Drawback claim processing accelerated: non responsive exporters and unresolved EGM errors will be decided on available records.
Measures expedite processing of drawback claims pending due to non receipt of exporter replies and EGM non filing or EGM errors. Exporters must respond to queries by the prescribed cutoff or claims will be decided on available records; supplementary claims may be filed later. Authority to approve certain EGM error rectifications is delegated to Superintendents with AC/DC random checks. Shipping lines must file and rectify EGMs timely; unrectified EGMs may lead to processing at zero drawback rates while preserving the right to file supplementary claims.

Priority hearings for income-tax appeals allowed for high-demand, excess-refund, court-directed, elderly, or hardship cases.
Requests by appellants for priority or out-of-turn disposal of income-tax appeals may be considered where exceptional circumstances exist, based on recommendations of the jurisdictional tax officer and subject to approval by designated senior appellate authorities. Eligible categories include high-demand appeals, appeals with substantially large refunds originally claimed, appeals with court directions for expedition, requests from senior or super-senior citizens, and other cases of genuine hardship.

Faceless Appeal Scheme establishes a National Faceless Appeal Centre to centralize and staff income tax appellate processing.
Establishment of a National Faceless Appeal Centre under the Faceless Appeal Scheme, 2021, headquartered in Delhi and constituted of specified income-tax authorities including the Principal Chief Commissioner, Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners and designated Income-tax Officers. Necessary ministerial, executive and consultant staff will be provided by the Principal Chief Commissioner, Delhi in consultation with the Board. The order supersedes the earlier Office Order-1, takes effect from the date of issue and is issued with the approval of the Chairman of the Central Board of Direct Taxes; a Hindi version will follow.

Faceless Appeal Units established under the Faceless Appeal Scheme: centralised appeal units designated to administer faceless appeals.
The Central Board of Direct Taxes establishes multiple designated Appeal Units under the Faceless Appeal Scheme, 2021, listing each Unit and its headquarters in the annexed schedule. Each Appeal Unit will be headed by a Commissioner of Income tax (Appeals) and may include such other income tax authorities, ministerial staff, executives or consultants as the Board requires, with personnel provided by the Principal Chief Commissioner of Income tax having jurisdiction. The Order supersedes the earlier Office Order and records its effective commencement and formal approval.

Electronic cash ledger refunds remain available without filing limitation or unjust-enrichment certification for unutilised balances.
Excess electronic cash ledger balance may be refunded without applying the period for filing refund applications or requiring certification or declaration on non-passing of tax incidence. TDS/TCS credited to the electronic cash ledger is treated as cash deposited and need not be used exclusively for tax liability; unutilised balances remaining after payment of dues may be claimed as refund. For deemed export tax refunds, the relevant date is the date on which the supplier files the return relating to the supplies, whether the claim is filed by the supplier or recipient.

Restaurant services through e-commerce operators shift GST payment, invoicing and return reporting responsibilities to the operator.
GST liability for restaurant services supplied through e-commerce operators is discharged by the operator under section 9(5). The operator need not collect tax at source or file GSTR-8 for these services, but continues to collect tax at source on supplies not notified under section 9(5). No separate registration is required. The operator issues the invoice and must pay the restaurant-service tax liability entirely in cash without using input tax credit, while retaining credit on inputs used for its own platform services.

Relaxation of additional filing fees for specified annual e-forms; normal fees apply until announced extension deadlines.
No additional fees shall be levied for filing e-forms AOC-4 (including CFS, XBRL, Non-XBRL) for FY ended 31.03.2021 if filed on or before 15.02.2022, and for e-forms MGT-7/MGT-7A if filed on or before 28.02.2022; only normal filing fees are payable during these specified periods.

Extension of time for revocation of registration: deadline extended with specified transitional and administrative extension rules.
The notification extends the time for filing applications for revocation of cancellation of registration to 30th September, 2021 where the original due date fell between 1 March, 2020 and 31 August, 2021, for cancellations under clause (b) or (c) of sub section (2) of section 29. The extension applies irrespective of application status (not filed, pending, rejected, on appeal or rejected on appeal). It also clarifies how administrative extensions available under the proviso to sub section (1) of section 30 operate in three scenarios depending on whether 30, 60 or 90 days had elapsed by 31 August, 2021.

GST liability on restaurant services supplied through e-commerce operators shifts to the operator; invoices issued and cash payment required.
E-commerce operators are liable to pay GST on restaurant service supplied through their platforms; they must issue invoices and discharge that tax liability in cash. ECOs need not collect TCS or file GSTR-8 for restaurant services on which they pay tax, though TCS continues for other supplies not notified under section 9(5). ECOs need no separate registration to pay tax under section 9(5), remain liable even for supplies by unregistered restaurants, must include such supplies in restaurant aggregate turnover, and should not treat them as inward supplies for reverse charge. ITC cannot be used to pay GST on those restaurant services, but ECOs need not reverse ITC otherwise.

Verification of e-filed income tax returns allowed via one-time relaxation, regularizing pending returns upon verification.
One-time administrative relaxation permits verification of electronically filed income-tax returns for Assessment Year 2020-21 that remain unverified or pending for want of ITR-V, allowing such returns to be regularized if verified within the extended window by submitting a duly signed ITR V by speed post or completing electronic verification via Aadhaar OTP, net banking, EVC through bank account or demat account, or bank ATM.

Stay order review in pending tax assessments requires time-bound verification, early hearing requests, and coordinated action to vacate stays.
Instructions were issued for a time-bound review of pending assessment and reassessment cases stalled by subsisting court stay orders. Assessing officers were required to identify such cases, update the status of each order, dispose of matters already decided by the court, and pursue vacation of continuing stays through the Department's High Court and Supreme Court cells. A tiered verification and reporting process was prescribed, and appellate work wings were directed to file early hearing or similar applications and ensure completion of action within the campaign period.

GST registration applications require disposal only on prescribed documents, with proper consideration of premises-specific proof and Form GST REG-01 requirements.
Registration applications under the U.P. GST framework must be disposed of in accordance with Section 25 of the GST Act, Rules 8 and 9, Form GST REG-01, and issued instructions. The prescribed documents vary by premises: property tax receipt, municipal account copy, or electricity bill for own premises; rent or lease agreement with ownership proof for rented premises; consent letter with ownership proof for other or shared premises; affidavit with possession proof where no rent or lease agreement exists; and specified Government of India documents for SEZ cases, along with bank-account certificates and separate authorization letters.

E-commerce operators liable for GST on restaurant services, must pay tax in cash and issue invoices for those supplies.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms and must discharge that GST in cash; they need not collect TCS or file TCS returns for those restaurant-service supplies, may continue to claim and use ITC for their own inputs but cannot utilize ITC to pay the GST liability on restaurant services, and must issue invoices for restaurant services. ECOs need not take separate registration for this purpose, are liable even for supplies by unregistered vendors, and should report such supplies in GSTR-3B and appropriate GSTR-1 tables.

Hazardous goods testing infrastructure mapped to ports, with CRCL module in ICES for automated sampling and electronic test reports.
Instruction details CRCL and Customs House laboratory testing capabilities mapped to Schedule III hazardous waste entries and Schedule II constituent limits, deployment of a CRCL module in ICES to automate sampling, test memos and electronic receipt of test reports, and directs officers to be sensitised to these facilities to strengthen monitoring and handling of hazardous imports.

E commerce operator liability to pay GST on restaurant services shifts to operator; TCS collection and invoice rules modified.
E-commerce operators must pay GST on restaurant services supplied through their platforms, replacing the restaurant supplier as the person liable for tax; they need not collect tax at source for those supplies nor obtain separate registration, and remain liable even if the supplier is unregistered. Restaurant service values must be included in the supplier's aggregate turnover. ECOs are not recipients for reverse charge, may claim ITC for their own operations but must pay GST on restaurant services in cash without using ITC, and should issue invoices and report these supplies in prescribed return tables.

Government-supported line of credit enables export financing for solar electrification, subject to local content and FEMA compliance.
Government-supported Line of Credit through Export-Import Bank of India finances exports for a Togolese solar electrification project conditional on export eligibility under the Foreign Trade Policy and a local content requirement that at least 75 per cent of contract value be supplied from India; shipments to be declared in the Export Declaration Form. The LoC imposes a terminal utilization period from project completion, disallows payable agency commission under the LoC while permitting exporter-funded commission subject to realization and instructions, and directs Authorised Dealer Category I banks to facilitate compliance. Directions are issued under the Foreign Exchange Management Act.

Validity of observation letters restored to six-month period, with existing letters permitted a one-year launch window.
SEBI has reinstated a six month validity period for observation letters to launch New Fund Offers, reversing the temporary one year extension. Observation letters already issued under the extended one year regime remain valid for launch up to one year from their date. The change is effective immediately and is issued under SEBI's regulatory powers to protect investors and regulate mutual funds.

Virtual meetings for REITs and InvITs extended to June 30, 2022, permitting annual and other unitholder meetings via VC/OAVM.
SEBI permits REITs and InvITs to conduct annual and other unitholder meetings through video conferencing or other audio visual means until June 30, 2022, subject to compliance with the procedure in Annexure I of the June 22, 2020 SEBI circular. The extension aligns with a similar MCA extension and is issued under SEBI's regulatory authority, requiring trustees, managers and other parties to follow prescribed procedural and technical safeguards when convening and conducting meetings via VC/OAVM.

E-commerce operator liability: ECOs must pay GST on restaurant services and cannot use input tax credit for that payment.
Supply of restaurant services through electronic commerce operators is taxed such that the ECO is liable to pay GST on those services, will not collect TCS for those taxed services, must pay GST in cash without utilizing ITC for that payment, need not obtain separate registration, must issue invoices for those services, and should report them in returns as outward taxable supplies while restaurants include the value in their aggregate turnover.

Weekly video conference grievance redressal mechanism for trade outreach established; links will be circulated and a nodal officer appointed.
A weekly video conference trade outreach is established as a standing grievance redressal forum for Leh and Kargil, scheduled each Wednesday at 02:30 PM with links circulated in advance. Trade associations and the public are required to circulate the notice to their members, and a designated nodal officer from the CGST Division has been appointed as the central tax contact for coordination and assistance.