Job-work time-limit extensions may be granted by the designated officer within jurisdiction for inputs and capital goods.
Extension of job-work time limits under the second proviso to section 143(1) of the Gujarat Goods and Services Tax Act, 2017 is assigned to the Joint Commissioner within that officer's jurisdiction. The authorised function covers extension of the one-year period for inputs and the three-year period for capital goods sent for job work, by further periods not exceeding one year and two years respectively.

GST classification of Rab clarified: pre-packaged labelled sales attract taxable rate, other sales attract nil rate.
Effective from 1 March 2023, Rab sold in pre-packaged and labelled form is subject to the notified taxable rate, while Rab sold other than pre-packaged and labelled is nil-rated; the circular regularizes past-period treatment on an "as is" basis and invites reporting of implementation difficulties.

GST classification of Rab: pre-packaged and labelled supplies attract a specified GST rate, other forms attract nil tax.
Supplies of Rab sold in pre-packaged and labelled form are subject to a specified GST rate from 1 March 2023, while supplies other than pre-packaged and labelled are nil-rated; past period treatment is regularized on an "as is" basis and implementation issues may be reported to the Chief Commissioner of State Tax.

Online licensing for money changers now required via APConnect, centralising applications and returns for FFMCs, AD Category II under FEMA.
The circular mandates registration on the APConnect portal within three months and requires all applications for fresh licences, renewals, branch/franchise registration, MTSS agent authorisation, permitted foreign currency/nostro account openings, voluntary surrender, write-off of foreign currency notes, and submission of statutory returns to be made exclusively through APConnect; on licence generation via APConnect entities must surrender existing licences to the Reserve Bank Regional Office. Directions are issued under Sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999.

GST classification on Rab clarified: pre-packaged labelled attracts reduced GST rate; unpackaged sales attract nil, past periods regularised.
Sales of Rab in pre-packaged and labelled form are subject to a reduced GST rate, while sales in forms other than pre-packaged and labelled are subject to a nil rate. The CBIC circular regularises past period treatment on an "as is" basis and is to be applied uniformly by States, with the State trade circular adopting the circular mutatis mutandis and inviting reports of implementation difficulties.

Input tax credit reconciliation framework governs proceedings on differences between ITC claimed in GSTR-3B and reflected in GSTR-2A.
Input Tax Credit discrepancies between ITC claimed in FORM GSTR-3B and details reflected in FORM GSTR-2A for financial years 2017-18 and 2018-19 are to be addressed uniformly under the Chhattisgarh Goods and Services Tax framework. The framework prescribed under Circular No. 183/15/2022-GST applies with necessary modifications, as though issued under the State Act, for proceedings concerning such ITC differences.

GST statutory dues in finalized insolvency proceedings are governed by centrally prescribed clarification adapted under state GST law.
GST statutory dues for taxpayers whose proceedings under the Insolvency and Bankruptcy Code, 2016, have been finalised are governed by the central clarification as applied within Chhattisgarh. Exercising powers under the Chhattisgarh Goods and Services Tax Act, 2017, state GST administration applies that clarification, with necessary modifications, as though it were issued under the state enactment to ensure uniformity in proceedings.

GST procedural uniformity requires implementation of central clarifications, with necessary modifications, under the Chhattisgarh GST framework.
GST procedural uniformity is ensured under the Chhattisgarh Goods and Services Tax Act, 2017 by implementing, with necessary modifications, the provisions of Circular No. 186/18/2022-GST concerning various GST-related issues. The central clarification applies as though issued under the Chhattisgarh GST framework for uniformity in GST proceedings.

Limitation treatment under state GST law follows the adopted clarification on the applicability of statutory provisions.
Chhattisgarh applies the central GST clarification on the applicability of section 75(2) and its effect on limitation to the State GST framework. The clarification is adopted with necessary modifications and is to operate as though issued under the Chhattisgarh Goods and Services Tax Act, 2017, to ensure uniform application of the legal position on section 75(2) and limitation.

Advertisement code for investment advisers and research analysts: mandatory disclosures and prohibitions to ensure truthful, non-misleading communications.
SEBI prescribes an advertisement code for Investment Advisers and Research Analysts requiring identification details, accurate unambiguous disclosures, inclusion of a prescribed standard warning in legible font, provision of website hyperlinks for short-form media, and a prohibition on false, misleading, comparative or guaranteed-return claims; prior supervisory-body approval, suspension-based advertising bans, and five-year retention of advertisement copies are mandated.

Draft survey-based duty assessment permits duty recovery and limited shortage tolerance; delivery post-OOC allowed without NOC.
Customs duty for dry bulk cargo (coal and coke) shall be recovered based on a draft survey jointly prepared by carrier and consignee and countersigned by a Customs Officer before discharge; a shortage allowance of up to 2% of manifested quantity for coal and coke may be permitted without penalty, while larger shortages require explanation or penalty. After grant of Out of Charge, custodians may deliver cargo on delivery orders and use weighbridges without Customs NOC when discrepancies fall within the permitted tolerance.

Refund applications by unregistered persons follow the adopted central GST procedure, with necessary modifications under the State GST framework.
Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 is invoked to ensure uniform handling of refund applications filed by unregistered persons. The central GST procedure for filing such applications is adopted under the Chhattisgarh GST framework, subject to necessary State-level modifications. Unregistered persons seeking refunds must use the adopted procedural mechanism, which operates as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

TDS on salary: employers must seek employees' tax-regime choice and, absent intimation, apply the default regime for withholding.
Employers must obtain from each employee an annual intimation of the employee's intended tax regime so the employer can compute total income and deduct tax at source according to that option. If the employee does not intimate a choice, the employer must presume the employee remains in the default tax regime and deduct tax on salary using the rates applicable to that regime. An employee's intimation to the employer does not itself constitute formal exercise of the statutory option to opt out, which must be completed separately.

Specification of Proper Officer under Rule 144A assigns Deputy Commissioners to perform Rule 144A functions within jurisdictional limits.
The Commissioner of State Tax assigns the functions under Rule 144A of the Haryana GST Rules to the Deputy Commissioner of State Tax, subject to the condition that such functions shall be performed only within the Deputy Commissioner's territorial jurisdiction unless a specific jurisdiction is otherwise mentioned.

Track and Trace system implementation extended for pharmaceutical exports; exporters must maintain parent child packaging relationship and upload data.
The Director General of Foreign Trade amends Para 2.90A (vi) and (vii) of the Handbook of Procedure to substitute the earlier implementation date with a later date, extending the deadline for implementation of the Track and Trace system for export consignments of drug formulations. The extension requires maintenance of the parent child relationship in packaging levels and uploading of such data on the Central Portal, and applies to both SSI and non SSI manufactured drugs.

Central Dispatch Unit centralises manual dispatches to secure proof of service and standardise recordkeeping procedures.
A Central Dispatch Unit (CDU) shall handle all manual outward dispatches received by the Central Registry Unit (CRU), maintain a serialised manual dispatch register and centralized dispatch numbers, and forward proof of dispatch to originating sections via the e-office; e-office dispatches remain the sections' responsibility. The CDU will record undelivered letters, manage notice board placements with a separate register, and maintain a guard file and e-office index of public notices and orders.

Effective date for Rule 114AAA provisions specified as 1 July 2023, superseding prior administrative order.
The Board specifies the effective date on which provisions of sub rule (3) of rule 114AAA of the Income tax Rules, 1962 shall take effect and expressly supersedes the earlier Board order dated 30 March 2022 issued for the purposes of the proviso to sub rule (2) of rule 114AAA.

Amnesty scheme for export obligation defaults: settle by paying exempted customs duties plus capped interest to obtain EODC.
Amnesty scheme allows holders of Advance Authorisations and EPCG authorisations (subject to specified vintage coverage) to regularise EO defaults by registering on the DGFT website and paying customs duties exempted proportionate to unfulfilled EO plus interest, with interest capped at 100% of the customs duty liable for interest (excluding Additional Customs Duty and Special Additional Customs Duty). Upon submission of payment proof and prescribed documents to the Regional Authority, an Export Obligation Discharge Certificate may be issued; exclusions apply for fraud and related cases, and duties paid under the scheme are not eligible for CENVAT credit or refund.

Notification of Handbook of Procedures establishes the procedural framework under the Foreign Trade Policy and gives it operative effect.
Notification of the Handbook of Procedures, 2023 invokes powers under paragraphs 1.03 and 2.04 of the Foreign Trade Policy and, by Public Notice No. 1/2023, places the Handbook into operative effect as the binding procedural framework for foreign trade compliance.

Debenture trustees must perform prescribed due diligence, register charges, and use a depository monitoring system for securities.
SEBI consolidates operational requirements for Debenture Trustees effective April 1, 2023: mandatory online registration and designated regulatory communications; detailed due diligence and documentation obligations at appointment and security creation; requirement to verify and register charges within 30 days; issuance of prescribed due-diligence certificates; mandatory use of a depository-hosted Security and Covenant Monitoring System with unique Asset IDs for recording assets, covenants, charge registration, payment status and credit ratings; ongoing monitoring, disclosures, Recovery Expense Fund operation, investor grievance integration with SCORES, and half-yearly compliance reporting to SEBI.