Enforcement jurisdiction controls consequential actions, while jurisdictional tax authority must issue recurring show cause notices and handle refunds.
All consequential actions arising from an enforcement action lie with the authority that initiated the enforcement, while refunds must be granted by the jurisdictional tax authority administering the taxpayer. Recurring SCNs do not require fresh investigation and should therefore be issued by the jurisdictional authority that maintains the taxpayer's records and assessments rather than by the initiating investigating authority.

Festival season GST enforcement targets taxable goods, e-commerce transactions, vehicle checks, and daily progress reporting.
Intensive enforcement against possible GST tax evasion was directed during the festival season from 17-10-2022 to 31-10-2022, in view of the sharp rise in sales, stocking, transport, and e-commerce movement of taxable goods such as gold and bullion, dry fruits, sweets, electrical and electronic goods, textiles, readymade garments, utensils, gift items, FMCG goods, and firecrackers. Vigilance/Enforcement units and Mobile Squad units were instructed to inspect relevant business premises, warehouses, cold storages, vehicles, and online transactions, and to submit daily progress reports in a prescribed format.

Export quota for broken rice requires authenticated LCs and online DGFT authorisation within prescribed timelines.
Allocation of a quota of 3,97,267 MT for export of broken rice under HS Code 1006 40 00 is notified and export remains Prohibited except via quota-based Registration Certificate/Permission issued by DGFT; applications must be filed online in the DGFT ECOM system within the prescribed window, include purchase order/invoice and LC authenticated by the recipient bank, meet LC and bank message exchange date requirements prior to 8 September 2022, and will be examined per Handbook of Procedure para 2.72, with Export Authorisations valid until 31 March 2023.

General Authorization for Export after Repair permits re-export of imported controlled items to the same foreign entity subject to compliance and reporting.
A new GAER allows re-export of imported SCOMET items to the same foreign entity after repair in India when imported under a contract/MSA to an authorised repair facility, provided the exporter obtains a one-time GAER (with Bill of Entry on first shipment), the items retain original specifications with no value addition, subsequent shipments are reported quarterly to DGFT with shipping and Bill of Entry details, and exports to sanctioned or high risk destinations or where initial export authorization is suspended are excluded.

Social Stock Exchange must form a Governing Council to oversee registration, fundraising and disclosures by social enterprises.
SEBI requires each Social Stock Exchange to constitute a Social Stock Exchange Governing Council under Regulation 292D to oversee registration, fundraising and disclosures by Social Enterprises. The SGC must have at least seven members drawn from specified stakeholder categories, be supported by SSE administrative staff, meet at least four times a year, and operate under procedures and conflict-of-interest guidelines set by the stock exchange board. Its remit includes advising on SSE development, onboarding and listing procedures, disclosure adequacy, review of functioning and governance matters.

Cancellation or suspension of CRA registration halts regulatory recognition of its ratings and mandates orderly migration to other registered CRAs.
From the date of order or surrender request, a CRA must disclose the action, stop new mandates, permit client withdrawal and facilitate migration to other SEBI-registered CRAs; continue cooperation with SEBI and provide records until wound up. On surrender acceptance or winding up the CRA must return the certificate, cease representing itself as registered, suspend rating activity and make liability provisions. Cancellation leaves ratings valid until client withdrawal/migration or winding up; surrender leaves ratings valid until client withdrawal/migration or SEBI acceptance; suspension renders ratings invalid during suspension. Issuers must obtain ratings from other registered CRAs for regulatory compliance.

Customs broker licensing digitisation requires licensees to create portal profiles, enabling online management, uniform procedures, and support access.
Customs Brokers Licensing Management System (CBLMS) is introduced as a central online platform for end-to-end management of Customs Broker licensing processes. Its initial Customs Broker profile module requires integration of existing broker data and profile creation on the portal by Customs Brokers licensed under the applicable licensing framework. The system seeks to digitise administration, reduce physical interface, promote procedural uniformity, enable timely processing, and enhance accountability. Login credentials are linked to ICEGATE-registered mobile numbers, with portal guidance and helpdesk support available for profile-related issues.

RoSCTL duty credit scrips gain two-year validity while specified transferee-holder conditions are removed from the scheme framework.
RoSCTL Scheme amendments remove specified conditions concerning transferee-holders of duty credit scrips by deleting paragraph 4(2), paragraph 5(5), and the reference to "the transferee" in paragraph 6. Corresponding amendments to the Electronic Duty Credit Ledger Regulations extend the validity of RoSCTL scrips from one year to two years from their date of generation.

Suspension of SIONs suspends specified chemical product norms; exporters must seek Advance Authorization under Handbook procedures.
Immediate suspension of specified Standard Input Output Norms (SIONs) for listed chemical and allied export products is effected; exporters seeking Advance Authorization for those products must apply under Para 4.07 of the Handbook of Procedures, Vol. I, to obtain input entitlement through the prescribed procedural route.

Extension of Validity for Raw Sugar TRQ: export validity extended under Foreign Trade Policy provisions.
The Director General of Foreign Trade, under Paragraph 2.04 of the Foreign Trade Policy, amends Public Notice No. 28/2015-20 read with Public Notice No. 07/2015-20 to extend the validity for exports of raw sugar to the USA under the Tariff Rate Quota (TRQ) from 30.09.2022 to 31.12.2022. All other terms and conditions of the earlier notices remain unchanged.

Fraudulent Input Tax Credit triggers GST demand and exclusive penal liability; fake invoice issuers face separate penal provisions.
Issuing tax invoices without actual supply is not a "supply" and does not create tax demand under the DGST Act for the issuer, but the issuer is punishable for issuing invoices without supply. A recipient who fraudulently avails and utilizes ITC without receipt of goods/services is liable to demand and recovery of the ITC with interest and penal action under the fraudulent-ITC provision, with exclusivity of that penalty. If such a recipient passes on the credit by issuing invoices without supply, no tax demand arises for nonexistent outward supply, but penal provisions for issuing fake invoices and wrongful availment/utilization of ITC apply, and others who benefit may also be penalised.

Electronic Book Provider rules prioritise best-bid allocation and optional anchor investor portion, standardising bidding, disclosures and settlement.
Revision of the Electronic Book Provider (EBP) framework prescribes mandatory and optional use of the EBP platform for defined primary issuances, identifies eligible participants, mandates issuer disclosures in placement memoranda and term sheets, and replaces time-priority allocation with price- or yield-based allocation principles favouring the best bid. It introduces an optional anchor investor portion within the base issue with issuer-selected anchors and allocation limits, caps green shoe size, standardises bidding windows and anonymous order-driven bidding formats, requires detailed arranger disclosures, specifies pay-in and settlement via clearing corporations or escrow, prescribes debarment for pay-in defaults, allocates duties to issuers, RTAs and EBPs, and mandates annual CISA audit. The provisions take effect from the specified commencement date.

Import quota for Fresh Areca Nut permitted from Bhutan via specified land route, subject to DGFT registration and conditions.
The import policy amendment permits a specified annual quantity of Fresh (green) Areca Nut to be imported from Bhutan without application of Minimum Import Price, provided imports are effected only through the designated land customs station and accompanied by a valid Registration Certificate issued by DGFT. DGFT prescribes RC application via its Import Management System, sets per RC quantity limits, RC validity limits, and reserves the right to change allocation modalities; Customs (Kolkata) must establish mechanisms for RC registration, utilisation tracking and compliance monitoring.

Portal Access Allocation: role-based logins and a verification workflow ensure appropriate departmental access and data control.
Role-based login IDs and passwords are to be allotted on Boweb and Vyas Central per Circular No. 3186: Boweb roles (Assistant to Appellate Authority, Advance Ruling steno roles, Assistant to Commissioner, View Jurisdictional Record/Dashboard) are assigned to specified clerical, stenographer, inspector, computer, collection and number cadres; Vyas Central grants View/Enter/Edit permissions for module menus to those cadres for data feeding without a Verification option, with verification reserved to designated officers; sub-state and local administrators will provision credentials and offices must ensure staff receive access within the prescribed period and notify the ID section and headquarters.

Demat Debit and Pledge Instruction broadened to specified settlement, margin, mutual fund and open offer transfers with revocation rights.
DDPI is expanded to permit only specified uses: transfers from client BO accounts for exchange delivery/settlement obligations executed through the same broker; pledging/re-pledging to TM/CM for margin tied to exchange trades; Mutual Fund transactions on exchange order entry platforms subject to mutual fund circulars; and tendering in open offers via exchange platforms subject to open offer circulars. Securities transferred under DDPI must be credited to TM/CM pool accounts or clearing corporation demat accounts, DDPI must be registered in the client's demat account, and clients must be enabled to revoke or cancel DDPI.

Buffer yard procedures allow missed-vessel self-sealed containers to remain at the central parking plaza without prior customs permission.
Self-sealed containers that miss their vessel may be kept in the Central Parking Plaza Buffer Yard without prior Customs permission, eliminating the need to shift them to another buffer yard or container freight station. Hazardous cargo may be moved elsewhere only with case-specific permission, supported by weekly reporting and record maintenance. Custodians and service providers remain responsible for cargo safety, security, and compliance with the Customs Act and Handling of Cargo in Customs Areas Regulations.

RoSCTL scrip validity extended and transferee-specific conditions removed, altering scrip usability and ledger operation.
Amendments to RoSCTL remove conditions applicable to transferee-holders of rebate scrips and extend the validity period of electronic duty-credit scrips by substituting a longer term from the date of their generation; the Public Notice conveys these changes to stakeholders, directs reporting of difficulties, and treats the notice as a standing order for departmental officers.

RoDTEP amendments extend scrip validity to two years and remove transferee-holder conditions, affecting export duty remission rules.
Amendments to RoDTEP remove conditions related to transferee-holders by deleting specified paragraphs and the phrase "or the transferee," and revise the Electronic Duty Credit Ledger Regulations to extend scrip validity from one year to two years; the public notice directs reporting of difficulties and is to be treated as a standing order for departmental officers.

Health certificate requirement: integrated single food-safety certificate accepted for specified food imports if it contains required attestations.
An integrated/single health certificate is accepted at import clearance for specified food consignments provided it incorporates all food safety attestations and information required by the previously notified format; import clearance should proceed only when the integrated certificate contains the stipulated attestations, and implementation difficulties must be reported to the Board.

Interest waiver eligibility under SVLDRS affirmed for taxpayers who filed qualifying returns and paid tax before applying, including SCN demands.
Taxpayers who filed ST-3 on or before the prescribed cut-off and paid tax dues in full before filing under the Sabka Vishwas Scheme, 2019 are eligible for waiver of interest; this includes cases where interest was later demanded by a show-cause notice or an order-in-original, the payment prior to application preserving entitlement to interest relief.