Amnesty scheme for GST registration revocation allows late revocation applications within a specified window, subject to return filing and payment.
A temporary amnesty allows taxpayers whose GST registrations were cancelled on or before 31 December 2022 and who missed the statutory revocation period to apply for revocation between 1 April and 30 June 2023. The scheme covers new applications, pending applications, rejected applications and certain appeal situations; taxpayers may file fresh applications while withdrawing or resolving appeals. Proper officers must process online applications in the usual manner and must ensure all returns due up to the effective cancellation date are filed and all tax, interest, penalty and late fees are paid before revocation.

Tariff rate quota allocation under India UAE CEPA: online applications invited; allocation, minimum lot and reallocation rules prescribed.
Applications for Tariff Rate Quota under India UAE CEPA for tariff head 7108 must be submitted online through the DGFT Import Management System within the stated window and will be considered together with earlier applications under the notified annual TRQ. Allocations follow guidelines in Public Notice 06/2023, use a standard minimum lot size (subject to downward revision), are made in multiples of that lot up to requested quantities, and are subject to a six monthly utilisation review that treats half of unutilised balances below the utilisation threshold as surrendered and available for reallocation.

Custodian regulation requires online registration, detailed daily transaction reporting, vault security standards, and AI/ML disclosures.
SEBI's Master Circular consolidates custodian obligations: online registration via SEBI Intermediary Portal; mandatory integration with clearing/settlement systems; quarterly vault specification submissions referencing RBI technical standards; and extensive scheduled reporting - daily DTR/DTS (XML) with ISIN-based identification and unique trade IDs, fortnightly ISIN-wise AUC, fortnightly debt reports, monthly AUCs, maturity-wise debt breakups, quarterly operational reports, audited annual accounts/networth certificates, and annual expert system reviews - together with prescribed file formats, coding conventions, amendment/deletion procedures, and penalties for non-compliance.

SMTP email services supplement SMS communications on the Customs Brokers Licensing Management System, with registered email delivery and helpdesk support.
SMTP email services on the Customs Brokers Licensing Management System portal supplement existing SMS communications. Portal communications to Customs Brokers and other stakeholders will also be sent to their registered email addresses. The facility is limited to one-way delivery of portal messages, while system-related queries and issues are to be submitted to the designated CBLMS helpdesk email address.

AEO LO portal registration required; online filing with real time monitoring and digital certification enables deficiency response.
Launch of V 3.0 web application enables online filing, real time monitoring, and digital certification of AEO LO applications; applicants can upload annexures, track processing stages on a dashboard, and respond to deficiencies by uploading additional documents. A step wise guide is available on CBIC and aeoindia websites. A transitional allowance for physical filing is provided during roll out, after which portal registration is mandatory. Client Relationship Managers are designated to assist applicants with implementation and technical issues.

Appointment of Central Excise Officer to adjudicate show cause notices under Chapter V of the Finance Act against a specified assessee.
The Central Board appoints the Additional Commissioner/Joint Commissioner, CGST & CX, Ahmedabad North as the Central Excise Officer to exercise Chapter V Finance Act adjudication powers for specified show cause notices issued to M/s Alpesh Kumar Gokulbhai Patel and directs that each listed SCN be answerable to the designated Central Excise Officers at Ujjain, Ahmedabad North, and Noida respectively.

Appointment of Common Adjudicating Authority: adjudication of specified service tax show cause notices assigned to a designated Central Excise Officer.
Appointment of a Common Adjudicating Authority: the Board appoints the Additional Commissioner/Joint Commissioner, CGST & CX, Surat as Central Excise Officer empowered under Chapter V of the Finance Act, 1994, by virtue of rule 3 Service Tax Rules, 1994 and clause (e) of sub section (2) of section 174 CGST Act, 2017, to adjudicate the listed Show Cause Notices against M/s Global Infrastructure, with each SCN made answerable to the Central Excise Officer specified in the order.

Authorized agency details amended: Certificate of Origin issuer's name and contact updated under foreign trade policy.
The Director General of Foreign Trade has amended the FTP appendix entry for the agency formerly listed as "Maharatta Chamber of Commerce & Industries," substituting the legal name "Mahratta Chamber of Commerce Industries and Agriculture" and updating its head office address, contact numbers, email, website and branch office locations for issuance of Certificate of Origin (Non Preferential).

Reassessment requirement: refund claims only follow authorised modification of assessment, with limited exceptions for post clearance corrections.
A claim for refund of excess customs duty requires modification of the original assessment through appropriate statutory proceedings; re-assessment must follow an appellate order or authorised amendment and Groups must not undertake suo motu reassessment to grant refunds, subject to limited exceptions for recalled goods, post clearance amendment invocations, and non revenue cases. Post clearance amendments after out of charge require cancellation approval, reasoned officer decisions recorded in departmental comments, and will enable consequential refunds processed by the Refund Section.

Asset freezing under the WMD Act: exchanges and intermediaries must block and report designated parties promptly.
Stock exchanges and registered intermediaries must maintain and update a Designated List, screen clients at onboarding and periodically, and on any match immediately withhold transactions and notify the Chief Nodal Officer with full particulars of funds, financial assets or economic resources involved. They must file Suspicious Transaction Reports with FIU-IND and send copies of such communications to SEBI's Nodal Officer. The CNO will verify reported matches and, if confirmed, issue freezing directions under Section 12A to prohibit making funds or services available to designated persons, with procedures for exemptions and inadvertent freezes.

Use of body worn cameras by boarding officers requires continuous perspective recording during boarding and prior notice to ship.
Boarding officers must wear jackets with a Body Worn Camera positioned to record from the officer's perspective, activate recording upon approaching the gangway, continue uninterrupted during boarding duties until de-boarding, display name and badge, and inform stakeholders in advance; BWCs must be stand alone without Wi Fi or SIM, and vessel Safety Officer endorsements permitting suspension of camera use in unsafe areas must be recorded and escalated for cross verification.

Body worn camera requirement for boarding officers mandates continuous recording from gangway approach until deboarding, with safety exceptions.
Vessel boarding officers must wear jackets fitted with a Body Worn Camera mounted on the right-side pocket and record from approach to the gangway until deboarding, notifying persons being recorded. Shipping agents must be informed in advance. The BWC is stand-alone without connectivity; use may be suspended in areas deemed unsafe by the vessel Safety Officer with endorsement and escalation to Assistant/Deputy Commissioner (Boarding) and Joint/Additional Commissioner (Boarding).

Online AEO LO registration required: portal mandatory from May, enabling real time monitoring and digital certification.
Version 3.0 of the AEO web application mandates that applicants who submitted physical AEO LO documents register on the portal and upload requisite annexures; uploaded applications can be monitored in real time via a dashboard and deficiencies addressed by online upload of additional documents. A transitional period allows physical filing without registration until 30 April 2023, after which portal registration becomes mandatory for AEO certification; applications filed before 11 April 2023 may remain manual unless migration is requested.

SEZ approvals: extensions, co developer recognitions and conditional area and sector changes subject to SEZ Rules compliance.
The Board approved time limited extensions of formal approvals and LoAs for developers and units under the SEZ Act and Rules, granted co developer status for specified infrastructure and leasing activities subject to standard terms and assessing officer scrutiny of taxability, authorised a conditional area increase and sector change to multi sector SEZ status contingent on statutory land and processing requirements, and addressed miscellaneous compliance, environmental import and partial surrender matters with directions for DCs to verify legal, financial and procedural conditions.

Seizure of foreign cigarettes: claimants must reply within ten days or perishables will be disposed under disposal rules.
Foreign-origin cigarettes totaling 389,000 sticks seized on 10.02.2023 in Visakhapatnam were taken under customs seizure powers on reasonable belief of confiscation liability. The consignments were booked via railway receipts and addressed to an identified consignee. The notice directs the consignor, consignee or any claimant to submit a reply with supporting documents within ten days; failing which the customs authority will dispose of the perishable seized goods under the Disposal Manual.

Notification of trade forms: updated Aayat Niryat appendices published, making revised forms effective for Foreign Trade Policy compliance.
Notification of updated appendices and Aayat Niryat forms under the Foreign Trade Policy, 2023 has been issued by the Director General using delegated administrative authority; the Public Notice publishes those appendices and forms as operative and directs users to the official website for access and compliance.

Liberalised Remittance Scheme: resident individuals may open FCAs in IFSCs for permitted investments; 15 day repatriation rule withdrawn.
Resident individuals may open a Foreign Currency Account (FCA) in International Financial Services Centres (IFSCs) for making investments permissible under the Liberalised Remittance Scheme (LRS); the prior requirement to repatriate funds lying idle in such accounts within 15 days is withdrawn and balances will be governed by the Master Direction on LRS.

Restriction on bank guarantees created from client funds limits new guarantees and mandates wind down with enhanced reporting and oversight.
Stock brokers and clearing members are prohibited from creating new Bank Guarantees funded by clients' monies and must wind down existing such guarantees by the prescribed deadline; the prohibition excludes proprietary funds. Stock exchanges and clearing corporations must monitor positions, implement periodic reporting, submit fortnightly collateral data to the regulator, verify compliance through inspections, and require statutory-auditor certification of implementation, with exchanges amending bye-laws and reporting implementation status to the regulator. Several earlier circulars are modified to the extent inconsistent.

Digital filing of mutual fund offer documents required, with a minimum subscription window for new fund offers and an effective compliance date.
AMCs must file final offer documents (final SID and final KIM) only in digital form by emailing them to the designated filing address at least two working days prior to scheme launch, eliminating the requirement to file physical copies. All new fund offers must remain open for subscription for a minimum period of three working days; other prior provisions remain unchanged and the modifications take effect from May 01, 2023 under the regulator's statutory powers to protect investors.

Validity of ratified norms extended, allowing reuse for Advance Authorisations and easing compliance and transaction costs.
The amendment provides that norms ratified by Norms Committees in the Office of DGFT on or after 01.04.2023 remain valid for three years from ratification, and that norms ratified on or after 01.04.2015 under the HBP 2015-2020 are extended to remain valid until 31.03.2026. Decisions of Norms Committees published as minutes on the DGFT website permit other applicants to apply for and obtain Advance Authorisations on a repeat basis during the norms' validity. Appendix 4P items remain excluded from this provision.