Nutraceuticals inclusion expands SHEFEXIL jurisdiction, making nutraceutical products fall under its export promotion remit for facilitation.
The Director General of Foreign Trade amended Appendix 2T to add nutraceuticals to the list of products under the Shellac & Forest Products Export Promotion Council's jurisdiction, thereby bringing nutraceutical products within the Council's export promotion and facilitation remit alongside shellac, lac-based products, guar gum, herbs and minor forest produce, effective immediately.

Refund for unregistered person: temporary registration and portal filing enable tax refund where credit-note time has expired.
Enables unregistered recipients who bore tax on advance payments for services to obtain temporary registration on the common portal using PAN, complete Aadhaar authentication, enter a bank account in their name, and file FORM GST RFD-01 under the category Refund for Unregistered person with Statement 8, supplier certificate and supporting documents. Separate applications are required per supplier and per State/UT of supplier registration. If the supplier can still issue a credit note within statutory time, the credit note should be issued; where time has expired, the supplier's cancellation letter will be treated as the relevant date for refund limitation. The proper officer will process the claim and issue FORM GST RFD-06 with a detailed order.

Fake invoice transactions: demand and penalty clarification applies under state GST law with necessary modifications for uniformity.
Demand and penalty provisions relating to transactions involving fake invoices are to be applied uniformly under the Chhattisgarh Goods and Services Tax framework. The clarification issued under the Central Goods and Services Tax Act, 2017 applies, with necessary modifications, to proceedings concerning demand and penalty consequences arising from fake-invoice transactions, as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

Accurate GST return reporting requires proper disclosure of inter-State supplies and ineligible input tax credit reversals.
Mandatory reporting of correct information on inter-State supplies, ineligible or blocked Input Tax Credit, and reversal of such credit applies in FORM GSTR-3B and FORM GSTR-1. The framework adopts relevant central GST procedural requirements, with necessary modifications, to ensure uniformity in furnishing inter-State supply details and reporting ineligible or blocked Input Tax Credit and its reversal.

GST procedural uniformity applies central clarifications under the State GST regime, subject to necessary State-level modifications.
Powers under the Chhattisgarh Goods and Services Tax Act, 2017 are exercised to ensure uniformity in GST-related procedures and actions. The clarifications contained in Central GST Circular No. 172/04/2022-GST are applied to proceedings under the State GST regime, with modifications necessary for State-level application. The incorporated clarificatory framework is treated as issued under the State GST law.

Inverted duty refunds for concessional supplies follow an adopted clarification to ensure uniform processing under state GST law.
Refund proceedings under an inverted duty structure involving supplies of goods under a concessional notification must follow the adopted clarification, with necessary modifications, for uniform implementation under the Chhattisgarh Goods and Services Tax Act, 2017.

Electronic credit ledger re-credit through FORM GST PMT-03A follows a uniform prescribed framework under the State GST regime.
Re-credit in the electronic credit ledger through FORM GST PMT-03A is regulated under the Chhattisgarh Goods and Services Tax Act, 2017 by applying the framework in Circular No. 174/06/2022-GST, with necessary modifications. This ensures uniform implementation of the prescribed re-credit mechanism under the State GST regime.

Electricity export refunds require filing unutilized input tax credit claims under the adapted GST refund framework.
Refund claims for unutilized input tax credit arising from the export of electricity are governed in Chhattisgarh by the filing mechanism prescribed in central GST guidance. The central refund framework applies with necessary modifications for operation under the Chhattisgarh GST regime and is to operate as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

GST rate and exemption clarifications apply under the State GST framework with necessary modifications for uniformity.
Central GST clarifications concerning applicable rates and exemptions for certain services apply within the Chhattisgarh State GST framework. The Commissioner of State Tax declares their application under the Chhattisgarh Goods and Services Tax Act, 2017, subject to modifications necessary for State application. The clarifications operate as though issued under the State GST enactment to ensure uniform interpretation of service-rate and exemption matters.

GST treatment of liquidated damages, compensation and penalties follows the adopted framework for contractual and legal breaches.
GST applicability to liquidated damages, compensation and penalties arising from contractual or legal breaches is governed in Chhattisgarh through adoption of the central clarification on the subject. Exercising powers under the Chhattisgarh Goods and Services Tax Act, 2017, the State Tax Commissioner makes Circular No. 178/10/2022-GST applicable with necessary modifications, as though issued under that Act, for determining GST treatment of breach-related payments.

GST refund administration adopts central clarifications with necessary modifications to ensure uniformity in refund proceedings.
Refund-related proceedings under the Chhattisgarh GST framework are to be administered uniformly through implementation, with necessary modifications, of the provisions contained in Circular No. 181/13/2022-GST. Issued under section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, the incorporated refund clarifications operate as if issued under that Act and remain subject to adaptations necessary for application under the State GST framework.

Verification of upfront margin collection now uses fixed beginning of day margin parameters for derivatives, altering compliance checks.
EOD verification of upfront margin collection in derivatives (including commodity derivatives) shall be calculated using fixed Beginning of Day (BOD) margin parameters for the purpose of verifying upfront collection; this change does not affect the margin parameters used by Clearing Corporations for actual margin determination and collection, which will continue to be updated intra day and at EOD. Exchanges and Clearing Corporations must implement systems, amend rules as necessary, notify members, and report implementation in Monthly Development Reports.

RFQ platform obligation: AIFs must execute a prescribed portion of corporate bond secondary trades via RFQ, with intra AIF trades one to one.
AIFs must route a prescribed portion of their monthly secondary market corporate bond trades through the RFQ platform to improve liquidity and transparency. Trades in which an AIF is on both sides must be executed in one-to-one RFQ mode; executions arising from one-to-many RFQ interaction with another AIF will be counted as one-to-many transactions. The mandate is issued under SEBI's regulatory powers and takes effect from the announced implementation date.

Medical device import compliance requires port referral to the drug regulator before customs clearance under Medical Device Rules.
All Bills of Entry for consignments containing medical devices, including surgical and medical examination gloves, must be referred at the port of import to the concerned Assistant Drug Controller (I) for verification of compliance with the Medical Device Rules, 2017 before customs clearance; this referral is a standing instruction for customs officers and staff.

Customs duty rationalization adjusts tariff rates and exemptions, recalibrating AIDC and social welfare surcharge impacts on imports.
The Finance Bill, 2023 and associated notifications reconfigure import duty architecture by reducing the number of BCD rates, recalibrating BCD, AIDC and SWS for selected goods, and imposing targeted increases or reductions on chemicals, petrochemicals, precious metals, vehicles, electronics inputs and consumer items; certain exemptions are time limited or rescinded while others are extended for review. Concurrently, NCCD rates on cigarettes are revised and legislative amendments to the Customs Act, Customs Tariff Act, CGST and IGST Acts introduce procedural time limits, retrospective validations, input tax credit restrictions, decriminalisation and information sharing provisions, with many changes effective immediately by notification or upon enactment.

Customs duty rationalization: tariff restructuring, targeted rate adjustments and exemption review reshape import duty incidence.
The Finance Bill, 2023 and related notifications propose rationalisation of basic customs duty structure, targeted adjustments to BCD, AIDC and Social Welfare Surcharge across multiple sectors, sector specific concessions subject to IGCR conditions, rescission and timed extension or discontinuation of numerous exemption entries (many extended to 31 March 2024 for review), and substantive amendments to Customs, Customs Tariff, CGST and IGST Acts including time limits for returns and filings, decriminalisation and expanded taxability of certain OIDAR supplies. Certain provisions operate provisionally from 2 February 2023, while others await enactment or specified effective dates.

Express Cargo Clearance System integration transmits courier import/export data to RBI; correct mandatory fields and amendments ensure successful transmission.
ECCS is integrated with RBI IDPMS/EDPMS for daily automated transmission of validated courier import/export data; stakeholders can view transmission status via the ECCS Mobility portal. Mandatory transmission fields include a valid seven digit AD code, invoice number(s) and entity classification (with exporter bank account number required for CSBs). Currency codes must accompany corresponding amount fields or both be left blank; invoice numbers must be entered for each invoice. Errors can be rectified by amendment of the CBE/CSB in ECCS; persistent issues should be raised with designated RBI support.

Drive-through container scanning now operational at BMCT; selected containers follow existing scan procedures and after-hours diversion applies.
Operationalisation of a Drive-through Container Scanner at BMCT adds a high-throughput scanning facility using the same procedures as Public Notice No. 146/2018 for DPD and non-DPD importers; unsettled procedural questions may be resolved by other existing JNCH public notices. The BMCT scanner will operate during daytime only, and containers selected after hours will be diverted to alternate scanning facilities without additional customs endorsement. Implementation issues should be reported to the Deputy/Assistant Commissioner of the CSD Cell, and the Public Notice directives constitute a standing order for officers and staff.

Import of high-risk food products restricted to 61 designated ports from Feb 1, 2023; stakeholders must comply.
Imports of specified high-risk products (milk and milk products; egg powder; meat and meat products including poultry and fish; infant foods; nutraceuticals and related dietary/medical foods) are permitted only through 61 designated ports directly manned by FSSAI officials, effective 1 February 2023, and stakeholders must note the restriction and report implementation difficulties to the customs technical office via the provided email.

Proper officer functions assign tax and input tax credit determination powers to Additional Commissioners, subject to audit, transfer and jurisdiction conditions.
The Additional Commissioner of State Tax is assigned proper officer functions to determine unpaid, short-paid or erroneously refunded tax and wrongly availed or utilised input tax credit. For non-fraud cases, the power applies where audit detects discrepancies or cases are assigned or transferred by the Chief Commissioner. The officer is also assigned determination functions for matters involving fraud, wilful misstatement or suppression of facts, subject to jurisdictional limits unless otherwise specified.