INSIGHTS

29th December 2023

• Extension in “Free” Import Policy of Urad [Beans of the SPP Vigna Mungo (L.) Hepper] [ITC(HS) 0713 31 10] and Tur/Pigeon Peas (Cajanus Cajan) [ITC(HS) 0713 60 00] under ITC (HS) 2022, Schedule – I (Import Policy) till 31.03.2025

  

• Clarification on the applicability of ad-hoc norms

  

• Extension of Date for Mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform to 31st December 2024

  

• Seeks to amend Notification No. 96/2008 Customs dated 13.08.2008

  

• Seeks to amend Sea Cargo Manifest and Transhipment Regulations 2018

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• seeks to impose anti-dumping duty on Gypsum Tiles imported from China PR and Oman for a period of 5 years

  

• Seeks to impose anti-dumping duty on imports of Wheel Loaders originating in or exported from China PR

  

• seeks to impose anti-dumping duty on Gypsum Tiles imported from China PR and Oman for a period of 5 years

  

• Seeks to amend Notification No. 29/2022 - Customs (ADD) dated 19.10.2022

  

• Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act

  

22nd December 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude and increase the Special Additional Excise Duty on export of ATF

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on export of Diesel

  

• Appointment of Common Adjudicating Authority in respect of show cause notices issued to M/s Tata Consultancy Services Ltd

  

• Clarification on the applicability of minimum value addition as provided under 4.09(v) of FTP,2023 in case of spices

  

• Seeks to amend notification No. 49/2021 - Customs, dated 13.10.2021, in order to extend nil Agriculture Infrastructure and Development Cess [AIDC] on Lentils (Mosur) up to and inclusive of the 31st March, 2025

  

• Seeks to further amend No. 22/2022-Customs, dated the 30th April, 2022 to enable gold imports by valid TRQ holders under India UAE CEPA

  

• Exchange Rate Notification No. 92/2023-Cus (NT) dated 18.12.2023

  

• Exchange Rate Notification No. 93/2023-Cus (NT) dated 21.12.2023

  

• Seeks to impose anti-dumping duty on imports of Industrial Laser Machinery originating in or exported from China PR

  

• Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu

  

15th December 2023

• Implementation of Yellow Peas Import Monitoring System

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Seeks to levy anti-dumping duty on Synthetic Grade Zeolite 4A imported from Thailand and Iran for 5 years pursuant to Final Findings issued by DGTR.

  

• Requirement of BIS registration for import goods notified under the Electronic and Information Technology Goods (Requirement of Compulsory Registration) Order, 2012 and random sampling of LED products and control Gear for LED

  

• Veterinary Health Certificate for Import of Milk and Milk Products into India

  

• Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS)

  

08th December 2023

• Amendment in Export Policy of Onions

  

• Incorporation of Policy Condition for export of Non-Basmati Rice under HS Code 10063090

  

• Export of Non-Basmati White Rice (under HS Code 10063090) to Comoros, Madagascar, Equatorial Guinea, Egypt and Kenya through National Cooperative Exports Limited (NCEL)

  

• Amendment of Import Policy and Policy Conditions for Yellow Peas under ITC(HS) Code 07131010 of Chapter 07 of ITC(HS), 2022, Schedule –I (Import Policy)

  

• Amendment in Export Policy of De-Oiled Rice Bran

  

• Amnesty Scheme - Closure of cases of default in Export Obligation under Advance Authorisation and EPCG Schemes where applications have been filed with PRC/EPCG Committee for relaxation in policy/procedure on grounds of genuine hardship/adverse impact on trade

  

• Seeks to exempt imports of Yellow Peas [HS 0713 10 10] from applicable BCD and AIDC up to 31.03.2024

  

• Exchange Rate Notification No. 90/2023-Cus (NT) dated 07.12.2023

  

01st December 2023

• Seeks to further amend notification No. 18/2022 - Central Excise in order to revise the SAED rate on petroleum crude

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Notification to exempt deposits into ECL till 19th January 2024

  

• Exemption of deposits from the provisions of Section 51 of Customs Act, 1962

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023

  

• Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Andhra Pradesh

  

• Advisory Two-factor Authentication for Taxpayers

  

24th November 2023

• Amendment in import policy condition of Gold under HS Code 71081200 under Chapter 71 of Schedule –I(Import Policy) of ITC (HS) 2022

  

• Imposition of Minimum Export Price on export of Onions

  

• Appointment of Common Adjudicating Authority i.r.o. M/s Goldripe International Pvt. Ltd. Meerut, Uttar Pradesh

  

• Seeks to continue levy of anti-dumping duty on "Synthetic Grade Zeolite 4A (Detergent Grade) from China PR for 5 years pursuant to First Sunset Review Final Findings issued by DGTR."

  

• Seeks to further amend notification No. 47/2021-Customs (ADD), dated 26th August, 2021, imposing Anti-dumping Duty on imports of "Natural mica-based pearl industrial pigments excluding cosmetic grade" from China PR, to modify the existing duty table

  

• Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer

  

17th November 2023

• Introduction of Centralized Video Conference Facility at DGFT Headquarters

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on export of Diesel

  

• Incorporation of Policy Condition for export of Non-basmati rice under HS Code 10063090

  

• Notice for Calcined Petroleum Coke(CPC) Manufacturers regarding import of Raw Pet Coke

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Seeks to impose anti-dumping duty on toughened glass for home appliances imported from China PR for a period of 5 years

  

• Order under rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for Stainless Steel of J3 grade

  

• Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh

  

• ITC Reversal on Account of Rule 37(A)

  

• Advisory for Online Compliance Pertaining to ITC mismatch -GST DRC-01C

  

• ITC Reversal on Account of Rule 37(A)

  

10th November 2023

• Introduction of Centralized Video Conference Facility at DGFT Headquarters

  

• Pilot Launch of the Upgraded Electronic Bank Realization Certificate (eBRC) system for self-certification by Exporters

  

• Allowing advance assessment of Courier Shipping Bills

  

• Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Gujarat and Puducherry

  

03th November 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude and reduce the Special Additional Excise Duty on export of ATF

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on export of Diesel

  

• Imposition of Minimum Export Price on export of Onions

  

• Seeks to amend notification No. 27/2011-Customs, dated the 1st March, 2011, in order to exempt

  

• Seeks to amend notification No. 27/2011-Customs, dated the 1st March, 2011, in order to exempt currently applicable export duty on exports of Onions w.e.f. 29.10.2023

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022

  

• Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023

  

• Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023

  

• Clarifications regarding applicability of GST on certain services

  

27th October 2023

• Amendment of Import Policy Conditions for item under ITC(HS) Code 0511 99 99 of Chapter 05 of ITC(HS), 2022, Schedule –I (Import Policy)

  

• Amendment in Policy Condition 1 of Chapter 15 of ITC (HS), 2022, Schedule – I (Import Policy)

  

• Streamlining of Halal Certification Process for Meat and Meat Products

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Amendment in Circular No 11/2013 dated 06.03.2013 for inclusion of Surat, under jurisdiction of Commissioner of Customs, Ahmedabad

  

• Revised All Industry Rates of Duty Drawback

  

• Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017

  

• Seeks to notify supplies and class of registered person eligible for refund under IGST Route

  

• Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017

  

• Clarification regarding determination of place of supply in various cases

  

• Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST

  

• Advisory related to changes in GSTR-5A

  

20th October 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude and reduce the Special Additional Excise Duty on export of ATF

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on export of Diesel

  

• Export of Non-Basmati White Rice (under HS Code 10063090) to Nepal, Cameroon, Cote d'Ivore, Republic of Guinea, Malaysia, Philippines and Seychelles

  

• Extension of date for restriction on export of Sugar beyond 31st October, 2023

  

• Amendment in Policy Condition No. 4 of Chapter 84 of schedule 1 (import policy) of ITC (HS), 2022

  

• Seeks to amend notification no. 50/2017-Customs in order to implement recommendations made by the GST Council during its 52nd Meeting with respect to GST rates on goods

  

• Revised All Industry Rates of Duty Drawback

  

• Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017

  

• Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017

  

• Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017

  

• Seeks to amend Notification No 15/2017- Central Tax (Rate) dated 28.06.2017

  

• Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017

  

• Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017

  

• Seeks to amend Notification No 02/2017- Central Tax (Rate) dated 28.06.2017

  

• Seeks to amend Notification No 04/2017- Central Tax (Rate) dated 28.06.2017

  

06th October 2023

• Notification No. 18/2022-Central Excise - Seeks to reduce the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to reduce the Special Additional Excise Duty on export of Diesel

  

• Amendment in Policy condition No.07 (ii) of Chapter - 27 of Schedule-I (Import Policy) of ITC (HS), 2022

  

• Seeks to amend notification No. 55/2022-Customs dated 31.10.2022, in order to provide export duty exemption on exports of Bangalore Rose Onion

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Amendment in the First Schedule to the Customs Tariff Act, 1975

  

• Mandatory additional qualifiers in import/export declarations in respect of certain products

  

• Implementation of Section 16 (4) of IGST Act related to restriction on export of certain goods on payment of IGST and coverage under refund mechanism

  

• Seeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act

  

• Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims

  

• SSeeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023

  

• Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017

  

• Seeks to notify the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023

  

• Seeks to notify the supply of online money gaming as the supply of goods on import of which, integrated tax shall be levied and collected under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act,2017

  

• Seeks to provide Simplified registration Scheme for overseas supplier of online money gaming

  

• Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017

  

• Advisory: e-Invoice JSON download functionality Live on the GST e-Invoice Portal

  

• Gujarat Appellate Authority Advance Ruling

  

22nd September 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude and reduce the Special Additional Excise Duty on export of ATF

  

• Seeks to reduce the Special Additional Excise Duty on export of Diesel

  

• De-listing of agencies authorized to issue Certificates of Origin- (Non Preferential) from Appendix 2E of FTP, 2023

  

• Seeks to exempt specified defense equipment and their parts from Basic Customs Duty for a period of 5 years

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Circular No. 22/2023-Customs- Implementation of Ex-Bond Shipping Bill in ICES 1.5

  

• Nominations for U.S. Department of Justice’s Intellectual Property Crimes Enforcement Network (IPCEN)

  

• Order under rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for Linear Alkyl Benzene (LAB)

  

• Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd

  

• Geocoding Functionality for the Additional Place of Business

  

• Karnataka Advance Ruling on determination of correct Classification of Licensing services for the Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes etc., under SAC 997332

  

15th September 2023

• Amendment in Export Policy of Food Supplements containing botanicals

  

• Notification No. 66/2023-Customs (N.T.) dated 14.09.2023 to be uploaded on webmaster, CBIC

  

• Seeks to impose ADD on imports of " Flat base steel wheels" originating in and exported from China PR for a period of 5 years

  

• Norms for posting of officers and benchmark performance criteria while granting exemption from payment of Cost Recovery Charges (CRC) at Air Freight Stations

  

• Time limit for Reporting Invoices on the IRP Portal

  

• Tamil Nadu Advance Ruling on whether GST is applicable on sub-licensing of the software by the applicant to end-users in India? If yes, then what shall be the value of supply

  

08th September 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude and increase the Special Additional Excise Duty on export of ATF

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to increase the Special Additional Excise Duty on export of Diesel

  

• Seeks to amend notification no. 13/2017-Central Excise (N.T) dated 9th June, 2017

  

• Pre-shipment and Post-shipment Export Credit and Packing Credit in Foreign Currency (PCFC) for E-Commerce Exports

  

• Seeks to amend notification No. 50/2017 -Customs dated 30.06.2017 in order to modify Customs duty exemption provided to textile machineries

  

• Seeks to amend No. 50/2017-Customs, dated the 30th June, 2017 February, 2021 in order to revise effecive duty for certain products

  

• Notification in relation to new Land Customs Station Nischintpur Railway Station in West Tripura District, Tripura with route Nischintpur (India) to Gangasagar (Bangladesh) Railway line by amendment of Principal Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994

  

• Union Home Ministers Special Operation Medal

  

• Streamlining of Customs Post Clearance Audit (PCA) Work

  

• Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers

  

• Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons

  

• Seeks to make amendments (Second Amendment, 2023) to the MGST Rules, 2017

  

• Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017

  

• Gujarat Advance Ruling on whether GST is applicable on the amount recovered / collected by the applicant from the employees and contract workers towards canteen services provided by third party CSP at the canteen facility, which is obligatory for the applicant to provide and maintain under section 46 of the Factories Act, 1948

  

01st September 2023

• Annual SCOMET Update 2023 - has been notified to amend Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items, 2018

  

• The registration fee Fee under Steel Importing Monitoring System (SIMS) has been revised with immediate effect

  

• Amendment in Export Policy of Non-Basmati Rice under HS Code 10063090 - Export of non-basmati rice is allowed when export duty is paid before 21:57:01 hours on 20.07.2023

  

• Export of Non-Basmati White Rice (under HS Code 10063090) to Bhutan, Mauritius and Singapore is notiied

  

• The quantity 5841 MT Sugar to be exported to EU from India under TRQ for the year 2023-24 (October 2023 to September 2024) has been notified

  

• Standard Input Output Norms (SIONs) for Leather, Leather Products and Footwear and General Note for Leather & Leather Products stand amended with effect from 15.09.2023

  

• Safeguard Quantitative Restrictions (QR) imposed on import of Isopropyl Alcohol (IPA) – SEZ Units outside the purview of restriction imposed on impot of IPA provided no DTA sale of IPA is allowed by SEZ Units

  

• Monthly workshops on E-Commerce to be commenced by Ministry of Commerce and Industry

  

• Amendment of Export Policy of Food Supplements containing Botanicals

  

• Seeks to levy export duty on parboiled rice by including it in 2nd Schedule of Customs Tariff Act

  

• Seeks to amend notification No. 55/2022-Customs dated 31.10.2022, to provide conditional exemption on certain variety of rice

  

• Seeks to amend No. 11/2021-Customs, dated the 1st February, 2021 to exempt LPG, Liquified Propane and Liquified Butane from levy of AIDC

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Seeks to levy ADD pursuant to 1st SSR on Fishing Net

  

• Seeks to extend the due date for furnishing FORM GSTR-1 for April, May, June and July, 2023 for registered persons whose principal place of business is in the State of Manipur

  

• Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur

  

• Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur

  

• Seeks to extend the due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur

  

• Advisory for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication

  

• Introducing Electronic Credit Reversal and Reclaimed Statement

  

• Karnataka Advance Ruling in the case of Orient Cement Limited held that Input Tax Credit (ITC) remains eligible for gold coins and white goods issued to dealers upon achieving specified material/purchase targets

  

25th August 2023

• Amendment in Appendix 4B of Handbook of Procedures, 2023 for updating the bank details for import of gold and silver

  

• Amendment in export policy of Non- Basmati White Rice (HS Code 1006 30 90) is reclassified from "free" to "prohibited"

  

• Amendment of Export Policy of Food Supplements containing Botanicals ro clarify that issuance of certificate by SHEFEXIL before 31 July 2023 is continued to be recognised as valid

  

• Seeks to amend Second Schedule to the Customs Tariff Act to prescribe export duty on onions

  

• Seeks to prescribe an effective export duty of 40% on onions till 31st December 2023

  

• Seeks to notify the provisions of sections 2 to 23 of the Finance Act, 2023 (Mah.XXXII of 2023)

  

• Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd for filing of the appeal

  

• Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of packing machines being used for filling and packing of pouches or containers

  

• Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year

  

• Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the MGST Act, 2017

  

• Seeks to waiver of the requirement of the mandatory registration under section 24(ix) of MGST Act for a person who is supplying goods through ECOs, subject to certain conditions

  

• Mera Bill Mera Adhikaar Scheme

  

• Tamil Nadu Advance Ruling on whether GST paid on works contract for carrying out repair of factory building shall be available for ITC to the extent to which, the said expense is not capitalized to the said immovable property, such expenses are genuinely treated as revenue in nature. HELD The GST paid on works contract for carrying out repair of factory building shall be available for ITC to the extent to which the said expense is not capitalized to the said immovable property as per section 16(1) but subject to the provision under Section 17(5)

  

18th August 2023

• Fair Lending Practice-Penal Charges in Loan Accounts

  

• Reset of Floating Interest Rate on Equated Monthly Instalments

  

• Review of Regulatory Framework for IDF-NBFCs

  

11th August 2023

• Amendments to Notification No. 23/2023 dated 03.08.2023. This will defer the restriction imposed on import of laptops, tablets, etc. to 1st November 2023

  

• Modification of list of laboratories for certification/grading of diamonds

  

• Amendments in conditions of the Standard Input Output Norms (SION) at E-136 for export of Wheat Flour

  

• Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments along with maintaining the Parent-Child relationship in the levels of packaging and their movement in supply chain

  

• Appointment of Common Adjudicating Authority for the purpose of adjudication of finalization of Provisional Assessment in SVB case w.r.t. M/s Mageba Bridge Products Pvt. Ltd, Kolkata

  

• Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022

  

• Seeks to notify special procedure to be followed by ECO for supplies of goods by composition taxpayers

  

• Seeks to notify special procedure to be followed by ECO for supplies of goods by unregistered person

  

• Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017

  

• West Bengal Authority for Advance Ruling on whether or not the applicant is obliged to reverse input tax credit (ITC) under Section 17(2) read with Rule 42 in view of the sale of alcoholic liquor for human consumption

  

04th August 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude. The Notification is effective from 1 August 2023

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to increase the Special Additional Excise Duty on export of Diesel. The Notification is effective from 1 August 2023

  

• Conditions have been imposed for Foods Supplements containing botanicals to European Union and United Kingdom

  

• Amendment in Export Policy of Red Sanders wood exclusively sourced from cultivation origin obtained from private land (including Pattaland) and Confiscated source

  

• Regularization of RoDTEP for 18 HS Codes under Heading 5208, effective from 01 January 2021

  

• Amendment in Import Policy of Items under HSN 8471 of Chapter 84 of Schedule-I (Import Policy) of ITC (HS), 2022. This will result in restriction of importation of laptops, tablet and other similar devices

  

• Amendment under Appendix 2T (List of Export Promotion Councils/Commodity Boards/Export Development Authorities) of Appendices and ANFs of FTP 2023

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Deferred Payment of Import Duty (Amendment) Rules, 2023. This will empower the Government to allow facilities of payment to be made in different due date

  

• Seeks to notify the effective date of Section 123 of the Finance Act, 2021

  

• Seeks to notify the effective date of Sections 137 to 162 of the Finance Act, 2023

  

• Seeks to notify special procedure for filing of an appeal before the Appellate Authority against the order passed by the proper officer under section 73 or 74 in accordance with Circular No. 182/14/2022-GST, dated 10th November 2022

  

• Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of specified goods

  

• State of Puducherry is added for Aadhar based authentication. Resulted, the date of submission for assessee situated in State of Gujarat and State of Puducherry would be the date of authentication of Aadhar number or 15 days from submission of application in Part B in FORM GST REG-01, whichever is earlier

  

• Seeks to exempt the registered person whose aggregate is up to two crore rupees for filing annual return for the financial year 2022-2023

  

• Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017. The Notification will be effective from 1 October 2023

  

• Seeks to exempt from mandatory registration under section 24(ix) of the CGST Act for a person supplying goods through ECOs, subject to fulfilment of the conditions

  

• Seeks to appoint common adjudicating authority in respect of adjudication of show cause notices issued to M/s BSH Household Appliances Manufacturing Pvt Ltd

  

• Corrigendum to notification no. 10/2023 Central Tax (Rate)

  

• Seeks to added the list of goods on which refund is not allowed even if the export is made with payment of Integrated tax

  

• Seeks to clarify the GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July 2023

  

• Seek to clarify the GST rate on - - Services supplied by director of a company in his personal capacity - Supply of food or beverages in cinema hall

  

• Recommendations of 51th GST Council Meeting

  

• Govt exempts levy of TDS paid on lease rent or supplemental lease rent paid to a International Financial Services Centre

  

• CBDT modifies list of particulars to be furnished for claiming deduction u/s 35E

  

• Validity period of approval granted by SEBI to Alternative Investment Funds (AIFs) and Venture Capital Funds (VCFs) for overseas investment

  

• Master Circular for Commodity Derivatives Segment

  

• Online Resolution of Disputes in the Indian Securities Market

  

• Trading Preferences by Clients – Applicability for commodity derivatives

  

• Audit of firm-level performance data of Portfolio Managers

  

• Offer for Sale framework for sale of units of Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs)

  

• Corrigendum cum Amendment to Circular dated July 31, 2023 on Online Resolution of Disputes in the Indian Securities Market

  

28th July 2023

• Amendment in Export Policy of De-Oiled Rice Bran

  

• Procedure for allocation of quota for export of Broken Rice on humanitarian and food security grounds, based on requests received from Governments of other Countries

  

• Procedure for allocation of quota for export of Broken Rice on humanitarian and food security grounds, based on request received from Government of Mali and Government of Bhutan

  

• Procedure for allocation of quota for export of Wheat, Wheat Flour (Atta) and Maida/Semolina on humanitarian and food security grounds, based on requests received from Government of Bhutan

  

• Seeks to amend certain notifications in order to implement recommendation of GST COUNCIL in its 50th meeting

  

• Standardizing documentary & information requirements for AD code Registration/modification in relation to exports

  

• Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023

  

• Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023

  

• Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023

  

• Seeks to amend No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council

  

• Seeks to amend No. 26/2018- Central Tax (Rate) to implement the decisions of 50th GST Council

  

• Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023

  

• Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023

  

• Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023

  

• Seeks to amend No. 01/2017- Integrated Tax (Rate) to implement the decisions of 50th GST Council

  

• Seeks to amend No. 27/2018- Integrated Tax(Rate) to implement the decisions of 50th GST Council

  

• Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023

  

• Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023

  

• Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023

  

• Seeks to amend No. 01/2017- Union Territory Tax (Rate) to implement the decisions of 50th GST Council

  

• Seeks to amend No. 26/2018- Union Territory Tax (Rate) to implement the decisions of 50th GST Council

  

• Seeks to amend No. 1/2017- Compensation Cess(Rate) to implement the decisions of 50th GST Council

  

• Advisory: e-Invoice Exemption Declaration Functionality Now Available

  

• Amendment in Export Policy of Non-Basmati rice under HS code 1006 30 90

  

• Resources for Trustees of Mutual Funds

  

• Framework for Corporate Debt Market Development Fund (CDMDF)

  

• Investment by Mutual Fund Schemes and AMCs in units of Corporate Debt Market Development Fund

  

• Mandating Legal Entity Identifier (LEI) for all non – individual Foreign Portfolio Investors (FPIs)

  

• Securities and Exchange Board of India Notification Mumbai, the 26th July 2023

  

21st July 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude

  

• Amendment in Export Policy of Non-Basmati rice under HS code 1006 30 90

  

• Clarification regarding Notification No.19 dated 12.07.2023

  

• Introduction of a Searchable Database for Ad-hoc Norms fixed under Para 4.07 of HBP

  

• Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other countries

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• E-waste (Management) Rules, 2022-Regarding release of imported consignments of Producers of 106 EEEs items (ITEW1 to ITEW27, CEEW1 to CEEW19, LSEEW1 to LSEEW 34, EETW1 to EETW 8, TLSEW 1 to TLSEW6, MDW1 to MDW10 and LIW1 to LIW2)

  

• Suspension of Licence of Customs Broker

  

• Seeks to extend the due date for furnishing FORM GSTR-1 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur

  

• Seeks to extend the due date for furnishing FORM GSTR-3B for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur

  

• Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur

  

• Seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur

  

• Seeks to extend amnesty for GSTR-4 non-filers

  

• Seeks to extend time limit for application for revocation of cancellation of registration

  

• Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

  

• Seeks to extend amnesty for GSTR-9 non-filers

  

• Seeks to extend amnesty for GSTR-10 non-filers

  

• Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof

  

• Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021

  

• Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

  

• Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

  

• Clarification on taxability of share capital held in subsidiary company by the parent company

  

• Clarification on refund-related issues

  

• Clarification on issue pertaining to e-invoice

  

• Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons

  

• Karnataka Authority for Advance Ruling on whether charging of electric battery - which involves two components - is an activity of 'supply of electrical energy' (as supply of goods) and 'service charges' (as supply of service)

  

• Commencement notification for Execution Only Platforms

  

• Inclusion of Nong Hyup Bank in the Second Schedule

  

• New category of Mutual Fund schemes for Environmental

  

14th July 2023

• Clarification regarding taxability of income earned by a non-resident investor from off-shore investments in investment fund routed through an Alternative Investment Fund

  

• Direct Tax Collections For FY 2023-2024 UP TO 9-7-2023

  

• Master circular for compliance with the provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 by listed entities

  

• Master Circular for ESG Rating Providers (“ERPs”)

  

• Disclosure of material events / information by listed entities under Regulations 30 and 30A of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015

  

• BRSR Core – Framework for assurance and ESG disclosures for value chain

  

• Revision of General Notes regarding Import Policy under Schedule 1(Import Policy) ITC (HS), 2022

  

• Amendment in import policy and policy condition of Gold Covered under HS code 71131911, 71131919 & 71141910 of Chapter 71 of Schedule –I (Import Policy) of ITC (HS) 2022

  

• Amendments under Para 2.92 and Annexure-V of Appendix-2A of HBP 2023 under India-Australia Economic Cooperation and Trade Agreement (Ind-Aus ECTA)

  

• Condonation of delay in submission of installation certificate under EPCG Scheme to promote Ease of doing Business

  

• Curriculum for Skilling and Mentorship Obligation for Status Holders as per Para 1.30 of FTP 2023

  

• Transhipment of Cargo to Nepal under Electronic Cargo Tracking System (Amendment) Regulations, 2023 by amendment of Principal Notification No. 68/2019-Customs (N.T.) dated 30 th September, 2019

  

• Standard Operating Procedure for stepping up of Preventive Vigilance Mechanism by the jurisdictional CBIC field formations and to prevent flow of suspicious cash, illicit liquor, drugs/narcotics, freebies and smuggled goods during elections

  

• Webinar on ‘DRC-01B online functionality for liability mismatch’

  

• Geocoding Functionality Now Live for All States and Union Territories

  

• GST Council decides to amend laws, rules, rates and clarifies on services

  

• Kerala Authority for Advance Ruling on Whether net off of receivables of one GSTIN by another GSTIN of the same company or net-off of receivables with payables of supplier of goods/service would amount to payment to the vendor meeting the compliance requirements of Section 16(4) of CGST Act, 2017 ?

  

07th July 2023

• CBDT releases guidelines to remove difficulty in implementation of TCS on LRS & overseas tour package

  

• Govt. amends Post Office Savings Account Scheme, 2019; allows opening of accounts by upto three individuals jointly

  

• CBDT to review cases where fees & consent for PAN linking were received but linking wasn't done by June 30, 2023

  

• Tax Dept. carried out verification of Bank based in Tamil Nadu to address Reporting Entity compliance issues

  

• Amendment in import policy condition for items under ITC(HS) code 07019000 of Chapter 07 of ITC (HS), 2022, Schedule - I (Import Policy)

  

• Amendment in Import Policy Condition under ITC (HS) 08028010 of Chapter 08 of ITC (HS) 2022, Schedule – I (Import Policy)

  

• Amnesty scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders – Amendment

  

• Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other countries

  

• Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other countries

  

• 30.06.2023 Seeks to increase the standard tariff for LPG in 1st Schedule of Customs Tariff Act, 1975

  

• Seeks to amend notification no. 50/2017-Customs dated 30.06.2017 to prescribe BCD rate for LPG

  

• Seeks to amend notification no. 11/2021-Customs dated 01.02.2021 to prescribe AIDC Rate for LPG

  

• Seeks to amend the First Schedule of the Customs Tariff Act

  

• Seeks to amend notification No. 50/2017 -Customs dated 30.06.2017 in order to prescribe a concessional BCD on liquified Propane and liquified Butane

  

• Seeks to amend notification No. 11/2021-Customs dated 01.02.2021 in order to prescribe the AIDC rate for liquified Propane and liquified Butane

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Amendment of Notification No.19/2022 Customs (NT) dated 30.03.2022

  

• Amendment of Notification No.18/2023 Customs (NT) dated 30.03.2023

  

• Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023

  

• Implementation under India-Japan CEPA

  

• Notification of Authorised Officers under Section 25 read with Section 47 (5) of Food Safety Standards (FSS) Act, 2006 and Regulation 13 (1) of FSS (Import) Regulation, 2017

  

• Amendment in import policy condition of Cigarette lighters Covered under CTH 9613 of Chapter 96 of Schedule-I (Import Policy) of ITC (HS) 2022

  

• Webinar on ‘DRC-01B online functionality for liability mismatch’

  

• Gujarat Authority for Advance Ruling on whether the deduction of nominal amount by the applicant from the salary of the employees who are availing facility of food provided in the factory premises would be considered as a 'supply of service' by the applicant under the provisions of section 7 of CGST & GGST ?

  

30th June 2023

• Appointment of Common Adjudicating Authority in respect of SCNs issued to units of M/s Vishnu Pouch Packaging Pvt Ltd

  

• Amendments in Category 5B of Appendix 3 (SCOMET Items) to Schedule-2 of ITC (HS) Classification of Export and Import items

  

• Amendment in import policy of Cigarette lighters covered under CTH 9613 of Chapter 96 of Schedule –I (Import Policy) of ITC (HS) 2022

  

• Amendment under Appendix 2T

  

• Amendments in Category 5B of the Appendix 3 (SCOMET LIST) to Handbook of Procedures 2023

  

• Procedure for applying for Amnesty scheme for one-time settlement of default in export obligation by Advance and EPCG authorization holders in manual mode

  

• Fixation/ Review of Norms of advance authorization by Norms Commitee (NC-7) from new online Norms Fixation IT module

  

• Process for EOP extension and issuance of EODC for Advance Authorisation for Annual Requirement

  

• Settlement of Arrears of Tax, Interest, Penalty or Late Fee under various Acts administered by Maharashtra Goods and Services Tax Department

  

• Extension of due date for filing of return in FORM GSTR-3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat upto 30th June 2023

  

• Advisory: Online Compliance Pertaining to Liability / Difference Appearing in R1 – R3B (DRC-01B)

  

• Uttar Pradesh Appellate Authority for Advance Ruling on whether goods supplied as free replacement under guarantee period without any consideration attracts GST?

  

• LLP FORM 3 Ammendment

  

• Sec 233-amendment the Companies Compromises Arrangements and Amalgamations Rules 2016

  

• Sec 248-amend the Companies Removal of Names of Companies from the Register of Companies Rules 2016

  

• STK 2 Form Ammendment

  

23rd June 2023

• Amendment in Import Policy and Policy Condition of Copra under ITC

  

• Amendment in Paragraph 10.08 (ix) in the Foreign Trade Policy 2023 to amend the Policy for General Authorisation for Export of Chemical and related Equipments (GAEC)

  

• Amendment in Export policy of HS Code 2610

  

• Amendment in Paragraph 10.16 (A) in the Handbook of Procedures 2023 to amend the procedure for General Authorisation for Export of Chemicals and related Equipments (GAEC)

  

• Powers conferred under Paragraph 1.03 of Foreign Trade Policy 2023

  

• Amendment in procedure for import of Copper products and Zinc Oxide under the Revised India Nepal Treaty of Trade

  

• Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other Countries

  

• Procedure for allocation of quota for export of wheat on humanitarian and food security grounds, based on requests received from Governments of other Countries

  

• Powers conferred by the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017

  

• Powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017

  

• Powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017

  

• Update on Enablement Status for Taxpayers for e-Invoicing

  

• Applicant is duly eligible to take full credit of GST Charge in Tax invoice issued by supplier and GST

  

16th June 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude

  

• Amendment in Import Policy and Policy Condition of Copra under ITC (HS) Code 12030000 of Chapter 12 of ITC (HS), 2022, Schedule-I, Import Policy

  

• Amendment in Appendix 2X of FTP, 2023

  

• Seeks to further amend 48/2021-Customs dated 14.06.2023 to reduce BCD on Refined Soya Bean Oil and Refined Sunflower oil to 12.5%

  

• Courier Imports and Exports (Electronic Declaration and Processing) (Second Amendment) Regulations, 2023

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Seeks to amend notification No. 31/2022-Customs (ADD) dated 20.12.2022 in order to change the name of the producer viz. “Zhejiang Tsingshan Steel Pipe Co., Ltd.” to “Tsingshan Steel Pipe Co., Ltd”, in pursuance of DGTR recommendation

  

• Simplified regulatory framework for e-commerce exports of Jewellery through Courier mode

  

• Guidelines for processing of applications for registration

  

• Webinar on ‘e-Invoicing and Invoice Registration Portals (IRPs)

  

• Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023

  

• Seeks to amend Notification No 11/2017- State Tax (Rate) dated 29th June, 2017

  

• Service Tax (CESTAT MUMBAI) Appeal on whether the unregistered person eligible to get refund of service tax paid on advance amount paid to the real estate developer upon cancellation of booked flats?

  

• Maharashtra Appellate Authority for Advance Ruling on whether the pallets, crates and containers leased by CHEP India Private Limited located and registered in Maharashtra to its other GST registrations located across India (say CIPL Karnataka), would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7?

  

09th June 2023

• Import of Watermelon Seeds under ITC(HS) 12077090 of ITC(HS), 2022 Schedule-I (Import Policy) for the period up to 31.10.2023- Last date of submission of online application is 15/06/2023

  

• Implementation of Hon'ble Supreme Court direction in judgment dated 28.04.2023 in matter of Civil Appeal No. 290 of 2023 relating to 'pre-import condition'

  

• Electronic Repairs Services Outsourcing (ERSO) – initiation of pilot at ACC Bengaluru

  

• Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023

  

• Implementation of Honourable Supreme Court direction in judgement dated 28.04.2023 in matter of Civil Appeal No. 290 of 2023 relating to pre-import condition

  

• E-Invoice Verifier App by GSTN - Advisory

  

• Uttar Pradesh Advance Ruling on Whether the supply of Services by the Applicant in relation to Construction of Head works, Sumps, Pump Rooms, laying,jointing of pipe line and commissioning and maintenance of the entire work for Water Supply Projects I Sewerage Projects/ Facilities to M/s. UTTAR PRADESH JAL NIGAM is covered by Notification No. 15/2021 Central Tax (Rate), dated 18th November, 2021 r/w. Notification No.22/2021- Central Tax (Rate), dated 31st December, 2021?

  

• Condonation of delay in Filing refund claim and claim of carry forward of losses under Section 119(2I1b) of the Income-tax Act, 1961. (W.E.F-01.06.2023)

  

02nd June 2023

• Amendment in Policy condition of Sl. No. 55 & 57, Chapter 10 Schedule-2, ITC (HS) Export Policy, 2018

  

• Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act 2023 (No.8 of 2023) dated 31.03.2023 and Foreign Trade Policy, 2023

  

• Amendment in Import Policy Condition 6 (Pet Coke) under Chapter 27 of Schedule –I (Import Policy) of ITC (HS) 2022

  

• Amendment in Import Policy Condition 6 (Pet Coke) under Chapter 27 of Schedule –I (Import Policy) of ITC (HS) 2022

  

• Introduction of Online facility of requesting appointment for virtual meeting/personal hearing to the exporters from offices of DGFT w.e.f. 01.06.2023

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Faceless Assessment – Re-organisation of National Assessment Centres and Faceless Assessment Groups

  

• Advisory on Filing of Declaration In Annexure V by Goods Transport Agency (GTA) opting to pay tax under forward charge mechanism

  

26th May 2023

• Amendment in Export Policy of Cough Syrup

  

• Amendment in Export Policy of Broken Rice under HS Code 10064000

  

• Amendment under Interest Equalisation Scheme

  

• Shrimati Rajeshree Girish Nadgauda has been appointed as member of Advance Ruling Authority in the place of Mr. T R Ramnani

  

• Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

  

• Seeks to amend Australia FTA notification to make changes in tariff preference given to Coking Coal and Raw Cotton arising out of Finance Act, 2023

  

• Foreign Trade Policy 2023

  

• Clarification on Classification of product DHA Algal Oil

  

• Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur

  

• Seeks to extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur

  

• Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur

  

• Webinar on ‘New e-Invoice FO portal’

  

• Uttarakhand Advance Ruling on Whether GST to be charged on whole amount of bill

  

19th May 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Notification in relation to Land Customs Stations and routes

  

• Notification in relation to the rail link route connecting Bathnaha

  

• Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders

  

• Karnataka Advance Ruling on Whether the applicant purchasing second hand gold in the form of jewellery

  

12th May 2023

• Amendment in import policy condition of Apples under ITC (HS) 08081000 of Chapter-08 of ITC (HS), 2022, Schedule-I (Import Policy)

  

• Seeks to allow imports of Crude Soya-bean Oil and Crude Sunflower Oil at zero Basic Customs Duty and zero Agriculture Infrastructure and Development Cess for TRQ license holders for FY 2022-23 up to the 30th June, 2023

  

• Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023

  

• Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge

  

• Deferment of Implementation of Time Limit on Reporting Old e-Invoices

  

• Telangana Advance Ruling on Whether Aluminium composite panel/sheet is covered under HSN 3920 or HSN 7610 or HSN 7606?

  

• Karnataka Profession Tax Removal of Difficulties Order

  

5th May 2023

• Seeks to further amend notification No. 18/2022 - Central Excise in order to revise the SAED rate on petroleum crude

  

• Realignment of RoDTEP Schedule w.e.f 01.05.2023 consequent to amendments made under Finance Bill, 2023

  

• New TRQ Applications under tariff head 7108 under India-UAE CEPA for FY 2023-24

  

• Generation and quoting of Document Reference Number (RFN) on communication/document pertaining to search and inspection received by the officers of the State Goods and Services Tax Department

  

• Seeks to amend various electronics related notifications in order to align the HS Codes of the said notifications with the Finance Act, 2023, w.e.f. 01.05.2023

  

• Seeks to amend 50/2017-Customs in order to align the HS Codes of the said notifications with the Finance Act, 2023, w.e.f. 01.05.2023

  

• Seeks to amend the various Customs Tariff notifications in order to align the HS Codes of the said notifications with the Finance Act, 2023, w.e.f. 01.05.2023

  

• Seeks to impose countervailing duty on imports of Saturated Fatty Alcohols of Carbon Chain length C10 to C18 and their blends originating in or exported from Indonesia Malaysia and Thailand for a period of 5 Years

  

• Acceptance of Electronic Certificate of Origin (e-COO) issued under the India-Sri Lanka FTA (ISFTA)

  

• Guidelines for Special All-India Drive against fake registrations

  

• Advisory for Timely Filing of GST Returns

  

• Gujarat Advance Ruling on whether the 'Architectural Consultancy Service' provided by the applicant to Surat Municipal Corporation for construction of SMIMER Hospital & College Campus is covered under entry no. 3 of notification No. 12/2017-Central (Rate) dated 28.6.2017

  

28th April 2023

• Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Global Infrastructure

  

• Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Alpesh Kumar Gokulbhai Patel

  

• Allocation of additional quantity of 2360 MT for export of raw cane sugar to USA under Tariff Rate Quota (TRQ) for the US Fiscal Year 2023

  

• Amendment in Para 4.12 (vi) of the Handbook of Procedures, 2023

  

• Appendices & Aayat Niryat Forms of Foreign Trade Policy, 2023 are hereby notified

  

• Amendment in details of an authorized agency under Appendix 2E of FTP, 2023

  

• Amending Customs Notifications to implement the "Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders" notified by DGFT

  

• Seeks to amend notification Nos. 11/2022-Customs and 12/2022-Customs dated 01.02.2022 with respect to PMP of wearable and hearable devices

  

• Amendment of Notification No.19/2022 Customs (NT) dated 30.03.2022

  

• Amendment of Notification No.18/2023 Customs (NT) dated 30.03.2023

  

• Karnataka Advance Ruling on whether the supply of precast manhole using the steel and cement within the scope of recipient is a supply of service of supply of goods? What should be appropriate classification of the same ?

  

• Advisory on Bank Account Validation

  

• New facility to verify document Reference Number (RFN) mentioned on offline communications issued by State GST authorities

  

21st April 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to reduce the Special Additional Excise Duty on Diesel

  

• Amendments in Annexure-IV under Appendix-2A (Imports of Items under TRQ under India- UAE CEPA)

  

• Amnesty scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders

  

• Procedure for applying for Amnesty scheme for one-time settlement of default in export obligation by Advance and EPCG authorization holders

  

• New HSN Codes for Technical Textiles items in ITC(HS), 2022 Schedule -I (Import Policy)

  

• Amendments under Interest Equalisation Scheme in respect of UIN:- All the exporters seeking benefits under the Interest Equalisation Scheme w.e.f 01.05.2023 are required to submit an Acknowledgement consisting of UIN which would be associated with a particular bank only for a ONE-TIME disbursement

  

• Seeks to further amend notification No. 55/2022- Customs, dated 31.10.2022, in order to notify Nepalgunj road as an additional LCS against condition number 1

  

• Seeks to levy ADD on imports of "Vinyl Tiles other than in roll or sheet form" originating in or exported from China PR, Taiwan and Vietnam

  

• Registration of Importers as per provision of Plastic Waste Management Rues, 2016, as amended

  

• Customs (Waiver of Interest) Third Order, 2023

  

• Karnataka Advance Ruling on whether the Applicant being a non-resident Indian, holding an OCI card and residing at California, USA, owns an immovable property at Bangalore, India and rented the same to the tenants for commercial purpose not liable to be registered in India and also not liable for payment of any GST in India under the CGST Act 2017

  

14th April 2023

• Procedure for obtaining Registration Certificate for import of Isopropyl Alcohol (IPA) subject to Country-wise Quantitative Restrictions (QR) for the year 2023-24

  

• Extension of Validity of ANFs and Appendices issued under FTP (2015-20) upto the 31 May 2023 or upto the date on which new ANFs and Appendices notified under FTP 2023

  

• Seeks to amend notification No. 55/2022- Customs, dated 31.10.2022, in order to exempt Rice in the husk (paddy or rough), of seed quality, from export duty of 20%

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Online filing of AEO-LO Application

  

• Customs (Waiver of Interest) Second Order, 2023

  

• Seeks to extend levy of ADD on Fishing Net originating in or exported from China PR

  

• Seeks to impose definitive anti-dumping duty on imports of "Ursodeoxycholic Acid (UDCA)" originating in or exported from China PR and Korea RP for a period of 5 Years

  

• Tamil Nadu Advance Ruling on whether the Rental Income to be received by the Applicant from Renting Warehouse to store Agricultural Produce is a consideration for supply and the activity is covered under the meaning of supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017? Further, whether the said service falls under SAC 9985 of the Notification-11/2017- C.T. (Rate) dated 28th June 2017?

  

07th April 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude. Ref: Notification No. 18/2022-Central Excise - Seeks to reduce the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on Diesel. Ref: Notification No. 04/2022-Central Excise - Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel

  

• Amendment in Export Policy of items under HS Codes 27101241, 27101242, 27101243, 27101244, 27101249, 27101941, 27101944 and 27101949 of Chapter 27 of Schedule 2 of the ITC (HS) Export Policy

  

• Streamlining of Halal Certification Process for Meat and Meat Products

  

• Handbook of Procedures, 2023

  

• Amnesty scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders

  

• Implementation of the Track and Trace System for export of Pharmaceuticals and drug consignments along with maintaining the Parent-Child relationship in the levels of packaging and their movement in supply chain- Extension of date of implementation regarding

  

• Issuance of EODC for AA and EPCG process from DGFT portal

  

• Regarding implementation of Advance Authorisation Scheme under Foreign Trade Policy, 2023

  

• Regarding implementation of Advance Authorisation Scheme for deemed export under Foreign Trade Policy, 2023

  

• Regarding implementation of Advance Authorisation Scheme for annual requirement under Foreign Trade Policy, 2023

  

• Regarding implementation of Advance Authorisation Scheme for export of prohibited goods under Foreign Trade Policy, 2023

  

• Regarding implementation of Duty Free Import Authorisation Scheme under Foreign Trade Policy, 2023

  

• Regarding implementation of EPCG Scheme under Foreign Trade Policy, 2023

  

• Regarding Exemption for import of fabrics under Special Advance Authorization Scheme under para 4.04A of Foreign Trade Policy, 2023 for manufacture and export of garments

  

• Seeks to amend Notifications of G&J and EOU schemes-reg, 2023

  

• Amendment to Notification 40/2015 - Customs dated 21.07.2015. Ref: Notification 40/2015 - Customs - Regarding Exemption for customs duty on cut and polished diamonds imported by specified agencies in FTP

  

• Regarding the manner of issue of duty credit for goods exported under the RoDTEP Scheme under Foreign Trade Policy, 2023

  

• Regarding the manner of issue of duty credit for goods exported under the RoSCTL Scheme under Foreign Trade Policy, 2023

  

• Seeks to extend levy of ADD on Fishing Net originating in or exported from China PR

  

• Customs (Waiver of Interest) Order, 2023

  

31st March 2023

• Seeks to amend No. 11/2017-Central Excise, dated the 30.06.2017 to extend the date of applicability of additional duty of excise on unblended diesel

  

• Inclusion of 18 HS Codes under Heading 5208 in Appendix 4R for RoDTEP

  

• Amendment in Import Policy Condition under Chapter 29 of ITC (HS) 2022, Schedule – I (Import Policy)

  

• Extension of Date for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform to 31st December 2023

  

• Seeks to amend notification 50/2017-Customs dated 30.06.2017 to continue/provide BCD exemption on import of specific textile machineries parts & raw materials for manufacture of goods to be supplied in connection with the purposes of off-shore oil exploration or exploitation medicines of rare diseases and goods for use in the manufacture of X-ray machines

  

• Seeks to amend notification 50/2017-Customs dated 30.06.2017 to continue/provide BCD exemption on import of specific textile machineries parts & raw materials for manufacture of goods to be supplied in connection with the purposes of off-shore oil exploration or exploitation medicines of rare diseases and goods for use in the manufacture of X-ray machines

  

• Seeks to give effect to the 3rd tranche of India Mauritius CECPA

  

• Seeks to give effect to the 2nd tranche of India UAE CEPA

  

• Phased Implementation of Electronic Cash Ledger (ECL) in Customs w.e.f 01.04.2023

  

• Amendment to Notification No. 61/94-Customs (N.T.) dated 21.11.1994

  

• Notification to exempt deposits into ECL till 30th April 2023

  

• Amendment of Notification 19 of 2022 Customs NT dated 30.03.2022

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Seeks to provide commencement date for various provisions of Finance Act, 2023

  

• Courier Imports and Exports (Clearance) Amendment, Regulations, 2023

  

• Courier Imports and Exports (Electronic Declaration and Processing) Amendment, Regulations, 2023

  

• Demarcation of the role of Central Intelligence Unit (CIU) in a Custom House in relation to anti smuggling work

  

• Acceptance of Electronic Certificate of Origin (e-COO) issued under India-Japan CEPA

  

• Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023

  

• Seeks to provide commencement date for Section 163 of the Finance Act, 2023

  

• Amnesty to GSTR-4 non-filers

  

• Extension of time limit for application for revocation of cancellation of registration

  

• Amendment in CGST Rules 2017

  

• Seeks to amend Notification No. 27/2022 dated 26.12.2022

  

• Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

  

• Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers for financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22

  

• Amnesty to GSTR-10 non-filers

  

• Extension of limitation under Section 168A of CGST Act

  

• Haryana Advance Ruling on whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer

  

24th March 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to increase the Special Additional Excise Duty on Diesel

  

• Amendment in import policy condition of Urea [Exim Code 31021000] in the ITC (HS) 2022, Schedule – I (Import Policy)

  

• Amendments in Export Policy of Bio-fuels under Chapter 27 of Schedule 2 (Export Policy) ITC (HS) classification of Export and Import

  

• Procedure for Registration Certificate for import of marble and Fresh (green) Areca Nut from Bhutan without Minimum Import Price condition

  

• Amendment in conditions of the Standard Input Output Norms (SION) at E-136 for export of wheat flour

  

• Payment of Service Tax by the Department of Posts and Ministry of Railways by way of book adjustment

  

• Advisory for the taxpayer wishing to register as “One Person Company” in GST

  

• Advisory on HSN Code Reporting in e-Invoice on IRPs Portal

  

• Karnataka Advance Ruling on whether the transaction of transfer/sale of one of the independent running business divisions of the Applicant as a whole, along with all the assets and liabilities of the independent business division on a going concern basis, in terms of business transfer agreement constitutes a transaction of “supply” under Section 7 of the CGST/ SGST Acts?

  

17th March 2023

• Implementation of Section 51A

  

• Common and simplified norms for processing investor’s service requestsby RTAs and norms for furnishing PAN, KYCdetails and Nomination

  

• Gazette Notification - AMC Repo Clearing Limited

  

• Notification dated 14 March 2023

  

• Amendment in Policy Conditions under ITC HS code 2515 of Chapter 25 and 6802 of Chapter 68 of Schedule-I (Import Policy) of ITC (HS) 2022

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Telecom equipment in the context of notification No. 02/2019- Customs dated 29-01-2019 amending notification No. 57/2017-Customs dated 30.06.3017

  

• Show Cause Notice issued under section 28 of the Customs Act, 1962 in the case of M/s Blue-Fin Frozen Foods Pvt. Ltd

  

• Implementation of origin procedures under India-Australia ECTA

  

10th March 2023

• Serving of copy of applications to the Board, as mandated under Rules 4, 6 and 7 of the Insolvency and Bankruptcy

  

• Extension of timeline for submission of public comments on the Consultation Paper on Holding of Sponsor

  

• Framework for Adoption of Cloud Services by SEBI Regulated Entities (REs)

  

• Linking of PAN with Aadhaar to be done by March 31, 2023

  

• Operational Guidance - Amendment to SEBI (Buy-back of Securities) Regulations, 2018

  

• Operational Guidance - Amendment to SEBI (Buy-back of Securities) Regulations, 2018

  

• Boarding functions – Improving transparency using boarding Jacket fitted with Body Worn Camera (BWC) having video/audio recording facility by Boarding Officer

  

• Rectifiable labelling information for imported food consignments

  

• Mandatory Reporting of 6 digit HSN Codes as per Notification No. 78/2020

  

• Mamnesty Scheme, 2023 for Goods and Services Tax Department announced by SHRI Devendra Fadnavis for the Maharashtra State

  

• Punjab Advance Ruling on whether the purchaser is entitled to claim input tax credit on the purchases made by it from the seller who had discharged its tax liability but the preceeding seller has not discharged its liability under the Act

  

03rd March 2023

• Designation of 1 individual and 2 organisations under Section 35(1) (a) and 2(1) (m) of the Unlawful Activities (Prevention) Act,1967 and their listing in the Fourth and First Schedule of the Act

  

• Exemption under Section 10 of the Income-tax Act, 1961

  

• Notification dated 28th February 2023

  

• Notification dated 1st March 2023

  

• Notification dated 1st March 2023

  

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude and reduce SAED on export of Aviation turbine Fuel. Ref: Notification No. 18/2022-Central Excise - Seeks to reduce the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel.

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to reduce the Special Additional Excise Duty on Diesel. Ref: Notification No. 04/2022-Central Excise - Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel

  

• Seeks to further amend No. 10/2022-Central Excise, dated the 30th June, 2022 , to reduce the Road and Infrastructure Cess on Diesel. Ref: Notification No. 10/2022-Central Excise - Seeks to prescribe rates of Road and Infrastructure Cess for exports of petrol and diesel

  

• One time relaxation for furnishing additional fee to cover excess imports affected under the Export Promotion Capital Goods Scheme to promote Ease of Doing Business

  

• Amendments in Para 4.42 of the Handbook of Procedures 2015-2020

  

• Discontinuation of Tariff Rate Quota for Import of Crude Sunflower Seed Oil w.e.f. 01.04.2023

  

• Seeks to amend notification no. 104/94-Customs, dated 16.03.1994. Ref: Notification No. 104/94-Customs - The notification exempts the container of durable nature if imported temporarily.

  

• Seeks to amend notification No. 30/2022- Customs, dated 24.05.2022, in order to discontinue the specified TRQ rate after the 31st March 2023. Ref: Notification No. 30/2022- Customs - Seeks to provide global Tariff Rate Quota (TRQ) of 20 LMT per FY to Crude Sunflower Oil and Crude Soyabean Oil for 2 years exempting from whole of BCD and AIDC

  

• Seeks to amend notification No. 50/2017- Customs, dated 30.06.2017, in order to reduce the BCD on Tur Whole to Nil. Ref: Notification No. 50/2017- Customs - Seeks to supersede notification No. 12/2012- Customs dated 17.03.2012 and prescribes effective rates of customs duty and IGST for goods imported into India

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Authorization of Booking Post Offices and their corresponding Foreign Post Offices in terms of the Postal Export (Electronic Declaration and Processing) Regulations, 2022

  

• Completion of Data Entry in DIGIT for uploading on CBIC website under Instructions section

  

• Extension of Requirement of Health Certificate to be accompanied with the import of food consignments

  

• Seeks to amend Notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. Ref. Notification No. 12/2017 Central Tax (Rate) - To notify the exemptions on supply of services under CGST Act

  

• Seeks to amend Notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. Ref. Notification No. 13/2017 Central Tax (Rate) - To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act

  

• Seeks to amend Notification No. 1/2017-Central Tax (Rate), dated 28.06.2017. Ref. Notification No. 01/2017 Central Tax (Rate) - CGST Rate Schedule notified under section 9 (1)

  

• Seeks to amend Notification No. 2/2017-Central Tax (Rate), dated 28.06.2017. Ref. Notification No. 02/2017 - CGST exempt goods notified under section 11 (1)

  

• Advisory on Geocoding of Address of Principal Place of Business

  

• Advisory on New e-Invoice Portal

  

• Advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency (GTA)

  

• Karnataka Advance Ruling on whether the applicant would be eligible to avail the input tax credit on the vouchers and subscription packages procured that are made available to the eligible customers

  

24th February 2023

• Amendment in Import Policy condition of Cashew Kernels (broken/ whole)

  

• Processing of MEIS/SEIS applications pending at RAs under Para-3.06 of HBP

  

• Seeks to exempt BCD on Ships/Vessels for breaking up

  

• Amendment in Circular No. 25/2016-Customs dated 08.06.2016 for including details of Ex-bond Bill of Entry/Shipping Bill in Form A. Ref. - Circular No. 25/2016-Customs pertains to maintenance of records in relation to warehoused goods in electronic form, filing of returns and acknowledgement of receipt of goods

  

• Amendment in Circular No. 26/2016-Customs dated 09.06.2016.Ref. - Circular No. 26/2016-Customs pertains to Form of application for a Licence under Public Warehousing Licensing Regulations, 2016 / Private Warehousing Regulations, 2016 / Special Warehousing Regulations, 2016.(amended vide Board's approval dated 31st July, 2020)

  

• Implementation of Indian Accounting Standards (Ind AS)

  

• Reserve Bank of India (Financial Statements - Presentation and Disclosures) Directions, 2021 – Disclosures for State Co-operative Banks and Central Co-operative Banks

  

• Advisory for SEBI Regulated Entities (REs) regarding Cybersecurity best practices

  

• Changes in Form 10 B

  

17th February 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation turbine Fuel.This notification shall come into force on the 16th day of February, 2023

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to reduce the Special Additional Excise Duty on Diesel. This notification shall come into force on the 16th day of February, 2023

  

• Amendment in import policy and policy condition of ITC (HS) Code 080280 of Chapter-08 and ITC (HS) Code 2106 90 30 of Chapter-21 of ITC (HS), 2022, Schedule-I (Import Policy)

  

• Amendment in Export Policy of Biomass. Effect of the notification is Agri Residue based Biomass and Briquettes/Pellets under ITC-HS heading 1213 is placed under free category with the immediate effect

  

• Procedure for allocation of quota, for year 2023-24, for import of (i) Calcined Pet Coke for Aluminium Industry and (ii) Raw Pet Coke for CPC manufacturing industry

  

• Enlistment of PSIA under Para 2.55 of Handbook of Procedure 2015-2020

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.This notification shall come into force on the 16th day of February, 2023

  

• Instruction regarding Compliance of Bureau of Indian Standards (BIS) standards for toys or parts of toys during import

  

• Introduction of Negative Values in Table 4 of GSTR-3B

  

• Exim Bank’s GOI-supported Line of Credit (LOC) for USD 100 million to the Government of the Republic of Maldives (GO-MDV), for financing new developmental projects and to meet spill over costs from developmental projects in Maldives already included under Lines of credit extended to GO-MDV by Exim Bank

  

• Formation of new district in the State of Sikkim – Assignment of Lead Bank Responsibility

  

• Governance, Measurement and Management of Interest Rate Risk in Banking Book

  

• Introduction of Foreign Contribution (Regulation) Act (FCRA) related transaction code in NEFT and RTGS Systems

  

• Introduction of Issue Summary Document (ISD) and dissemination of issue advertisements

  

• Maintenance of a website by Stock Brokers and Depository Participants

  

• Master Circular for Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 (“Takeover Regulations”)

  

• Notification No. 52023 - Income-tax (Second Amendment) Rules, 2023

  

• Notification No. 62023 dated 16th February 2023

  

10th February 2023

• Change in Bank Rate

  

• Issuance of PPIs to Foreign Nationals - Non-Resident Indians (NRIs) visiting India

  

• Liquidity Adjustment Facility - Change in rates

  

• Standing Liquidity Facility for Primary Dealers

  

• Clarification in respect of the compliance by the first-time issuers of debt securities under SEBI (Issue and Listing of Non-Convertible Securities) Regulations, 2021 with Regulation 23(6)

  

• Clarification w.r.t.Insurance and listing of Perpetual Debt Instruments

  

• Consultation Paper on proposal for introduction of the concept of General Information Document (GID) and Key Information Documen

  

• Consultation Paper on Review of Corporate Governance norms for a High Value Debt Listed Entity

  

• Consultation Paper on Review of Role and Obligations of Mutual Fund Trustees

  

• Entities allowed to use e-KYC Aadhaar Authentication services of UIDAI in Securities Market as sub-KUA

  

• Grant of extension of time to entities operating/ desirous of operating as Online Bond Platform Providers (OBPPs) for making an application to obtain certificate of registration as a stock broker under the Securities and Exchange Board of India (Stock Brokers) Regulations, 1992

  

• Guidelines on Anti-Money Laundering (AML) Standards and Combating the Financing of Terrorism (CFT) /Obligations of Securities Market Intermediaries under the Prevention of Money Laundering Act, 2002 and Rules framed there under

  

• Review of Chapter IX – Green Debt Securities of the Operational Circular for issue and listing of Non-Convertible Securities (NCS), Securitised Debt Instruments (SDI), Security Receipts (SR), Municipal Debt Securities and Commercial Paper (CP) dated August 10, 2021

  

• Payment of Fees and Mode of Payment - Amendment

  

• Corrigendum to Circular No. 23 of 2022 Dated 03.11.2022 - Explanatory Note to Finance Act

  

• Performance Audit Report No. 14 of 2022 “Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019” of C & AG of India (Indirect Taxes-GST, Central Excise & Service Tax)

  

• Addition of Gemological Science International (GSI) Pvt. Ltd., Mumbai, Maharashtra, India in Para 4.42 of Foreign Trade Policy (2015-20)

  

• Alignment of RoDTEP Schedule for Chapter 28, 29, 30 & 73 with First Schedule of the Customs Tariff Act, 1975

  

• Assistance in filing of the applications for fixation of Standard Inputs Output Norms (SION)

  

• Amendment in Circular No. 29/2020-Customs dated 22.06.2020 for allowing transhipment of Bangladesh Export Cargo to third countries through Delhi Air Cargonotifications related thereto with reference to appointment of officers of customs and assignment of functions

  

• Instruction regarding Import of High risk food products at specific ports

  

03rd February 2023

• Seeks to exempt Compressed Natural Gas (CNG) from so much of the duty of excise leviable on amount of GST paid on Biogas or Compressed Biogas which is blended with CNG

  

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation turbine Fuel.This notification shall come into force on the 4 th day of February 2023

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on Diesel.This notification shall come into force on the 4 th day of February 2023

  

• Performance Audit Report No. 14 of 2022 “Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019” of C&AG of India (Indirect Taxes-GST, Central Excise & Service Tax)

  

• Amendment in Appendix 2T (List of Export Promotion Councils/Commodity Boards/Export Development Authorities) of Foreign Trade Policy 2015-2020

  

• Amendment in conditions of the Standard Input Output Norms (SION) at E-136 for export of wheat flour (Atta) and amendment in para 4.05 (iii) under Handbook of Procedures 2015-20

  

• Seeks to further amend notification No. 50/2017-Customs, dated the 30th June, 2017, so as to revise/provide exemption(s) on the specified goods

  

• Seeks to further amend notification No. 11/2021-Customs dated 1st February, 2021, so as to levy/exempt Agriculture and Infrastructure Development Cess (AIDC) on certain items

  

• Seeks to further amend notification No. 11/2018-Customs, dated 2nd February, 2018, to revise/provide Social Welfare Surcharge (SWS) exemption(s) on specified goods

  

• Seeks to rescind notification Nos. 13/2021-Customs and 34/2022-Customs, related to Social Welfare Surcharge (SWS)

  

• Seeks to further amend notification Nos. 25/1999-Customs, 25/2002-Customs and 57/2017-Customs related to certain electronic items

  

• Seeks to further amend notification No. 230/86-Customs related to Project Import Regulations. This notification come into force on the 2nd day of February, 2023

  

• Seeks to further amend notification No. 22/2022-Customs regarding India-UAE Comprehensive Economic Partnership Agreement. This notification come into force on the 2ndday of February, 2023

  

• Seeks to further amend notification No. 57/2000-Customs which exempts Gold, Silver and Platinum imported under specified schemes

  

• Seeks to further amend notification No. 146/94-Customs, dated the 13th July, 1994 to extend the exemption benefit to Warm blood horse for equestrian sports and extend the validity of said notification up to the 31st March, 2028

  

• Seeks to amend the notification Nos. 90/2009-Customs, dated the 7th September, 2009, 33/2017-Customs, dated the 30th June, 2017, and 41/2017-Customs, dated the 30th June, 2017 to extend the validity of said notifications up to the 31st March, 2028

  

• Seeks to amend 32 notifications in order to provide a specific end date for these notifications

  

• Cancellation of swapping order w.r.t. 8th & 9th Reallocation of Export Quota for export during Sugar Season 2022-23 and holding of Export Quota

  

• Amendment to Instruction No 18/2022-Customs dated 12.08.2022, Instruction No 30/2022-Customs dated 14.11.2022 and Instruction No 32/2022-Customs dated 28.11.2022 regarding extension of Requirement of Health Certificate accompanied with the import of food consignments

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• CBDT Notification - California Public Employees Retirement Fund

  

27th January 2023

• Notification No. 2/2023: California Public Employees Retirement Fund

  

• Amendment in import policy condition of Urea [Exim Code 31021000] in the ITC (HS) 2022, Schedule – I (Import Policy)

  

• Amendments in Chapter 5 of the Handbook of Procedures, 2015-20 - One time relaxation from maintenance of Average Export Obligation and extension in Export obligation period for specified EPCG Authorisations

  

• Implementation of Paper Import Monitoring System (PIMS) –Clarification

  

• GSTN Advisory on facility of 'Initiating Drop Proceedings' of Suspended GSTINs due to Non-filing of Returns

  

• GST Maharashtra Advance Ruling on Whether tax is payable under RCM on procurement of renting of immovable property services from SEZ

  

20th January 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation turbine Fuel, this notification shall come into force on the 17 th day of January, 2023

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to reduce the Special Additional Excise Duty on Diesel this notification shall come into force on the 17 th day of January, 2023

  

• Amendments in Para 2.79A of Handbook of Procedures for issue of export authorization for "Stock and Sale" of SCOMET items

  

• Amendments in Para 2.79A of Handbook of Procedures for issue of export authorization for "Stock and Sale" of SCOMET items

  

• Streamlining of Halal Certification Process for Meat and Meat Products

  

• Seeks to exempt COVID -19 vaccines from basic Custom duty till 31st March, 2023

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Clarification regarding GST rates and classification of certain goods:- 1.Applicability of GST on by-products of milling of Dal/ Pulses such as Chilka,Khanda and Churi/Chuni. 2. Clarification regarding ‘Carbonated Beverages of Fruit Drink’ or ‘Carbonated Beverages with Fruit Juice. 3. Applicability of GST on Snack pellets manufactured through extrusion process(such as ‘fryums’). 4.Applicability of Compensation cess on Sports Utility Vehicles (SUVs)

  

• Clarification regarding GST rates and classification of certain services:- 1. Applicability of GST on accommodation services supplied by Air Force Mess to its personnel. 2. Applicability of GST on incentive paid by MeitY to acquiring banks under Incentive scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions

  

• Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment & Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return

  

• GST Maharashtra Advance Ruling on Whether management consultancy services provided to Vedanta Limited falls under the heading 'support services to exploration, mining or drilling of petroleum crude or natural gas or both' and would attracts 12% tax rate or not ?

  

• Master Direction - RBI(Acquisition and Holding of Shares or Voting Rights in Banking Companies) Directions 2023

  

• Guidelines on Acquisition and Holding of Shares or Voting Rights in Banking Companies

  

• Fully Accessible Route’ for Investment by Non-residents in Government Securities – Inclusion of Sovereign Green Bonds

  

• Report of CBIRC-II on Group Insolvency

  

13th January 2023

• Allowing stock exchanges to launch multiple contracts on the same commodity in commodity derivatives segment

  

• Change in control of Portfolio Managers providing Co-investment services

  

• Comprehensive Framework on Offer for Sale (OFS) of Shares through Stock Exchange Mechanism

  

• Facility of conducting meetings of unit holders of InvITs through Video Conferencing or Other Audio Visual means

  

• Facility of conducting meetings of unit holders of REITs through Video Conferencing or Other Audio-Visual means

  

• Introduction of future contracts on Corporate Bond Indices

  

• Mode of settlement for trades executed on the Request for Quote (RFQ) platform

  

• Participation of AIFs in Credit Default Swaps

  

• Standard Operating Procedure for handling of Stock Exchange Outage and extension of trading hours thereof

  

• Implementation of RoDTEP Committee report in relation to Anomalies etc, will be applicable for exports made from 16.01.2023 to 30.09.2023

  

• Amendment under Appendix 2T (List of Export Promotion Councils/Commodity Boards/Export Development Authorities) of Appendices and ANFs of FTP 2015-2020

  

• Discontinuation of Tariff Rate Quota for Import of Crude Soya bean Oil w.e.f. 01.04.2023

  

• Withdrawal of EODC ONLINE Monitoring System with the immediate effect

  

• Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023)

  

• Faceless Assessment – Standard Examination Orders through RMS - Phased implementation of Standardized Examination Orders through RMS

  

• Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 come into force on 11th day of February, 2023

  

• Seeks to extend levy of ADD on Fishing Net originating in or exported from China PR,up to and inclusive of the 9th July, 2023

  

• Implementation of E-Waste (Management) Rules, 2022 in supersession of E-Waste (Management) Rules, 2016 – come into force from 01 April, 2023

  

• Health Warning on both sides of the tobacco product packages covering 85% of display area

  

• GST Andhra Pradesh Advance Ruling on Whether amount received for leasing residential hostel rooms is exempt from GST

  

06th January 2023

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to modify the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation turbine Fuel

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to modify the Special Additional Excise Duty on Diesel

  

• Amendments to para 2.56 of Handbook of Procedure and addition of agencies to Appendix 2G

  

• Made the following amendment in department's notification No.F.16 (100) Tax / CCT / 14-15 / 1423 of Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003):- In clause-1 of the said notification, for the existing expression "31.12.2022", the expression "31.03.2023" shall be substituted

  

• Seeks to further amend Notification No. 61/94-Customs (N.T.) dated the 21st November 1994

  

• Seeks to make amendments (Fourth Amendment, 2022) to the MGST Rules, 2017.In the Maharashtra Goods and Services Tax Rules, 2017,— Rule 122,124, 125, 134, 137 shall be omitted and other amendments are there in MGST Rules

  

30th December 2022

• Central Payments Fraud Information Registry – Migration of Reporting to DAKSH

  

• Clarification for the purposes of clause (c) of Section 269ST of the Income-tax Act

  

• Introduction of Investor Risk Reduction Access (IRRA) platform in case of disruption of trading services provided by the Trading Member (TM)

  

• Amendment in Export Policy of Red Sanders wood exclusively sourced from cultivation origin obtained from private land (including Pattaland) and Confiscated source

  

• Amendment in import policy condition of items under HS Code 1511 90 of Chapter 15 of ITC (HS), 2022, Schedule – I (Import Policy)

  

• Amendment in Import policy of Urad [Beans of the SPP Vigna Mungo (L.) Hepper] (ITC(HS) 0713 31 10) and Tur/Pigeon Peas (Cajanus Cajan) (ITC(HS) 0713 60 00) under ITC (HS) 2022, Schedule – I (Import Policy)

  

• Amendment in Appendix 2T (List of Export Promotion Councils/Commodity Boards/Export Development Authorities) of Foreign Trade Policy 2015-2020

  

• Amendments under Para 2.107 and Appendix-2A of Handbook of Procedure2015-20 for inclusion of TRQs under India-Australia Economic Cooperation and Trade Agreement (Ind-Aus ECTA)

  

• Amendments in Annexure-IV under Appendix-2A (Imports of Items under TRQ under India- UAE CEPA)

  

• Seeks to amend certain specific FTA/PTA Notifications

  

• Seeks to give effect to the first tranche of tariff concessions under India Australia ECTA

  

• Seeks to give effect to the fourteenth and final tranche of tariff concessions under India ASEAN Trade in Goods Agreement

  

• Seeks to give effect to the second tranche of tariff concessions under India Australia ECTA

  

• Seeks to amend notification Nos. 48/2021 and 49/2021 - Customs, both dated 13.10.2021, in order to extend the existing concessional import duties on specified edible oils and lentils up to and inclusive of the 31st March, 2024

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Seeks to imposed ADD on Semi-finished Ophthalmic lenses imported from China PR

  

• Seeks to levy ADD on Jute Products originating in or exported from Nepal and Bangladesh (SSR)

  

• Instruction regarding Consolidated list of animal feed additives/premix/ supplements for Import into India

  

• Seeks to make fifth amendment (2022) to CGST Rules

  

• Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017

  

• Seeks to amend notification No. 1/2017- Central Tax (Rate)

  

• Seeks to amend notification No. 2/2017- Central Tax (Rate)

  

• Seeks to amend notification No. 4/2017- Central Tax (Rate)

  

• Seeks to amend notification No. 12/2017- Central Tax (Rate)

  

• Seeks to amend notification No. 1/2017- Integrated Tax (Rate)

  

• Seeks to amend notification No. 2/2017- Integrated Tax (Rate)

  

• Seeks to amend notification No. 4/2017- Integrated Tax (Rate)

  

• Seeks to amend notification No. 9/2017- Integrated Tax (Rate)

  

• Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19

  

• Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017

  

• Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation

  

• Clarification on various issue pertaining to GST

  

• Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016

  

• Prescribing manner of filing an application for refund by unregistered persons

  

23rd December 2022

• Clarification to SEBI circular dated August 04, 2022 on enhanced guidelines for debenture trustees and listed issuer companies on security creation and initial due diligence

  

• Master Circular for Foreign Portfolio Investors, Designated Depository Participants and Eligible Foreign Investors

  

• Proforma for reporting liquidator’s decision(s) different from the advice of Stakeholders’ Consultation Committee (SCC) under proviso to sub-regulation (10) of regulation 31A of IBBI (Liquidation Process) Regulations, 2016

  

• Amendment of Appendix 2B [List of Agencies Authorised to issue Certificate of Origin (Preferential)] of Foreign Trade Policy, 2015-2020

  

• Guidelines for import of Pet Animals

  

• Electronic filing and Issuance of Preferential Certificate of Origin (CoO) under India-Australia Economic Cooperation and Trade Agreement (Ind-Aus ECTA) w.e.f. 29th December 2022

  

• Seeks to amend Notification No. 58/2021-Customs (N.T.), dated the 01.07.2021 under sub-section (2) of Section 151B of the Customs Act, 1962 to notify Agreement or Arrangement on Cooperation and Mutual Administrative Assistance (CMAA) in Customs Matter of India and with other Countries.

  

• Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022 come into force from 29 December, 2022

  

• Seeks to impose Anti-Dumping duty on Stainless-Steel Seamless Tubes and Pipes originating in or exported from China PR for a period of 5 years in pursuance of fresh final findings issued by DGTR

  

• Seeks to amend notification No. 2/2022- Customs (CVD) dated 28.04.2022 in order to change the name of the producer viz. “M/s Kobelco and Materials Copper Tubes (Thailand) Co Ltd” to “KMCT (THAILAND) CO., LTD”, in pursuance of DGTR recommendation

  

• Notification No. 22/2022—State Tax Dt.15.12.2022 - Seeks to make amendment to MGST Rules, 2017

  

• Exempting Service tax payable on the “light-dues” collected by the Directorate General of Lighthouses and Lightships under the Lighthouse Act, 1927 in the period commencing on and from the 1st day of July 2012 and ending with the 30th day of June 2017

  

16th December 2022

• Applicability of SEBI circular on Principles of Financial Market Infrastructures (PFMIs) to AMC Repo Clearing Limited

  

• Framework for Orderly Winding Down of Critical Operations and Services of a Clearing Corporation

  

• Performance Benchmarking and Reporting of Performance by Portfolio Managers

  

• Partial relaxation with respect to electronic submission of Form lOF by select category of taxpayers in accordance w ith the DGIT (Systems) Notification No. 3 Of 2022

  

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on Diesel

  

• Amendment in Appendix 4J of Handbook of Procedures 2015-2020

  

• Exports by Post (Amendment) Regulations, 2022

  

• Postal Export (Electronic Declaration and Processing) Regulations, 2022

  

• Notification regarding inclusion of two Land Customs Stations in Notification No. 208/77 -Cus (N.T.) dated 01.10.1977

  

• Notifying Kakrawah as LCS for clearance of any class of goods imported or exported by land by amendment of Principal Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Postal Export (Electronic Declaration and Processing) Regulations, 2022 and implementation of PBE Automated System

  

• Sugar Policy and Sugar Mill wise export quantity of sugar for export in sugar season 2022-2023

  

• Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu

  

• Telangana State Advance Ruling on GST on the rate applicable for the works contract service provided to the Telangana State Industrial Infrastructure Corporation Limited (TSIICL) which is wholly owned by the Government of Telangana State by way of construction of building on their land. Whether it is 12% as the for Telangana State Industrial Infrastructure Corporation Limited (TSIICL) is wholly owned by the Government of Telangana or 18% as the for Telangana State Industrial Infrastructure Corporation Limited is a business entity and collecting rent for letting our Godown/Building from its customers

  

09th December 2022

• Revision / updation of Appendix -2J - List of State Trading Enterprises (STEs) for FTP purpose and eligible STEs for allocation of quota for import under the Tariff Rate Quota (TRQ)

  

• Amendment in Para 2.61 of Hand Book of Procedure (HBP) 2015-2020

  

• Enlistment of an Agency under Appendix 2E of FTP, 2015-2020 - authorized to issue Certificate of Origin (Non-preferential)

  

• Inclusion of Additional Export items in Appendix 4R with effect from 15.12.2022

  

• Amendment in Import Policy Condition for de-notifying MMTC as a STE for Import of Copra under Chapter 12 of ITC (HS), 2022, Schedule-I (Import Policy)

  

• Export Policy of Red Sanders wood exclusively sourced from cultivated origin obtained from Private Land (including Pattaland)

  

• Notification in relation to Land Customs Stations removal of seasonal limit for trade and item restriction for import and export through Nagarkata and Kulkuli LCS by amendment of Principal Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994

  

• Maharashtra state Appellate Authority for Advance Ruling on GST whether applicant is required to be registered, whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, with in meaning of that term.

  

• Scheme(s) of Arrangement by entities who have listed their Non-convertible Debt securities (NCDs)/ Non-convertible Redeemable Preference shares (NCRPS) (‘debt listed entities’)

  

02nd December 2022

• Procedure for change in Control

  

• Circular on Credit Risk based single Issuer Limit

  

• Review of timelines for listing of Securities issued on a Private Placement Basis

  

• Net Settlement of Cash Segment and Futures & Options (F&O) Segment upon expiry of Stock Derivatives

  

• Inclusion of Equity Exchange Traded Funds as list of eligible securities under MarginTrading Facility

  

• Extension of timeline for implementation of Standardized industry classification by CRAs

  

• Operational Circular for listing obligations and disclosure requirements for Non-convertible Securities, Securitized Debt Instruments and Commercial Paper

  

• Credit of Fees by IPs in IBBI Account

  

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude

  

• Seeks to further Amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on Diesel

  

• Incorporation of New Policy condition against HS Code 1006 40 00

  

• SCOMET Updates 2022 - Amendment in Appendix 3 (SCOMET Items) to Schedule - 2 of ITC (HS Classification of Export and Import Items, 2018)

  

• Fixation of new Standard Input Output Norms (SION) at E-136 for export of wheat flour (Atta), deletion of SION E-110, Amendment in Appendix 4J and insertion of new para 4.05 (iii) under Handbook of Procedures 2015-2020

  

• Modification in Standard Input Output Norms (SION) of Textiles (Product Code ‘J’) : Amendment in SION J-222

  

• Extension of validity of Pre-Shipment Inspection Agency (PSIAs)

  

• One-time relaxation for submission of hard copy of applications for claiming assistance under the erstwhile 'Transport and Marketing Assistance (TMA) for Specified Agriculture Products’ Scheme (foreclosed by Department of Commerce w.e.f. 31.03.2021)

  

• Seeks to Amend certain specific FTA/PTA Notifications

  

• Amendment of Notification no. 47/2022–Customs (N.T.), dated the 31st May, 2022

  

• Amendment of Notification number 48/2022-Customs (N.T.) dated the 31st May, 2022

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Seeks to Amend Notification no. 17/2019-Customs (ADD) dated 9th April, 2019

  

• Improvements in SWIFT: Integration of ICEGATE with AQCS-ICS (Animal Quarantine and Certification Services-Import Clearance System) effective 01.12.2022

  

• Amendment to Instruction No 18/2022-Customs dated 12.08.2022 and 26/2022-Customs dated 06.10.2022 regarding extension of Requirement of Health Certificate accompanied with the import of food consignments

  

• Manner of Processing and Sanction of IGST Refunds, withheld in terms of clause (c) of sub-rule (4) of Rule 96, transmitted to the jurisdictional GST Authorities under sub-rule (5A) of Rule 96 of the CGST Rules, 2017

  

• GST Chhattisgarh Advance Ruling on Classification and applicability of GST Rate on the Sale of Rejected Paddy Seed in a bag of quantity more than 25Kg

  

25th November 2022

• Schemes of AIFs which have adopted priority in distributionamong investors

  

• Disclosures and compliance requirements for Issuance and Listing of Municipal Debt Securities under SEBI (Issue and Listing of Municipal Debt Securities) Regulations, 2015, which fall within the definition of “Green Debt Security”

  

• Reporting of trades in non-convertible securitiesunder SEBI (Issue and Listing of Non-Convertible Securities) Regulations, 2021

  

• Timelines for transfer of dividend and redemption proceeds to unitholders

  

• Payment of fees to the Insolvency and Bankruptcy Board of India (the IBBI/Board)

  

• Seeks to amend Notification No. 27/2011- Customs, dated the 1st March, 2011 in order to withdrawal export duty on Iron Ore & Steel Products

  

• Seeks to amend Notification No. 50/2017-Customs, dated the 30th June, 2017 in order to withdrawal BCD exemption on Anthracite and PCI Coal, Coke & Semi Coke and Ferronickel

  

• Seeks to amend Notification 11/2021-Customs, dated the 1st February, 2021 in order to withdrawal AIDC exemption on Anthracite ,PCI Coal and Coking Coal

  

• Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022

  

• Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022

  

18th November 2022

• Registration and Regulatory Framework for Online Bond Platform Providers(OBPPs)

  

• Guidelines for AIFs for declaration of first close, calculation of tenure and change of Sponsor/manager or change in control of Sponsor/Manager

  

• Scheme(s) of Arrangement by entities who have listed their Non-Convertible Debt Securities(NCDs)/Non-convertible Redeemable Preference Shares (NCRPS)

  

• Beware - Measures of Financial Fraudter

  

• Judgment1 dated 12th July, 2022 of the Hon’ble Supreme Court (SC) in the matter Vidarbha Industries Power Limited Vs. Axis Bank Limited [Civil Appeal No. 4633 of 2021]

  

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on Diesel

  

• Export of Red Sanders wood by Forest Environment & Climate Change Department, Government of Odisha - Extension of time regarding

  

• Allocation of quantity 5841 MT (raw/refined) Sugar by EU for export from India under TRQ for the year 2022-23 & allocation of quantity 8606 MTRV raw cane sugar by USA for export from India under TRQ scheme for US fiscal year 2023 - regarding

  

• Relief in Average Export Obligation in terms of Para 5.19 of Hand Book of Procedures of Foreign Trade Policy, 2015-2020

  

• Exchange Rate Notification No. 95/2022-Cus (NT) dated 14.11.2022

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Exchange rate Notification No. 97/2022-Cus (NT) dated 17.11.2022

  

• Requirement of Registration of foreign food manufacturing facilities as per Food Safety and Standards (Import) First Amendment Regulations, 2021 dated 03.11.2021

  

• Restricted entry of food items in under specific ports

  

• Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017

  

11th November 2022

• Applicability of GST on fees remitted to SEBI - Revision in Chapter - XX of Operational Circular for issue and listing of Non-convertible Securities, Securitised Debt Instruments, Security Receipts, Municipal Debt Securities and Commercial Paper

  

• Handling of Clients’ Securities by Trading Members(TM)/Clearing Members (CM)

  

• Master Circular on issuance of No Objection Certificate (NOC) for release of 1% of Issue Amount

  

• Master Circular on the redressal of investor grievances through the SEBI Complaints Redress System (SCORES) Platform

  

• Review of Regulations

  

• Amendment in Policy Condition No. 7(ii) of Chapter 27 of ITC (HS), 2022, Schedule – I (Import Policy) – Implementation of Coal Import Monitoring System (CIMS)

  

• Amendment in Export Policy of broken rice under HS code 1006 4000

  

• Amendments under the Foreign Trade Policy in sync with RBI A.P.(DIR Series) Circular No.10 dated 11th July 2022

  

• Amendments in Para 5.11 of the HBP in sync with RBI A.P.(DIR Series) Circular No.10 dated 11th July 2022

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Clarification on Refund Related Issues

  

• Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022

  

04th November 2022

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  Addendum to SEBI Circular on Development of Passive Funds

  

• Addendum to SEBI Circular on Development of Passive Funds

  

• Review of provisions pertaining to specifications related to International Securities Identification Number (ISIN) for Debt Securities issued on Private Placement Basis

  

• Standardisation of Rating Scales Used by Credit Rating Agencies (CRAs)

  

• Condonation of delay under section 119(2)(b) of the Income Tax Act, 1961 in filing of Form No.10A

  

• Draft common Income Tax Return-request for inputs from Stakeholders and the General Public

  

• Finance Act, 2022 ─ Explanatory Notes to the Provisions of the Finance Act, 2022

  

• Engagement of Consultants (Retired Govt. Servants) in the Ministry of Corporate Affairs

  

• Annual Compliance Certificate for Insolvency Professional Agencies

  

• Eligibility Criteria for offering Internet Banking Facility by Regional Rural Banks, 2022

  

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude and increase Special Additional Excise Duty export of Aviation Turbine Fuel

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to increase the Special Additional Excise Duty on Diesel

  

• Circular for Mechanism for implementation of additional basic excise duty @Rs. 2 per litre levied on sale of unblended motor spirit (commonly known as petrol)

  

• Pre-deposit payment method for cases pertaining to Central Excise and Service Tax

  

• Extension of date for restriction on export of sugar beyond 31st October, 2022

  

• Enlistment of PSIA under Para 2.55 of HBP 2015-2020

  

• Clarification regarding Non-Ferrous Metal Import Monitoring System (NFMIMS)

  

• Relaxation in provision of submission of 'Bill of Export' as an evidence of export obligation discharge for supplies made to SEZ units in case of EPCG Authorization

  

• ICEGATE Helpdesk for redressal of RoDTEP related Grievances

  

• Seeks to provide export duty exemption to specified varieties of Rice subject to the prescribed condition

  

• Seeks to amend notification No. 50/2017-Customs, dated the 30th June, 2017 to amend Sl. No. 404 of the said notification

  

• Faceless Assessment - Anonymized Escalation Mechanism & extension of Standard Examination Orders through RMS (Phase 1, Part 2)

  

• Procedure for identification of Parboiled Rice varieties during Export

  

28th October 2022

• Addendum to SEBI Circular on Development of Passive Funds

  

• Block Mechanism in Demat Account of clients undertaking Sale Transactions - Clarification

  

• Reduction in Denomination for Debt Securities and non-convertible Redeemable Preference Shares

  

• Extension of due date for furnishing Return of Income for the Assessment Year 2022-2023

  

• Order under Section 119 of the Income Tax Act, 1961

  

• Designation of 10 individuals as ‘Terrorists’ under Section 35 (1) (a) of the Unlawful Activities (Prevention) Act (UAPA), 1967 and their listing in the Schedule IV of the Act

  

• Withdrawal of Public Notice No. 06/2015-2020 dated 14.06.2021 regarding amendment in Appendix 2T of Foreign Trade Policy 2015-2020

  

• Acceptance of Electronic Certificate of Origin (e-CoO) issued under India-UAE CEPA

  

• Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022

  

21st October 2022

• Request for Quote (RFQ) platform for trade execution and settlement of trades in listed Non-convertible Securities, Securitised Debt Instruments, Municipal Debt Securities and Commercial Paper

  

• Exim Bank’s Short-Term Line of Credit (STLoC) of EUR 100 million to the Banco Exterior de Cuba for purchase of rice from India

  

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to increase the Special Additional Excise Duty on Diesel

  

• Amendment in Export Policy of items under HS code 1101

  

• Implementation of Notification No. 38/2015-20 dated 12.10.2022

  

• Inclusion of Paragraph 2.79C (D) in the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20 to notify the procedure for General Authorisation for Export after Repair in India (GAER)

  

• Seeks to amend Project Import Regulations, 1986

  

• GST Uttrakhand Advance Ruling on Whether services rendered by UK CAMPA for which compensation is paid by PTCUL, qualifies as a ‘supply of services’ as per section 7 of CGST Act, 2017

  

14th October 2022

• Extension of timeline for entering the details of existing outstanding non-convertible in the 'Securities and Covenant Monitoring' system held by Depositories

  

• Execution of 'Demat Debit and Pledge Instruction' (DPPI) for transfer of securities towards deliveries/ settlement obligations and pledging/ re-pledging of securities

  

• Review of provisions pertaining to Electronic Book Provider platform - Replacement of Chapter VI to Operational Circular dated August 10, 2021

  

• Income Tax (33rd Amendment) Rules, 2022

  

• Appointment of Ms. Reetu Jain as ex-officio member of IBBI

  

• Export Quota of only broken rice (HS Code 10064000) for the year 2022-2023

  

• Extension of Validity regarding Export of Raw Sugar to USA under Tariff Rate Quota (TRQ) for the Fiscal Year 2022 from 30.09.2022 to 31.12.2022

  

• Amendment in Standard Input Output Norms (SION) of ‘Chemical & Allied Product’ (Product Code ‘A’): Suspension of SIONs A254, A257, A282, A1939, A1973, A2061, A2331, A2539, A2818, A3056 and A3486

  

• Amendment in Import Policy Condition under ITC(HS) 08028010 of Chapter 08 of ITC(HS) 2022, Schedule - I (Import Policy)

  

07th October 2022

• Amendment in Para 2.107 (TRQ under FTA/CECA) of Handbook of Procedure 2015-2020

  

• Issues related to Export Policy of Rice

  

• Value Added Tax- Madhya Pradesh amendment in Notification No. F A 3-22-2021-l-V-(93), dated 30th December 2021 extending date to 30th November 2022 for assessment and reassessment proceedings

  

• Partial exemption to the Oil Companies, covered by sub-rule (1) of rule 8 of the Assam Value Added Tax Rules, 2005 from payment of tax payable on retail sale (other than Institutional Buyers) of "Diesel"

  

• Withdraw in the public interest the partial exemption granted under sub-section (1) of section 54 of the said Act to the Oil Companies, covered by sub-rule (1) of rule 8 of the Assam Value Added Tax Rules, 2005

  

• Requirement of Health Certificate to be accompanied with the import of certain food consignments - modification of Board Instruction No.18/2022-Customs

  

• Notification No. 87/2022 - Customs (N.T.), F.No. 468/01/2022-Cus.V, Dated 6th October, 2022 Exchange Rate Notification

  

• Tax Rate of Platinum and Palladium

  

• Amendments in the notification No. 50/2017-Customs, dated the 30th June, 2017

  

30th September 2022

• Extension of FTP, 2015-2020

  

• Amendment to Notification 25/2021- Customs to amend prescribed TRQ for Speciality Sugar

  

• Implementation of Notification No. 31/2015-20 dated 08.09.2022 regarding Export of Broken Rice

  

• Amendment in Import Policy Condition under ITC(HS) 0802 80 10 of Chapter 08 of ITC(HS) 2022, Schedule - I (Import Policy)

  

• Procedure for Registration Certificate for Import of Fresh (green) Areca Nut from Bhutan without Minimum Import Price (MIP) Condition

  

• Extension for the period of exports of broken rice (HS code 1006 40 00) from 30th September, 2022 till 15th October, 2022 as mentioned in Notification No. 34 dt. 20.09.2022

  

• Exchange Rate Notification

  

• Amendments to Rebate of State and Central Taxes and Levies (RoSCTL) Scheme

  

• Amendments to Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP)

  

• CGST Notification amends various Rules, amendment to Form PCT 05, Omission of form GSTR-1A, Form GSTR-2 and Form GSTR-3

  

• Notify date as 01-10-2022 as the date on which the provisions of sections 100 to 114, except clause (c) of section 110 and section 111, of the said Act shall come into force

  

• Modification in the Operational Guidelines for FPIs, DDPs and EFIs pertaining to FPIs registered under Multiple Investment Managers (MIM) Structure

  

• Modification in Daily Price Limits (DPL) for Commodity Futures Contracts

  

• Credit Ratings supported by Credit Enhancement (CE)

  

• Amendments to Guidelines for Preferential Issue and Institutional Placement of Units by a listed InvIT

  

• Amendments to Guidelines for Preferential issue and Institutional Placement of Units by a listed REIT

  

• Participation of SEBI registered Foreign Portfolio Investors(FPIs)in Exchange Traded Commodity Derivatives in India

  

• Income Tax (32nd Amendment) Rules, 2022

  

• Amendment to guidelines and extension of timeline for implementation of Standardized industry classification by Credit Rating Agencies (CRAs)

  

• Circular for Portfolio Managers

  

• Two-Factor Authentication for transactions in units of Mutual Funds

  

23th September 2022

• Validation of Instructionsfor Pay-In of Securitiesfrom Client demat account to Trading Member (TM)Pool Account against obligations received from the Clearing Corporation

  

• Framework on Social Stock Exchange

  

• Firewall between Credit Rating Agencies and their Affiliates

  

• Issue and listing of Commercial Paper by listed InvITs

  

• Issue and listing of Commercial Paper by listed REITs

  

• Notification-dated-20.09.2022 Ammendmend of CSR Policy

  

• Income Tax (31st Amendment) Rules 2022

  

• Extension for the period of exports of broken rice (HS code 1006 40 00) from 15th September, 2022 till 30th September, 2022 as mentioned in Notification No. 31 dt. 08.09.2022

  

• Regarding Tax Rate of Aviation Turbine Fuel

  

• Impose anti-dumping duty on imports of "Toluene Di-Isocyanate" originating in or exported from China PR,Japan and Korea RP

  

• Amend Notification No. 75/2021-Customs (ADD), dated the 21st December, 2021 to impose Anti-dumping Duty on Imports of Hydrofluorocarbon (HFC) component R-32 from China PR

  

• Amend Notification No. 12/97-Customs (N.T.) dated the 2nd April, 1997

  

16th September 2022

• Master circular on Survelliance of Securities Market

  

• Details of matters pending with Supreme Court of India and various High Courts

  

• Insertion of Para 2.54(d) under the Foreign Trade Policy in sync with RBI A.P.(DIR Scries) Circular No.10 dated 11th July 2022

  

• Amendment in Import Policy Condition under Chapter 39 of ITC (HS), 2022, Schedule - I (Import Policy)

  

• Inclusion of/ changes made in provisions in continuation to Public Notice No. 10/2015-20 dated 24.05.2022 and Public Notice No. 15/2015-20 dated 14.06.2022

  

• Corrigendum to Public Notice No. 11/2015-20 dated 07.06.2022

  

• Notification No. 79/2022-Customs (N.T.), F. No. CBIC-140605/12/2021-O/o Dir(Drawback)-CBEC, Dated, 15th September, 2022 : Electronic Duty credit ledger (Amendment) Regulations, 2022

  

• Notification No. 79/2022-CUSTOMS (N.T.), F.No. 468/01/2022-Cus.V, Dated 15th September, 2022 : Exchange Rate Notification

  

• Notification No. 77/2022-CUSTOMS (N.T.), F. No. 467/01/2022-Cus-V, Dated 15th September, 2022 : Fixation of Tariff value of Edible Oils, Brass scrap, Areca Nut, Gold and silver

  

• Amendment to Notification No. 77/2021 - Customs (N.T) dated 24th September, 2021

  

• Amendment to Notification No. 76/2021 - Customs (N.T) dated 23rd September, 2021

  

• Circular No. 19/2022 -Customs, F.No.484/35/2022-LC, Dated 14th September, 2022 : Transhipment through India of containerized export cargo of Bangladesh destined for third countries using Riverine and Land routes

  

• Amendment to Notification No. 77/2021 - Customs (N.T) dated 24th September, 2021

  

• The West Bengal Goods and Services Tax Act, 2017- Circular and Advance Ruling, Trade Circular No.06/2022 Dated 15th September, 2022 : New initiative to make the tax administration more accessible to the taxpayers

  

09th September 2022

• List contains names of entities which are neither authorised to deal in forex under the Foreign Exchange Management Act

  

• CBDT Notification Haryana Electricity Regulatory Commission

  

• CBDT Central Registry of Securitisation Asset Reconstruction and Security Interest of India

  

• Performance/Return claimed by unregulated platforms offering algorithmic strategies for trading

  

• Amendment in Export Policy of broken rice under HS Code 1006 40 00

  

• Uploading of e-BRC for shipping bills on which RoSCTL scrip has been availed from DGFT RAs - Extension upto 30.09.2022

  

• Clarification regarding FSSAI's requirement of AGMARK certification in case of imported food products

  

• Amendment in Second Schedule to the Customs Tarriff Act to prescribe export duty on specified rice products

  

• Amendments in the notification of the Government of india, Ministry of Finance (Department of Revenue) No. 57/2000-Customs,dated the 8th May, 2000

  

• Amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 56/2000-Customs,dated the 5th May, 2000

  

• Disposal of gold-Clarification on Instruction No. 27/2021-Customs dated 03.12.2021

  

02nd September 2022

• Revision of fees applicable for Limited Insolvency Examination and Valuation Examination’

  

• Amendment in Para 2.107 (TRQ under FTA/CECA) of Handbook of Procedure 2015-2020

  

• The Karnataka Sales Tax - Notification No. FD 57 CSL 2021, Dated 1st September, 2022 on reduction of the tax rate on the sale of Compressed Natural Gas to 5%

  

• The Rajasthan Value Added Tax Act, 2003 Notification No.F. 16 (100) / Tax / CCT / 14-15 /666, Dated 30th August, 2022 for extension of date to allow ITC for pending demands pertaining to Assessment year 2017-18

  

• Amendment in Export Policy of Items under HS Code 1101

  

• Faceless Assessment - Standard Examination Orders through RMS -Phase 1

  

• Faceless Assessment - Standard Examination Orders through RMS -Phase 1

  

• The Customs Tariff Act 1975 Notification No. 73/2022-CUSTOMS (N.T.), F.No. 468/01/2022-Cus.V, Dated 1st September, 2022

  

• Notification No. 26/2022-Customs (ADD), F. No. 190354/195/2021-TRU, Dated 31st August, 2022 extending levy of ADD on Jute products originating in or exported from Nepal and Bangladesh

  

• Notification No. 72/2022-Customs (N.T.), F. No. 467/01/2022-Cus-V, Dated, 31st August, 2022 on fixation of Tariff Value of Edible oils, brass scrap, Areaca Nut, Gold and silver

  

• Notification No.46 /2022-Customs, F. No. CBIC-190354/227/2022-TO(TRU-I), Dated 31st August, 2022 amends Notification No. 48/2021 and 49/2021 dated 13.10.2021, in order to extend existing concessional import duties on specified edible oils upto and inclusive of the 31st March 2023

  

• Instruction No.20/2022-Customs F.No. 401/79/2022-Cus-lll, Dated 31st August, 2022 Instruction regarding inclusion of Bamboo sticks (less than 6mm thickness) in the list of processed items that do not require Plant Quarantine Clearance

  

• GST Circular No. 13/2022-23, No.ADCGM(E-G)/CR-03/2022-23, Dated 30th August, 2022: Un-Registered Persons (URP) Refunds

  

• APPELLATE AUTHORITY ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2022/19, Dated 26th August, 2022 for determining the HSN and applicable tax on 'Agricultural manually hand operated Seed dressing, Coating and Treating drum

  

• APPELLATE AUTHORITY ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2022/17, Dated 22nd August, 2022 on What would be the classification of 'Flavoured Milk'?

  

• INSTRUCTION No. 04/2022-23 [GST - Investigation], Dated 01st September, 2022 : Guidelines for Launching of Prosecution under the Central Goods & Services Tax Act, 2017

  

26th August 2022

• Enhanced Disclosures on CRAs and Norms on Rating Withdrawals

  

• Disclosure Requirements for AMCs

  

• Corrigendum to Master Circular for Depositories dated February 05, 2021 on Opening on demat account in case of HUF

  

• Circular on Portfolio Management

  

• Foreign Exchange Management (Overseas Investment) Regulations, 2022

  

• Amendment in Export Policy of items under HS Code 1101

  

• Amendment in Import Policy Artemia Cyst under ITC (HS) Code 0511 91 40 of Chapter-05 of ITC (HS), 2022, Schedule-I (Import Policy)

  

• Enlistment of an Agency under Appendix 2E of FTP, 2015-2020 -authorized to issue Certificate of Origin (Non-preferential)

  

• Standard Operating Procedure (SOP) for write-off of irrecoverable outstanding demands

  

• Simplification for procedure for compounding of offenses under Customs Act, 1962

  

• Customs (Compounding of Offences) Amendment Rules, 2022

  

• Advance Ruling No. KAR ADRG 28/2022, Dated 12th August, 2022 :Whether the payment of fees discharged and if yes, the amount and CIN

  

19th August 2022

• Filling up the post of Assistant library and information officer

  

• Updation of Nodal Grevience Officer for Public or Investors Greviences

  

• Department of Revenue 16th August 2022

  

• Notification No-99-2022 Department of Revenue

  

• Income Tax (25th Amendment) Rules, 2022

  

• Income Tax (26th Amendment) Rules, 2022

• Income Tax (27th Amendment) Rules, 2022

  

• Guidelines for Overseas Investment by Alternative Investment Funds (AIFs) / Venture Capital Funds (VCFs)

  

• Block Mechanism in Demat Account of Clients undertaking Sale

  

• Outsourcing of Financial Services - Responsibilities of regulated entities employing Recovery Agents

  

• Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to increase the Special Additional Excise Duty on Diesel

  

• Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to decrease the Special Additional Excise Duty on production of Petroleum Crude and increase Special Additional Excise Duty export of Aviation Turbine Fuel

  

• Amendment in Policy condition of Sl. No. 55 & 57, Chapter 10 Schedule-2, ITC(HS) Export Policy, 2018

  

• Revised Guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962

  

• Guidelines for launching of Prosecution in relation to offences punishable under the Customs Act

  

• Custom duty on Display Assembly of a Cellular Mobile Phone

  

• Customs (NT)-Exchange rate Notification No. 70/2022-Cus (NT) dated 18.08.2022

• Advance ruling on Whether Karnataka Textbook Society (KTBS) can be classified as “Educational Institution” for the purposes of applicability of GST on printing services provided to it by the Applicant

  

• Whether the activity proposed to be undertaken by the Applicant, of printing stationery items such as question papers, admit cards, answer booklets, SSLC Pass Certificate, the overprinting of variable data and lamination, fail marks cards, Circulars, ID Cards and other formats used for and during examinations, envelopes for packing answer booklets on contract basis for the Karnataka Secondary Education Examinations Board and utilized for the conduct of examinations, would constitute a supply of service to an “educational institution

  

• The Applicant undertakes contract for construction of Head Works, Sumps, Pump Rooms, laying, jointing of pipe line and commissioning and maintenance of the entire work for water supply projects/ sewerage projects / facilities Whether the supply of Services by the Applicant to M/s. Bangalore Water Supply and Sewerage Board is covered by Notification No. 15/2021-Central Tax (Rate)

  

• Whether the services proposed to be provided by it to the Department of Horticulture for cleaning and sweeping of lawns and garden path areas and segregation and transport of the garbage are liable for GST

  

• Whether the amusement park ride karts commonly known as ‘Go-karts’ manufactured and supplied by the applicant meant solely for the purpose of joy riding or amusement or recreational purpose and are designed and shaped to suit to run or drive only on extremely smooth specially designed surfaced tracks or closed circuits, are classifiable under Chapter Tariff Heading 9508

  

• Guidelines for Arrest and Bail in relation to offences punishable under the CGST Act, 2017

  

• Guidelines on Issuance of Summons under section 70 of the Central Goods & Services Tax Act, 2017

  

12th August 2022

• Vacancies for various contractual positions in Indian Institute of Corporate

  

• Income-tax (Twenty Fourth Amendment) Rules, 2022

  

• Amends policy condition ch 74, 76 in minimum registration time period of Non-Ferrous Metal Import Monitoring System (NFMIMS).

  

• Amendment in Export Policy of items under HS Code 1101

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Instruction regarding Requirement of Health Certificate accompanied with the import of food consignments

  

• Amendment in Export Policy of items under HS Code 1101

  

• Passenger Name Record Information Regulations, 2022

  

5th August 2022

• Enhanced guidelines for debenture trustees and listed issuer companies on security creation and initial due diligence

  

• Income Tax (Twenty Third Amendment) Rules, 2022

  

• Telangana State Pollution Control Board

  

• Amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), number 16/2020, dated the 5th March, 2020, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 986(E)

  

• Amendment in import policy condition of HSN Code 29335200 under chapter 29 of ITC (HS) 2022, Schedule-I (Import policy)

  

• Extension of Date for Mandatory electronic filing of Non-Preferential Certificate of Origin (NP CoO) through the Common Digital Platform to 31st March 2023 -reg

  

• Enlistment of an Agency under Appendix 2E of FTP, 2015-2020 - authorized to issue Certificate of Origin (Non-preferential)

  

• Amends Schedule -IV and reduce tax rate of petrol & diesel - Assam- VAT

  

• Withdrawal of the partial exemption granted under sub-section (1) of section 54 of the said Act to the Oil Companies, covered by sub-rule (1) of rule 8 of the Assam Value Added Tax Rules, 2005 notified vide Notification No. FTX.29/2003/367

  

• Partial exemption to the Oil Companies, covered by sub-rule (1) of rule 8 of the Assam Value Added Tax Rules, 2005 from payment of tax payable on retail sale of 'Diesel' sold within the State of Assam

  

• Fixation of Tariff value of Edile oil, Brass scrap, Areca Nut, Gold and silver

  

• Extension of custom clearances beyond normal working hours in Inland container Depot

  

• Imposing Anti- dumping duty on Opal Glassware from UAE & China PR for a period of 5 years

  

• Exchange Rate Notification

  

• Amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 – Central Tax, dated the 21st March, 2020 : E-Invoicing limit 10 crores

  

• ruling on whether the supply of 'telecommunication services' to local authority (Greater Hyderabad Municipal Corporation) by applicant is a taxable services under Section 9(1) of the CGST Act, 2017 and/or exempted vide Sr. No. 3 (Chapter 99) of Table mentioned in Notification No. 12/2017- Central Tax (Rate) dated 28 June 2017.

  

• SGST- Kerala : Amends section 16, 29, 34, 37, 38, 39, 41, 47, 48, 49, 50, 52, 54 and omits section 42, 43, 43A

  

• Clarifications regarding applicable GST rates & exemptions on certain services

  

• GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law

  

• Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th - 29th June, 2022 at Chandigarh

  

• Amendment in Section 3A of surcharge on taxes Act, 1957 & Section 7A, 23 B of General sales tax Act, 1963

  

29th July 2022

• Implementation of Circular on ‘Guidelines in pursuance of amendment to SEBI KYC (Know Your client) Registration Agency (KRA) Regulations, 2011’

  

• Settlement of Running Account of Client’s Funds lying with Trading Member (TM)

  

• Addendum to SEBI Circular on Development of Passive Funds

  

• LODR - Single Operational Circular for listing obligations and disclosure requirements for Non-convertible Securities, Securitized Debt Instruments and or Commercial Paper

  

• Nomination for Mutual Fund Unit Holders – Extension of timelines

  

• Framework for automated deactivation of trading and demat accounts in cases of inadequate KYCs

  

• Procedure of PAN application & allotment through Simplified Proforma for incorporating Limited Liability Partnerships (LLPs) electronically {Form: FiLLiP} of Ministry of Corporate Affairs.

  

• Reduction of time limit for verification of Income Tax Return (ITR) from within 120 days to 30 days of transmitting the data of ITR electronically- reg

  

• Clarification on spending of CSR funds for "Har Ghar Tiranga" campaign

  

• Amendment in Standard Input Output Norms (SION) of Engineering Product group: Suspension of SIONs C-594, C-791 to C-796 and C-831

  

• Clarification regarding Non-Ferrous Metal Import Monitoring System (NFMIMS)

  

• Relaxation in provision of submission of 'Bill of Export' as an evidence of export obligation discharge for supplies made to SEZ units in case of EPCG Authorization

  

• Clarification on Electro-Chemiluminescence Immunoassay kits

  

• Amend notification No. 49/2021 to extend the concessional Agriculture Infrastructure and Development Cess [AIDC] of Nil on Lentils (Mosur) up to and inclusive of the 31st March, 2023.

  

22nd July 2022

• Levy of Goods & Services Tax (GST) on the fees payable to SEBI

  

• Entities allowed to use e-KYC Aadhaar Authentication services of UIDAI in Securities Market as sub-KUA

  

• Determination of rate of exchange of conversion of each of the foreign currencies.

  

• Amendment of import policy conditions for item under ITC(HS) Code 05119999 of Chapter 05 of ITC (IIS), 2022, Schedule -I (Import Policy).

  

• Amendment in details of an authorized agency under Appendix 2E of FTP, 2015-2020-reg.

  

• Procedure for submission of requests for seeking IMC's approval for export of Wheat Flour (Atta)

  

• Implementation of MoUs between Government of Republic of India and (i) the Government of the Republic of the Union of Myanmar for import of urad and tur from Myanmar, (ii) Government of Republic of Malawi for import of pigeon peas from Malawi, (iii) Government of Republic of Mozambique for import of pigeon peas from Mozambique - reg

  

• Ommission of Rule 45-C : Payment of tax on foreign liquor and issue of Certificate (VAT- Madhya Pradessh)

  

• Compendium of orders/ circulars/ guidelines issued from WPC Wing, DoT in regard to Import licensing requirement from WPC wing for import of wireless equipment -reg.

  

• amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 22/2022-Customs,dated the 30th April, 2022

  

• Amendment to S. No. 515A of notification No. 50/2017-Customs that provides a concessional basic custom duty (BCD) rate of 5% for specified parts and sub-parts of Liquid Crystal Device (LCD) and Light Emitting Diode (LED) TV panels.

  

• Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017

  

• Disposal of refunds within stipulated time framework and payment of interest amount on delayed refunds

  

15th July 2022

• Income-tax (22nd) Amendment Rules, 2022

  

• Amendments in the Notification No. 28/2002-Central Excise, dated the 13th May, 2002

  

• Exemption from the whole of the additional duty of excise (Road and Infrastructure Cess) leviable thereon under the section 112 of the Finance Act, 2018

  

• Amendments in the notification No. 03/2021-Central Excise, dated the 1st February, 2021

  

• Amendments in the notification No. 11/2017-Central Excise, dated the 30th June, 2017

  

• Amendments in the Notification No. 36/2001-Customs (N.T.).

  

• Amendments in the Notification No. 51/96-Customs, dated the 23rd July, 1996

  

• Amendments in the notification No. 36/2001-Customs (N.T.), dated the 3rd August, 2001,

  

• Amendments in the Notification No. 26/2022- Customs (N.T.), dated 31st March 2022

  

• Rescindment of Notification No. 45/2017-Union Territory Tax (Rate)

  

• Amendments in the Notification No. 14/2019-Central Tax

  

• Amendments in the Notification No. 10/2019-Central Tax

  

• Rescindment of Notification No. 452017- Central Tax (Rate)

  

8th July 2022

• Nomination of 29 Non-Official Members for Board of Trade

  

• amend the name of Country of Export from Singapore to Any country including Indonesia for the producer PT. ENERGI SEJAHTERA MAS and Exporter Sinarmas CEPSA Pte. Ltd. in Customs notification No. 28/2018-Customs

  

• Exchange rate Notification

  

• Standard Operating Procedure (SOP) (Version 1.1) for "Implementation of Central Government notification prohibiting import of mobile phones with duplicate, fake and non-genuine International Mobile Equipment Identity

  

• AAR on Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is not chargeable to GST ?

  

• AAR on Whether ITC can be claimed by the applicant on common services such as CISF & Township Security Services, Maintenance of Water Treatment Plant, Horticulture, Maintenance of residential Quarters, Maintenance of Information System

  

• Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.

  

• Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods

  

• Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022

  

• Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22

  

• Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022

  

• Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22

  

• Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act

  

• Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017

  

• Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1

  

• Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.

  

• Clarification on various issue pertaining to GST

  

• Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.

  

• Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.

  

• Manner of filing refund of unutilized ITC on account of export of electricity.

  

1st July 2022

• Investor Grievance Redressal Mechanism and Amendment to SEBI Circular no. SEBI/HO/DMS/CIR/P/2017/15 dated February 23, 2017

  

• Modification in Cyber Security and Cyber resilience framework of KYC Registration Agencies (KRAs)

  

• Modification in Cyber Security and Cyber resilience framework of Qualified Registrars to an Issue and Share Transfer Agents (QRTAs)

  

• Companies (Removal of Names of Companies from the Register of Companies), Amendment Rules 2022

  

• Companies (Incorporation) Second Amendment Rule 2022

  

• Notification rescinding the MCA Notification dated the 28th January, 2022

  

• Appointment of Smt. Anita Shah Akella as ex-officio member in the Insolvency and Bankruptcy Board of India

  

24th June 2022

• Adjustment in derivative contracts for dividend announcements

  

• Disclosure of holding of specified securities and Holding of specified securities in dematerialized form

  

• Implementation of Circular on ‘Execution of Demat Debit and Pledge Instruction'

  

• Modification in Cyber Security and Cyber resilience framework

  

• Order under section 119 of the Income-tax Act, 1961 (the Act) in relation to tax

  

• Further relaxation in paying additioonal fees in case of delay in filling Form 11 (Annual Return)

  

• Increase the effective rate of Special Additional Excise Duty on Petrol and Diesel notification shall come into force on the 1st day of July, 2022

  

• Exemption of crude petroleum, falling under heading 2709 from the whole of the Special Additional Excise Duty shall come into force on the 1st day of July, 2022.

  

• Exempts specified goods when such goods are cleared for exports from specified duty from 1st day of July, 2022.

  

• Exempt Aviation Turbine Fuel, falling under the Heading 2710 from the whole of the Special Additional Excise Duty from 1st day of July, 2022

  

• Exempts specified excisable goods from additional duty of excise leviable from 1st day of July, 2022.

  

• Amendment in Notification No. 04/2019-Central Excise and bough into effect from 1st day of July 2022

  

• Simplified Regulatory frramework for e-commerce exports of Jewellery through courior mode

  

• Exemption of specified goods imported into India from whole of additional duty of Customs from 1st day of July, 2022

  

• Amendments in the notification No. 50/2017-Customs

  

• Exempts all goods falling under heading 7108 when imported into India, from the whole of the Social Welfare Surcharge

  

• Amendments in the notification No. 57/2000

  

• Amendments in the notification No. 22/2022

  

• Amendments in various notifications

  

• Amendments in the notification No. 36/2001-Customs (N.T.)

  

• Regulations further to amend the Sea Cargo Manifest and Transhipment Regulations, 2018

  

• Amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010

  

• Recommendations relating to changes in GST rates on supply of goods and services and changes related to GST law and procedure

  

• Modification in the operational guidelines for foreign portfolio investors

  

• Income Tax (18th Amendment) Rules 2022

  

• Income Tax (19th Ammendment) Rules 2022

  

• Amendment in Export Policy of Hydroxychloroquine API and its formation

  

• Amendment to procedure for Amnesty Scheme-2022 and Amnesty Scheme for goods not subsumed in GST for disposal of outstanding demand(s) or disputed amount

  

• Clarification to Amnesty scheme 2022

  

• Changes in Plastic Waste Management Rules notified vide its Notification dated 12.08.2021

  

17th June 2022

• Nomination for Mutual Fund Unit Holders

  

• Guidelines for removal of difficulties under sub-section (2) of section 194R of the Incometax Act, 1961

  

• Applicability of Rule 4,6 or 7 of Insolvency and Bankruptcy (Application to Adjudication Authority) Rules, 2016

  

• Amendments in Chapter 5 of the Handbook of Procedures 2015-20, related to Export Promotion Capital Goods Scheme to reduce ‘Compliance Burden’ and enhance ‘Ease of doing Business

  

• Enlistment of PSIA under para 2.55 of HBP 2015-2020

  

• Global Authorization for Intra-Company Transfers (GAICT) of SCOMET Items/Software/Technologies

  

• Inclusion of provisions in continuation to Public Notice No. 10/2015-20 dated 24.05.2022.

  

• Procedure relating to sanction, post-audit and review of refund claims

  

• Amend Schedule G tax rate of Liquor

  

• Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• Exchange rate Notification

  

• Levy anti-dumping duty on Fluoro Backsheet excluding transparent backsheet originating in or exported from China PR for a period of five years, 2022

  

10th June 2022

• Modification in Cyber Security and Cyber resilience framework for Stock

  

• Modification in Cyber Security and Cyber Resilience Framework of Mutual Funds and AMCs

  

• Improvement to the scheme of examinations

  

• Amendments in Para 2 (b)(i) of the 'Guidelines For Applicants' under ANF-4F of Handbook of Procedures 2015-2020.

  

• Relaxation in provision of submission of 'Bill of Export' as an evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation

  

• Waiver of interest for specified electronic commerce operators for specified taxpayers

  

• TELANGANA STATE AUTHORITY FOR ADVANCE RULING : Whether royalty paid in respect of Mining Lease can be classified under "Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods"?

  

• THE MAHARASHTRA APPELLATE AUTHORITY FOR ADVANCE RULING : Whether the Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of 'Agricultural Produce' and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric?

  

• TELANGANA STATE AUTHORITY FOR ADVANCE RULING : Does Medical insurance premium taken to provide health Insurance to the employees, pensioners and their family members, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt 28th June, 2017.

  

• Corrigendum to notification No.27/2022-Customs dated 21st May,2022

  

• continuation of anti-dumping duty on imports of “Toluene Di-Isocyanate

  

• continuation of anti-dumping duty on imports of “new/unused pneumatic radial tyres with or without tubes and/or flap of rubber

  

• Revokation the anti-dumping duty imposed on "Hydrogen Peroxide",

  

3rd June 2022

• Extension of facility for conducting annual meeting and other meetings

  

• Investor Redressal Grievance Mechanism

  

• Procedure for seeking prior approval for change in control of portfolio managers

  

• Clarification regarding Form No 10AC issued till the date of this Circular

  

• Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2022

  

• Income-tax (Sixteenth Amendment) Rules 2022

  

• Implementation of Section 51A of UAPA

  

• Interest Equalization Scheme (IES) on Pre and Post Shipment Rupee Export Credit - Extension

  

• Master Direction – Reserve Bank of India (Variation Margin) Directions, 2022

  

• Waiver of late fees payable while filing GSTR-4 for F.Y. 2021-22 for the period 01/05/2022 to 30/06/2022

  

• Gujarat Appellate Authority for Advance Ruling on whether the supply of medicines, surgical items, implants, consumables and other allied services & items provided by the hospital through their hospital in-house pharmacy, as well as food, room rent, other services to the in-patients, is part of composite supply of health care treatment; and hence not taxable under CGST / SGST

  

• Maharashtra Authority for Advance Ruling on whether services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining airconditioned electrically operated buses are taxable and subject to GST

  

• Madhya Pradesh Value Added Tax Act, 2002 : Extension of the period for the completion of such assessment proceedings to 31st August 2022

  

• Continuation of anti-dumping duty on imports of “Jute products”

  

• Amendment in the tariff value of certain description of goods

  

• Amendment in import policy of Paper and incorporation of policy condition in Chapter 48 of ITC (uS), 2022, Schedule — I (Import Policy)

  

• Alignment of Appendix 4R with the Finance Act, 2022

  

27th May 2022

• Modification to Standard Operating Procedure in the cases of Trading Member / Clearing Member leading to default

  

• Simplification of procedure and standardization of formats of documents for issuance of duplicate securities certificates

  

• Circular on Development of Passive Funds

  

• Modification in Cyber Security and Cyber Resilience framework of Stock Exchanges, Clearing Corporations and Depositories

  

• SEBI (International Financial Services Centres) Guidelines, 2015

  

• Companies (Incorporation) 2nd Amednemnt Rules 2022

  

• Review of Circulars

  

• Guidelines on import of gold by Qualified Jewellers as notified by – The International Financial Services Centers Authority (IFSCA)

  

• Housing Finance – Loans for repairs/additions/alterations - Enhancement of limits

  

• Bharat Bill Payment System – Amendment to guidelines

  

• Amendment in export policy of sugar

  

• Amendment in import policy condition under Chapter 29 & 30 of ITC, schedule I (Import Policy)

  

• Amendment in import policy of Paper and incorporation of policy condition in Chapter 48 of ITC (uS), 2022, Schedule — I (Import Policy).

  

• Union of India v/s. M/s. Mohit minerals Pvt. Ltd. on whether an Indian importer can be subject to the levy of Integrated Goods and Services Tax on the component of ocean freight paid by the foreign seller to a foreign shipping line, on a reverse charge basis.

  

• Instructions from GST Investigation on Deposit of tax during the course of search, inspection or investigation

  

• C.C.,C.E. & S.T. – BANGALORE (ADJUDICATION) etc. v/s. M/s. Northern Operating Systems Pvt. Ltd. for failure to to discharge service tax under the category of “manpower recruitment or supply agency service” with regard to certain employees who were seconded to the assessee by the foreign group companies.

  

• Amendment in the Gujarat State Tax on Professions, Traders, callings and Employments Act, 1976

  

• Imposition of definitive anti-dumping duty on the imports for the items falling under “Ceramic Tableware and Kitchenware, excluding knives and toilet items”

  

• imposition of an anti-dumping duty on the imports for the items falling under "Décor Paper"

  

• Tariff Rate Quota (TRQ) quantity per financial year for Crude Soya-bean oil, whether or not degummed and Crude Sunflower seed oil

  

• Amendment in the rates of Iron and Steel products

  

• Amendment in the rates of Stainless product

  

• Amendment in the rates of Coal

  

• Amendment in the rates of petrol

  

20th May 2022

• Simplification of procedure and standardization of formats of documents for transmission of securities pursuant to amendments to the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015

  

• Circular Regarding use of functionality under section 206AB and 206CCA of the Income Tax Act, 1961

  

• Amendment in Export Policy of Bamboo Charcoal

  

• Amendment in import policy condition of Fresh Ginger under Chapter 09 of the ITC (HS) 2022, Schedule -I (Import Policy).

  

• Extend Date for Filing PMT 06 for April 22 upto 27-05-22

  

• Extend Date for Filing GSTR 3B for April 22 upto 24-05-22

  

• Amendment in Export Policy of Wheat

  

• Exchange rate Notification

  

• Enabling export of Bangladesh goods to India by rail in closed containers

  

13th May 2022

• Guidelines for seeking NOC by Stock Brokers Clearing Members for setting up Wholly Owned Subsidiaries, Step Down Subsidiaries, Joint Venture

  

• Relaxation from compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

  

• Changes to the Framework to Enable Verification of Upfront Collection of Margins from Clients in Cash and Derivatives segments

  

• GUIDELINES FOR FUNDING FOR RESEARCH STUDIES ON CORPORATE GOVERNANCE

  

• Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961

  

• Regulations Review Authority (RRA 2.0) - Recommendations for Withdrawal of Circulars

  

• Lending by Commercial Banks to NBFCs and Small Finance Banks (SFBs) to NBFC-MFIs, for the purpose of on-lending to priority sectors

  

• Alignment of Appendix 4R with the Finance Act, 2021 w.e.f 01.01.2022 and RODTEP rates as % age of FOB

  

• Amendment in Export Policy of Guar Gum

  

• The Rajasthan Goods and Service Tax Act 2017 Circulars

  

• The Telangana State One-Time Settlement Scheme 2022

  

• Revokation of the anti-dumping duty imposed

  

• Allocation of additional quantity of 2051 M

  

6th May 2022

• SEBI constitutes advisory committee on ESG Matters

  

• Clarification of Holding of AGM through Video Conferencing

  

• Clarification on passing of Ordinary and Special Resolutions under Companies Act 2013

  

• Companies (Prospectus and Allotment of Securities) Rules,2022

  

• Notice of General Elections for ICLS Officers Association

  

• Notification regarding designation of Special Court us. 435 of the Act

  

• Special Court Notification for State of Jharhkhand

  

• Income Tax 12th Amendment Rules, 2022

  

• MPC Meeting on 02.05.2022 to 04.05.2022

  

• Electronic filing and Issuance of Preferential Certificate of Origin

  

• Extension of Date for Mandatory electronic filing of Non-Preferential Certificate of Origin

  

• Advance ruling on whether activity of developing and operating a Coal mine

  

• Advance ruling on whether construction services provided by the applicant to UPRNN

  

• Notification No. 222022 Customs, Seeks to give effect to the first tranche of India UAE CEPA

  

• Notification No. 232022 Customs, Seeks to amend the various Customs Tariff notifications in order to align the HS Codes

  

• Notification No. 24 2022 Customs, Seeks to amend the notification No. 112018 Customs

  

29th April 2022

• Master Circular for Infrastructure Investment Trusts (InvITs)

  

• Master Circular for Real Estate Trusts (REITs)

  

• Modification in the Operational Guidelines for Foreign Portfolio Investors

  

• Reduction of timelines for listing of units of Infrastructure Investment Trust

  

• Reduction of timelines for listing of units of Real Estate Investment Trust

  

• Incentive received from Intel inside US LLC under Intel Approved Component Supplier Program (IACSP) is not considered as Trade Discount

  

• Advance Ruling on Whether Marketing Services agreed to be provided by the Applicant under Marketing Services Agreement agreed to enter into will constitute supply of ' Support Services' falling under HSN Code 9985 or as 'Intermediary Services' classifiable under HSN Code 9961/9962?

  

• Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order

  

• Exemption of customs duty and health cess on import of oxygen, oxygen related equipment and COVID-19 vaccines, up to 30th September, 2021 given in Notification No.28/2021 Customs dated 24th April 2021 may not be denied, merely on the issue of not observing the procedure

  

• Amendment of notification No. 12/97-Customs (N.T.) dated the 2nd April, 1997

  

• Revised guidelines for National Risk Management Committee (NRMC) for Customs & GST

  

22nd April 2022

• Streamlining the process of public issues and redressal of investor grievances

  

• Clause (48D) of Section 10

  

• clause (iii) of sub-section (1) of section 35

  

• Government eases norms under export incentive scheme for the ease of doing business

  

• Enactment of Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fees, Act 2022 to reduce pending litigation and unlock outstanding dues under MVAT Act

  

• Determination of Exchange rate for conversion of foreign currency

  

15th April 2022

• Clarification on applicability of Regulation 23(4) read with Regulation 23(3)(e)

  

• Comprehensive Risk Management Framework for Electronic Gold

  

• Operational Circular for issueand listingof Non-convertibleSecurities, Securitised DebtInstruments, Security Receipts, Municipal Debt Securitiesand Commercial Paper

  

• Risk value of commodities for risk-o-meter

  

• Standard Operating Procedures (SOP) for dispute resolution available under the stock

  

• Clarifications with respect to Temporary Surrender of Professional Membership

  

• Telangana Advance Ruling on whether registration is required in the state in which goods are imported if the said goods are directly sold from the port of importation to the customers located across different states in India.

  

• Powers assigned to the officers for registration for the state of Rajasthan

  

• Extension for filing annual VAT report for F.Y. 2020-21

  

• Amendment in Standard rate and Agriculture Infrastructure and Development Cess rate

  

• Amendment in tariff Value for specified goods

  

8th April 2022

• Standardization of industry classification- Applicability to Credit Rating Agencies (CRAs)

  

• Standardisation of Ratings Scales Used by credit rating agencies - Extension of timeline for implementation

  

• Revision of UPI limits in Public Issue of Equity Shares and convertibles

  

• Guidelines in pursuance of amendment to SEBI KYC Registration Agency (KRA) Regulations, 2011

  

• Execution of ‘Demat Debit and Pledge Instruction’ (DDPI) for transfer of securities towards deliveries / settlement obligations and pledging / re-pledging of securities

  

• Companies (Indian Accounting Standards) Amendment Rules, 2022

  

• e-Dispute Resolution Scheme, 2022

  

• Income Tax (Fifth-Amendment) Rules, 2022

  

• Income Tax (Sixth-Amendment) Rules, 2022

  

• Income Tax (Seventh Amendment) Rule, 2022

  

• Section 89A - notified countries

  

• Maharashtra Advance Ruling whether the composite supply of works contract the GST Rate @ 5% i.e. 2.50% CGST, 2.50% SGST is applicable to the Tax Payer?

  

• Maharashtra Advance Ruling on whether such escalated value shall be added to taxable value under Section 15 ofCGST Act 2017 or otherwise?

  

• The Rajasthan goods and services tax ACT, 2017 issued circular Regarding correct submission of return(s) under GST.

  

• The Bihar taxation laws (relaxation of period of limitation provisions act), 2002

  

• Chhattisgarh VAT Act, 2005 - Exemption of class of goods under VAT

  

• Amendment in the Notification No. 40/2015-Customs, substituting International institute of Dimond grading and research India pvt ltd Surat Gujarat India with "De Beers India Private Ltd, Surat, Gujarat, India"

  

1st April 2022

• Product specifications pertaining to the Electronic Gold Receipts (EGR segment in India

  

• Calculation of investment concentration norm for Category III AIFs

  

• Operational guidelines for ‘Security and Covenant Monitoring’ using Distributed Ledger Technology (DLT)

  

• Timelines for Rebalancing of Portfolios of Mutual Fund Schemes

  

• Clarification on applicability of regulation 23 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015in relation to Related Party Transactions

  

• Amendment to the insolvency and bankruptcy board of India (online delivery of educational course and continuing professional education by insolvency professional agencies and registered valuers organisations) guidelines, 2020

  

• Faceless Jurisdiction of Incometax Authorities Scheme, 2022.

  

• Relaxation and Amendment of Certain Provisions08-Relaxation and Amendment of Certain Provisions

  

• Income-tax (Third Amendment),Rules, 2022.

  

• e-Assessment of Income Escaping Assessment Scheme, 2022.

  

• Export policy of Hydrofluorocarbons (HFCs) has been revised from ‘free’ to ‘restricted’ category with immediate effect and export authorisations would be issued based on NOC from Ministry of Environment, Forest, and Climate Change (MoEF&CC)

  

• Extention of export of rice (Basmati and NonBasmati) to EU member states and other European Countries namely United Kingdom, Iceland, Liechtenstein, Norway, and Switzerland only will require certificate of inspection from Export Inspection Agency (EIA)/ Export Inspection Council (EIC). Export to remaining European countries (except United Kingdom, Iceland, Liechtenstein, Norway, and Switzerland) will require certificate of inspection by EIC/ EIA for export from 01 July 2022.

  

• Amendment in Import policy of Urad [Beans of the SPP Vigna Mungo Hepper] and Tur/Pigeon Peas (Cajanus Cajan)

  

• Advisory for e-Invoice for Taxpayers having annual turnover exceeding Rs. 20 Crores-reg

  

• Rajasthan E-way Bill Amendment

  

• Gujarat State Advance Ruling- in case of GSRTC in which GSRTC entered agreement with M/s Ashapura Trade and Transport Private Limited to provided space in its buses, on top of the bus as well as in bus cabin, for transporting parcels of Ashapura

  

• Kerala VAT Amnesty Scheme

  

25th March 2022

• Standardisation of industry classification - Revision in Chapter - XIV of Operational Circular for issue and listing of Non-convertible Securities, Securitised Debt Instruments, Security Receipts, Municipal Debt Securities and Commercial Paper

  

• Change in control of Sponsor andor Manager of Alternative Investment Fund involving scheme of arrangement under Companies Act, 2013

  

• Introduction of Options on Commodity Indices - Product Design and Risk Management Framework

  

• Relaxation of E-Way bill in the state of Maharashtra

  

• Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19

  

• Maharashtra Amnesty Scheme 2022

  

18th March 2022

• Revision in Orders Per Second limit for algorithmic trading in Commodity Derivatives Segment of the Stock Exchange

  

• Discontinuation of usage of pool accounts for transactions in the units of Mutual Funds: Clarifications with respect to Circulars dated October 4, 2021

  

• Income-tax deduction from salaries during tile financial year2021-22 under section 192 of tile income-tax act, 1961.

  

• Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1 )(ii)/(iia)/(iii) of the Income-tax Act,1961 (the Act) - reg.

  

• Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filin g of Form 10-IC for Asscssmcnt Year 2020-21- Reg.

  

• Reserve Bank of India (Regulatory Framework for Microfinance Loans) Directions, 2022

  

11th March 2022

• Automation of disclosure requirements under SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011-System Driven Disclosures - Ease of doing business.

  

• Change in UPI limits - Revision to Operational Circular for issue and listing of Non-convertible Securities, Securitised Debt Instruments, Security Receipts, Municipal Debt Securities and Commercial Paper

  

• Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022.

  

• Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST.

  

• The Maharashtra Government has announced the Amnesty Scheme 2022 to settle the cases pertaining to the period for payment of the requisite amount will be from April 1st 2022 to September 30th 2022

  

4th March 2022

• Approach to securities market data access and terms of usage of data provided by data sources in Indian securities market

  

• Swing pricing framework for mutual fund schemes – Extension of timeline

  

• Extension to SEBI Circular on “Relaxation in adherence to prescribed timelines issued by SEBI due to Covid 19” dated April 13, 2020

  

25th February 2022

• Approach to securities market data access and terms of usage of data provided by data sources in Indian securities market

  

• Swing pricing framework for mutual fund schemes – Extension of timeline

  

• Extension to SEBI Circular on “Relaxation in adherence to prescribed timelines issued by SEBI due to Covid 19” dated April 13, 2020

  

18th February 2022

• CBIC notified the foreign currency exchange rates for Imports and Exports

  

• CBIC notifies concessional AIDC rates on import of Crude Palm oil and Lentils

  

• CBIC notifies Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

  

• EPFO mulls new pension scheme for those drawing salary above Rs 15

  

11th February 2022

• Trading features pertaining to the Electronic Gold Receipts (EGR) segment

  

• Corrigendum to Master Circular for Depositories dated February 05, 2021 on Opening of demat account in case of HUF

  

• Standard Operating Guidelines for the Vault Managers and Depositories - Electronic Gold Receipts (EGR) segment

  

• Appointment of Shri Ravi Mital as Chairperson

  

4th February 2022

• Framework for conversion of Private Listed InvIT into Public InvIT

  

• Conversion of Private Unlisted InvIT into Private Listed InvIT

  

• Circular on Audit Committee of Asset Management Companies (AMCs)

  

28th January 2022

• Change in control of the asset management company involving scheme of arrangement under Companies Act, 2013

  

• Schemes of Arrangement by Listed Entities

  

21st January 2022

• Issuance of Securities in dematerialized form in case of Investor Service Requests

  

• National Skill Development