Foreign Trade Policy amendment updates Export Promotion Council for EOU and SEZ office address, effective immediately.
Amendment to Appendix 2T of the Foreign Trade Policy 2015-2020 replaces the existing entry for the Export Promotion Council for EOU and SEZ (EPCES) at Sl. No. 10 with revised office address and updated contact details (telephone and email). The change is made under paragraph 2.04 of the Policy and is effective immediately as an administrative update to the Appendix.

Change of control approvals require prior regulatory filing, time-bound in-principle clearance, and specified post-sanction submissions.
An application for approval of change in control of an AIF Sponsor/Manager involving a scheme of arrangement must be filed with the regulator before initiating the scheme sanction process; upon regulatory satisfaction in-principle approval will be granted for a limited validity within which the sanction application must be filed. After sanction, final approval requires submission within the prescribed period of: application for final approval, sanctioning order, approved scheme, a statement of modifications to the draft scheme with reasons, and compliance details against in-principle conditions.

Restoration of Cancelled Registration: new functionality enables range officers to restore registrations pursuant to appellate or judicial orders online.
An online Restoration of Cancelled Registration functionality has been deployed to enable jurisdictional Range officers to restore GST registrations pursuant to judicial or appellate orders, covering registrations cancelled suo motu by officers and those cancelled at taxpayers' request; permissions for officers are being enabled and a user guide accompanies the feature.

Delegated statutory powers require case-specific supervisory approval before designated officers may exercise their lawful authority.
Powers under Section 83 of the Delhi Goods and Services Tax Act, 2017 are delegated to Assistant Commissioners and Goods and Services Tax Officers as Proper Officers. Exercise of the delegated authority is conditional upon obtaining case-specific approval from the concerned Zonal Incharge, Special Commissioner, Additional Commissioner, or Joint Commissioner.

GST recovery functions empower designated officers to initiate recovery proceedings and recover tax or other amounts due.
Assignment of GST recovery functions authorises all Assistant Commissioners and Goods and Services Tax Officers in the Department of Trade and Taxes to perform the functions of a Proper Officer under the Delhi Goods and Services Tax Act, 2017. The assignment covers functions concerning initiation of recovery proceedings and recovery of tax or other amounts due under the Act.

Installation deadline extension for Radiation Portal Monitors and Container Scanners extends operationalisation timeline for designated seaports.
Amendment extends the deadline for installation and operationalisation of Radiation Portal Monitors and Container Scanners at designated sea ports by modifying Para 2.54(d)(v)(ii) of the Handbook of Procedures, 2015-2020; the Director General of Foreign Trade, exercising powers under the Foreign Trade Policy, has postponed the prior compliance timeline to a later date, leaving the substantive requirement intact but altering the deadline for mandatory commissioning.

Standardisation of industry classification enforces uniform four level coding and mandated issuer reporting for listed debt securities.
Issuers must adopt a harmonised four level industry classification and submit prescribed data at ISIN allotment and, post listing, update specified fields to any exchange where listed within 30 days of financial year end and on event basis; the circular deletes the issuer type clause and replaces the sector classification table in the Annex, with applicability to debt issuances opening on or after April 1, 2022.

Scrutiny of returns: risk based selection, standardized notices and timelines require quantified discrepancy communication and structured follow up.
The SOP establishes a uniform, risk based process for scrutiny of specified GST returns, directing centralized selection of GSTINs by a risk analytics function, reliance on available departmental data sources for verification, assignment of Superintendents as proper officers to conduct scrutiny, issuance of a single FORM GST ASMT 10 per GSTIN per financial year to communicate quantified discrepancies, acceptance and payment via FORM GST DRC 03 or response via FORM GST ASMT 11, conclusion by FORM GST ASMT 12 if acceptable, and initiation of determination or referral for audit/investigation where replies or payments are unsatisfactory; prescribed timelines and reporting registers apply, and manual procedures remain until an online module is available.

GST registration cancellation requires proper hearing and strict compliance with the Act, Rules, and registration instructions.
Cancellation or disposal of GST registration applications must be undertaken by the Proper Officer in strict accordance with the GST Act, the Rules made thereunder, and the instructions issued from time to time on registration. Before any cancellation decision, the taxpayer must be given adequate opportunity of being heard. The direction stresses fair and lawful handling of registration matters so that no undue harassment is caused to taxpayers.

E way bill compliance: limited detention avoided for minor document errors; fixed penalty and weekly reporting imposed.
Clarifies that absence of prescribed documents or non furnishing of Part B renders the e way bill invalid, and that section 129 may be invoked where goods are transported in contravention; however, where a consignment carries both an invoice and an e way bill, detention under section 129 need not be initiated for specified minor discrepancies (e.g., minor spelling, pin code, address, document number, HSN digit or vehicle number errors), and instead a fixed penalty under section 125 is to be imposed with weekly reporting of such consignments to the controlling officer.

Job work provisions: principal retains record keeping and tax responsibility when goods aren't returned or supplied from job worker premises.
Clarification reiterates that under section 143 a registered principal may send inputs or capital goods to a job worker without tax but remains responsible for records; goods cease to be non supplies and are deemed supplied by the principal if not returned or supplied from the job worker's premises within the statutory periods. Principals must issue challans, file FORM GST ITC 04 quarterly as intimation, and comply with e way bill rules; job workers must register when aggregate turnover crosses the threshold and are liable for GST on job work services if registered. Input tax credit is available to the principal even when goods are directly received by the job worker.

Notice to return defaulter: failure to file permits best judgment assessment and ensuing recovery and enforcement measures.
A uniform SOP requires electronic reminders and issuance of FORM GSTR-3A to return defaulters, warning that failure to file will permit best judgement assessment with interest and penalty. If returns remain unfurnished after the notice period, the proper officer may issue FORM GST ASMT-13 based on available records, upload a summary in FORM GST DRC-07, and rely on outward-supply statements and other information; filing a valid return within the statutory window withdraws the assessment, whereas continued default enables recovery proceedings and potential provisional attachment and registration cancellation.

Refund claim procedure: fresh RFD 01 filing after favourable appellate order without re debiting electronic credit ledger.
Where a refund rejected in FORM GST RFD 06 is subsequently allowed in appeal or another forum, the claimant must file a fresh refund application under the category "Refund on account of assessment/provisional assessment/appeal/any other order" claiming the amount allowed. The claimant is not required to re debit the electronic credit ledger for amounts already debited; the application must provide order type, order number, order date, issuing authority and upload the appellate/other order, the original RFD 06 rejection and related documents. The proper officer will sanction the refund, issue payment and RFD 06 orders and ensure re credit in accordance with Circular No. 59/33/2018 guidance.

Refund application processing: authority receiving portal transfer should process claims despite incorrect taxpayer mapping, then notify portal.
Where a refund application is electronically forwarded by the common portal to a tax authority that is not the taxpayer's administrative jurisdiction due to incorrect portal mapping and reassignment on the portal is unavailable, the authority that received the application should process the refund claim without delay and thereafter inform the portal to correct the mapping.

Registration verification: proper officers may reject fresh GST applications where cancellation violations persist and revocation was not sought.
Proper officers must treat failure to apply for revocation of cancellation, while the conditions for cancellation continue, as a deficiency under rule 9(2) and may reject fresh registration applications under rule 9(2) read with rule 9(4). Officers must compare present FORM GST REG 01 entries with earlier registration records on the same PAN via the common portal and analyse proprietor/partner/director details to detect concealment or omission; unsatisfactory explanations or documents justify rejection.

Cancellation of registration: portal filing and 30 day acceptance rules with final return and input tax reversal obligations.
Applications for cancellation under section 29 must be filed in FORM GST REG-16 on the portal with specified particulars; proper officers shall accept complete applications and issue FORM GST REG-19 within 30 days with the effective date requested (not earlier than filing), except where applications are incomplete or the transferee is unregistered, in which case a seven working day reply opportunity must be given. A cancelled registrant must file FORM GSTR-10 within three months and discharge liabilities under s.29(5) by debiting electronic credit/cash ledger or paying cash; ledger debits need not precede the cancellation application but balances become restricted from the cancellation date.

Orders per second limits for algorithmic trading increased, allowing higher OPS subject to infrastructure capacity and SEBI approval.
Permits Stock Exchanges to set the per CTCL ID/ATS User ID Orders Per Second (OPS) limit up to one hundred and twenty orders per second, measured over a rolling five second window (five times the per second limit for each overlapping interval). Exchanges must prescribe economic disincentives for excess orders and ensure limits match system capacity. Further relaxation requires infrastructure upgrades demonstrating trading system capacity at least four times peak order load and SEBI approval; the revision is effective April first, two thousand twenty two.

Fraudulent input tax credit enforcement centralises cases involving non-existent firms within a dedicated territorial ward.
Ward 210 (Fake Firm Cell) centralises enforcement concerning non-existent taxpayers or firms involved in tax evasion or wrongful or fraudulent availment of input tax credit exceeding Rs. 5 crore during a financial year. Its jurisdiction extends throughout the National Capital Territory of Delhi. Designated officers may exercise statutory powers for the Ward, and firms found non-existent during field verification must be transferred to it through the State Admin for further action.

Assessment completion exception allows jurisdictional officers to finalise pending cases where procedural constraints prevent standard completion.
Administrative order provides a limited exclusion permitting jurisdictional Assessing Officers to complete assessments that cannot be finalised under the prescribed procedural regime due to technical or procedural constraints where the limitation period for completion expires on the specified date; the exception is confined to that class of cases and takes immediate effect.

Exclusion from assessment procedure for cases with expiring limitation pending with AO unable to be completed due to technical constraints.
The order excludes from the scope of section 144B assessments cases whose time limit for completion expires at the end of March 2022 and which are pending with the jurisdictional Assessing Officer as on the mid March cut off or thereafter, where technical or procedural constraints prevent completion under the section 144B procedure. The directive is effective immediately and modifies prior orders by adding these cases to the list of exclusions from the faceless assessment framework.