Export of services: supplies by India incorporated group companies to foreign parents may qualify as export if other IGST conditions met.
Condition (v) excludes supplies between establishments that are "merely establishments of a distinct person," and a branch or agency is treated as an establishment in that territory. A foreign company's branch in India supplying to its foreign establishments therefore does not qualify as export. By contrast, a company incorporated in India and a foreign body corporate are separate persons; supplies by an India incorporated subsidiary or group company to the foreign parent's establishments outside India are not barred by condition (v) and may qualify as export of services if the other export conditions are satisfied.

Input tax credit timing: debit note date governs financial-year time-bar, and e-invoice QR/IRN suffices for verification.
With effect from January 1, 2021, the date of issuance of a debit note (not the underlying invoice date) determines the financial year for the time-bar under section 16(4) of the JGST Act; ITC availment on debit notes on or after that date is governed by the amended provision. For e-invoices issued under rule 48(4), electronic production of the QR code embedding the IRN suffices instead of a physical tax invoice during movement. The restriction in the proviso to section 54(3) on refund of unutilized ITC applies only where goods are actually liable to and suffer export duty at export time.

Intermediary services definition clarified: intermediary arranges or facilitates main supply and excludes suppliers and subcontractors.
Scope of intermediary under the IGST Act: an intermediary is a broker, agent or any person who arranges or facilitates the supply of goods, services or securities between two or more persons and does not include a person who supplies the main goods, services or securities on his own account. Key prerequisites are a minimum of three parties, two distinct supplies (main supply and ancillary intermediary service), the intermediary's subsidiary role as arranger/facilitator, and exclusion of subcontractors who provide the main supply on a principal-to-principal basis. Place of supply rules under section 13 apply only when supplier or recipient is outside India.

Extension of time-limit for revocation of cancellation of registration extended to September 30, 2021; further extensions conditional.
Where due date to apply for revocation of cancellation falls between March 1, 2020 and August 31, 2021, the filing deadline is extended to September 30, 2021 for registrations cancelled under clause (b) or clause (c); this extension applies regardless of application status (not filed, pending, rejected, on appeal, or rejected on appeal), and officers and appellate authorities must process or decide applications taking the extension into account. The circular further clarifies how administrative 30+30 day extensions under the proviso interact with this extension based on whether 30, 60 or 90 days had elapsed by August 31, 2021.

Extension of limitation applies to appeals and other judicial or quasi-judicial proceedings, not to routine GST compliances.
The circular clarifies that the Supreme Court's extension of limitation is limited to judicial and quasi-judicial proceedings-petitions, suits, appeals and similar lis-and therefore suspends limitation for filing appeals, reviews and revisions under the GST law until further orders. Taxpayer statutory compliances, original adjudication, investigatory and enforcement actions, and routine processes like scrutiny of returns and show-cause notices remain governed by statutory timelines or specific statutory extensions and are not covered by the Court's order.

Specified person determination under TDS/TCS rules updated; automated compliance list simplifies deductor checks and removal criteria apply.
Finance Act amendments revise specified person to require non-filing in the relevant previous year plus an aggregate TDS/TCS threshold; an automated portal generates a start-of-year list of specified persons, no new names are added during the financial year, and names are removed when valid returns are filed or TDS/TCS aggregates fall below the threshold. Deductors may rely on the start-of-year list but must perform due diligence for non-residents with permanent establishments; portal users are discouraged from requesting external proof of filing.

Transit on same conveyance: ECTS-monitored return containers from Bangladesh allowed to carry imports into India with ICD clearance.
Allows Bangladesh exporters to use empty containers returning by rail to India via Petrapole-Benapole or Gede-Darshana, transporting closed containers to a designated ICD under Section 53 with monitoring by ECTS. CONCOR must execute a running bond, file an Import Report on ICEGATE listing destination ICD, container and ECTS seal numbers; Customs will affix and verify ECTS seals, monitor transit, and perform checks. At the ICD the Custodian files a Cargo Arrival Report and Customs inspects and unseals containers; matching trip and arrival reports lead to bond credit and importers file Bills of Entry at the ICD under Section 55 for assessment and clearance.

Export prohibition on Durum wheat imposed with limited exceptions; customs instructed to implement immediately per DGFT guidance.
A prohibition on the export of various categories of Durum Wheat has been imposed, subject to specified allowances for certain shipments, and takes immediate effect; DGFT trade notice provides modalities for implementation, and Customs authorities are directed to implement and enforce the notification and trade notice at export points.

Wheat export prohibition allows prior irrevocable letters of credit with registration and permits humanitarian or government aid shipments.
Export of wheat is changed to prohibited but permitted as a transitional arrangement where an Irrevocable Commercial Letter of Credit issued before the restriction is registered with the jurisdictional Regional Authority and limited to the remaining quantity, value and period under the ICLC; Regional Authorities must issue Registration of Contracts promptly, and humanitarian or government to government exports may be allowed case by case with competent authority approval.

Appeals without an Appellate Tribunal follow adapted central GST procedures to ensure procedural uniformity in GST administration.
Appeals under the Chhattisgarh Goods and Services Tax framework, where the Appellate Tribunal has not been constituted, are governed by the provisions of Central Circular No. 132/2/2020-GST, subject to necessary modifications. The adapted procedure applies under the Chhattisgarh Goods and Services Tax Act, 2017 to secure uniformity in filing such appeals.

NOC procedure for setting up subsidiaries in GIFT IFSC requires exchange forwarded application with NOCs and fit and proper undertakings.
Applications for NOC to establish WOS, SDS, JVs or take equity in GIFT IFSC must be submitted through the applicant's Stock Exchange/Clearing Corporation with NOCs from all Exchanges/Clearing Corporations/Depositories of which the applicant is a member/participant; the Exchange/Clearing Corporation shall verify and forward the complete application with recommendation to SEBI. The application must include prescribed corporate details, audited or provisional networth certificates, proposed investment and purpose, shareholding pattern, a declaration of compliance with Schedule II fit and proper criteria, and specified enclosures.

Relaxation of hard-copy dispatch requirements: issuers of listed non-convertible securities exempt from sending physical statements to holders without email.
SEBI extended a temporary relaxation of the hard-copy dispatch obligation under Regulation 58(1)(b) of the Listing Regulations, exempting issuers of listed non-convertible securities from sending physical statements containing salient features of documents to holders who have not registered email addresses, with immediate effect through December 31, 2022; stock exchanges must notify entities and disseminate the circular.

Annual report hard-copy relaxation permits online access and waives mailing to shareholders lacking registered emails.
Listed entities are exempted from sending hard copy annual reports to shareholders without registered email addresses by dispensation from Regulation 36(1)(b) until December 31, 2022; AGM advertisements must include a link to the full annual report. The duty under Regulation 36(1)(c) to provide a full hard copy upon shareholder request remains. Requirement to send proxy forms under Regulation 44(4) is dispensed with for meetings held exclusively by electronic mode for the same period. The relaxations are effective immediately and issued under Section 11(1) read with Regulation 101.

Statutory timelines for refunds: portal grievance mechanism mandates prompt ward disposal and escalation to nodal officer.
A web based Refund Grievances Redressal Form on the DVAT Portal allows taxpayers to register pending refund grievances; EDP Branch forwards submissions to the Ward and Zonal incharge same day, the Ward in charge must dispose on merit within ten working days, Zonal incharges supervise daily and submit weekly reports, Special Commissioner I serves as nodal officer to monitor disposal and escalate persistent non compliance for APAR entry, and EDP Branch will inform taxpayers by SMS and email.

Compulsory scrutiny selection for specified returns: upload supporting records and transfer cases to central faceless processing for assessment.
Parameters require compulsory scrutiny selection for returns linked to surveys, search and seizure/requisition actions, non compliance with notices under section 142(1), notices under section 148, cancelled or non granted registration/approval claims, recurring additions on issues of law or fact, and specific information of tax evasion. Assessing Officers must prepare and submit lists with prior administrative approval, upload underlying documents to ITBA for NaFAC access, and ensure transfer to Central Charges as directed; notices are to be served through NaFAC and timelines for selection and transfer are prescribed to meet statutory limits.

State Tax reimbursement for hotels and tour operators requires tax compliance, demand adjustments, subsidy set-off, sanction and budget-backed payment.
Reimbursement of State Tax due and deposited by eligible hotels and tour operators requires portal registration, one-time prescribed information, filing of all due returns, and deposit of tax in the prescribed manner. Applications may cover multiple tax periods. Reimbursement is adjusted against recoverable tax demands and applicable RIPS subsidy, and total benefits cannot exceed State Tax due and deposited for the relevant period. The proper officer sanctions reimbursement, after which payment is processed subject to budget allocation and compliance with applicable orders and guidelines.

Extended reassessment notices treated as show cause under section 148A, triggering new law procedure and reply rights.
Extended reassessment notices issued during the extension period are to be treated as show cause notices under the new section 148A and processed under the new reassessment regime. The Assessing Officer must provide the information and material relied upon within the prescribed short period (with specified exclusions for cases below the monetary threshold), allow the assessee a limited reply with possible extension, and then pass a reasoned order under the new procedure with prior specified authority approval before issuing any fresh notice or serving an order declining issuance.

Margin verification: intra day client margin snapshots in derivatives must use fixed Beginning of Day margin parameters.
Intra day verification of upfront client margins in derivatives shall use fixed Beginning of Day margin parameters comprising SPAN and ELM requirements; this change applies only to verification snapshots. There is no change to End of Day margin calculation or cash segment collection. Clearing Corporations will continue to update margin parameters intra day for actual collection. Exchanges and Clearing Corporations must implement system and rule changes, notify members, and report implementation status; the framework amends prior SEBI circulars and is effective August 01, 2022.

Exemption for sovereign wealth and pension funds: investment linked tax relief conditioned on holding, thresholds, and reporting.
Exemption for specified persons on dividend, interest and long term capital gains from infrastructure investments is subject to a three year holding period, minimum investment thresholds for intermediate vehicles, and prescribed proportional computation of exempt income. Transfers in breach of the holding period or other essential conditions cause withdrawal of exemption for the year of breach and taxability of previously exempt amounts in that year. Hybrid entities require separate books and proportionate allocation of exempt income. Downstream transfers trigger capital gain computation using fair market value on the date of each downstream transfer, and audit and quarterly reporting may be limited to Indian investments where accounts are segmented.

Applicability of Amendment Regulations limited to liquidation processes commencing after notification; circular withdrawn for clarity.
The Board notifies that the provisions of regulations 2A, 21A, 31A and 44 as amended or inserted by the 2019 Amendment Regulations apply only to liquidation processes commencing on or after the 2019 notification date, withdraws the earlier circular of 26 August 2019 on applicability, and states the withdrawal is effective immediately under the Board's statutory powers.