Electronic filing requirement for Form 10F relaxed for certain non-residents; manual submission permitted until 30 September 2023.
Notification 03/2022 mandated electronic furnishing of Form 10F. Non-resident taxpayers without PAN who are not required to obtain PAN were exempted from mandatory electronic submission until 31 March 2023; that partial relaxation is extended to permit manual filing of Form 10F by that category until 30 September 2023.

Return scrutiny automated module notifies taxpayers of annual-return discrepancies for online compliance and resolution.
An online module has been deployed to operationalize annual-return scrutiny: proper officers will use system-generated notices to inform taxpayers of discrepancies, quantify tax-related impacts where possible, and seek explanations within the prescribed period; acceptable explanations end further action, while unsatisfactory or unrectified discrepancies may trigger adjudicatory or recovery proceedings. The module supports attachment of additional officer-entered discrepancy points, automated PDF notice generation, transmission via the GST portal, and MIS-based monitoring by zonal and divisional authorities, with technical support routed to the headquarters IT/GST section.

Refund for unregistered persons: temporary registration and portal claims allowed for tax borne on cancelled advance contracts or policies.
Enables unregistered recipients who bore GST on advance payments for cancelled construction contracts or terminated long-term insurance to obtain temporary registration via PAN, complete Aadhaar authentication, provide PAN-linked bank details, and file FORM GST RFD-01 under 'Refund for unregistered person' uploading Statement 8 and the supplier's certificate. Refunds cannot exceed tax declared on invoices, are subject to the minimum statutory threshold, require separate applications per supplier/state, and rely on the supplier's cancellation letter as the relevant date where no receipt date exists; proper officers will process and issue FORM GST RFD-06 with a speaking order.

GST exemption for government-supplied mess accommodation and non-taxability of government subsidies to acquiring banks clarified.
Accommodation services supplied by armed forces and similar messes to personnel qualify as government-supplied services and are covered by the exemption for services provided by government entities when supplied to persons other than business entities. Incentives from the Ministry of Electronics and Information Technology to acquiring banks for RuPay debit card and low-value BHIM-UPI transactions are subsidies linked to the price of the service and are not consideration; accordingly they do not form part of the taxable value and are not taxable.

GST classification clarified: key goods reclassified and rates fixed affecting tariffs, cess applicability, and import rate eligibility.
Rab is classifiable under Tariff Heading 1702 attracting 18% GST. By-products of dal/pulses milling (Chilka, Khanda, Churi/Chuni) are fully exempt irrespective of end-use and interim transactions are regularized on an "as is" basis. Carbonated fruit drinks with fruit juice classify under HS 2202 99 and attract 28% GST plus Compensation Cess; snack pellets made by extrusion fall under tariff item 1905 90 30 with 18% GST. Compensation Cess higher rate applies to SUVs meeting all four specified specifications. Importers may claim lower IGST rates where eligible.

Inoperative PAN triggers refund denial, no interest, and higher TDS/TCS until PAN is made operative.
Failure to intimate Aadhaar causes PAN to become inoperative, which prevents payment of any tax refund and interest thereon for the specified period, and triggers higher rates of tax deduction and tax collection at source; these consequences operate from 1 July 2023 until PAN is made operative by intimating Aadhaar, with a fee required to restore operability and statutory exemptions preserved.

Digital payment requirement mandates electronic-only fee remittance for the securities lending scheme, with receipts upon payment realization.
Payments of fees, penalties and recoveries under the Securities Lending Scheme must be made only by electronic modes (NEFT/RTGS/IMPS, SEBI payment gateway or other SEBI specified digital modes); approved intermediaries shall be sent receipts after realization of such payments. Stock exchanges and clearing corporations must implement system changes, amend bye laws, disseminate the change to members and confirm compliance. Other provisions of the 1997 scheme remain in force; the amendment is effective from April 1, 2023.

Nomination compliance timeline extended for trading and demat accounts, with freezing provisions now deferred and reporting duties strengthened.
The timeline for existing eligible trading and demat account holders to furnish nomination details or a declaration opting out of nomination has been extended, and the freezing provisions will now take effect from September 30, 2023 instead of March 31, 2023. Stock brokers and depository participants must send fortnightly email and SMS communications to clients where nomination details are not captured, while stock exchanges and depositories must amend relevant rules, disseminate the circular, and submit monthly reports on implementation efforts.

FPI onboarding streamlined: scanned applications, digital signatures, SWIFT-certified attestations and PAN verification enabled for faster registration.
Registration may be provisionally granted on the basis of scanned, certified CAFs and supporting documents, with PAN allotment processed via the CAF module and KYC uploaded to KRAs; custodians must block account activity until physical documents are verified and, following verification, apply for CP Codes to enable FPI market access. Digital signatures compliant with the Information Technology Act are permitted for CAF execution, authorised bank officials may certify copies via SWIFT messages, and FPIs may submit a unique investor group ID in lieu of full constituent details. Timing references in the Master Circular are clarified and the changes are effective immediately.

Telecom equipment imports must include alphanumeric product identifiers in bills of entry from 01.04.2023.
Specific telecommunication product categories are mapped to identifying codes in Annexures to facilitate consistent classification; importers are required to declare the corresponding alphanumeric identifier in the Bill of Entry for affected tariff headings under the Electronic Integrated Declaration framework, effective 01.04.2023, and the notice functions as a standing order for the Customs office with consultation from the Department of Telecommunications.

Electronic Cash Ledger implementation requires ICEGATE registration and mandates all customs payments through the e cash ledger.
Implementation of an Electronic Cash Ledger (ECL) requires all customs payments to be made from the e cash ledger once operational; authorized couriers must register on ICEGATE to avail the facility, and the Regulations prescribe maintenance, payment mechanics and discrepancy resolution, with designated helpdesk contacts for implementation issues.

Vigilance-led anti-smuggling investigations must be handled by the Central Intelligence Unit, otherwise by the Special Intelligence unit.
Anti-smuggling matters presenting a vigilance angle must be investigated by the Central Intelligence Unit (CIU), while matters that involve only revenue loss or prohibition/restriction violations without a vigilance aspect are to be handled by the Special Intelligence and Investigation Unit (SIIB). Cases discovered to fall within the other unit's remit after initial assessment must be transferred accordingly. Custom Houses are advised to establish CIUs, place them under senior Commissioner-level oversight, maintain registers and periodic reports, and ensure liaison with other enforcement agencies.

GST classification of Rab: taxable if pre packaged and labelled, nil when not, with past-period regularization.
Supplies of Rab sold in pre-packaged and labelled form attract a 5% GST rate, while supplies in forms other than pre-packaged and labelled are subject to Nil GST; this treatment is effective from 1 March 2023 and past-period treatment is regularized on an "as is" basis.

Mandatory e-sanchit upload of Chartered Engineer certificates required for clearance of old and used goods, ensuring verified documentation.
Import entries for old and used goods under Chapters 84 and 85 must have all supporting documents and the attested Chartered Engineer Certificate uploaded on the CBIC e-sanchit platform with an image reference number; shed examination officers must verify these uploads before submitting examination reports and forwarding bills of entry for assessment. The CE certificate must include the Institute of Chartered Engineers certificate copy and the Customs House empanelment authorization letter. The procedure is a standing order for ACC Chennai to improve transparency and reduce dwell time, with implementation issues to be reported to the Additional Commissioner.

End-use documentation requirement for specified imports to be uploaded, enabling quicker customs assessment and clearance.
Imports under Chapter 84 must be accompanied at filing by detailed supporting documents uploaded to the electronic repository, including product catalogues, technical writeups and end use evidence, and the image reference number for each uploaded document must be declared at the item level in the Bill of Entry to facilitate accurate classification and timely assessment.

FCRA registration validity extended pending renewals, but certificate deemed expired on refusal and foreign contributions barred.
The Central Government extended the validity of FCRA registration certificates for entities with pending renewal applications or whose five year validity would expire within the specified period, generally until 30.09.2023 or until disposal of the renewal application, whichever is earlier. If a renewal application is refused, the certificate is deemed to have expired on the date of refusal and the association is ineligible to receive or utilise foreign contribution.

SEBI consolidates surveillance rules: dematerialisation condition, anti rumour controls, automated disclosures, and PAN freeze for trading windows.
SEBI issues a consolidated Master Circular rescinding specified prior surveillance circulars while preserving ongoing actions, conditions trading in normal segment on 100% promoter/promoter group dematerialisation, mandates TFT trading for specified events, directs intermediaries to adopt controls on circulation of unauthenticated market information, standardises disclosure formats and reporting under the PIT Regulations including system driven disclosures for specified Entities, and requires implementation of a PAN freeze framework at ISIN level to restrict Designated Persons' trading during trading window closures.

E-wallet investments allowed within umbrella limit; KYC compliance required and prior circular provisions remain applicable.
Permits use of e-wallets for investment in mutual funds subject to an umbrella limit per mutual fund per financial year, aggregating investments made via e-wallet and cash, while requiring that all e-wallets fully comply with KYC norms as prescribed by the Reserve Bank of India; prior circular provisions remain unchanged and these provisions take effect from May 1, 2023.

Export conditions for wheat flour now allow multi grain and fortified atta subject to composition requirements and proportionate wheat import entitlement.
SION E-136 is amended to allow export of Multi Grain Atta, Fortified Whole Wheat Atta, and Wheat Flour with Millets subject to composition thresholds (at least 80% Whole Wheat Flour for multi-grain/fortified atta; at least 65% Wheat Flour and 15% Millets for atta with millets), domestic sourcing of added ingredients, proportional import entitlement of Wheat under Advance Authorisation based on percentage of Whole Wheat Flour exported, and clear percentage disclosure in the shipping bill; all other SION E-136 conditions remain in force.

GST exemption for government mess accommodation; government-paid incentives for digital payments treated as non-taxable subsidies.
Accommodation services supplied by armed forces and similar government messes to non-business personnel are exempt as services supplied by government under Sl. No. 6 of Notification No. 12/2017-State Tax. Incentives paid by MeitY to acquiring banks for RuPay and low-value BHIM-UPI transactions are subsidies linked to the service price, not consideration received for services by the Government, and therefore do not form part of taxable value and are not subject to GST.