Registration verification compliance directed to curb bogus firms, ensure full verification, and strengthen revenue protection monitoring.
Pending registration verification cases were found to be substantial in the departmental VAT MIS, including recent and earlier registrations, and the delay was considered a serious concern because it may allow bogus firms and cause revenue loss. All Additional Commissioners were directed to ensure 100% completion of registration verification in their zones, regularly review pending matters, and submit fortnightly reports to headquarters, while headquarters would also conduct regular monitoring.

Extension of time to apply for revocation of cancelled GST registration extended to 30 September 2021 with specified extension rules.
Notification No. 34/2021-State Tax extends the due date to 30 September 2021 for filing applications to revoke cancellation of GST registration where the original due date fell between 1 March 2020 and 31 August 2021 and where cancellation occurred under clause (b) or clause (c) of sub section (2) of section 29; the extension applies to unfiled, pending, rejected and appealed cases and officers and appellate authorities must consider the notification when processing or deciding such matters.

GST classification of food services clarified: restaurant style cooking treated as restaurant service; ice cream parlors treated as goods.
Cloud and central kitchens that cook and supply food, including takeaway and delivery, are classified as restaurant service and attract the concessional rate without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and taxed accordingly. Government funded coaching under the scholarships for students with disabilities is exempt as training fully funded by government. NSIL's satellite launches to recipients outside India qualify as export of services where place of supply rules are met. Overloading charges at toll plazas are treated as toll access charges and exempt. Renting or giving on hire of qualifying vehicles to State Transport Undertakings or local authorities is included within the exemption for such services. Granting mineral exploration and mining rights is classified as licensing services for the right to use minerals and, for the disputed 2017-2018 period, is regarded as taxable at the residuary standard rate. Admission to casinos/race clubs or sporting events is treated under the higher entertainment entry, while admission to amusement parks and rides falls under the other amusement entry; job work for manufacture of alcoholic liquor is excluded from the reduced job work entry for food and taxed at the standard residuary rate.

Pre-Shipment Inspection Certificate digitalisation mandates online PSIA registration, issuance and public verification to streamline inspection compliance.
All existing PSIAs must register and activate an online PSIA account on the DGFT portal to generate and upload Pre-Shipment Inspection Certificates (PSICs). PSICs must be produced after inspection with required video and photographic evidence. Importers may download PSICs by certificate number and PSIA name without logging in, and Customs may verify PSIC authenticity via the same public access. Amendments to instruments or areas of operation must be filed through the PSIA account. Guidance is available through DGFT help resources and helpdesk channels.

Scrutiny of GST returns for FY2017-18/18-19 uses risk-based selection, ASMT-10 notices, and reconciliation of returns and credits.
Selection of GSTINs for scrutiny is to be risk based using DGARM data; ward in charges act as proper officers to scrutinize returns using system sources (DGARM, GSTN, E Way Bill Portal), issue a compiled FORM GST ASMT-10 per GSTIN for the financial year, quantify discrepancies where possible, accept payment via FORM GST DRC-03 or explanations in FORM GST ASMT-11, conclude by FORM GST ASMT-12 if acceptable, or proceed to determination of tax and referral for audit/investigation where explanations or payments are not satisfactory.

Excess electronic cash ledger refunds not subject to time limit; TDS/TCS refundable and deemed export refund date follows supplier return
Refunds of excess balance in the electronic cash ledger are not subject to the time limit in section 54(1) and do not require unjust enrichment certification under the refund rules. TDS/TCS amounts credited to the electronic cash ledger are equivalent to cash deposits, may be used at the taxpayer's choice to discharge liabilities from credit or cash ledgers, and any unutilised amount may be refunded as excess balance. For deemed exports, the relevant date for refund is the date of the return relating to those supplies, typically the supplier's return when the supplier pays the tax.

Dynamic QR Code requirement relaxed where payment from overseas recipient is received via RBI approved convertible foreign exchange or permitted INR.
Invoices issued to recipients located outside India for services whose place of supply is in India may be issued without a Dynamic QR Code where payment is received by the supplier in convertible foreign exchange or in Indian Rupees wherever permitted by the RBI, clarifying the substitution of Entry SI. No. 4 of Circular No.14/2021 to remove doubt about applicability when payment is received via RBI approved modes.

GST classification and rates clarified for specified goods, fixing applicable tax treatment and procedural record requirements.
Clarification of GST classification and rates for a list of specified goods: fresh versus dried fruits and nuts (exemption limited to truly fresh produce), tamarind seeds classed as seeds with a taxable rate when not for sowing, copra excluded from coconut exemption, pure henna products taxed under heading 1404, value added supari and coated cardamom taxed as prepared foods, residues like Brewers' spent grain under heading 2303 attracting concessional rate, all goods under heading 3006 and 3822 covered by the respective concessional entries, original DGH essentiality certificate sufficing for intra-company stock transfers, separate taxation of UPS and external batteries, deemed 70:30 valuation for certain renewable projects, and uniform higher rate for fibre drums with past regularisation.

Risk management committee strengthens national and local oversight of Customs and GST risk parameters and analytics-driven interventions.
The National Risk Management Committee (NRMC) is established as a standing national body to review and update risk parameters for Customs and GST, convened by the nodal analytics agency and chaired by the Member (Investigation). It will meet at least annually to advise on risk criteria across import/export, passenger and cargo profiling, post clearance audit and technology adoption (including AI/ML and image analytics), oversee centralised digitised examination orders, and forward recommendations to the Board. Local Risk Management Committees in each Customs and CGST zone will meet quarterly to apply local risk indicators, decide interventions, review alerts and submit minutes to the NRMC secretariat.

Local Committees to review high pitched scrutiny assessments and recommend administrative follow up for fairness in assessments.
CBDT, under section 119, directs constitution of three member Local Committees in each Pr.CCIT region to examine grievances from High Pitched Scrutiny Assessment arising under Faceless and non Faceless regimes. Committees must acknowledge petitions, maintain records, examine prima facie cases of high pitched assessments or procedural lapses, call for assessment records, and submit reasoned reports to the Pr.CCIT. Committees must endeavor to dispose petitions within two months, meet regularly, and Pr.CCITs shall take administrative follow up and submit quarterly reports.

Extension of limitation applies to appeals against quasi-judicial orders, not to routine taxpayer compliances or statutory filings.
The Supreme Court's extension of limitation under GST applies only to filing appeals and proceedings for revision or rectification against quasi judicial orders before appellate authorities, tribunals and courts, and does not affect statutory timelines or notification based extensions for taxpayer compliances; applications for revocation of cancellation of registration remain subject to the time limits specified in the statute or notifications, with missed cases to be pursued by appeal before the relevant appellate authority.

Helpdesk availability extended to round-the-clock support; multiple contact channels provided for exporters to seek assistance.
Helpdesk services for exporters are available on a 24x7 basis through three contact mechanisms: toll free telephone lines for immediate support, an online ticketing service on the website allowing filing and real time tracking of requests, and a dedicated email address; stakeholders are also directed to consult online help manuals, FAQs, and instructional videos for guidance.

IGCR implementation for SEZ-to-DTA clearances requires EPC debit of EI bonds in ICES before SEZ release of goods.
Implementation of IGCR for SEZ clearances to the DTA requires filing the bill of import at SEZ Online; after SEZ assessment the SEZ transmits SEZ B/E details and duty foregone to the jurisdictional EPC/preventive officer, who debits the corresponding EI bond in ICES under the ACP role. After debiting the bond the EPC/Preventive officer notifies the SEZ officer offline to permit release of goods; this offline process continues until integration with SEZ Online.

Compensation for delayed unblocking of ASBA funds: mandatory SCSB liability and revised reporting requirements enforceable immediately.
SCSBs must compensate investors for delayed unblocking of ASBA application amounts as per the March'21 Circular; compensation applies to all ASBA applications. SCSBs must submit Annexure IV in a revised format capturing unblock dates and certify completion of unblocking on BOA+1. To claim processing fees, SCSBs must apply to merchant bankers within thirty days of basis of allotment only after completing unblocking and paying applicable compensation, and must provide detailed data files and remain liable for investor grievances and regulatory enforcement.

GST refund for wrongly paid tax arises when supply classification later changes; claim must be filed within the prescribed time.
Tax paid under an incorrect GST head due to supply misclassification (inter State vs intra State) is refundable where the taxpayer pays tax under the correct head; "subsequently held" includes reclassification by the taxpayer or by tax authorities in any proceeding. The two year limitation for filing the electronic refund application is measured from the date of payment of tax under the correct head, or from the notification date where payment preceded the notification. Refunds are barred if tax has been adjusted through issuance of a credit note.

Input tax credit timing clarified: debit note date governs eligibility, with e invoice QR accepted and export duty exclusion for refunds.
The date for determining the financial year for input tax credit on debit notes is the date of issuance of the debit note; the delinking amendment governs credits availed on or after the amendment's effective date. Where an e invoice with an embedded IRN exists, the QR code may be produced electronically in lieu of a physical tax invoice during movement of goods. The refund restriction in the proviso applies only to goods actually subject to export duty; goods with nil or exempt export duty are excluded from that restriction.

SGST reimbursement for films: registered suppliers must file GSTR returns, submit FORM AR-1 with CA certification, and meet verification checks.
Reimbursement of SGST on specified films is an executive concession, not a statutory entitlement; it excludes B2B supplies and is available only to the registered supplier who issued the invoice after filing FORM GSTR-1 and FORM GSTR-3B. Applications must be submitted in FORM AR-1 with a CA certificate in FORM AR-2; the proper officer verifies activity, return filing, B2C declaration amounts and a minimum of ten sample tickets, then forwards recommendations to the Joint Commissioner (Range) who authorises sanction, while monthly FORM AR-3 reports are sent to Head Office.

Tariff Rate Quota allocation now on first-come, first-served basis with no closing date for online applications.
Online applications for allocation of Tariff Rate Quota under the India-Mauritius CECPA will be considered on a First Come, First Served basis for the financial year, following an amendment to condition (ii)(f) of Annexure III to Appendix 2A of the Foreign Trade Policy. The DGFT, invoking powers under paragraphs 1.03 and 2.04 of the Foreign Trade Policy, has removed any end date for submission of online TRQ applications for the year while keeping other modalities unchanged.

FPI investment limits: sectoral caps retained for government, state and corporate debt; CDS notional sale restricted.
FPI investment ceilings for FY 2022-23 keep existing caps of 6% for Government securities, 2% for SDLs and 15% for corporate bonds, retain the Fully Accessible Route for specified securities, allocate G sec increments 50:50 between General and Long term sub categories and add the full SDL increment to General SDLs; revised absolute limits for the two half year tranches are published. An aggregate cap on the notional amount of CDS sold by FPIs is fixed at 5% of outstanding corporate bonds with an additional notional limit allocated for FY 2022 23.

Authorisation for physical verification of place of business delegated to Central Registration Unit officers, enabling approval for GST registration checks.
Authorisation is conferred to the Joint Commissioner/Deputy Commissioner, Central Registration Unit, State Tax, Jaipur to give approval for physical verification of place of business to the proper officers under the Rajasthan Goods and Services Tax Rules, 2017, by exercise of powers in the provisos to sub rule (1) and sub rule (2) of rule 9.