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Circulars
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GST/2021-22/35/Commercial Tax - 20-04-2022 GST - States
Clarification in respect of certain GST related issues
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Input tax credit timing clarified: debit note date governs eligibility, with e invoice QR accepted and export duty exclusion for refunds.
The date for determining the financial year for input tax credit on debit notes is the date of issuance of the debit note; the delinking amendment governs credits availed on or after the amendment's effective date. Where an e invoice with an embedded IRN exists, the QR code may be produced electronically in lieu of a physical tax invoice during movement of goods. The refund restriction in the proviso applies only to goods actually subject to export duty; goods with nil or exempt export duty are excluded from that restriction.
ETD-070001/42/2022-GST CELL-ETD - 20-04-2022 GST - States
Standard Operating Procedure for processing Reimbursement of SGST on films by the Excise and Taxation Department
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SGST reimbursement for films: registered suppliers must file GSTR returns, submit FORM AR-1 with CA certification, and meet verification checks.
Reimbursement of SGST on specified films is an executive concession, not a statutory entitlement; it excludes B2B supplies and is available only to the registered supplier who issued the invoice after filing FORM GSTR-1 and FORM GSTR-3B. Applications must be submitted in FORM AR-1 with a CA certificate in FORM AR-2; the proper officer verifies activity, return filing, B2C declaration amounts and a minimum of ten sample tickets, then forwards recommendations to the Joint Commissioner (Range) who authorises sanction, while monthly FORM AR-3 reports are sent to Head Office.
04/2015-2020 - 20-04-2022 DGFT
Applications for allocation of Tariff Rate Quota (TRQ) under India - Mauritius CECPA for the for the financial year 2022-23
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Tariff Rate Quota allocation now on first-come, first-served basis with no closing date for online applications.
Online applications for allocation of Tariff Rate Quota under the India-Mauritius CECPA will be considered on a First Come, First Served basis for the financial year, following an amendment to condition (ii)(f) of Annexure III to Appendix 2A of the Foreign Trade Policy. The DGFT, invoking powers under paragraphs 1.03 and 2.04 of the Foreign Trade Policy, has removed any end date for submission of online TRQ applications for the year while keeping other modalities unchanged.
01 - 19-04-2022 FEMA
Limits for investment in debt and sale of Credit Default Swaps by Foreign Portfolio Investors (FPIs)
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FPI investment limits: sectoral caps retained for government, state and corporate debt; CDS notional sale restricted.
FPI investment ceilings for FY 2022-23 keep existing caps of 6% for Government securities, 2% for SDLs and 15% for corporate bonds, retain the Fully Accessible Route for specified securities, allocate G sec increments 50:50 between General and Long term sub categories and add the full SDL increment to General SDLs; revised absolute limits for the two half year tranches are published. An aggregate cap on the notional amount of CDS sold by FPIs is fixed at 5% of outstanding corporate bonds with an additional notional limit allocated for FY 2022 23.
F.17 (131-Pt.-II) ACCT/GST/2017/ 7746 - 13-04-2022 GST - States
Related to Central Registration Unit GST
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Authorisation for physical verification of place of business delegated to Central Registration Unit officers, enabling approval for GST registration checks.
Authorisation is conferred to the Joint Commissioner/Deputy Commissioner, Central Registration Unit, State Tax, Jaipur to give approval for physical verification of place of business to the proper officers under the Rajasthan Goods and Services Tax Rules, 2017, by exercise of powers in the provisos to sub rule (1) and sub rule (2) of rule 9.
Circular No. 1/2022-23 - 13-04-2022 GST - States
Judgment of Hon’ble Supreme Court of India in Civil Appeal Nos. 10466-10476 of 2011 in the case of State of Karnataka & Another v. State of Meghalaya & Another upholding the validity of Karnataka Tax on Lotteries Act, 2004 (Karnataka Act No. 4 of 2004) - Instructions for implementation of the said Act with regard to Assessment/ Reassessment/Recovery of taxes etc
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State legislative competence upheld: state tax on lotteries applies to out of state promoters, prompting assessments and recoveries.
Supreme Court upheld the Karnataka Tax on Lotteries Act, 2004 as within State legislative competence and deemed effective from 10 December 2003. Assessing authorities must complete pending assessments, rectify or reassess orders that granted exemptions under the earlier High Court Division Bench decision, and recover assessed tax, penalties and other dues. Joint Commissioners must personally monitor compliance, ensure divisional officers identify all connected cases, submit case wise and year wise reports within three months, and use the departmental upload of the Act and promoter list as a non exhaustive reference.
03/2015-2020 - 13-04-2022 DGFT
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'
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Export Promotion Capital Goods Scheme amended to relax extension timelines, require online EO reporting, and streamline EODC procedures.
Amendments to the Export Promotion Capital Goods Scheme extend timelines for extension and regularisation of export obligation periods, introduce structured late fees and composition fees for shortfalls, require online annual reporting of EO fulfilment with late filing penalties, and modernise issuance and electronic forwarding of Export Obligation Discharge Certificates to ICEGATE. Automatic proportional enhancement of authorizations for limited excess imports is retained with obligation to pay additional fee at EODC application, and defaults entail payment of customs duties, taxes, cess and interest.
Trade Notice No. 01/2022-23 - 11-04-2022 DGFT
Re-operationalisation of Scrip Transfer Recording Module
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Scrip transfer controls introduced: timed transfer windows, daily transfer caps, automated unlinking and flagged IEC restrictions.
Re-operationalisation of the Scrip Transfer Recording Module reinstates the IT mechanism with added controls: staged time-lags for initial and successive transfers and after IEC modification, daily limits on transfers per IEC, mandatory registration of original duty scrip at the Port of Registration, automated Email/SMS alerts to IEC contacts, automatic de-linking of Users and DSC/Aadhaar registrations at set intervals, and blocking of flagged IECs from using the module until rectified.
SEBI/HO/IMD/IMD-II DOF3/P/CIR/2022/49 - 11-04-2022 SEBI
Risk value of commodities for risk-o-meter
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Risk value of commodities: volatility based scoring now determines risk o meter levels for mutual fund commodity investments.
Mutual fund investments in commodities must receive a risk o meter score derived from the commodity's annualized volatility computed quarterly using the past 15 years of the commodity's benchmark index. Volatility bands map to risk values: 20% = 6 (Very High). The rule modifies the earlier Annexure A provision for gold and related instruments and takes immediate effect, requiring AMCs and trustees to apply the volatility based scoring.
SEBI/HO/CDMRD/CDMRD_DRM/P/CIR/2022/50 - 11-04-2022 SEBI
Comprehensive Risk Management Framework for Electronic Gold Receipts (EGR) segment
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Risk management framework for Electronic Gold Receipts mandates VaR, extreme loss margins, collateral rules and T+1 settlement.
The circular mandates a risk management framework for the EGR segment requiring members to deposit liquid assets with the Clearing Corporation to cover MTM losses, a 99.9% VaR margin and a minimum Extreme Loss Margin, with daily valuation, prescribed asset haircuts, concentration limits, and rules for upfront collection on gross open positions. It sets operational rules for early pay-in, T+1 rolling settlement, auctions and close-out pricing, reporting and penalties for short/non-collection of client margins, segregation and pledge of EGR, a dedicated Core Settlement Guarantee Fund and stress-testing and default waterfall obligations for Clearing Corporations.
Public Notice No. 15/2022 - 11-04-2022 Customs
Commissioning and commencement of operation of Mobile X-ray Container Scanner (MXCS) at Syama Prasad Mookerjee Port, Kolkata (SMPK); Procedure to be followed for containers selected for scanning at MXCS
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Container scanning procedure at the port sets out holds, movement controls, seal checks, and clearance only after clean scanning.
Commissioning of a Mobile X-ray Container Scanner at Syama Prasad Mookerjee Port, Kolkata is accompanied by a detailed procedure for containers selected for scanning. The notice sets out the role of the Container Scanning Division, the method of selection and intimation, insertion of system holds for CMAO and CTAO containers, movement only through Gate No. 4 to the scanner yard, record-keeping, seal verification, scanning, mandatory re-entry through Gate No. 8, communication of scan results, issuance of customs documents for containers found Scanned Clean, and segregation of Not Clean containers for 100% examination.
IBBI/IP/2022 - 11-04-2022 IBC
Clarifications with respect to Temporary Surrender of Professional Membership
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Temporary surrender of professional membership ceases to exist, replaced by Authorisation for Assignment under IBBI model bye laws.
Temporary surrender of professional membership under the model bye laws no longer operates following substitution of the relevant bye law provision; the introduced Authorisation for Assignment replaces that mechanism as the governing regulatory arrangement for insolvency professionals.
SEBI/HO/CFD/SSEP/CIR/P/2022/48 - 08-04-2022 SEBI
Standard Operating Procedures (SOP) for dispute resolution available under the stock exchange arbitration mechanism for disputes between a listed company and its shareholder(s)/ investor(s)
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Stock exchange arbitration for listed company-shareholder disputes; exchanges must adopt SOPs and publish procedures for investor service issues.
Stock exchange arbitration is mandated for disputes between listed companies and shareholders/investors concerning investor services and entitlements; exchanges must adopt SOPs to resolve transfer, demat/remat, duplicate share, transposition and corporate benefit disputes, apply the mechanism to RTAs acting for companies, notify listed issuers and publish the SOPs on their websites, and implement the directive under the regulator's statutory investor-protection powers with immediate effect.
SEBI/HO/CFD/CMD1/CIR/P/2022/47 - 08-04-2022 SEBI
Clarification on applicability of Regulation 23(4) read with Regulation 23(3)(e) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 in relation to Related Party Transactions
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Omnibus approval validity for material related party transactions clarified, with AGM approvals lasting until the next AGM within fifteen months.
The circular clarifies that omnibus approvals by an audit committee are subject to the one year limit under Regulation 23(3)(e). Shareholder omnibus approval for material related party transactions given at an Annual General Meeting is valid only until the next AGM and in no case for more than fifteen months. Omnibus approvals obtained in general meetings other than an AGM shall not exceed one year. Stock exchanges must notify listed entities and publish the circular.
F.17(131-Pt.-II) ACCT/GST/2017/7739 - 07-04-2022 GST - States
Functioning of Central Registration Unit for GST registrations
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GST registration allocation: central unit handles statewide registrations while circle officers handle local registrations subject to pecuniary limits.
Assignment of GST registration functions delegates statewide registration powers under sections 25-27 to the Assistant Commissioner at the Central Registration Unit, while sections 28-30 are allocated to circle/ward Joint/Deputy/Assistant Commissioners within their territorial jurisdictions subject to pecuniary limits; substitution by the Additional Commissioner (Adm.) is provided if a local officer is unavailable, and pending applications on the effective date are to be decided by officers authorised under the prior notification.
02/2015-20 - 07-04-2022 DGFT
Amendment in details of an authorized agency under Appendix 2E of FTP, 2015-2020
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Amendment to authorized agency updates name and contact details for Certificate of Origin issuance.
Amendment to the Appendix 2E entry authorizing issuance of Certificate of Origin (Non Preferential): Ernakulam Chamber of Commerce is renamed Kerala Chamber of Commerce & Industry and its postal address, email contact ([email protected]) and mobile numbers are revised in the Kerala listing of authorized agencies.
SEBI/HO/MIRSD/DoP/P/CIR/2022/46 - 06-04-2022 SEBI
Guidelines in pursuance of amendment to SEBI KYC Registration Agency (KRA) Regulations, 2011
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KYC validation obligations strengthened: KRAs must validate Aadhaar-based records and issue reusable KRA identifiers.
SEBI mandates KRAs to securely store KYC data and independently validate records where Aadhaar was used as an OVD, authenticating Aadhaar via UIDAI, verifying mobile/email by OTP when not Aadhaar seeded, and checking PAN against the Income Tax database. KRAs must notify RIs of deficiencies, develop uniform validation systems and integrate with RIs, assign a unique KRA identifier on successful validation for client reuse, and retain proof of communication; non Aadhaar OVD records will be stored but not validated unless Aadhaar is provided.
Circular No.6/2022 - 06-04-2022 GST - States
Kerala State Goods & Services Tax Act, 2017 – detention of goods in the course of transportation on the ground of undervaluation – Judgment of Hon’ble High Court of Kerala – procedure to be followed – instructions issued
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Undervaluation relative to MRP: detention solely on that basis prohibited; procedural verification and reporting required before action.
Detention of goods in transit solely because invoice value is below MRP is impermissible; intelligence squads must not detain or issue show cause notices on that sole ground. Suspected undervaluation must be recorded by uploading invoice details via the Mobile App and reporting to the jurisdictional officer and district Joint Commissioner. Intelligence squads must collect documentary evidence of actual supply value and classification, after which the jurisdictional officer shall verify and then take any further action as provided by law.
SEBI/HO/CFD/DIL2/CIR/P/2022/45 - 05-04-2022 SEBI
Revision of UPI limits in Public Issue of Equity Shares and convertibles
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UPI limit increase requires UPI use and UPI ID submission for eligible retail public-issue applications via specified intermediaries.
Revision of Unified Payment Interface (UPI) transaction limit for ASBA payments requires all individual investors whose application amount does not exceed the revised per-transaction cap to use UPI and provide their UPI ID in the bid-cum-application form when applying through a syndicate member, eligible stock broker, eligible depository participant, or eligible registrar to an issue and share transfer agent; the change is operative for public issues opening on or after the stated effective date.
GST Circular No.1/2022 - F.17 (134-Pt.-II) ACCT/GST/2017/ 7730 - 05-04-2022 GST - States
Regarding correct submission of return(s) under GST
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Input Tax Credit reporting: taxpayers must correctly declare ineligible ITC and reversals in GST returns to ensure fund settlement.
Correct reporting of Input Tax Credit of IGST on interstate and import supplies in GSTR 3B is required because settlement and apportionment of IGST funds depend on these disclosures. Reversals under Rules 42/43 and Rule 37 must be reported in Table 4(B); ineligible ITC under Section 17(5) in Table 4(D)(1); and blocked or other ineligible credits under Section 17(4) and Rule 38 in Table 4(D)(2). Omissions for FY 2021-22 are to be rectified in GSTR 9; from FY 2022-23 onwards corrections must be made in the subsequent GSTR 3B by giving the net effect.

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GST - States

Processing of refund applications filed by Canteen Stores Department (CSD).

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Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and ... Summary

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Acts Income Tax
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