Revocation of registration cancellation time limit extension under Assam GST requires sufficient cause and recorded reasons.
Extension of the time limit for applying for revocation of cancellation of registration under the Assam GST framework is to be handled through a uniform procedure until GSTN functionality for FORM GST REG-21 is available. A registered person may seek extension by letter or e-mail after 30 days but within 60 days, and a similar procedure applies where the request is made after 60 days but within 90 days. The Joint or Additional Commissioner may extend the time limit on sufficient cause being shown and reasons recorded in writing.

CSR contribution offset permitted when certified and disclosed, avoiding violation of statutory CSR spending requirement.
Excess contribution to a relief fund made on the specified date that exceeds the minimum CSR amount for the financial year may be offset against the subsequent year's CSR obligation if (a) the offset accounts for any unspent prior CSR amounts, (b) the Chief Financial Officer certifies the contribution was made pursuant to the appeal and the statutory auditor corroborates this, and (c) the contribution and its treatment are disclosed separately in the Annual Report on CSR and the Board's Report.

Extension of time limits for tax compliances grants relief by postponing multiple income tax filing and reporting deadlines.
Extension of time limits for specified income tax compliances postpones filing deadlines for SFT, reportable account statements, quarter end TDS/TCS statements, employee TDS certificates, trustee superannuation statements, investment fund income statements, returns of income (including belated and revised), audit reports and accountant reports for international and specified domestic transactions; clarifications exclude certain return filing cases from interest relief and deem timely paid tax by certain resident individuals as advance tax.

EPCG Committee online module enables electronic filing and processing of relaxation applications under FTP provisions.
Applications for relaxation under para 2.58 of FTP must be submitted exclusively through the e-EPCG Committee module on the DGFT portal; applicants must fill the online form, upload documents, pay the fee, obtain a system-generated file number for tracking, and respond to any deficiency letters electronically, with the Directorate issuing all communications and decisions via the module.

Warehouse licensing compliance requires digital records, timely returns, valid financial safeguards, advance bonding extensions, and cooperation with risk-based audits.
Warehouse licensees must submit complete licence or modification applications, maintain digitally signed records and monthly returns, preserve records for at least five years, and keep off-site digital backups with audit trails. Continued compliance requires valid all-risk insurance, solvency certification where applicable, lease documentation and updated bonds. Licence cancellation requires clearance of government dues, absence of warehoused goods where required, and no pending proceedings. Warehousing-period extension applications must be filed in advance with prescribed security and a non-deterioration declaration. Risk-based audits apply, and official communications must use the designated electronic channel.

Concessional-duty imports permit regulated job work, capital-goods clearance, quarterly reporting, and duty consequences for non-utilisation.
Importers claiming concessional-duty treatment must give one-time prior information, execute a continuity bond, provide pre-import consignment details, and upload the intimation with the bill of entry. Job work is permitted subject to prescribed intimations, challans, accounts, and a six-month retention limit at job-worker premises. Imported goods must be used for the intended purpose or re-exported within six months; clearance of unutilised or defective goods requires payment of differential duty and interest. Quarterly returns and detailed importer and job-worker accounts are mandatory, and contraventions attract penalties and duty-recovery action.

Priority disposal of pending customs refund claims provides time-bound relief through a special processing drive for businesses.
Pending customs refund claims before the Centralized Refund Cell are subject to a special priority disposal drive from 15 May 2021 to 31 May 2021. The drive is intended to expedite processing and disposal of pending claims, providing immediate business relief, particularly to MSMEs, as part of trade-facilitation measures. Importers, exporters, customs brokers, and trade associations are requested to assist in furnishing documents required for pending refund claims.

Designated FCRA Account requirement limits receipt of foreign contribution to the specified New Delhi SBI branch after transition.
Existing registered or prior permission recipients must open and use the designated FCRA Account at the New Delhi Main Branch of the State Bank of India; upon opening that account or from the applicable cut off date, receipt of foreign contribution in any other account is prohibited. The Ministry of Home Affairs extended the period for making this change to facilitate transition due to COVID 19 exigencies.

Extension of time limit for revocation of cancelled GST registration allows delegated officers to grant extensions on sufficient cause.
Extension of time limit to apply for revocation of cancellation of GST registration is available on sufficient cause being shown and requires reasons recorded in writing. Applicants applying beyond the initial period may request extension by letter or e mail to the proper officer, who forwards the request to the jurisdictional Joint/Additional Commissioner. The Joint/Additional Commissioner may grant the extension after examining grounds or may grant a personal hearing if not satisfied; decisions and reasons are communicated to the proper officer, who then processes the revocation application. The Commissioner may further extend the period.

Concessional-duty imports now permit regulated job work, capital-goods clearance, and uniform end-use compliance with reporting obligations.
Concessional-rate import arrangements under the IGCR framework permit job work for eligible imported goods, including full outsourcing by importers without manufacturing facilities, while excluding gold, jewellery, and other precious metals or stones. Importers must furnish prior information, execute a continuity bond, provide pre-import intimations, and maintain prescribed accounts. Goods sent for job work require intimation and challans and may remain with the job worker for up to six months. Imported goods must be used for the intended purpose or re-exported within six months; otherwise, differential duty and interest become payable. Quarterly returns and job-worker records are mandatory.

FCRA registration validity extension preserves continuity of certificates during transition to the amended regime.
The Central Government, invoking its statutory extension powers in view of COVID-19 and to facilitate transition to the amended FCRA regime, directed that registration certificates under the Foreign Contribution (Regulation) Act which expired or were due to expire within the covered transition window shall remain valid until the stated terminal date, and issued a public notice advising affected entities to take appropriate action.

Extension of time to apply for revocation of cancellation requires officer referral, written reasons and personal hearing for late applicants.
Extension of time to apply for revocation of cancellation of registration requires the applicant to request the proper officer, who forwards the request to the jurisdictional Joint/Additional Commissioner. The Joint/Additional Commissioner may grant extension on sufficient cause with reasons recorded in writing or offer a personal hearing if not satisfied; decisions are communicated to the proper officer, who then processes the revocation application according to law. The procedure is interim until GSTN portal functionality is developed.

Job work under concessional import rules expands duty concessions while imposing structured compliance, reporting, and penalty obligations.
The IGCR Rules now permit Job Work under concessional import treatment (excluding sensitive sectors), allow importers to bring capital goods at concessional duty and later clear them on payment of differential duty and interest, and bring certain end use exemptions within the IGCR procedural framework. Importers must give a one time prior intimation, furnish a continuity bond, provide consolidated pre import intimations, maintain and produce detailed accounts, file quarterly returns, and face duty, interest and prescribed penalties for non compliance. CBIC is enabling electronic compliance via ICEGATE and email communications.

Import policy change for pulses: restricted classifications converted to free imports subject to Lading and clearance deadlines.
Import policy for pulses under HS Code 0713 (Tur/Pigeon Peas, Moong, Urad) is revised from Restricted to Free with immediate effect until 31st October 2021; Bills of Lading must be dated on or before 31st October 2021 and consignments deben cleared by Customs on or before 30th November 2021. Customs are directed to expedite clearance and report difficulties to the Board.

Pending customs refunds and duty drawback claims receive priority processing through a special disposal drive for exporters and MSMEs.
Pending Customs refunds, IGST refunds and duty drawback claims are prioritised for processing and disposal under a Special Refund and Drawback Disposal Drive running from 15 May to 31 May 2021. Exporters, customs brokers and trade or industry associations are requested to assist claimants in furnishing documents required for pending claims. Communications on pending drawback claims are to be made through the designated drawback email channel, and designated personnel serve as contact points for drawback and IGST-related matters.

Extension of compliance timelines for REITs and InvITs filings due to pandemic-related restrictions, under regulator powers.
Regulatory filings and compliance obligations for InvITs and REITs for the period ending March 31, 2021 are extended by one month beyond timelines prescribed under the InvIT Regulations and the REIT Regulations and related circulars due to disruptions from the second wave of the COVID-19 pandemic; the extension is issued by the securities regulator under its statutory powers and applies to InvITs, REITs, their parties, recognised stock exchanges and depositories.

Acceptance of undertaking in lieu of bond restored for customs clearance; proper bond must replace undertaking by specified deadline.
Acceptance of an undertaking in lieu of bond for customs clearance is restored until 30.06.2021; undertakings furnished must be replaced with a proper bond by 15.07.2021. All terms and conditions from Circular No.17/2020, as amended by Circular No.21/2020, continue to apply. The facility is issued to mitigate trade difficulties during COVID 19 lockdowns and the Trade Notice is to be treated as a standing order for officers, with difficulties to be reported to the Additional Commissioner (Technical) by email.

Special Refund and Drawback Disposal Drive to prioritise processing of pending customs refund and drawback claims.
Implementation of a Special Refund and Drawback Disposal Drive to prioritise disposal of all pending customs refund, IGST refund and customs duty drawback claims pending as on the day before the Drive. Principal Chief Commissioners and Chief Commissioners must monitor daily performance, guide officers to maximise disposal, and coordinate with trade associations to obtain required documents. Processing must follow all relevant legal provisions with due diligence; communications should be by email where available, deficiency memos should be reviewed and refunds/drawback considered on merit, and the Drive should be widely publicised.

Change in control of portfolio managers requires prior approval via online portal; approval valid six months.
A Portfolio Manager must obtain prior approval for any change in control by applying online through the intermediary portal; such approval is valid for six months, within which a fresh registration application resulting from the change must be filed, and existing investors must be informed of the proposed change prior to effecting it.

Sponsor contribution treated as Overseas Direct Investment, permitting overseas AIF setup under automatic route with regulatory compliance.
Sponsor contributions by an Indian Party to an Alternative Investment Fund established in an overseas jurisdiction, including in an International Financial Services Centre, are to be treated as Overseas Direct Investment and may be undertaken under the automatic route provided the sponsor complies with Regulation 7 of the relevant FEMA notification; other provisions of the notification remain unchanged and the Master Direction will be updated accordingly.