Import container controls require scanning, secure storage, full examination of suspicious cargo, periodic verification and disposal procedures.
Handling of un-claimed, un-cleared, suspicious and detained import containers requires mandatory scanning, weighment, secure designated storage, reporting and verification. Containers without a Bill of Entry beyond 24 hours, or uncleared beyond 15 days subject to specified exclusions, fall within the controls. CFSs must maintain continuously monitored CCTV-secured storage areas and transfer covered containers there under supervision. Suspicious containers require immediate 100 percent examination, while designated-area containers require fortnightly physical verification. Containers pending clearance beyond 30 days are to be taken up for disposal under applicable customs procedures.

Pre-registration business verification becomes mandatory to prevent fraudulent GST registrations while requiring prompt processing of registration applications.
Physical verification of an applicant's place of business is compulsory before grant of registration under the DGST Act, 2017, to address non-existing and potentially evasive registrations. Rule 25 permits verification by the Proper Officer and requires the report, supporting documents and photographs to be uploaded in Form GST REG-30 within 15 working days after verification. Pre-registration verification must be completed within seven days of receiving the application, without delaying registration processing.

Latest container freight station request governs when Direct Port Delivery importers submit multiple change requests for one consignment.
For Direct Port Delivery import consignments, multiple online requests to change the container freight station for the same bill of lading or consignment are resolved by treating the latest request as final. The approach covers duplicate or revised requests caused by changed preferences, error correction, or repeated submissions and avoids uncertainty in consignment stacking.

Container Freight Station custodianship extended with bond, insurance and indemnity conditions until 31 January 2022.
The Principal Commissioner has extended the Custodianship and approval as Customs Cargo Service Provider for M/s. LCL Logistix (India) Private Limited, CFS, Haldia up to 31.01.2022 under Regulation 10(2) and Regulation 13 of Handling of Cargo in Customs Areas Regulations, 2019 (HCCAR, 2009) and Section 45 of the Customs Act, 1962, subject to bond of Rs. 8,64,00,000, insurance of Rs. 15 Crore, indemnity obligations under Regulation 5(6), and ongoing compliance with the Customs Act and HCCAR, 2009.

Ship-call monitoring strengthens timely SCMTR manifest filing through vessel-wise compliance checks, error resolution, escalation, and weekly reporting.
Ship-call-based monitoring at Mangalore Customs Commissionerate requires vessel-wise oversight of timely and error-free filing of SCMTR import and export messages and manifests. An Assistant Commissioner is allocated to each vessel to verify filing acknowledgements, coordinate with relevant stakeholders, support resolution of user-level errors and escalate unresolved system issues through the SCMTR cell. Daily ship-call registers and weekly vessel-wise monitoring logs must record filing status, acknowledgements, errors, rectification status and system responses for the Voyage Call Number, Sea Arrival Manifest, entry-inward application, Sea Departure Manifest and Sea Departure Notification-Acknowledgement.

GST classification: revised rates and headings clarified for seeds, copra, henna, reagents and fibre drums.
Clarification sets GST treatment across goods categories: fresh fruits/nuts exempt while frozen/processed/dried attract 5%/12%; tamarind and other seeds under the sowing seed classification attract 5% if not for sowing from 01.10.2021; copra (dried coconut flesh) attracts 5% and is excluded from coconut exemption; pure henna powder/leaves attract 5%; value added supari and flavored/coated cardamom attract 18%; BSG/DDGS and similar residues classify under residues heading and attract 5%; all goods under chapter 30 specified by Chapter Note 4 attract 12%; all goods under heading 3822 attract 12%; original DGH essentiality certificate suffices for inter state transfers of the same imported goods; UPS and external batteries on same invoice are taxed separately; renewable energy projects may use a 70:30 goods:services valuation for 01.07.2017-31.12.2018 with no refunds; heading 4819 goods uniformly 18% from 01.10.2021 and past supplies at 12% treated as paid.

Mandatory e-filing of Non-Preferential Certificate of Origin extended; agencies must onboard by deadline or face de-notification.
The DGFT extended the deadline for mandatory electronic filing of Non-Preferential Certificate of Origin via the Common Digital Platform to 31st October 2021 while allowing manual submissions until then. Issuing agencies must complete onboarding onto the platform by the deadline or face de-notification; a revised notified list of onboarded agencies will be published thereafter.

Transmission of securities to surviving joint holders: RTAs must effect transfer under company law unless articles provide otherwise.
Registrars to an issue and share transfer agents must transmit securities to surviving joint holder(s) in accordance with clause 23 of Table F and section 56(2) and 56(4)(c) of the Companies Act, 2013; RTAs should not withhold transmission due to counterclaims by legal representatives of a deceased holder, except where the company's Articles of Association provide otherwise, and must act to protect investor interests consistent with listing obligations.

Reorganisation of SEZ entities requires continued operation, unchanged liabilities, and compliance with tax and regulatory reporting.
Reorganisations of SEZ developers, co developers and units - including name change, shareholding change, business transfers, court approved mergers/demergers, constitution or director changes - may be approved by the Unit Approval Committee only if the entity remains in the SEZ as a going concern and all liabilities remain unchanged. Such reorganisations must ensure continuity of SEZ activities, satisfy eligibility and security clearance requirements, comply with revenue and company/securities laws, furnish full financial details and PAN/jurisdictional assessing officer information to tax authorities, and remain subject to tax assessment of gains or losses arising from the transactions.

Certificate of Origin (Non-Preferential) authorization: three agencies added to Appendix enabling issuance under FTP administration
Director General of Foreign Trade authorizes three named agencies to issue Certificate of Origin (Non-Preferential), adding Export Promotion Council for EOUs & SEZs, Urban Exim Care Association and Federation of Industries & Associations to Appendix 2E of the Foreign Trade Policy, thereby expanding the list of bodies permitted to sign and issue non-preferential Certificates of Origin under the policy framework.

Certificate of Origin (Non-Preferential) issuance moved to all India jurisdiction; electronic filing via Common Digital Platform required.
Agencies enlisted under Appendix 2E are authorized to issue Certificate of Origin (Non-Preferential) on an all India jurisdiction basis; new enlistments will likewise cover all India and branch office enlistments need not be filed separately. Enlisted agencies must complete mandatory electronic onboarding on the Common Digital Platform for issuance of electronic CoO (NP), and applications for CoO (NP) may be made by registered/head/branch offices or factories to any Appendix 2E agency.

SCORES authentication: online credential issuance for companies seeking securities listing, requiring a compliance officer declaration.
An online mechanism is introduced for issuance of SCORES authentication to companies intending to list securities; applicants must complete the SCORES online form and attach a Compliance Officer/Dealing Officer declaration (DRHP submission for Main Board or listing application/in principle approval for SME/Debt platform). Credentials will be sent to the e mail of the Compliance/Dealing Officer; physical Form A submission is no longer required. An instruction document accompanies the form to guide companies.

Revised reporting formats require issuers of listed nonconvertible securities to use specified audit and limited review templates and file quarterly results.
The circular mandates adoption of standardised limited review and audit report formats for issuers of listed nonconvertible securities pursuant to amendments requiring quarterly financial results including balance sheet and cash flow disclosures; it provides six annexed templates for various entity types (including separate templates for banks, NBFCs, and consolidated results), makes the revision effective immediately, supersedes prior circulars for such issuers, and requires stock exchanges to notify and disseminate the formats.

Tariff Rate Quota allocation enables preferential sugar exports to the USA, subject to certification and reporting conditions.
Allocation designates 8,424 metric tonnes of raw and refined sugar to the USA under a Tariff Rate Quota for 1 October 2021-30 September 2022; exports under the TRQ are classified as Free subject to the notified Nature of Restrictions. Certificate of Origin for preferential export shall be issued by the Additional Director General of Foreign Trade, Mumbai, and prescribed reporting and other country specific certification obligations continue to apply.

GST classification: clarified applicable tax rates and exemptions for cloud kitchens, ice-cream outlets, coaching, launches, tolls, and rentals.
Cooking and supply of food by cloud/central kitchens constitute restaurant service and attract the concessional rate without input tax credit; sales of pre-manufactured ice-cream by parlors are supplies of goods and taxed at the rate applicable to such goods. Government-funded coaching under the scholarships scheme is exempt. Satellite launch services to foreign customers qualify as export of service and are zero-rated. Overloading fees at toll plazas are treated as toll charges. "Giving on hire" includes renting to State Transport Undertakings and local authorities for exemption. Grant of mineral exploration and mining rights is classifiable as licensing services for use of minerals and was taxable at the standard residuary rate for the disputed earlier period. Admission rates to amusement facilities depend on access to casinos/race clubs; job work for alcoholic beverages is excluded from the reduced food job-work rate and attracts the standard rate.

GST classification clarifications define rate treatment for agricultural goods, medical products, petroleum transfers, renewable projects, and fibre drums.
GST treatment is clarified for goods whose classification or applicable rate was disputed. Fresh fruits and nuts are exempt only if neither frozen, dried, nor otherwise processed; copra, pure henna products, brewing and distilling residues, specified pharmaceutical goods, and laboratory reagents receive the respective stated classifications and rates. Original essentiality certificates may support eligible inter-State petroleum stock transfers within the same company, subject to record-based nexus. Separately identifiable UPS or inverter units and external batteries are distinct supplies. Renewable-energy projects may apply the prescribed goods-services valuation mechanism to the stated earlier period, subject to no-refund limits.

Refund of wrongfully paid tax clarified: claimable when correct tax is paid and filed within the prescribed limitation period.
Clarifies that "subsequently held" covers both taxpayer-initiated and authority-initiated reclassification of supplies; refund is available if the taxpayer pays tax under the correct head and files the refund within the limitation period prescribed by the amended rule, with temporally prior correct payments governed from the amendment's effective date; refunds are not available where liability has been adjusted by issuance of a credit note.

Export of services: supplies by Indian incorporated affiliates to foreign parent can qualify as exports if statutory conditions are met.
Clause (v) of section 2(6) of the IGST Act excludes supplies that are between establishments of the same person as per Explanation 1 to section 8; Explanation 2 treats branches/agencies as establishments; and the definitions of "person," "company" and "foreign company" establish that an entity incorporated in India and a body corporate incorporated outside India are separate persons. Therefore, supplies by an Indian incorporated subsidiary or related company to establishments of its foreign parent are not supplies between merely establishments of a distinct person and may qualify as export of services, subject to fulfillment of the other conditions in section 2(6).

Input tax credit timing: date of debit note, not underlying invoice, determines financial year for ITC availment under amended law.
The circular clarifies that for input tax credit timing the date of the debit note, not the underlying invoice, determines the relevant financial year; the amended rule applies to ITC availment on debit notes from the amendment's operative date forward while prior availments remain governed by the earlier provision. It also confirms that an electronically produced QR code with the Invoice Reference Number suffices instead of a physical invoice for verification, and that the refund prohibition tied to goods "subjected to export duty" applies only where export duty is actually payable at export, excluding goods with NIL or exempt export duty.

Intermediary services require a distinct facilitation role, not performance of the main supply on one's own account.
Intermediary services under GST require three parties, a main supply between two principals, and a distinct ancillary service of arranging or facilitating that supply. The intermediary must act in a supportive broker- or agent-like capacity and cannot itself supply the relevant goods, services or securities on a principal-to-principal basis. A subcontractor performing the substantive outsourced service on its own account is not an intermediary, even when dealing with the principal supplier's customer. The special place-of-supply rule applies only where either supplier or recipient is located outside India.