PGA e-SANCHIT paperless processing: PGAs must upload LPCOs; beneficiaries must register ICEGATE e-mails for receipt and viewing.
PGAs must upload digitally signed Licences/Permits/Certificates/Other Authorizations (LPCOs) to e-SANCHIT; beneficiaries and brokers are barred from uploading previously issued LPCOs. PGAs will communicate LPCO issuance and IRNs via ICEGATE-registered e-mails; simplified ICEGATE auto-registration (using GST-provided e-mails) is available for limited e-SANCHIT functions without digital signatures. Supporting documents for duty exemption claims or CCR compliance must be uploaded in e-SANCHIT with Bills of Entry from 15.01.2021. An annexure maps document names to document and PGA codes.

Mandatory uploading and BE tagging of specified documents in e Sanchit; IRNs must be quoted and item level doc codes used.
Uploading a document to e Sanchit to obtain an IRN is only the first step; the IRN must be quoted in the BE and any document added after BE filing must be attached to the BE by way of a BE amendment. Document codes for mandatory documents must be given at item level corresponding to tariff items. Certain documents must be uploaded by the relevant PGA and importers registered on ICEGATE must include received PGA IRNs in the BE; where a mandatory doc is inapplicable the importer must declare a REM statement in the BE explaining inapplicability.

e Sanchit uploads must have IRNs quoted in the Bill of Entry; item level tagging and PGA uploads required.
Uploading documents to e Sanchit to obtain IRNs is only the first step: importers must quote IRNs in the Bill of Entry and, if documents are added after filing, attach them by way of a BE amendment (no officer approval required). Mandatory document codes must be given at item level corresponding to tariff items. Certain documents will be uploaded only by designated PGAs (listed in Annexure II); importers should obtain simplified ICEGATE registration to receive system generated IRN notifications. Where a mandatory doc code is not applicable, the importer must declare REM with the doc code and reasons in the BE Statement table.

GST registration requirement: suppliers must hold valid GSTIN before government contracts; payments withheld until verification.
Departments must not award supplies or works contracts unless the supplier or contractor holds a valid GSTIN obtained under the NGST Act, 2017; existing suppliers must produce such GSTIN before the Drawing and Disbursing Officer and departments shall withhold further payments until verification. The GSTIN is a 15 digit number beginning with 13 and its genuineness may be verified on the GST portal.

ICES budget updation temporarily suspends Bills of Entry filing while preserving other electronic customs services and export assessment.
Following presentation of the Union Budget, filing of Bills of Entry is unavailable from 20:00 hours on 1 February 2021 until ICES changes are updated, and Section 48 approvals are stopped during that period. Other ICEGATE services continue. Shipping Bill filing and assessment remain operational; where export levies change, applicable levies must be manually collected until directory changes are made online. Prior Bills of Entry require verification for changes in duty liability before out-of-charge.

No additional fees for filing AOC 4 series forms; only normal fees payable during specified relaxed filing period.
No additional fees shall be levied for filing e forms AOC 4, AOC 4 (CFS), AOC 4 XBRL and AOC 4 Non XBRL for the financial year ended 31.03.2020 if filed up to 15.02.2021; only normal filing fees are payable during this period.

Import documentation: Mandatory e Sanchit upload and IRN declaration; drug consignments require label upload and undertaking.
Uploading specified documents to e Sanchit and declaring their IRN numbers in the Bill of Entry is mandatory from 15.01.2021 for listed CTHs; the annexure prescribes CTH-to doc code mappings and system checks will prevent BES filing without required codes. For items requiring Drug Controller clearance, the Label of Consignment must be uploaded, IRN declared in Supporting Documents and the undertaking code DC007 entered in the Statement table confirming packaging integrity.

Mandatory uploading on e Sanchit: upload documents, quote IRNs in the BE, and use REM statements for valid exceptions.
Importers must upload mandatory documents on e Sanchit and quote the resulting IRNs in the corresponding BE; documents added after BE filing must be attached to the BE via a DE amendment (no officer approval required). Document codes for mandatory documents must be entered at item level. Certain mandatory documents will be uploaded only by designated PGAs and importers registered on ICEGATE will receive system IRN notifications which must be included in the BE. If a mandatory doc code is not applicable, the importer must declare the omission using Statement Type REM, Statement Code of the omitted doc, and Statement Text explaining the reason.

GST reassessment procedure shifts Headquarters handling from the Law Section to the GST Section for all proposals and responsibilities.
Immediate amendment transfers the handling of reassessment matters at Headquarters from the Law Section to the GST Section. The functions earlier performed by the Law Section, and the responsibilities earlier assigned to the Joint Commissioner (Law), are now to be discharged by the GST Section, Headquarters and the Joint Commissioner (GST), Headquarters, respectively. The remaining provisions of the original circular remain unchanged, and future reassessment proposals are to be submitted to the GST Section, Headquarters.

MSME AEO accreditation receives simplified eligibility, documentation, security verification, processing timelines, and bank guarantee requirements.
MSME applicants holding a valid MSME certificate may seek AEO T1 and T2 accreditation under relaxed eligibility, compliance, security and documentation requirements. Business activity and legal and financial compliance are assessed over two preceding financial years, while the document-handling threshold is reduced. AEO T1 and T2 applications use rationalised MSME Annexures 1 and 2, with AEO T2 applicants additionally completing MSME Annexure 3 for minimum safety and security criteria. Complete applications receive priority processing, and bank guarantee requirements are reduced.

Physical verification approval is delegated to circle-level Joint and Deputy Commissioners for business premises registration verification.
Authorization for physical verification of business premises under the Rajasthan Goods and Services Tax Rules, 2017 is delegated to Joint Commissioners and Deputy Commissioners of State Tax within their respective circles. They may approve physical verification of a place of business by proper officers under the provisos to rule 9(1) and rule 9(2).

Customs transit sealing requirement mandates RFID or ECTS seals for Nepal bound containers, replacing one time bottle seals for enhanced monitoring.
Transit of Nepal bound containers requires submission of a prescribed Check List and supporting documents, and containers must be sealed with RFID or ECTS seals (Customs One Time Bottle Seals prohibited). The Preventive Officer will verify container details, affix the approved seal supplied by the Nepal importer/agent, record verification in the system and pass the CTD for 'Out of Charge.' RFID vendors were procured on an L1 basis with M/s Warner Industries selected; costs of seals are borne by Nepal importers/CHAs.

Faceless penalty administration: assessment centres designated to perform penalty functions until dedicated penalty units established.
Existing NeAC/ReACs/AUs/RUs established under the Faceless Assessment Scheme, 2019 are directed to act as the National Faceless Penalty Centre, Regional Faceless Penalty Centres, Penalty Units and Penalty Review Units respectively until dedicated penalty centres and units are set up; income-tax officers in those bodies shall perform the corresponding penalty functions, and the order is effective immediately.

Export controls on diagnostic kits: manufacturers must obtain quota based online authorisations and meet documentary eligibility requirements.
Export of specified diagnostic kits and components is permitted only under quota based export authorisations issued via the DGFT ECOM portal. Only manufacturers may apply online within the specified window; licences are subject to a limited validity period. Eligibility requires documentary proof of manufacturing, one application per IEC, and submission of purchase orders, IEC copy and a signed undertaking confirming domestic commitments; all documents must be self attested. Incomplete or late applications will not be considered.

Procedural relaxation for rights issues extended, subject to continued compliance with specified circular conditions.
SEBI extends the one-time procedural relaxation for Rights Issues provided earlier, making the specified waiver in the prior circular applicable for Rights Issues opening up to March 31, 2021, provided the issuer and Lead Manager(s) continue to comply with the specified remaining condition(s) in that prior circular; the extension is issued under Sections 11(1) and 11A of the SEBI Act and Regulations 299 and 300 of the ICDR Regulations and is effective from the date of issue.

Mandatory e Sanchit uploads and IRN declaration required for specified imports; label upload and undertaking mandatory for drug/cosmetic consignments.
Importers, exporters and brokers must upload prescribed documents to e Sanchit and declare IRN numbers or document codes in the Bill of Entry for listed CTHs; the system will disallow filing BEs for applicable CTHs without these mandatory documents. For items requiring Drug Controller clearance, upload of the consignment label and declaration of its IRN in the supplementary documents table is mandatory, together with the codified undertaking (statement type Actual Undertaking UTG, statement code DC007) in the Statement Table confirming packaging integrity.

Consultant engagement terms: contractual duties, confidentiality, notice and conflict of interest obligations govern policy consultancy.
Engagement as Consultant for Export Import Policy is offered for one year or until services are required, with duties to examine policy cases, prepare briefs and analyse proposals under the controlling officer. A consolidated monthly fee is payable (subject to tax deductions) with no other allowances; normal working hours apply but attendance beyond hours and on holidays may be required. The consultant gets eight days' leave per year; the Department or consultant may terminate the engagement on 15 days' notice or pay in lieu. The consultant must maintain confidentiality under the Official Secrets Act, avoid conflicts of interest, uphold professional integrity, cooperate with investigations, and is accountable under vigilance and departmental norms.

Prior approval for requisition and notice under the Income-tax Act required, conditioning attachment actions on senior officer authorization.
Prior approval of the Principal CIT/Principal DIT/CIT/DIT is required for requisition under the Income-tax Act and for issuance of the notice that precedes attachment, thereby conditioning requisition and notice steps by Assessing Officers and Tax Recovery Officers on specified senior officer authorization.

E-way bill verification: stop vehicles only on confirmed adverse information against the declared buyer or seller.
Mobile unit officers may stop vehicles for e-way bill verification during intra and inter provincial movement only when there is confirmed adverse information against the purchaser or seller declared in the specified documents; routine checks or inspections of buyer/seller firms and stoppages that harass transporters or impede smooth transit are prohibited, and strict compliance with prior circulars is directed.

Corrigendum to GST audit procedure substitutes the specified audit date and directs officials to treat the new date as authoritative.
A corrigendum to the GST audit circular substitutes the figures and words previously stated in Paragraph 2.3 with a later date, directing that the paragraph be read and understood accordingly; the instruction is issued by the Commissioner, Commercial Tax, to zonal and additional commissioners and joint commissioners responsible for tax audit functions.