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.

Tax liability by e-commerce operators to pay GST on restaurant services, cash payment only, no TCS collection.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms from 1 January 2022, must pay that GST in cash and will not collect TCS or file GSTR 8 for those restaurant services. ECOs are liable even for services supplied by unregistered restaurants; the restaurants must include such supplies in their aggregate turnover. ECOs should not treat these as inward supplies liable to reverse charge. ECOs retain ITC eligibility for their inputs but cannot use ITC to pay GST on restaurant services; the ECO issues the invoice and reports supplies in GSTR 3B/GSTR 1 as directed.

Timing of NOC submission: listed entities must file lender or trustee NOCs before receiving the stock exchange no objection letter.
The circular clarifies that the NOC from lending scheduled commercial banks, financial institutions or the debenture trustee in relation to schemes of arrangement by listed entities must be submitted before the listed entity receives the stock exchange no objection letter under the Listing Obligations and Disclosure Requirements; stock exchanges are instructed to notify listed companies and publish the clarification.

Automatic exercise of in the money commodity options now required; fair assignment to short positions and member notification mandated.
Automatic exercise of all in the money option contracts at expiry is required unless a long holder gives a contrary instruction; out of the money contracts expire worthless; exercised contracts within an option series must be assigned to short positions in that series in a fair and non preferential manner. Exchanges must amend bye laws, notify members and report implementation status to the regulator.

Manual EODC filing option under Advance Authorisation Scheme; exporters must update online closure status to avoid action.
Option permitted for manual/physical filing of EODC/closure applications under the Advance Authorisation Scheme for AAs issued before 1.12.2020; RAs must upload approved physical closure letters into the online system and update authorisation status. Exporters can view past AA status online and upload scanned closure/redemption letters where status is incorrect; they must submit such requests by 31.03.2022. RAs are to verify submissions against office records and may process updates or act suo-motu; absence of updated online status may prompt actions for non-fulfilment of export obligation.

E-commerce operator liability to pay GST on restaurant services shifts invoicing and cash-payment obligations to the operator.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5); when ECOs pay such tax they need not collect TCS or file GSTR-8 for those services. ECOs must pay GST on restaurant services in cash and will issue invoices for such services; they may not use ITC to discharge that liability, though they remain eligible to claim ITC on their own inputs and are not required to reverse ITC because they pay tax under section 9(5).

Extension of FCRA registration validity granted where renewal filed before expiry, subject to earlier disposal or refusal.
Extension of FCRA registration certificates is granted for entities whose certificates expire in the specified period and who have applied for renewal on the FCRA portal before expiry in accordance with rule 12 of the Foreign Contribution (Regulation) Rules, 2011; validity is extended until the earlier of the extended date or disposal of the renewal application. If a renewal application is refused, the certificate is deemed expired on the date of refusal and the association is prohibited from receiving or utilising foreign contribution from that date.

Survey powers under section 133A: approval and team composition rules now govern TDS and international tax surveys.
The order modifies administrative instructions for exercise of survey powers under section 133A by specifying that TDS charge surveys be approved by and conducted under the Pr. CCIT/CCIT (TDS)/jurisdictional CCIT and carried out by TDS officers; International Taxation Division TDS surveys require a collegium of IT&TP and TDS/Pr. CCIT members and are to be conducted by TDS officers with IT&TP inclusion; other IT&TP surveys require collegium approval including DGIT (Inv.) and are to be conducted by the Investigation Wing with IT&TP officers. Monitoring officers must ensure surveys do not exceed approved scope.

Textile GST rate increase deferred; GoM to review inversion, report by February 2022, refunds debate ongoing.
The Council deferred the scheduled increase of GST on textiles from 5% to 12% (effective 1.1.2022) after representations highlighting adverse impacts on MSMEs, employment, handloom and natural fibre segments and fiscal concerns tied to cessation of compensation cess. The Fitment Committee and inter ministerial inputs had recommended correction of the inverted duty structure by aligning rates across fibre, yarn and fabric; Members asked for more data, stakeholder consultation and consideration of differentiated measures. The Group of Ministers on Rate Rationalization was tasked to report by late February/early March 2022.

Modified reporting requirements for AIFs: applicability deferred to quarter ending September 30, 2022, per regulatory extension.
The circular postpones the commencement of the modified reporting requirements for Alternative Investment Funds to the quarter ending September 30, 2022, leaving the substance of the revised reporting obligations unchanged and directing AIFs to align compliance and reporting processes with the deferred timeline.

GSTN Back Office Module training covers registration, refunds, return scrutiny, tax determination, and assessment procedures for newly joined officers.
Training and briefing for newly joined Proper Officers and GSTOs is scheduled online on the GSTN portal BO Module. Coverage includes registration processing, Aadhaar authentication, field visits, core amendments, suo motu registration and cancellation, authorised-signatory updates, refund processing, RFD-01 applications, PMT-03 re-credit, RFD-07A and RFD-07B orders, and ICEGATE validation. Assessment training includes return scrutiny, tax determination, DRC-07 summary orders, DRC-03 voluntary payment, assessment of unregistered persons and non-filers, summary assessment, and tax collected but not deposited.

IBC recovery compliance requires ward-level adherence to established guidelines and monthly reporting on insolvency cases.
Recovery from entities facing proceedings under the Insolvency and Bankruptcy Code, 2016 must follow established recovery guidelines. Relevant wards must examine and take timely action on insolvency-related cases already forwarded to them. Ward in-charges are required to ensure strict compliance with the recovery framework and submit monthly action-taken reports through their respective zonal in-charges to the Law and Judicial Branch.

Refund mechanism for merged GSTINs allows filing under 'Any other' from new GSTIN with specified debit procedure.
Affected taxpayers may file refund claims from their new GSTIN under the "Any other" category, stating in Remarks the actual refund category and attaching required supporting documents; initial filing need not debit the electronic credit ledger. The proper officer will calculate admissible refund, verify completeness and eligibility, request a written debit from the electronic credit ledger if payable, and upon proof of debit issue refund and payment orders. Refunds requiring ledger debit or re-credit shall not be filed using the old GSTIN.

Refund mechanism for pre-merger ITC claims: taxpayers may file from new GSTIN under 'Any other' to enable refund processing.
Taxpayers of the erstwhile UT of Daman & Diu who cannot file refunds for pre-merger periods due to GSTIN migration must file on the GST portal under the "Any other" category using the new GSTIN, state the intended refund category in Remarks, and attach supporting documents. No electronic credit ledger debit is required on filing. The proper officer will compute admissible refund, may request a FORM GST DRC-03 debit, and upon receipt of proof will issue FORM GST RFD-06 and FORM GST RFD-05. Refunds requiring debit or re-credit must not be filed using the old GSTIN.

Continuous disclosure compliance: mandatory fines and issuance/listing restrictions until listed issuers rectify disclosures and report payment.
Recognized stock exchanges must impose specified fines and enforcement measures for listed issuers' failures to meet continuous disclosure obligations, with penalties and actions detailed in annexures, fines accruing until rectification and credited to the Investor Protection Fund. Exchanges shall issue notices, coordinate across listings, restrict issuance and further listing via Electronic Book Providers for non-compliance, publish actions and subsequent compliance, and may deviate or abate action only for recorded legal exemptions; SEBI retains its enforcement powers. The regime applies to due dates on or after February 1, 2022.