Input tax credit timing: debit note issuance now fixes financial year for ITC; e invoice QR suffices for transport validation.
For debit notes, the date of issuance of the debit note determines the relevant financial year for input tax credit availment, and the amended provision governs ITC claimed on or after the effective date; e invoices with QR codes embedding an IRN may be produced electronically instead of physical invoices during transport; and the refund restriction on unutilized ITC applies only to goods actually subject to export duty, excluding goods with nil or exempt export duty.

Intermediary services: facilitation between principals is ancillary supply; not applicable to subcontracting or principal-to-principal suppliers.
Clarification explains that an intermediary arranges or facilitates the supply of goods, services or securities between two or more persons and does not supply the main service on his own account; it requires at least three parties, comprises two distinct supplies (main supply and ancillary intermediary service), and excludes persons supplying the main service on a principal-to-principal basis or sub-contractors who provide the main supply. Place-of-supply rules for intermediary services apply only when supplier or recipient is outside India.

EVC verification regularisation: returns filed under assessment-initiated proceedings are deemed valid despite DSC requirement.
The Board directs that electronic returns filed in relation to assessment-initiated proceedings during the affected period and verified through Electronic Verification Code instead of Digital Signature shall be deemed to have been furnished and verified in accordance with Rule 12, and systems should notify Assessing Officers so such returns are not treated as invalid.

Proviso reference correction: Circular amended to read 'second proviso' instead of 'first proviso' in table entry.
In Circular No.160/16/2021 GST, in the opening paragraph's table against S. No. 3, all instances of 'first proviso' shall be read as 'second proviso', effecting a textual substitution of the proviso reference in that table entry as an administrative correction.

Export of services: supplies from Indian-incorporated affiliate to foreign parent can qualify as export if other conditions met.
Condition (v) of the IGST Act excludes supplies between establishments treated as distinct persons under Explanation 1 to section 8; branches, agencies or representational offices are establishments under Explanation 2. A company incorporated in India and a foreign company incorporated outside India are separate persons, so supplies by an Indian-incorporated subsidiary/related company to establishments of the foreign company outside India are not barred by condition (v) and may qualify as export of services if the other export conditions are met.

Intermediary services clarified: must involve facilitation between three parties and exclude principal suppliers and subcontractors.
Intermediary under GST is a broker, agent or similar person who arranges or facilitates the supply of goods, services or securities between two or more persons and excludes anyone who supplies the main supply on their own account. Key requirements: at least three parties, two distinct supplies (main supply and ancillary intermediary service), and a subsidiary facilitative role. Subcontractors who perform the main supply and suppliers acting on principal-to-principal basis are excluded. Place of supply rules for intermediary services apply only where supplier or recipient is outside India.

Extension of time to apply for revocation of cancelled GST registration, with specified further extensions by tax officers.
Time for filing applications for revocation of cancellation of registration is extended to September 30, 2021 for all cancellations under clause (b) or (c) of sub section (2) of section 29 where the due date to file fell between March 1, 2020 and August 31, 2021, irrespective of application status. The circular explains interaction with administrative extensions under the proviso to sub section (1) of section 30, specifying when no further extension is available and when the Joint/Additional Commissioner or the Commissioner may grant further extensions beyond September 30, 2021.

Container re-export extension: temporary rule allows three-month extension if importer intimates laden re-export before expiry.
Where containers imported under the exemption regime have an initial six-month re-export period ending on or before 31.03.2022, the Assistant Commissioner may apply the existing provision permitting an extension beyond six months up to a further three months upon receiving an intimation from the importer before expiry that the container will be re-exported in laden condition within the next three months.

Ship-call compliance monitoring requires assigned officers to verify manifest filings, resolve stakeholder errors, and maintain weekly vessel-specific records.
Ship-call based monitoring requires each vessel calling at Nhava Sheva to be assigned to an Assistant/Deputy Commissioner for ensuring timely SCMTR message and manifest filing. The assigned officer must verify filing acknowledgements, assist stakeholders in resolving user-level errors through prescribed guidance and error codes, and escalate unresolved system issues only after stakeholder-level rectification. Vessel-specific logs must record filing, acknowledgement, error and rectification status for required import, export and transhipment messages, and must be submitted weekly to the SCMTR section.

Export of services: supplies by India incorporated group companies to related foreign entities can qualify as export.
Supplies of services by an Indian incorporated company (including subsidiary, sister or group concerns of a foreign company) to establishments of the foreign company incorporated outside India are not supplies between "merely establishments of a distinct person" and therefore are not barred by condition (v) from being treated as export of services, subject to satisfaction of the other export conditions (supplier in India, recipient outside India, place of supply outside India and receipt of payment in convertible foreign exchange).

Input tax credit timing clarified: debit note date determines financial year for ITC availment under amended GST rules.
The circular clarifies that for availment of input tax credit on debit notes the date of issuance of the debit note-not the underlying invoice-determines the relevant financial year; the amended rule applies to ITC availed on or after the effective date even for debit notes relating to earlier invoices. It further provides that where e invoices are issued, the QR code with the Invoice Reference Number produced electronically suffices instead of a physical invoice, and that the refund restriction for unutilized ITC linked to export duty applies only to goods actually subject to export duty at the time of export.

Intermediary services scope clarified: facilitation between three parties distinguishes ancillary intermediary supply from main supply.
Scope of Intermediary under GST: an intermediary arranges or facilitates a supply of goods, services or securities between two or more other persons and does not include a person who supplies the main goods or services on his own account. Intermediary services require (i) at least three parties, (ii) two distinct supplies - a main supply between principals and an ancillary facilitation service - and (iii) a facilitator role such as agent or broker. Sub-contractors supplying the main service on principal basis are excluded. Place of supply rules apply when supplier or recipient is outside India.

Extension of time for revocation of cancellation of registration permits filing and processing of pending or rejected applications under notification.
Extension of time for applying for revocation of cancellation of registration is granted by notification, extending the due date for filing such applications to 30th September, 2021 for cases with original due dates between 1st March, 2020 and 31st August, 2021. The extension applies to cancellations under the specified statutory clauses and covers unfiled, pending, rejected and appealed applications; authorities must process or accept fresh applications in light of the extension. Clarification addresses interaction with the statutory proviso on administrative extensions and delineates when further discretionary extensions by senior officers may or may not be available.

Time-bound issuance of show-cause notices required to protect limitation periods and ensure timely adjudication in GST investigations.
SCNs in GST evasion and fraudulent input tax credit matters must be issued sufficiently before statutory limitation cut-offs so orders can be completed within the three year or five year limitation periods tied to annual return filing; supervisory authorities must review pending investigations, prioritise issuance of SCNs, adopt action plans (avoiding investigations beyond one year) and ensure timely adjudication to protect limitation windows and adjudicatory quality.

Faceless assessment exceptions permit jurisdictional officers to complete specified reassessments when faceless procedure is infeasible.
The Board adds an exception to faceless assessment: where assessments set aside for de novo consideration or reassessments are pending with the jurisdictional Assessing Officer on or after 11.09.2021 and their time limit for completion expires on 30.09.2021, and such matters cannot be completed under the faceless procedure due to technical or procedural constraints, those assessments shall be completed by the jurisdictional Assessing Officer. Existing exceptions for central and international charges and portal/PAN technical issues remain; the exception applies only to cases with limitation expiring on the stated date.

Exclusion from Section 144B: de novo and reassessment cases pending with assessing officers excluded where completion is technically infeasible.
Exclusion from the procedural regime under Section 144B is directed for cases set aside for de novo disposal and cases requiring reassessment where the limitation for completion expires on 30.09.2021, provided they were pending with the jurisdictional Assessing Officer as on 11.09.2021 or thereafter and cannot be completed under Section 144B due to technical or procedural constraints.

GST exemption on examination services: fees and input services by central/state boards are exempt, accreditation remains taxable.
The circular confirms that GST exemption applies to services by Central or State Boards in conducting examinations for students, including entrance examinations and associated fees, and to input services relating to admission or conduct of examinations such as online testing, result publication, and printing of admit cards and question papers. It further specifies that other services, notably accreditation or registration of institutions or professionals, are taxable and attract GST.

GST exemption scope for annuity payments clarified: construction annuities remain taxable as exemption covers access services only.
Entry 23A's exemption for annuity payments applies only to access/operation services under Heading 9967 and, therefore, does not exempt annuities or deferred payments made for construction of roads, which fall under Heading 9954 and remain subject to GST applicable to construction services.

GST exemption on catering services: serving food to schools and anganwadis is exempt regardless of funding source.
Services consisting of serving food (catering, including mid-day meals) to schools and Anganwadis are exempt from GST under Entry 66(b)(ii), and this exemption applies irrespective of whether such supplies are funded by government grants or corporate donations.

Extension of time to apply for revocation of cancellation allows officers to grant limited extensions following procedural requests and review.
This SOP operationalises the amended provision permitting staged extensions for filing FORM GST REG-21: applicants who file beyond the initial period must request extension by letter or e mail to the proper officer, who forwards it to the jurisdictional Joint/Additional Commissioner. The Commissioner or Joint/Additional Commissioner may extend time on sufficient cause with reasons recorded, may grant personal hearing if needed, and must communicate grant or rejection via the proper officer; on a grant, the proper officer will process the REG-21 application. The SOP applies until GSTN portal functionality is available.