September, 2021 – Issue No. IV


Detailed circular issued relating to non-requirement of physical copy of tax invoice, if e-invoice has been generated by the supplier.

Clarification relating to export of services-condition (v) of Section 2(6) of the IGST Act, 2017 has been issued.

Relaxation in requirements of filing Job Work declaration in Form GST ITC-04 w.e.f 01.10.2021 – Notification issued.

Circular to clarify the admissibility of refund under Section 77 of CGST Act/Section 19 of IGST Act issued.

Clarification on doubts related to scope of “Intermediary” issued.

Amendments made in provisions relating to Aadhaar Authentication, bank account linking, and refund for payment under wrong head. To be notified at a later date.


Safe Harbour provisions now applicable for AY 2021-2022.


CBIC notifies the manner to issue duty credit for goods exported under the continuation of Scheme for Rebate of State and Central Taxes and Levies (RoSCTL).

CBIC notifies Electronic Duty Credit Ledger Regulations, 2021 specifying the manner of issuance and use of duty credit in the electronic ledger.

CBIC notifies the manner to issue duty credit for goods exported under the Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP).

Anti-dumping duty imposed on imports of ‘Tyre Curing Presses also known as Tyre Vulcanisers or Rubber Processing Machineries for tyres, excluding Six Day Light Curing Press for curing bi-cycle tyres from China PR” – Rescinded.

Countervailing duty imposed on “Aluminium Wire in coil form/Wire Rod in coil form having diameter ranging from 9 mm to 13 mm” imported from Malaysia for a period of 5 years.


IECs not updated on the DGFT website to be de-activated.

Export Obligation period extended till 31.12.2021 in case of specified Advance Authorisations and EPCG Authorisations subject to 5% additional export obligation on balance exports to be fulfilled.

List of eligible services and rates under SEIS for services rendered in the FY 2019-20 notified; Capped at ₹ 5 Cr per IEC; application deadline on 31.12.2021.

Export Policy of Mercury has been amended from ‘Free’ to ‘Restricted’ with immediate effect. The export will be subject to obtaining Prior Informed Consent (PIC) from MoEF&CC.

The Indian Tax Advisors