AEO certificate validity receives a temporary extension, preserving renewal facilitation for eligible programme participants during the transition.
AEO certificates expiring between 1 April 2021 and 31 May 2021 receive an extension until 30 June 2021 to facilitate renewal. The extension does not apply to entities found ineligible for continuation under the AEO Programme. AEO-T1 and AEO-T2 certificates ordinarily remain valid for three years, while AEO-T3 and AEO-LO certificates ordinarily remain valid for five years.

Change of developer status approved subject to continuity, statutory approvals, eligibility checks, tax disclosure and compliance obligations.
The Board approved or ratified extensions of LoAs, transfers of ownership, demergers and changes in developer/co developer status subject to statutory approvals and uniform conditions: continuity of SEZ activities, fulfilment of eligibility including security clearances, compliance with Revenue/Company/SEBI rules, immediate furnishing of financial details to CBDT and jurisdictional authorities, assessing officer's right to assess taxability under the Income Tax Act, and conformity with State land/lease laws. Procurement of restricted items like sand was permitted under Rule 27(1) on condition of actual SEZ use and adherence to environmental regulations. Revised policies for worn clothing and plastic recycling units prescribe renewal limits and export obligations, with plastic recycling LoAs extended for 18 months.

GST Council minutes: late fee caps, annual return simplification, COVID relief, Fitment rate measures and GSTN project extensions.
The Council approved prospective caps on late fees for GSTR 3B/GSTR 1/GSTR 4/GSTR 7 linked to turnover and nil liability cases, a conditional amnesty capping historic GSTR 3B late fees if filed between 01.06.2021-31.08.2021, simplification and provisional notification of annual return provisions for FY 2020 21 with a merged form to follow, amendments to make GSTR 1/3B the default return system (to be finalised by the Law Committee), temporary COVID related relaxations of interest/late fees and due dates, partial rate concessions for specified COVID supplies with a GoM to review deeper rate relief, deemed ratification of listed notifications, approval of GSTN project extensions and IRP expansion, and referral or deferral of major structural issues (inverted rates, ENA) for further study.

Emergency oxygen-cylinder imports allow urgent clearance without prior approval, subject to compliance requirements before refilling operations.
Relaxations under the Gas Cylinders Rules, 2016 permit expedited approval and customs clearance of imported medical oxygen cylinders and pressure vessels. Physical inspection of a foreign manufacturer's production facility is exempted, and online approval is based on manufacturer details, ISO certification, specifications, drawings, batch numbers, hydro-test certification, and third-party inspection certification. Urgent imports may proceed where an online application is pending or has not been made, subject to the consignee complying with relaxed conditions before oxygen filling. Customs clearance may be granted without PESO approval.

Electronic bill of entry amendment enables auto-approved correction of bill of lading details for advance filings.
Electronic amendment of Bill of Lading details in prior or advance Bills of Entry permits importers and customs brokers to correct incorrectly declared master or house Bill of Lading/Air Waybill numbers through the Customs EDI system. Using amendment code A_PBEIGM, corrected details are auto-approved and the Bill of Entry is auto-regularised where they match the Import General Manifest. The mechanism is limited to Bill of Lading-number corrections; amendments to container details and other particulars require officer approval.

Restrictions on used clothing and conditional approval for plastic recycling units enforce export and environmental compliance.
Policy revises regulation of used/worn clothing and plastic recycling units in SEZs/EOUs. New used-clothing units are prohibited; existing units may seek five-year LoA renewals subject to NFE obligations and export thresholds by turnover and tonnage. Plastic recyclers' LoA renewals are time limited and subject to environmental clearance and statutory compliance; DoC and DGFT will propose rule and FTP amendments to permit new plastic recycling units. Both categories may clear goods to DTA and other SEZs/EOUs provided NFE and other conditions are met, but inter SEZ/EOU clearances do not count toward mandatory physical export obligations.

Place of Supply declaration required: suppliers from any state may supply oxygen cylinders, must report in tax return.
The Department of Health & Family Welfare may procure oxygen cylinders and related items from suppliers with valid GSTIN issued by any State or Union Territory, limited to those healthcare items. As a condition of supply the supplier must declare the Place of Supply in Table 3.2 of the relevant GSTR 3B return to protect the State's revenue.

Certificate issuance fee fixed for export-clearance certificates under Handbook of Procedure 2015-20; amendment notified by public notice.
Amendment replaces Para 2.108(c)(iv) of the Handbook of Procedure, 2015-20 to prescribe a fee of Rs. 200/- per certificate, thereby standardising the charge previously left subject to agency prescription; the Public Notice formally notifies this fee under powers conferred by the Foreign Trade Policy.

PAN validation service outage suspends IEC applications and Aadhaar e sign linking, requiring stakeholders to plan and contact helpdesk.
PAN validation services used by DGFT will be unavailable from 1 June 2021 to 6 June 2021, causing suspension of applications for new Import Exporter Codes, applications for amendments/modifications of IECs, and one time Aadhaar linking for e sign; stakeholders are advised to plan accordingly and may contact the DGFT helpdesk for queries.

DFIA transfer recording mandates online registration and OTP/e sign verification before transferees may use scrips.
Mandatory online recording of transfers of Duty Free Import Authorization (DFIA) scrips is required so transferees can apply for ARO/Invalidation only after the transfer is recorded. Paper copies for EDI ports are discontinued from the effective date while security copies continue for non-EDI ports; online recording is mandatory for applicable scrips. The transferor records the transferee's IEC and initiates OTP and Aadhaar e sign verification; the transferee must accept via OTP and e sign for the system to reflect the new current owner. Recorded transfers are irreversible and DGFT/Customs are not responsible for party disputes.

Relaxed gas cylinder approval enables expedited import and customs clearance for medical oxygen equipment with specified documentation and testing.
PESO will avoid pre shipment physical inspections and grant online approvals for imported oxygen cylinders and related equipment on submission of manufacturer particulars, ISO certification, cylinder specifications, hydro test and third party inspection certificates. Customs are instructed to clear urgent consignments for COVID relief without prior PESO approvals, provided subsequent PESO certification, sampling inspection by an empanelled agency, and required hydrostatic and safety tests are completed before use. Exemptions to certain design, recognition, import permission, filling permission and licensing requirements are subject to stated operational safeguards and temporary time limits.

Bill of Entry electronic amendment allows auto-approved correction of BL/HBL numbers when matching IGM.
Importers or brokers may file an IGM-detail amendment using amend code A_PBEIGM to correct MBL/MAWB or HBL/HAWB numbers in prior/advance Bills of Entry; the system will auto-approve and auto-regularise the BE if the corrected BL/HBL numbers match the IGM. This mechanism is limited to BL/HBL number corrections; other amendments require officer approval. The electronic route may be used to request BE regularization without direct officer intervention.

Limitation period extension for tax appeals: taxpayers may choose the more beneficial relaxation for filing appeals until further orders.
Periods of limitation for filing appeals before the CIT(Appeals) under the Income-tax Act are extended until further orders; where multiple relaxations apply, the taxpayer is entitled to the relaxation most beneficial to him, and for counting limitation periods for appeals before the CIT(Appeals) the more beneficial extension applies.

Extension of time to apply for revocation of cancellation of registration permits administrative extension subject to recorded reasons and review.
The SOP implements the statutory extension mechanism allowing applicants who file for revocation of cancelled GST registration after the ordinary period to request additional time by showing sufficient cause; requests are submitted to the proper officer, forwarded to the Joint/Additional Commissioner for examination and written reasons, who may grant extension or offer a hearing, after which the proper officer processes the revocation application; a similar staged procedure applies for subsequent extension stages and remains until GSTN portal functionality is available.

Export promotion bank account validation requires IEC users to update IFSC and account details through ICEGATE for refund processing.
IEC holders whose export-promotion bank accounts remain unvalidated must update their current IFSC code and/or bank-account number through ICEGATE's Export Promotion Bank Account Management facility. The facility permits location-wise addition or modification of accounts for IGST refund and Authorised Dealer Code registration for Drawback claims. Users must select the relevant bank, provide a matching IFSC code or AD code, upload bank-account proof through e-SANCHIT, enter the IRN and uploading ICEGATE ID, and complete OTP verification. Accounts already used by another IEC user cannot be used for an add or modify request.

Revocation of cancelled registration permits delayed applications where sufficient cause supports an extension request within the prescribed window.
Revocation of cancelled registration may be applied for in FORM GST REG-21 within 30 days of service of the cancellation order. Where the application is delayed but remains within the extended period, the registered person must request extension by letter or email through the proper officer, stating grounds. The jurisdictional extension authority may allow it upon sufficient cause and recorded written reasons, and may grant a personal hearing before rejecting a request. The proper officer then processes the revocation application according to law.

Extension of AEO certification validity confirmed, circular renumbered and prior duplicate circular on different subject clarified.
Corrigendum directs that the administrative instruction on Extension of Validity of AEO certification for ease of renewal process dated 24.05.2021, originally captioned as Circular No. 10/2021 Customs, shall be read and cited as Circular No. 11/2021 Customs; all substantive content remains unchanged and the re numbered circular is appended. It also clarifies that a different Circular No. 10/2021 Customs was issued on 17.05.2021 concerning customs amendment rules, preventing numbering duplication.

Cancellation of GST registration requires timely FORM GST REG-19 orders, with limited exceptions for incomplete or merger-related applications.
Cancellation of registration under rule 22(3) of the CGST Rules, 2017 requires the proper officer to issue FORM GST REG-19 within thirty days of the application or reply to the show cause notice. Applications in FORM GST REG-16 are to be accepted within that period except where the application is incomplete or, in transfer, merger or amalgamation cases, the new entity is not registered before submission. Cancellation does not affect liability for acts committed before or after the date of cancellation, and the effective date cannot be earlier than the date of application.

AEO certificate validity extension eases renewal process amid pandemic restrictions and supports administrative continuity for certified entities.
The Board ordered a temporal extension of AEO certificate validity for certificates expired or expiring within the affected period to a common later date to facilitate renewal amid COVID disruptions, excluding entities found ineligible for continuation; field formations are directed to publicise the measure and report implementation difficulties.

Overseas investment limit for AIFs/VCFs enhanced after RBI consultation, under SEBI Act authority; existing regulatory conditions remain unchanged.
SEBI has enhanced the overall limit for overseas investment by SEBI-registered AIFs and VCFs to USD 1,500 million after consultation with the Reserve Bank of India; all other eligibility criteria, terms, conditions and procedural requirements specified in prior SEBI circulars remain unchanged.