Refund of excess electronic cash ledger balances is permitted without time bar and without unjust enrichment certification.
The circular clarifies that the time limit in section 54(1) does not apply to refunds of excess balances in the electronic cash ledger and that unjust enrichment certification under Rule 89(2)(l)/(m) is not required for such refunds; TDS/TCS credits credited to the electronic cash ledger are treated as cash and refundable if unutilized per the proviso to section 54(1) read with section 49(6); for deemed exports, the relevant date for refund is the date the supplier files the return related to those supplies under Explanation (2)(b) to section 54.

Dynamic QR code exemption applies where cross-border service payments are received via RBI-approved modes, including permitted Indian rupee payments.
Where the recipient of services is located outside India but the place of supply is in India, invoices to such recipients need not include a Dynamic QR Code if payment is received by the supplier in convertible foreign exchange or in Indian rupees where permitted by the Reserve Bank of India; CCT Circular No. GST-09/2021 is amended to substitute Entry No. 4 accordingly.

GST registration functions are allocated among State Tax officers by territorial jurisdiction, taxpayer category and applicable pecuniary limits.
GST registration functions are assigned to designated State Tax officers under the Rajasthan Goods and Services Tax Act, 2017. Officers of Regular Circles or Wards handle registration applications and verification within their territorial jurisdiction. Joint Commissioners and Deputy Commissioners in Regular Circles handle registration of casual taxable persons and non-resident taxable persons undertaking supplies. Designated officers also handle amendment, cancellation and revocation of cancellation of registration, subject to territorial jurisdiction and applicable pecuniary limits. An Additional Commissioner (Administration) may reallocate work where the designated officer is unavailable.

Adjudication timeliness: SCNs must be issued promptly and statutory timelines and call book reviews strictly enforced.
Once investigations conclude and draft show cause notices are prepared, SCNs must be issued promptly and statutory adjudication timelines strictly adhered to; reasons for any delay after personal hearings must be recorded. Transfer of cases to the call book requires Commissioner approval, formal intimation to noticees and monthly review by Commissioners to ensure timely retrieval. Full cooperation with audit parties is required, including production of records to verify procedural compliance, and authorities must strengthen monitoring of adjudication pendency through MPR mechanisms.

Refund of excess electronic cash ledger balance clarified; time limit and unjust enrichment do not apply, refundability affirmed.
Time limits for refund applications do not apply to refunds of excess electronic cash ledger balance; unjust enrichment certifications are not required for such refunds. TDS/TCS credited to electronic cash ledger is equivalent to cash and, if unutilized after discharging tax and other dues, is refundable as excess electronic cash ledger balance. For deemed export supplies, the relevant date for refund of tax paid is the date of the supplier's return relating to those deemed exports, regardless of who files the refund claim.

Dynamic QR Code exemption when service recipient is outside India and payment received via RBI approved modes permits invoice without QR.
Where the service recipient is located outside India but the place of supply is in India, and payment is received by the supplier through RBI approved modes (including Indian Rupees where permitted) or in convertible foreign exchange, the invoice issued to that recipient may be issued without a Dynamic QR Code; the prior circular's Entry No. 4 is substituted to reflect this position.

Refund of excess electronic cash ledger clarified: time limits and unjust enrichment rules do not apply, TDS/TCS balances refundable.
The Board clarifies that the time limit in section 54(1) does not apply to refunds of excess balances in the electronic cash ledger and that Rule 89(2)(l)/(m) certifications are unnecessary as unjust enrichment does not apply. TDS/TCS amounts credited to the electronic cash ledger are equivalent to cash deposits and unutilized balances may be refunded under the proviso to section 54(1) read with section 49(6). For deemed exports, the relevant date for refund is the date of filing of the supplier's return.

Dynamic QR code exemption: invoices to nonresident service recipients with in India place of supply may omit QR when paid via RBI approved modes.
Where an invoice is issued to a recipient located outside India for services whose place of supply is in India, and payment is received by the supplier in convertible foreign exchange or in Indian rupees wherever permitted by the RBI, such invoice may be issued without a Dynamic QR Code; the entry at S. No. 4 of Circular No. 156/12/2021 GST is substituted and modified accordingly.

Regulatory sandbox application requirements: CEO or authorised officer signature and specified submission channels required for eligibility.
Applicants must satisfy eligibility criteria in Annexure 1 and submit a complete application signed by the CEO or an officer duly authorised by the CEO or the compliance officer to the Market Intermediaries Regulation and Supervision Department at the prescribed postal address or by email to [email protected].

Schemes of Arrangement compliance tightened: stock exchanges must vet filings and listed entities must provide valuation, NOC and default declarations.
Amendments require listed entities to provide a Valuation Report with an undertaking against intervening material events, a declaration of past defaults of listed debt obligations, and a No Objection Certificate from lending scheduled commercial banks/financial institutions. Fractional entitlements are to be aggregated by a trustee and sold within ninety days; Audit Committee and Independent Director certifications of shareholder compensation must be submitted within seven days. Stock exchanges must vet schemes before referral, ensure compliance, and report non-compliance quarterly to SEBI; false information may attract punitive action.

Foreign portfolio investment circular withdrawn under RRA 2.0 recommendations to simplify rules and reduce reporting burden.
The Reserve Bank, following interim recommendations of the Regulations Review Authority (RRA 2.0), has withdrawn A.P. (DIR Series) Circular No.6 dated July 16, 2015 on Foreign Investment in India by Foreign Portfolio Investors with immediate effect. The measure is part of a regulatory streamlining initiative to reduce compliance and reporting burdens, revoke obsolete instructions, and simplify dissemination and implementation; the directions are issued under statutory powers without prejudice to permissions required under other laws.

GST classification clarifications: cloud kitchens, ice cream parlors, mining rights and other services assigned specific rates and exemptions.
Services by cloud/central kitchens are classified as restaurant service and taxed at 5% without ITC; ice cream parlors selling manufactured ice cream are supplies of goods taxed at 18%; government funded coaching under the disabilities scholarship scheme is exempt; satellite launch services to foreign recipients qualify as export and are zero rated; overloading fees at toll plazas receive the same treatment as toll charges; renting of vehicles to STUs/local authorities falls within "giving on hire" exemption; grant of mineral exploration and mining rights are classed under service code 997337 and taxed at the standard/residuary rate (18%) for 1.7.2017-31.12.2018; job work for alcoholic liquor is excluded from the concessional food job work rate and taxed at 18%.

Mandatory e-filing for Non-Preferential Certificate of Origin extended; agencies must onboard or face de-notification consequence.
The DGFT extends the transition period for mandatory e-filing of Non-Preferential Certificates of Origin on the e-CoO Common Digital Platform until 31st January 2022, allowing continued manual/paper submissions until that date. Agencies listed in Appendix-2E must complete onboarding by the deadline or face de-notification. Exporters are required to register on the platform and may seek assistance from the CoO Helpdesk via the Help Manual, service ticket, email, or toll-free numbers.

Penalty for minor e-way bill defects allowed where electronic documents demonstrate tax compliance prior to movement.
Where the person in charge of a conveyance carries documents prescribed under the rules but the case involves minor defects not intended for evasion of tax and the documents otherwise manifestly show tax liability, a penalty up to the prescribed limit per act may be levied. Tax invoices, bills of supply or delivery challans may be produced electronically (email, messaging apps or device display) showing receipt prior to commencement of movement with date and time, and Roving Squad officers shall not insist on physical copies when electronic production is available.

Income tax NOC is not required during voluntary liquidation under the Insolvency and Bankruptcy Code, preserving time bound completion.
No Objection Certificate or No Dues Certificate from the Income Tax Department is not required as part of the voluntary liquidation process under the Insolvency and Bankruptcy Code and the Voluntary Liquidation Regulations; Section 178 of the Income tax Act is subject to the Code, and obtaining NOC/NDC would delay the time bound completion of liquidation.

Radioactive contamination checks require preset alarm-based monitoring, isotope identification, and mandatory notification and repatriation measures.
Random radiation screening of imported metal scrap requires verification of a Pre-Shipment Inspection Agency certificate and importer-exporter assurance, measurement of background and container surface radiation with handheld monitors set to a preset alarm above background, and comparison with PSIA certificates or self-declarations. Exceedance of the alarm mandates isotope identification: NORM findings permit release; identification of other radionuclides requires immediate notification to nuclear emergency authorities, relocation to a cordoned area with monitoring and reporting, and initiation of repatriation or deportation, with costs borne by the importer or designated responsible person.

Territorial jurisdiction change: Navsari and Tapi districts reassigned from Ahmedabad Regional Authority to Surat Regional Authority.
Appendix 1A is revised to transfer Navsari and Tapi districts from the territorial jurisdiction of the Ahmedabad Regional Authority to that of the Surat Regional Authority, with the transfer taking effect immediately and otherwise leaving Gujarat State jurisdictions unchanged.

Authorization to issue Certificate of Origin expanded; two agencies enlisted and one agency's name and contacts amended.
Authorisation to issue Certificate of Origin (Non-Preferential) is expanded by adding two named export agencies to the official list of authorised issuers, enabling them to issue such certificates in their jurisdictions. Additionally, an existing agency entry is amended to correct the agency's name and update its telephone, email and website contact details.

Government-supported Line of Credit requires majority India sourcing, DPR appraisal, EDF shipment declaration and restricted commission payment.
Exim Bank's Government supported Line of Credit finances a Disaster Recovery Site subject to a DPR (cost 1% of credit); at least 75% of contract value must be supplied from India, up to 25% may be procured abroad; shipments must be declared in the Export Declaration Form; no agency commission payable from the LoC though exporters may pay commission from their own resources or EEFC balances with AD Category I banks permitting remittance after full export value realization; terminal utilization period is 60 months after scheduled project completion.

Pre-show cause notice consultation required for large excise and service tax demands; fraud-related cases are excluded.
The Circular reiterates that pre-show cause notice consultation is mandatory prior to issuing a show cause notice for demands above the prescribed threshold, except in preventive or offence-related proceedings, and that the consultation obligation lies with the SCN-issuing authority. Exclusion from consultation is case-specific, not formation-specific; consultation is not mandatory where proceedings arise from fraud, collusion, wilful misstatement, suppression of facts, or contraventions committed with intent to evade duties or taxes.