Anti-evasion toolkit to equip customs and preventive teams with operational items to enhance search and seizure readiness.
Directs Customs and CGST preventive/anti-evasion teams to be equipped with a standard anti-evasion toolkit as per a tentative list at Annexure A to enhance efficiency during searches, stock verifications, panchnama preparation and arrests away from office premises; the annexed list is suggestive and may be adapted to local needs, and formations may forward difficulties or suggestions to the issuing authority.

Automated concessional-duty imports require electronic prior intimation, bond registration, monthly reporting, and accountable movement of goods.
Importers claiming concessional-duty benefits must provide one-time electronic prior information in Form IGCR-1, obtain an IGCR Identification Number, and furnish continuity-bond particulars for use in the bill of entry. Electronic procedures replace transaction-specific permissions and most receipt intimations, while non-receipt or short receipt must be reported in Form IGCR-2. Goods moved for job work or inter-unit transfer require invoice or, where applicable, e-way bill records. Monthly Form IGCR-3 statements and prescribed accounts replace quarterly returns, and contraventions attract prescribed penalties in addition to customs-duty recovery measures.

Concessional-duty import automation requires electronic IIN and bond declarations, monthly reporting, and compliance with goods utilisation conditions.
Automation of concessional-duty imports requires one-time electronic prior information in Form IGCR-1 and generation of an IGCR Identification Number. Importers must declare the IIN and continuity bond details in the bill of entry, enabling exemption processing and automatic bond debit. Receipt and job-work intimations are removed, but non-receipt, short receipt and goods movements must be recorded and reported in the monthly statement. Imported goods must be used for the intended purpose within six months, or re-exported or cleared on payment of differential duty and interest. Monthly Form IGCR-3 replaces quarterly returns.

Issuance of FORM GST DRC-07 secures online appeal access by enabling PO issuance or JO upload for detained vehicles.
Guidelines require the intercepting Proper Officer (PO) to complete MOV formalities and, depending on the taxpayer's registration and territorial allocation, either issue FORM GST DRC-07 online (when taxpayer intends to appeal without paying via DRC-03) or forward certified physical orders to the jurisdictional or concurrent State JO, who will upload the DRC-07 online while recording that the PO passed the order; for out of State or unregistered persons the PO shall allot temporary registration and may issue DRC-07 online. Appeals lie before the appellate authority designated for the JO that uploads the DRC-07.

Import policy restriction for moong allows proportionate imports for contracts paid before notification under strict registration and verification conditions.
Importers with contracts for moong concluded and paid (advance or partial advance) prior to the notification may import quantities proportionate to advances paid, subject to documentary proof (contract, invoice, bank-certified payment), non-import prior to notification, bill of lading issuance within the specified fiscal year, registration with designated regional offices, online application and nominal application fee, verification and Head of Office approval, and prompt disposal by the regional authority.

Automation of concessional import procedure shifts claims to an electronic portal requiring ID generation, bond recording and monthly reporting.
The circular mandates electronic, contact-less administration of concessional import duty procedures: importers must file one-time intimation in form IGCR-1 on the common portal to generate an IIN, submit a one-time continuity bond (with bank guarantee or security as applicable) recorded and approved in the customs automated system, and thereafter cite the IIN and bond details in bills of entry to claim exemption. Transactional intimations are removed and replaced by a monthly statement (form IGCR-3); movements for job work or inter-unit transfer occur under invoice or e-way bill and are recorded in the monthly statement. Non-receipt or short-receipt must be reported via form IGCR-2.

DGFT Helpdesk for Russia Ukraine trade issues established to receive, track and resolve exporters' and importers' trade queries.
Operationalise a dedicated helpdesk to monitor and address Russia Ukraine related international trade difficulties; stakeholders may submit issues via the DGFT Helpdesk Service on the DGFT website selecting category 'Russia Ukraine', or by email to the designated inbox, or by toll free phone. Submitted matters will be tracked through an online status tracker with email and SMS notifications. A weekly virtual meeting is available for exporters, importers and trade stakeholders to flag specific issues to DGFT and FT(CIS) division for resolution.

Relaxation of compliance timelines allows intermediaries additional time to complete specified shareholder service requests under SEBI circular
SEBI extends prior timeline relaxations for specific shareholder service requests due to Covid-19, allowing intermediaries an additional thirty days over prescribed timelines for processing remat and demat requests, transmission, issuance of duplicate certificates, name changes/transpositions, consolidation/split/replacement/amalgamation of folios, and handling investor correspondence/grievances including SCORES complaints; Stock Exchanges and Depositories must notify constituents and the circular is issued under the regulator's powers to protect investor interests and regulate the securities market.

Swing pricing framework extension allows delayed implementation under regulator's investor-protection mandate for mutual funds sector.
The regulator has extended the implementation timeline for the swing pricing framework for mutual fund schemes, deferring the effective compliance date to May 1, 2022. The extension, granted in response to industry requests, maintains that asset management companies and trustees must adopt the swing pricing mechanism as earlier prescribed while the circular relies on the regulator's statutory powers to protect investor interests and regulate the securities market.

Open access to market data: mandated free viewing and download in prescribed format, with chargeable data clearly identified.
Market data provided pursuant to regulatory reporting and disclosure obligations must be made available to users free of charge for viewing and download in the mandated format and may be used for value addition; data that is chargeable must be clearly identified as such in the public domain, and these requirements apply to all market intermediaries and data sources with immediate effect.

GST return scrutiny guidelines: reconcile GSTR 1 with records, verify ITC differences, and require supplier certifications where large mismatches exist.
Officers must obtain transaction-wise outward supply details and reconcile GSTR-1 with underlying records to identify category mismatches (B2B, B2C, exports, advances). For ITC discrepancies between GSTR-3B and GSTR-2A, require supplier CA certification when per-supplier difference is Rs. 2.5 lakh or more and ledger confirmations for lesser amounts; verify supplier tax payment and correct reporting of forward versus reverse charge. The proviso to Section 16(4) applies only to claims made in the extended period; reversals may be verified from the specified return's table or DRC-03.

Enforcement module mandatory: all enforcement work must be executed on the GSTN boWeb portal; report technical issues promptly.
Use of the enforcement module developed by GSTN is mandatory for all V.E. and mobile team work; login credentials have been provided and sub-state admins must allot roles to enforcement officers. Pending cases may be processed on the departmental module only until the midnight transition; thereafter generated cases must be executed exclusively on the GSTN boWeb portal Enforcement Module. Technical problems and roll-allotment issues must be reported promptly to the Vigilance Enforcement/Sachal Dal/IT sections at the provided e-mail addresses. Strict compliance is required.

Blocked input tax credit under Rule 86A requires review where the one-year restriction period has expired without action.
Blocked input tax credit under Rule 86A of the GST Rules, 2017 may be restricted where wrongly or fraudulently availed, but the restriction ceases after one year if no action has been taken. Identified cases involving ITC blocked beyond one year were required to be reviewed by zonal and ward in-charges, with action taken updated in the KPI 18 sheet and a compliance report furnished to the BIU.

Mandatory digital filing of RCMC/RC through e RCMC platform required; registering authorities must onboard and exporters use portal.
Mandatory electronic filing is instituted for applications for Registration Cum Membership Certificate (RCMC) and Registration Certificate (RC), requiring exporters to submit issue, renewal and amendment requests through the DGFT common digital e RCMC platform from 1 April 2022, with direct submission to Registering Authorities allowed only until 31 March 2022; Registering Authorities must onboard the portal and adopt it as the single point for processing.

Segregation and Monitoring of Collateral: implementation timeline extended, remaining provisions deferred to a later date.
SEBI has extended the commencement for the provisions of its July 20, 2021 circular concerning segregation and monitoring of collateral at client level, excluding Paragraphs 4 and 5 which are already effective; the remaining provisions will come into force on a later, specified date following stakeholder requests, and recognized clearing corporations and stock exchanges are directed to adjust their implementation and compliance plans accordingly under SEBI's regulatory powers.

Nomination for trading and demat accounts gets extended timelines, optional resubmission and relaxed form requirements for existing investors.
Existing eligible trading and demat account holders are granted additional time to furnish nomination details or opt out of nomination, with freezing of accounts deferred to 31 March 2023. Re-submission is optional for investors who had already provided nomination details, and those who have not yet submitted may do so through two-factor authentication login. Certain nominee and guardian particulars in the nomination form are made optional, while all other provisions of the earlier circular remain unchanged.

Refund of wrongfully paid tax: taxpayers can claim refund when supply characterisation changes, subject to a two year limit.
Tax paid under an incorrect head because of mischaracterisation of supply may be refunded where the supply is later found to be of the opposite character, whether the revision is made by the taxpayer or by tax authorities; refund claims must be filed electronically in the prescribed form within two years from payment of tax under the correct head, with the two year period running from the notification's effective date for payments made earlier, and refunds are excluded where adjustment was effected by issuance of a credit note.

Extension of audit completion period granted for certain GST audits started by the year-end, allowing additional time for completion.
Extension granted for completion of audits relating to the period from 1 July 2017 to 31 March 2018 that commenced on or before 31 December 2021; original three month completion requirement is extended by a further three months due to COVID 19 related delays, the extension being issued by the Commissioner under the proviso to the completion-time provision and taking immediate effect.

Audit authorisation under section 65 extends designated state tax officers' audit jurisdiction across West Bengal, excluding appellate authorities.
Specified state tax officers - Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner posted at any Charge, Circle or Large Taxpayer Unit - are authorised to undertake Audit under section 65 of the West Bengal GST Act, with audit jurisdiction extending to the whole of West Bengal; the order supersedes the earlier authorisation and excludes officers appointed as appellate authorities under section 107.

Key performance indicator monitoring standardises taxpayer compliance, mismatch detection, recovery tracking, and timely ward-level action reporting requirements.
Seventeen Key Performance Indicators establish a GST and DVAT administrative monitoring framework for return-filing compliance, notice issuance, return mismatches, high input tax credit use, cancellation action, refunds, recovery and suspected fake-firm activity. Relevant taxpayer details requiring action must be pre-filled in zonal Google Sheets by designated branches. Ward Officers must record action taken in the same Google Sheets, while the proper officer must update the information by the fifth day of every month. The Business Intelligence Unit must provide leading State-level and zonal-level return mismatch cases for administrative review.