E waste imports may be released on producer undertaking to submit EPR registration by 30.06.2023.
Customs shall release imported consignments of producers/importers of 85 specified EEE items on submission of a prescribed undertaking (emailed to the designated CPCB address) and a commitment to submit the online EPR Registration Certificate by 30.06.2023; producers of 21 specified EEE items with expired EPRA may secure release by providing an EPR Portal acknowledgement of application together with a copy of the expired EPRA. These interim measures are valid until 30.06.2023.

Annual return requirements clarified: GSTR-9 scrutiny must reflect historical audit and ITC matching law, not post-amendment rules.
For annual returns of FY 2017-18, 2018-19 and 2019-20, scrutiny must follow the pre-amendment UPGST/CGST regime: where the audit obligation and accompanying audited accounts and reconciliation statement applied, those were to be filed; assessment units must not raise objections or demand records inconsistent with the law as it stood for those years, must not issue GSTR-9C-related queries to taxpayers for whom it did not apply or who opted not to file GSTR-9, must not invoke matching/reversal provisions where no ITC was claimed, and must not seek TRAN-1/TRAN-2 evidence where those forms were not filed.

Amnesty scheme for export obligation defaults permits regularisation via duty payment with capped interest, excluding fraud cases.
A one time amnesty allows Advance and EPCG authorisation holders to regularise bona fide shortfalls in export obligation by paying applicable Customs duty; interest on such duties is capped as specified in the public notice and is not payable on Additional Customs Duty or Special Additional Customs Duty. Cases involving fraud, mis declaration or unauthorised diversion are excluded; duties paid under the scheme are ineligible for CENVAT credit or refund. Authorisation holders must be registered under the public notice and Commissioners must monitor and expedite these regularisation cases.

Inclusion of AI-identified discrepancies requires issuing notices and hearing taxpayers before finalising tax-audit disposals.
Assessing officers must incorporate AI-based notice findings into disposal of tax-audit matters: if no prior notice exists, issue assessment notices including AI-identified objections; if notice issued but no order, notify taxpayers via the boweb portal and hear them on additional AI points before ordering; if order already passed, identify the tax periods to which AI-identified objections relate, issue separate notices for those periods, and pass orders after hearing. The same procedure applies to later years and strict compliance is required.

Briefing procedures for law officers and panel advocates ensure coordinated, timely conferences and case preparedness.
Procedures require field formations to monitor listings and hearing records on Supreme Court, CBIC and DLA websites, remain ready to brief Law Officers and panel advocates at short notice, and deputise suitable officers for conferences. DLA will coordinate notifications and arrange conferences where field formations or counsel request briefings; for CESTAT matters field offices must use Tribunal lists and LIMBS, coordinate with the DR and Office of CC (AR), and seek briefings through the DR with intimation to the Office of CC (AR) and JS Review.

Minor investment account rules: redemption proceeds must be credited only to the minor's verified bank account under guardian arrangements.
Payment for subscription may be accepted from the minor's, parent's or legal guardian's bank account or a joint account; AMCs must obtain a Change of Pay-out Bank mandate for existing folios before redemption. All redemption proceeds must be credited only to the minor's verified bank account after KYC completion. Other prior provisions remain unchanged.

Manual Out Of Charge now granted case-by-case with prior Commissioner approval after ECL issues largely resolved.
With Electronic Cash Ledger functionality on ICEGATE largely restored, manual Out Of Charge will be granted only on a case by case basis with prior approval of the concerned Commissioner of Customs, JNCH, effective 15.05.2023; difficulties should be reported to the Additional Commissioner, Appraising Main (Import), and earlier public notices on ECL are superseded.

Bogus GST registration enforcement requires identification, weekly reporting, consolidated monitoring, and jurisdictional review during the special campaign.
Special all-India action against bogus GST registrations requires identification and processing of suspected registrations using GST Network lists and departmental intelligence. Weekly action-taken reports in Annexure-A, together with information required under Annexures-B and C, must be submitted to headquarters every Friday through Divisional Joint Commissioners. Divisional Joint Commissioners must provide consolidated circle-wise reports, and senior officers must review progress within their jurisdictions.

Direct Market Access to FPIs permitted for commodity derivatives, subject to existing DMA framework and FPI participation conditions.
DMA is authorised for SEBI-registered FPIs to participate in ETCDs, subject to adherence to the existing DMA framework and the prior circular permitting FPI participation; stock exchanges and brokers must comply with procedural, operational and risk-management requirements including client authorisation and broker-client agreements, amend bye-laws, notify members, publish the provisions and report implementation status to the regulator, with immediate effect.

No objection certificate for beaching granted provisionally where duty challan generation is delayed, subject to duty credit and undertaking.
Provisional policy allows grant of No Objection Certificate for beaching where the Bill of Entry is filed, assessment queries complied with, but the customs duty challan is not generated due to delay; the importer must show available credit in the Electronic Cash Ledger, provide an undertaking to await Customs Out of Charge and payment before dealing with vessel material, and comply with the Customs Act, Rules and relevant Standing Orders. The relaxation is temporary pending amendment of the Ship Breaking Code and does not alter the requirement to pay assessed duties prior to Out of Charge.

Fake GST registration enforcement adopts uniform all-India verification guidelines under the state GST framework for coordinated compliance action.
Special all-India drive against fake GST registrations is implemented under the Chhattisgarh Goods and Services Tax framework by applying central GST guidelines, with necessary modifications, to ensure uniformity in addressing fraudulent registration practices. The central instruction and related provisions apply within Chhattisgarh as though issued under the State GST Act, supporting coordinated enforcement through a uniform GST compliance approach.

Fake GST registration detection drives verification, credit blocking, recipient action, coordinated referrals, and weekly reporting against invoice-based credit fraud.
GST fake registration detection and input tax credit fraud prevention require time-bound verification of suspicious GSTINs identified through analytics, intelligence, and field inputs. Non-existent or fictitious taxpayers may face registration suspension or cancellation, while input tax credit may be blocked in the Electronic Credit Ledger. Recipients claiming credit on invoices without underlying supplies must be identified through GSTR-1 data, with demand and recovery action or inter-jurisdictional referral supported by relevant evidence. Weekly reports and GSTIN-wise final feedback must record verification, enforcement action, detected evasion, recovery, and fraud patterns.

Pre-registration physical verification to prevent fake GST registrations, with suo-moto cancellation for functionally non-existent registrants.
Proper Officers must prevent any registration application from becoming deemed approved through inaction and are accountable for failures. Mandatory pre-registration physical verification is required where Aadhaar OTP authentication is not completed; where OTP is completed, verification is required on a risk-based data-analytics basis or discretionally with Circle Head approval. Post-registration, immediate physical verification is required for unverified registrants or on enforcement leads; adverse findings of functional non-existence trigger suo-moto cancellation proceedings following natural justice and may be applied retrospectively.

Fake GST registration detection requires coordinated verification, credit blocking, recipient action, inter-jurisdictional referrals, and structured reporting mechanisms.
The Special All-India Drive requires coordinated Central and State tax verification of suspicious GSTINs identified through GSTN analytics and field intelligence. Where a taxpayer is found non-existent or fictitious, officers may initiate registration suspension or cancellation, consider blocking input tax credit, identify recipients of credit passed through unsupported invoices, and undertake demand, recovery or inter-jurisdictional referral as appropriate. Weekly action-taken reporting, GSTIN-wise feedback, nodal-officer coordination and central monitoring support uniform detection of fake registrations and fraudulent input tax credit.

FINNET 2.0 registration required for SEBI-registered debenture trustees to report suspicious transactions and comply with PML rules.
SEBI directs all registered debenture trustees to register or re register on FIU India's FINNET 2.0 platform; FIU India's guidance, including red flag indicators under the Prevention of Money Laundering (Maintenance of Records) Rules, 2005, requires migration from FINNET 1.0 and immediate registration by entities not yet registered in view of the FATF mutual evaluation. SEBI issues the advisory under its regulatory powers to protect investors and to regulate the securities market, and publishes the circular on its website.

Appointment of adjudicating authority centralises Chapter V Finance Act adjudication for specified show cause notices.
Pursuant to rule 3 of the Service Tax Rules, 1994 and clause (e) of sub section (2) of section 174 of the CGST Act, 2017, the Central Board of Indirect Taxes and Customs appoints the Principal Commissioner/Commissioner, CGST & Central Excise, Mumbai East Commissionerate as the Central Excise Officer to exercise Chapter V powers of the Finance Act, 1994 for adjudication of the listed show cause notices against M/s Shell India Markets Pvt. Ltd., thereby centralising adjudicatory competence in the named officer for the identified matters.

Fake GST registrations drive targets bogus invoicing, input tax credit fraud, and coordinated verification across tax administrations.
Special All-India drive against fake GST registrations is directed to identify suspicious or non-genuine GSTINs, verify their existence, and take remedial action to prevent revenue loss from bogus invoicing and fraudulent input tax credit. The guidelines provide for coordinated data sharing, nomination of nodal officers, time-bound field verification, and monitoring through a National Coordination Committee. Where a taxpayer is found non-existent and fictitious, registration may be suspended or cancelled, input tax credit may be blocked, and action may be taken against recipients who wrongly availed credit. Weekly reporting and GSTIN-wise feedback are required.

Currency denomination: fees on forex prepaid and travel cards must be settled in rupees, not foreign currency.
Fees and charges payable in India for international debit cards, prepaid/store value cards, travel cards and similar instruments must be denominated and settled in Rupees. Authorised Persons collecting such India-payable fees in foreign currency are directed to settle and denominate those charges only in rupees. The direction is issued under sections 10(4) and 11(1) of the Foreign Exchange Management Act and without prejudice to other statutory permissions.

Time-bar extension for GST scrutiny extended; officers must issue Section 73(9) orders within revised deadlines.
CBIC has extended the three year time limit under Section 73(10) for issuing orders under Section 73(9) for specified past years where tax was not paid or input tax credit was wrongly availed, excluding cases involving fraud or wilful misstatement. Scrutiny under Section 61 and Rule 99 typically takes several months; officers are directed to complete scrutiny and issue orders within the revised timelines.

Fake GST registrations: nationwide drive to detect, verify, suspend registrations and block wrongly passed input tax credit.
Field formations must undertake time bound verifications of GSTINs identified by GSTN or local analytics. If a taxpayer is found non existent, officers may suspend and cancel registration retrospectively, block input tax credit in the Electronic Credit Ledger under the applicable rule, identify recipients who received wrongly passed credit via FORM GSTR 1, initiate demand and recovery for recipients within their jurisdiction or forward details to other jurisdictions using Annexure B, and pursue recovery or provisional attachment of assets and bank accounts where required.