Inter State supply reporting must include place of supply details to secure correct GST allocation and ITC settlement.
Registered persons must report place of supply wise inter State supplies to unregistered persons, composition taxable persons and UIN holders in table 3.2 of Form GSTR-3B and corresponding GSTR-1 tables, ensuring invoice and customer database accuracy. Table 4(A) of Form GSTR-3B is auto populated from Form GSTR-2B; absolute and statutory ineligible ITC reversals must be shown in table 4(B)(1), provisional/reclaimable reversals in table 4(B)(2), and net ITC credited to the electronic credit ledger equals 4A minus [4B(1)+4B(2)].

Transhipment via riverine-rail routes enables Bangladesh FCL exports through India under mandatory registration, bonding and e-seal tracking.
Transhipment of Bangladesh's containerized exports is allowed via Hemnagar into India by barge to Kolkata/Haldia and then by rail to Nhava Sheva/Mundra for export; restricted to FCL containers and excluding prohibited/security sensitive goods. An authorised carrier must register, furnish a bond equivalent to twice the value of goods, provide three working days' advance intimation, file a quadruplicate Bill of Transhipment with declared OTLs, supply loading plans, and ensure cargo security using OTLs, RFID tarpaulin seals and ECTS tracking, with Customs checks and electronic transmission of BoT and monitoring at each stage.

Transitional credit portal reopening allows one-time filing or revision of TRAN-1/TRAN-2, subject to verification and documentation.
GSTN will open the common portal to permit a one-time filing or revision of Form GST TRAN-1 and TRAN-2 during the reopened window. Filers must electronically sign submissions, upload the Annexure A declaration and TRANS 3 where applicable, and may edit forms only before clicking "submit." TRAN 2 claims must be consolidated into a single form with the last month shown as the tax period. Filers must submit a self-certified copy to the jurisdictional tax officer within seven days and retain supporting records for verification; accepted transitional credit will be posted to the electronic credit ledger after adjudication.

Vires challenges: insolvency professionals must notify the regulator so it can consider impleading to defend Code provisions.
Insolvency professionals must notify the Insolvency and Bankruptcy Board of India of any current or future cases contesting the vires, interpretation or applicability of the Code, Rules or Regulations, providing case papers and brief issues; pending cases were to be submitted to the Board's designated email by September 2022 and future cases must be reported promptly to enable the Board to consider impleading and defending the statutory scheme.

Territorial jurisdiction of State tax officers is reorganised across Assam by revised zonal and unit-wise allocation.
Territorial jurisdiction of State tax officers under the Assam Goods and Services Tax Act, 2017 is reassigned by order issued in exercise of statutory power under section 4(2). The order supersedes the earlier territorial jurisdiction arrangement and specifies the classes of officers who may exercise powers within defined territorial limits across Assam. The allocation covers Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and Superintendents posted in the Principal Commissioner's office and in the various zonal and unit offices. It maps jurisdiction by zone and unit, linking each office to designated districts, sub-divisions, police-station areas, and detailed boundary descriptions.

TDS on benefits/perquisites clarified: exemptions for institutional loan waivers, pure agent reimbursements, group event option, and specified exclusions.
Circular clarifies implementation of TDS on benefits/perquisites under section 194R: specified financial institutions' one time loan settlements/waivers are excluded from TDS; genuine "pure agent" reimbursements under GST valuation rules are not treated as benefits; reimbursements already forming part of consideration and taxed under other TDS provisions do not attract additional section 194R deduction; group event benefits may be left nondeductible if the provider elects to disallow the expense; diplomatic/international organizations and bonus/right share issues to all shareholders by publicly substantially interested companies are excluded from TDS.

Fraudulent input tax credit: recipients who avail and utilize ITC on fake invoices face demand, recovery and penalties.
Issuance of invoices without any underlying supply is not supply under the TNGST Act, 2017 and the issuer incurs no tax demand under sections 73/74 though liable under section 122(1)(ii); a recipient who fraudulently avails and utilizes input tax credit is liable to demand, recovery and penalty under section 74 with interest under section 50 (and section 75(13) bars duplicate penalty), while passing on ineligible ITC without actual supply attracts penal provisions under sections 122(1)(ii) and 122(1)(vii), with possible invocation of section 132 depending on facts.

Export prohibition on broken rice restricts exports, allowing only consignments loaded or registered before the policy change.
Export policy for broken rice under ITC (HS) code 1006 40 00 is amended from Free to Prohibited, with the transitional arrangement in Para 1.05 excluded. A short exception permits export of consignments that were loaded, had shipping bills filed with vessels berthed/anchored and rotation numbers allocated, or were handed to Customs and registered prior to the notification, subject to port authority confirmation where applicable.

Transitional credit filing window reopened: one time portal filing/revision of TRAN 1/TRAN 2 with verification and ledger reflection.
The Supreme Court directed temporary reopening of the GST common portal permits a one time filing or revision of FORM GST TRAN 1/TRAN 2 for transitional credit, requiring upload of Annexure A and TRANS 3 where applicable, consolidation of TRAN 2 claims into a single form, submission of a self certified copy to the jurisdictional officer within seven days, and preservation of supporting records; submitted forms become frozen upon filing, claims will be verified by officers who will pass orders and, if allowed, reflect credit in the Electronic Credit Ledger.

Deemed export documentation updated: Form A with recipient endorsed tax invoice now accepted as proof for supplies to EOUs.
Deemed export documentation is partially amended: invoices or invoice statements signed by the receiving unit remain primary evidence; Project Authority Certificates are acceptable for non excisable supplies or excisable items used in non excisable products. Supplies to EOU/EHTP/STP/BTP must follow the GST circular procedure; a copy of Form A with the recipient endorsed tax invoice will be accepted as proof. For intermediate suppliers exporting directly for an ultimate exporter under Advance Authorisation or DFIA, the shipping bill endorsed with the intermediate supplier's name and relevant file/authorisation numbers must be furnished.

TRQ reporting and surrender obligations updated; noncompliance may prompt cancellation and reallocation to other importers.
TRQ allottees for crude soybean and crude sunflower oil must submit evidence of planned imports and payment arrangements, including advance payment details and purchase contracts or Letters of Credit with SWIFT reference, and notify any surrender of allocated quantities to designated email addresses by the specified deadline; failure to comply will result in cancellation and reallocation of TRQ, and unutilized quantities will be deducted from proposed allocations in the next allocation period.

Concessional import duty rules broadened to cover specified end use, allow limited utilisation extensions, and revise guarantee norms.
The 2022 IGCR Rules broaden IGCR coverage while retaining core procedures: where utilisation time is unspecified six months applies, with a one time three month extension possible for reasons beyond the importer's control; mandatory intimation, IIN generation, bond submission, record maintenance and monthly statement filing continue, and a new online confirmation form allows immediate bond re credit by the jurisdictional AC/DC prior to the monthly statement.

AGMARK certification requirement suspended for imported food consignments pending further orders, altering import compliance obligations.
The AGMARK certification requirement for imported food consignments is placed in abeyance pending further orders, following FSSAI's advisory that the Directorate of Marketing and Inspection does not issue overseas certification under the Agricultural Produce (Grading and Marking) Act. The Board has modified its earlier Instruction No. 12/2020 to reflect this temporary suspension and instructs that implementation issues be reported to the Board.

Section 67 search powers and transit checks under Section 68 must remain strictly within legal limits.
Vigilance and Enforcement units may act under Section 67 for inspection, search and seizure of business premises and warehouses, while Section 68 applies only to goods in transit. Where a discrepancy is found during survey between physically found goods and the goods declared in the books of account, further action under the relevant provisions of the State Act must be taken by the Vigilance/Enforcement unit itself. The powers under Section 68 must be exercised strictly in respect of goods in transit and in accordance with the established legal framework.

Transitional credit filing reopened-one time portal window allows aggrieved taxpayers to file or revise TRAN 1/TRAN 2 claims.
The circular reopens the GSTN common portal to allow aggrieved registered taxpayers a one time opportunity to file or revise claims for transitional credit using FORM GST TRAN 1 and FORM GST TRAN 2, subject to electronic verification and upload of a prescribed Annexure A declaration (and TRANS 3 where applicable). Claims will be verified by jurisdictional officers, who will adjudicate on merits after granting hearing and, if allowed, reflect the transitional credit in the Electronic Credit Ledger. Once submitted and filed on the portal the form is frozen and no further revisions under this dispensation are permitted.

Closed-container inland-waterway exports: ICD-cleared containers to Bangladesh require e-seals, ECTS tracking and port transshipment controls.
Export containers cleared at ICDs may be moved to Bangladesh via inland waterways in two legs: first from ICD to Kolkata/Haldia by road or rail after grant of the Let Export Order, with containers sealed using RFID e seals declared in the Shipping Bill and LEO issued under EDI/RMS; second, verification of e seals at the gateway port, submission of a container placement plan, loading onto barge/vessel with tarpaulin and ECTS monitoring where feasible, transmission of seal and placement data to LCS Hemnagar, re verification at Hemnagar, and final border crossing report enabling EGM reconciliation and discharge of the transshipment bond.

Line of Credit conditions mandate majority Indian sourcing and RBI procedural compliance for project export financing under FEMA.
Exim Bank's Government of India supported Line of Credit finances the Parliament building project in Eswatini subject to Foreign Trade Policy eligibility and Exim Bank approval. At least 65 per cent of contract value must be sourced from India, with remaining procurement permitted abroad. Shipments require Export Declaration Form/Shipping Bill filing per RBI instructions. No agency commission is payable under the LoC, though exporters may remit commission from their own funds or EEFC balances after realization, subject to AD Category I bank compliance. Directions are issued under FEMA without prejudice to other approvals.

Uploading of e-BRCs required for shipping bills with RoSCTL scrips; deadline extended to 30.09.2022, compliance mandated.
Exporters who availed RoSCTL scrips for shipping bills up to 31.12.2020 must upload the corresponding e-BRCs on the DGFT server by 30.09.2022; failure to comply will permit jurisdictional Regional Authorities to initiate enforcement action under the Hand Book of Procedures, with no further extensions after the deadline.

Disposal of seized gold: clarified valuation, quarterly transfer cycle, minimum handover threshold, and inclusion of pure gold jewellery.
This Instruction modifies Instruction No.27/2021-Customs to require recording gold purity at seizure, entering tariff value or an average market price in the stock register at handover to the processor, and using tariff value for refunds where seizure occurred in a customs area or average market price where it did not; the average market price is to be approved by the Joint Pricing Committee. It prescribes a quarterly schedule for certification, intimation, handover, delivery and realisation, sets a minimum accumulation threshold before intimating the processor with an exception for the final quarter, expands the procedure to 24-carat jewellery, and revises zone-to-mint mappings.

Prosecution guidelines under the CGST Act direct enforcement officers to follow CBIC instruction with the state manual.
Guidelines for launching prosecution under the CGST Act, 2017 were circulated for implementation by field officers. The communication refers to CBIC Instruction No. 04/2022-23 on prosecution and criminal proceedings for certain offences under Section 69 and Section 132, and directs officers to read it together with the State Tax Department's Enforcement Manual, which contains the procedures relating to arrest and prosecution.