based on the elapsed statutory period.
Time limits for applying to revoke cancellation of GST registration are extended until 30 September 2021 where the original due date falls between 1 March 2020 and 31 August 2021 and cancellation arose from specified defaults. The benefit applies to unfiled, pending, rejected and appellate-stage revocation matters. Fresh applications may be filed after rejection in prescribed circumstances. Further extensions beyond the extended date depend on whether 30, 60 or 90 days had elapsed, with discretionary extensions available to the Joint or Additional Commissioner and Commissioner where the statutory conditions are met.

Exemption eligibility for sovereign and pension funds clarified: borrowing for investments disqualifies, general borrowings do not.
The Board clarifies that a specified fund (or any group concern) that has taken loans or borrowings specifically for the purpose of making investment in India shall not be eligible for the exemption. If loans or borrowings were not taken specifically for making the investment in India, it shall not be presumed that the investment was made out of such borrowings and the specified fund remains eligible for the exemption, subject to fulfilment of all other conditions and provided the source of the investment is not from those borrowings.

Late filing relief for LLPs: additional fees waived for Statement of Account and Solvency filings.
LLPs may file Form 8 (Statement of Account and Solvency) for the financial year 2020-2021 without payment of additional fees until 30th December, 2021, as a temporary relief addressing COVID-19 related filing difficulties, aimed at easing compliance burdens for MSMEs operating as LLPs.

Refund of wrongly paid GST available when supply classification is subsequently corrected, subject to the prescribed limitation period.
Refunds for tax paid under an incorrect GST head are available where the supply is subsequently reclassified either by the taxpayer or by a tax/adjudicatory authority, provided the taxpayer pays tax under the correct head. The refund claim must be filed within two years from the date of payment under the correct head; for payments made before the refund rule amendment, the two year period runs from the amendment's effective date. Refunds are not available if tax was adjusted by issuance of a credit note.

Export of services: supplies from Indian-incorporated related companies to related foreign-incorporated entities may qualify as export.
Supplies by a company incorporated in India to a related body corporate incorporated outside India are transactions between separate persons and therefore are not barred by clause (v) of Section 2(6) of the IGST Act; such supplies may qualify as export of services provided the other statutory conditions (supplier in India, recipient outside India, place of supply outside India, and payment in convertible foreign exchange) are met.

GST classification clarified: cloud kitchens treated as restaurant service, ice cream parlors as goods, exemptions and rate treatments specified.
Clarifies GST classification and treatment: cloud/central kitchens are restaurant service and taxed accordingly without ITC; ice cream parlors selling premanufactured ice cream are supplies of goods; government funded coaching under the disabilities scholarship scheme is exempt; NSIL satellite launch services to foreign customers qualify as export of service and are zero rated; overloading charges at toll plazas receive toll treatment; "giving on hire" includes renting to STUs and local authorities for exemption eligibility; grant of mineral exploration/mining rights falls under licensing services for minerals and was subject to the standard residuary rate during the disputed period; amusement park admissions and job work for alcoholic liquor are clarified with respective rate treatments.

GST classification clarified for specific goods, updating applicable rates, treatment of composite supplies, and compliance documentation requirements.
Clarifies GST classification and rates for identified goods per GST Council recommendations: fresh fruits and nuts are exempt only when supplied unprocessed; dried fruits and nuts are taxable. Seeds under heading 1209 (including tamarind seeds) are nil-rated only when for sowing; otherwise they attract a concessional rate. Copra is excluded from coconut exemption. All goods under heading 3006 and heading 3822 attract the specified concessional rates. Operational rulings cover acceptance of original DGH Essentiality certificates for inter state stock transfers, separate taxation of UPS and external batteries, 70:30 valuation for renewable projects, and uniform treatment of fibre drums.

Electronic sea cargo manifest compliance requires custodians and terminal operators to file prescribed stuffing, movement and voyage messages.
Sea Cargo Manifest and Transshipment Regulations, 2018 require electronic advance information for sea cargo and allocate filing responsibilities among carriers, transhippers, custodians and terminal operators. Custodians must file container-specific stuffing and stripping reports and conveyance arrival and departure information, while terminal operators must provide voyage call and container movement details. Transitional filing under the earlier regime remains available until 31 December 2021. From 1 January 2022, stuffing messages, ASR, DP and AR filings by custodians, and voyage call messages by terminal operators become mandatory.

RoDTEP duty credits remit unrebated export levies through transferable e-scrips, subject to export-proceeds realization and customs-duty use.
RoDTEP remits unrebated duties, taxes and levies on specified exports through transferable electronic duty credits. Exporters must claim through an electronic shipping-bill declaration, avoid duplicate remission, and retain audit records. Customs processing generates scrolls from which e-scrips may be created in the electronic duty credit ledger. E-scrips are valid for one year, transferable only in full, and usable solely for payment of Basic Customs Duty on automated imports. Credits depend on timely realisation of export proceeds and may be suspended, cancelled or recovered for excess allowance or non-realisation.

Deduction for sugarcane purchase price clarified to include state-fixed prices, affecting cooperative mills' tax treatment.
The Board clarifies that the phrase price fixed or approved by the Government for purposes of the deduction for expenditure on purchase of sugarcane includes price fixation by State Governments through State-level Acts, orders or other legal instruments, including State Advised Price which may be higher than central statutory minimums, and that the deduction applies where purchase price is equal to or less than such government-fixed or approved price.

Determination of legitimate claims: claims against defaulting members go to MCSGFC for sanction; excess pursued outside exchange.
Claims against members declared defaulters must be placed before the Member Core Settlement Guarantee Fund Committee (MCSGFC) for sanction and ratification; the MCSGFC's advice on legitimate claims shall be sent to the IPF Trust for immediate disbursement, and if the sanctioned amount is less than the claim or exceeds IPF coverage, the investor may pursue arbitration or other legal forums outside the exchange for the balance.

Investor grievance arbitration: exchanges may relocate proceedings for large awards and set staged interim relief from IPF.
Exchanges need not form exclusive appellate arbitration panels but must ensure members who adjudicated a matter at arbitration are not appointed to its appellate panel. Parties may request shifting of arbitration to a metro for awards above a prescribed threshold, with additional costs borne by the requesting party. The circular prescribes staged interim relief releases from the Investor Protection Fund where client-favourable orders or awards arise and limits cumulative interim relief; fees for late claim filings are to be deposited into the IPF. Exchanges must amend bye-laws and report implementation.

Scale Based Regulation reclassifies NBFCs into layered categories and imposes proportional capital, governance and prudential requirements.
Scale Based Regulation classifies NBFCs into Base, Middle, Upper and Top Layers by size, activity and risk, applies progressively stricter regulations to higher layers, and prescribes layer-specific prudential and governance measures including revised Net Owned Fund minima with glide paths, a >90-day NPA norm with phased compliance, an Internal Capital Adequacy Assessment Process, enhanced capital quality and leverage norms for Upper Layer entities, harmonised concentration limits referenced to Tier I capital, board and disclosure enhancements, Chief Compliance Officer and compensation policies, and transition and supervisory timelines for movements between layers.