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04/2023 - 08-01-2023 GST - States
Shifting of adjudication from Intelligence, Enforcement and Audit verticals to Taxpayer services Formations
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Adjudication reassignment of GST show-cause notices now handled by taxpayer services vertical with jurisdiction by PIN and pecuniary limits.
Adjudication of GST show-cause notices issued by Intelligence, Enforcement and Audit formations is transferred to the Taxpayer Services Vertical; jurisdiction is to be determined by the noticee's PIN code and the pecuniary limits of adjudicating authorities, the issuing authority must identify the adjudicating authority in the notice, and GST Info will implement transmission arrangements, effective from January 2023.
Instruction No. 2/2023 - 07-01-2023 Customs
Instruction regarding Health Warning on both sides of the tobacco product packages covering 85% of display area
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Tobacco product packaging must display specified health warnings covering 85% of the principal display area, with rotating images.
The instrument mandates that specified health warnings appear on both principal display panels of all tobacco product packages covering 85% of the principal display area. The 2022 amendment notifies two rotating warnings (Image 1 and Image 2) effective 1 December 2022, sequenced as twelve month periods, and prescribes textual content (including quit helpline), exact background and font colours, four colour printing at minimum 300 DPI, and availability of printable versions online. Customs is directed to sensitize officers for implementation.
Instruction No. 1/2023 - 07-01-2023 Customs
Implementation of E-Waste (Management) Rules, 2022 in supersession of E-Waste (Management) Rules, 2016
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Extended Producer Responsibility regime requires online EPR certificate purchases from registered recyclers to meet recycling targets.
The E Waste (Management) Rules, 2022 create a market based Extended Producer Responsibility regime administered through an online CPCB portal: manufacturers, producers, refurbishers and recyclers must register, file periodic returns, and meet product specific recycling targets by purchasing EPR certificates from registered recyclers; certificates are generated by CPCB using conversion factors, are auditable and time limited, and non compliance attracts revocation, environmental compensation and prosecution.
SEBI/HO/IMD/IMD-POD1/P/CIR/2023/005 - 06-01-2023 SEBI
Management and advisory services by AMCs to Foreign Portfolio Investors
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Management and advisory services to FPIs from IFSCs allowed with thematic-scheme ban and restricted contra-position trading.
AMCs may provide management and advisory services to FPIs operating from International Financial Services Centres and regulated by the IFSC regulator even if not previously specified, provided such FPIs are prohibited from investing in mutual fund schemes classified as thematic and are subject to a restriction on taking contra-positions in equity and equity derivative securities listed on recognized Indian exchanges for a prescribed post-trade period.
SEBI/HO/DDHS/DDHS-RACPOD2/P/CIR/2023/6 - 06-01-2023 SEBI
Operational Circular for Credit Rating Agencies (Updated as on February 03, 2023)
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Credit Rating Agencies must follow SEBI mandated registration, standardized rating scales, disclosure, governance, audit and outsourcing rules.
SEBI's Operational Circular consolidates CRA regulatory directives: registration and change of control approvals via the SEBI Intermediary Portal; procedures for transfer, suspension, cancellation and surrender of registration with mandated client communications and migration facilitation; standardized rating symbols and EL scale; detailed requirements for operations manuals, rating processes, press releases and treatment of non cooperation; periodic PD benchmarks and default/transition disclosures; prescribed timelines for reviews and press releases; governance, internal audit, conflict of interest, firewall and outsourcing rules; and continuing SEBI oversight and reporting obligations.
REV03-12039/213/2022 - 06-01-2023 GST - States
Clarification on various issue pertaining to GST
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No Claim Bonus treatment: NCB reduces taxable insurance premium when pre disclosed, and e invoicing exemption covers the whole entity.
No Claim Bonus is not consideration from the insured to the insurer and does not constitute supply by the insured; where NCB is pre disclosed in the policy and stated in the invoice it is an admissible deduction under clause (a) of sub section (3) of section 15 of the APGST Act, and GST is to be computed on the premium after deducting NCB. The statutory exemption from mandatory e invoicing under Go.Ms.No.141 applies to the exempted entity as a whole and covers all its supplies.
REV03-12039/212/2022 - 06-01-2023 GST - States
Clarification with regard to applicability of provisions of section 75(2) of CGST Act, 2017 and its effect on limitation
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Limitation on re-determination under GST: only demands from notices issued within prescribed limitation can be recomputed.
When an appellate body finds a notice under section 74 unsustainable for lack of fraud, the proper officer must re-determine tax, interest and penalty by deeming the notice as issued under section 73 and issue the re-determination order within two years of communication of the appellate direction. Re-determination is limited to amounts for which a valid section 73 notice could have been issued-i.e., demands in respect of which the original notice was issued within the statutory limitation window (effectively notices issued within two years and nine months of the relevant return due date or erroneous refund); amounts beyond that window are time-barred.
REV03-12039/211/2022 - 06-01-2023 GST - States
Clarification on the entitlement of ITC where the place of supply is determined in terms of the proviso to section 12(8) of the IGST Act, 2017
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Place of supply for export-bound transportation services: foreign destination triggers IGST and permits recipient's ITC if conditions met.
The place of supply for transportation services of goods destined outside India is the foreign destination; such supplies are treated as inter-State supplies and IGST is chargeable, and the recipient located in India may avail input tax credit of the IGST subject to conditions in sections 16 and 17 of the APGST Act.
REV03-12039/1/2023 - 06-01-2023 GST - States
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.
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Input tax credit reconciliation: certification permitted to validate ITC differences when supplier records do not reflect supplies.
Discrepancies between ITC claimed in FORM GSTR-3B and amounts in FORM GSTR-2A for FY 2017 18 and 2018 19 must be resolved by obtaining invoice details and verifying Section 16 conditions (invoice possession, receipt of supplies, payment to supplier), assessing need for reversals and timeliness, and requiring documentary certification: a CA/CMA certificate with UDIN where the per supplier yearly difference exceeds the prescribed threshold, or a supplier's declaration where it does not. The guidance applies to ongoing or pending proceedings and to bonafide reporting errors.
PUBLIC NOTICE NO. 57 / 2023 - 06-01-2023 Customs
All importers, CHAs, Stakeholders and Public is invited to P.N. No. 26/2012 dated 30.08.2012 wherein CBEC had implemented 24x7 Customs Clearance for RMS facilitated Bills of Entry to facilitate trade.
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24x7 customs clearance now permits round the clock delivery of out of charge goods for RMS and non RMS bills.
24x7 customs clearance operations now permit round the clock delivery of out of charge goods for both RMS facilitated Bills of Entry (Non Examined Cargo) and Non facilitated Bills of Entry (Examined Cargo); stakeholders must implement the facility and report any implementation difficulties to the Deputy Commissioner/Import Shed.
F.17(131-pt-II)ACCILGST/2022/8196 - 06-01-2023 GST - States
Delegate power under section 84 to all Additional Commissioner adm.
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Delegation of rectification powers enables Zonal Additional Commissioners to exercise statutory authority under the Rajasthan GST framework immediately.
The Chief Commissioner, State Tax, Rajasthan, delegates the powers under section 84 of the Rajasthan Goods and Services Tax Act, 2017 to all Zonal Additional Commissioners (Administration), exercising authority under sub-section (3) of section 5. The delegation takes effect immediately.
19/2022-GST (State) - 06-01-2023 GST - States
Prescribing manner of filing an application for refund by unregistered persons
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Refund applications by unregistered persons must follow prescribed GST guidelines to ensure uniform filing and administrative implementation.
Refund applications by unregistered persons are to be filed in the prescribed manner under the adopted GST guidelines. State tax field formations must follow those guidelines to ensure uniform implementation of refund procedures for unregistered persons.
17/2022 - GST (State) - 06-01-2023 GST - States
Clarification on various issue pertaining to GST
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Uniform GST implementation requires State Tax officers to follow annexed central clarification guidelines on various GST issues.
Uniform implementation of the Tripura State Goods and Services Tax Act is directed through adoption of the annexed central GST clarification on various GST issues. State tax officers are instructed to follow the guidelines to ensure consistency in administration across field formations. The instruction applies to designated State Tax officers and treats the annexed clarification as operative guidance for GST implementation.
16/2022 - GST (State) - 06-01-2023 GST - States
Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation
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Limitation for redetermination under section 75(2) clarified: re determination limited to amounts within non fraud time bars.
When an appellate authority directs treating a fraud based show cause notice as a non fraud notice, the proper officer must re determine tax, interest and penalty deeming the notice issued under the non fraud provision and issue the re determination order within two years from communication of that direction. Re determination is limited to amounts for which the original notice was issued within the non fraud time bar; amounts where the original notice was issued beyond that time limit are time barred and the proceeding must be dropped.
15/2022 - GST (State) - 06-01-2023 GST - States
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
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Place of supply determined as foreign destination makes transportation services inter-state and IGST credit claimable subject to input credit conditions.
When both supplier and recipient are in India but goods are transported to a place outside India, the place of supply is the foreign destination; the supply is an inter-State supply attracting integrated tax, and the recipient in India may claim input tax credit of that integrated tax subject to the statutory eligibility and apportionment/blocked-credit conditions. The supplier must report the place of supply as foreign in the outward supplies return.
14/2022 - GST (State) - 06-01-2023 GST - States
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
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Input Tax Credit discrepancy procedure: verify documentary ITC conditions and require professional or supplier certification before adjustment.
Clarification prescribes that where ITC claimed in FORM GSTR-3B does not appear in FORM GSTR-2A for FY 2017-18 and 2018-19, proper officers must obtain invoice details and verify statutory ITC conditions-possession of tax invoice or documents, receipt of goods or services, payment to the supplier, applicability of reversals and timeliness of claim-and require certification from Chartered/Cost Accountants with UDIN or supplier certificates as specified; guidance is limited to bona fide reporting errors and applies only to ongoing proceedings and pending adjudications or appeals.
12039(31)/42/2022 - 06-01-2023 GST - States
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
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Operational debt treatment under insolvency: reduced GST demands must be notified and recovery limited to the reduced amount.
Where insolvency proceedings under the IBC finalise and reduce statutory GST dues previously the subject of a confirmed demand summarized in GST DRC-07/07A, the Commissioner shall notify the taxable person and the authority handling recovery by issuing GST Form DRC-25 reflecting the reduction; recovery proceedings may continue only in respect of the reduced amount, and pre-CIRP dues are to be treated as operational debt adjudicated within insolvency proceedings.
01/2023 - 06-01-2023 Income Tax
Extension of time limit for compliance to be made for claiming any exemption under Section 54 to 54GB of the Income-tax Act, 1961 ('Act') in view of the then-Covid-19 pandemic.
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Compliance deadline extension for claiming exemptions under Sections 54-54GB granted to address pandemic-related compliance difficulties.
The CBDT extends time for taxpayers to complete investments, deposits, payments, acquisitions, purchases, construction or other actions required to claim exemptions under Sections 54 to 54GB of the Income-tax Act, 1961 where the last date of such compliance fell between 1 April 2021 and 28 February 2022, permitting completion on or before 31 March 2023 under its power under Section 119.
SEBI/HO/DDHS/RACPOD1/CIR/P/2023/003 - 05-01-2023 SEBI
Extension of timelines for entering and verification of the details of the existing outstanding non-convertible securities in the ‘Security and Covenant Monitoring’ system hosted by Depositories
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Extension of timelines for entering and verifying non-convertible security data in the security monitoring system; trustees must verify and report.
Issuers must enter details of existing outstanding non-convertible securities into the Security and Covenant Monitoring system by the revised deadline, and Debenture Trustees must verify those entries by the revised verification deadline. Debenture Trustees must submit fortnightly progress reports on issuer data entry and verification status, with each report furnished within five days after the end of the fortnight. The timeline adjustments respond to operational and technical difficulties with the Distributed Ledger Technology-based system and amend earlier operating guidelines.
SEBI/HO/DDHS/RACPOD1/CIR/P/2023/0002 - 05-01-2023 SEBI
Monitoring and Periodical reporting of the compliance with the requirements pertaining to ‘Security and Covenant Monitoring’ system hosted by Depositories
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Security and covenant monitoring requires depositories to perform quarterly compliance checks and report instances of noncompliance to regulator.
Depositories must periodically monitor compliance with SEBI circulars on the Security & Covenant Monitoring System using Distributed Ledger Technology, identify non compliance by issuers, debenture trustees, credit rating agencies and other stakeholders, and submit quarterly reports to the regulator in the prescribed format containing ISIN, stakeholders' compliance status, reference to relevant provisions, reasons for non compliance and date or expected date of compliance; the reporting regime is made operable from the circular's applicability date under the regulator's statutory powers.

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SEBI

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

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Virtual meetings for InvIT unit holders permitted, subject to specified procedural safeguards and disclosure obligations.
SEBI permits Investment Managers of Infrastructure Investment Trusts to conduct unit holder meetings through Video Conferencing or Other Audio Visual ... Summary

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Acts Income Tax
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