Extension of limitation applies to GST appeals and revisions, not to original adjudication or enforcement proceedings.
The Supreme Court's extension of limitation applies to judicial and quasi judicial lis-principally appeals, reviews and revisions-and thus extends filing timelines for appeals before appellate authorities and courts. The extension does not cover original adjudication, taxpayer statutory compliance deadlines, enforcement actions such as searches, enquiries or arrests, nor routine steps like issuance of show cause notices; those remain governed by statutory time limits or specific statutory extensions.

IEC de-activation for non-updated records to be implemented; affected holders can reactivate by online updation.
A phased de-activation of IECs that have not undergone the required annual electronic updation will be implemented; IECs without updation since 01.01.2005 are targeted for de-activation subject to a final opportunity to update online. Applications already submitted and pending regional approval will be excluded. De-activated IECs may be automatically reactivated following successful online updation by the holder, and the updated status will be transmitted to the Customs system without manual intervention.

Alignment of interests: designated employees must mandatorily invest part of compensation in scheme units, subject to lock in and controls.
Designated Employees of AMCs must have part of compensation mandatorily invested in scheme units, with junior employees subject to phased implementation until a specified age, purchases made on salary day and apportionment using previous month closing AUM, CTC and perquisite treatment defined, a three year lock in and prescribed redemption/approval procedures for liquid and open ended schemes, exceptions for fund structures, and a SEBI determined clawback for gross misconduct, together with required audit trails and monthly aggregate disclosures.

Export of services: supplies from Indian-incorporated affiliates to foreign parents can qualify as exports if other conditions are met.
The circular clarifies that a company incorporated in India and a foreign company incorporated outside India are separate persons; therefore supplies of services by an Indian-incorporated subsidiary/sister/group concern to establishments of the foreign parent abroad are not "merely establishments of a distinct person" under Explanation 1 to section 8 and need not be excluded by clause (v) of sub-section (6) of section 2 of the IGST Act, subject to fulfilment of the other export conditions. By contrast, branches, agencies or representative offices of the same foreign company are establishments and supplies between them and the foreign parent do not qualify as export.

Export of services: supplies from an Indian incorporated group company to foreign parent establishments may qualify as export.
Clause (v) excludes supplies between establishments of the same person treated as distinct under Explanation 1 to section 8; branches, agencies or representational offices are establishments per Explanation 2. A company incorporated in India and a foreign company incorporated outside India are separate persons. Therefore, services supplied by an Indian incorporated subsidiary/sister/group company to establishments of its foreign parent outside India are not barred by condition (v) and may qualify as export of services, subject to the other statutory export conditions.

Input tax credit timing clarified: debit note date determines relevant financial year and governs ITC availment.
The circular clarifies that the date of issuance of a debit note determines the financial year for claiming input tax credit, and the amended timing rule governs ITC availment for claims made on or after the amendment's effective date; e invoices may be verified by electronic production of the QR code with the Invoice Reference Number instead of a physical invoice during movement; and the refund prohibition on unutilized ITC applies only to exports actually subjected to export duty, excluding goods with nil or exempt export duty.

Input tax credit limitation: debit note date, not invoice date, determines when ITC can be claimed under GST.
The amendment makes the date of issuance of a debit note determinative of the financial year for claiming input tax credit; ITC claims made on or after the amendment's effective date are governed by the amended timing rule, while ITC availed prior to that date remains under the prior provision. Illustrations clarify cross year debit notes. Additionally, where an e invoice with an embedded Invoice Reference Number (IRN) has been generated, electronic production of the QR code suffices instead of a physical invoice, and export related refund restrictions apply only to goods actually subject to export duty.

Intermediary services defined as facilitation between multiple parties; intermediary status depends on ancillary role and absence of principal supply.
Clarification defines intermediary as a person who arranges or facilitates a supply between other persons and does not supply the main goods, services or securities on his own account. Intermediary services require more-than-two parties, consist of two distinct supplies (main supply and ancillary facilitation), and exclude subcontractors or persons supplying the main service on a principal-to-principal basis. Place-of-supply rules for intermediary services under section 13 of the IGST Act apply only when either the supplier or recipient is located outside India.

Intermediary services clarified: role is ancillary and distinct from principal suppliers, excluding subcontractors under GST.
An intermediary is a broker, agent or similar person who arranges or facilitates a supply of goods, services or securities between two or more persons and does not include a person who supplies the main goods or services on his own account. Intermediary services are ancillary to a separate main supply and require at least three parties; they are distinct from sub-contracting, where the subcontractor supplies the main service on a principal-to-principal basis. Place-of-supply rules for intermediaries apply only when either the supplier or recipient is located outside India.

ECCS RBI integration: data sharing for documents with validated AD codes; exporters/importers must register AD codes on ICEGATE.
ECCS will transmit Courier Bills of Entry and Courier Shipping Bills to RBI via ICEGATE; from 01.11.2021 data will be shared only for documents with validated AD code status in ECCS, though ECCS processing continues even without AD codes. Exporters and importers are advised to register AD codes on ICEGATE, with exemptions where AD code is already registered in ACC at the same port code and for personal imports/exports; contact points are provided for implementation issues.

Aadhaar authentication: mandatory for refund and revocation eligibility, alongside tighter ITC and e portal controls to curb fraud.
The Council approved Law Committee recommendations to require Aadhaar authentication for specific existing registrations (refund and revocation eligibility), designate www.gst.gov.in as the Common GST Electronic Portal retrospectively, tighten ITC availment by aligning claims with portal data (GSTR-2B and amended rule 36(4)), enforce sequential filing and auto-population of late fees for GSTR-1 via GSTR-3B, permit conditional transfer of CGST/IGST cash ledger balances between distinct persons, clarify interest applicability on ineligible ITC availed and utilised with retrospective effect, and adopt multiple refund, filing-frequency and fitment measures while deferring wide restriction of the IGST refund route to avoid exporter disruption.

Tariff rate quota allocations under India-Mauritius CECPA: applications invited with a relaxed eligibility condition and online submission requirement.
Invites applications for allocation of Tariff Rate Quota (TRQ) under India-Mauritius CECPA for the financial year 2021-22 by relaxing condition (ii)(f) of Annexure III to Appendix 2A to allow grant of import authorizations for the current year. Applications must be submitted online as per the extant procedure notified by DGFT Trade Notice, with a last date for receipt specified in the public notice.

Refund procedure for restricted import authorisation fees enables applicants to withdraw applications and apply online for fee refunds.
Applicants who applied for Restricted Import Authorisation for specified pulses may withdraw their application on the DGFT portal and then apply online for a refund via Services e-Miscellaneous Payment Service Apply for Refund, supplying the original file number and a validated bank account in the IEC holder's name; DGFT login credentials and an e-sign or Digital Signature Certificate are required.

GST offence reporting clarified by fixing the date of detection as the Incident Report date for DIGIT Module entries.
Centralised GST offence reporting in the DIGIT Module is clarified by treating the date of detection as the date of issuance of the Incident Report. The Incident Report should generally be issued within five working days of a search or visit, and in summons- or letter-based enquiries, when a prima facie case of evasion of tax or duty is reached. For audit-based detection, the date of the minutes of the Audit Monitoring Committee meeting is to be treated as the date of detection.

GST registration revocation timelines extend for specified cancelled registrations, with further administrative extensions depending on elapsed statutory periods.
GST registration revocation timelines were extended to 30 September 2021 for specified cancelled registrations where the original due date fell between 1 March 2020 and 31 August 2021. The benefit applies to unfiled, pending, rejected and appellate-stage revocation matters, with fresh applications permitted in specified rejected cases. For post-2021 cancellation periods, further extensions beyond 30 September 2021 depend on whether thirty, sixty or ninety days had elapsed, and may require satisfaction of conditions before the Deputy Commissioner or Joint Commissioner.

Relief in Average Export Obligation for sectors with over 5% export decline; EPCG annual EO to be re fixed and endorsed.
Reduction of the Average Export Obligation is authorised for EPCG authorisations where a sector/product group experienced over five percent decline in exports year on year; annexures list affected product groups for the two comparative year pairs. Regional Authorities must re fix annual EO for the affected years, endorse reductions in licence files and issue amendment sheets. Regional Offices must consider prior policy circulars on EO shortfalls before issuing demand notices or EODC and include this stipulation in the EODC check sheet.

Container availability: directives require expedited disposal, de-stuffing, and monthly reporting to free long standing containers.
Directs field formations to expedite disposal of unclaimed, uncleared, seized and confiscated goods holding up containers per Board procedures and to submit Annexure I monthly by the 5th. Encourages removal of cargo to customs warehouses so containers can be released for reuse and requires monthly reporting on long standing containers via Annexure II, showing reasons for non release and progress, with proactive measures to enable de stuffing and release.

AEO-T1 continuous certification replaces periodic renewal through annual self-declarations, compliance monitoring, and comprehensive reviews of continuing eligibility.
AEO-T1 certification moves to continuous certification and auto-renewal, replacing periodic renewal applications with annual self-declarations filed through the AEO online portal. Continuous status is subject to compliance monitoring, adverse-input reporting, and Comprehensive Compliance Review based on at least two annual declarations. The approving Zonal AEO Programme Manager may seek additional information and act on compliance changes or adverse inputs. A successful review supports continued certification, while revocation requires a fresh application for subsequent AEO-T1 certification.

Extension of time to apply for revocation of registration granted by senior commissioners on sufficient cause; interim manual SOP pending portal update.
The SOP implements an interim procedure for granting administrative extensions to apply for revocation of cancellation of registration where sufficient cause is shown. Applicants who apply after the initial statutory window must request extension via the proper officer, who forwards the request to the Jurisdictional Joint Commissioner; the Joint Commissioner may grant extension with reasons recorded or grant a personal hearing before deciding. Decisions are communicated through the proper officer and the revocation application is then processed under law. The procedure applies mutatis mutandis to later delayed applications and ends once GSTN portal functionality is available.

Extension of filing deadlines for income-tax returns and audit reports grants additional time for taxpayer compliance.
Extension of filing deadlines for specified Income-tax compliances for Assessment Year 2021-22 is granted, moving Return of Income due dates originally falling between July and November 2021 to later dates through February 2022; Reports of Audit and accountant reports for international or specified domestic transactions for 2020-21 are similarly extended into January 2022. Clarifications exclude the interest waiver condition where tax after prescribed reductions exceeds the statutory threshold, and preserve advance tax treatment for tax paid by certain resident individuals within the original due date.