E-invoicing requirement applies to supplies to government entities registered for tax deduction, obliging suppliers above threshold to issue e-invoices.
Suppliers whose turnover exceeds the prescribed threshold are required to issue e-invoices for supplies made to Government Departments, establishments, agencies, local authorities or PSUs that are registered solely for the purpose of tax deduction at source, because such government entities are treated as registered persons for GST purposes and therefore fall within the e-invoicing obligation.

Track and Trace system implementation extended for export drug packaging parent child compliance across manufacturers until 01.02.2024.
The Director General of Foreign Trade amends the Handbook of Procedure to extend the date for implementing the Track and Trace system requirement to maintain the Parent Child relationship across packaging levels and to upload that relationship on the Central Portal for export consignments of drug formulations; the extension applies to both SSI and non SSI manufactured drugs.

Export permission for Wheat Flour with Millets allowed subject to minimum composition, import entitlement calculation, and domestic sourcing conditions.
Amendment to SION E-136 permits export of Wheat Flour (Atta) with Millets provided the product contains at least 65% Wheat Flour and 15% Millets; Millets and other added ingredients must be domestically sourced; import entitlement under Advance Authorization will be calculated in proportion to the percentage of Whole Wheat Flour in the export item, allowing 1.07 kg of Wheat import entitlement per 1 kg of Whole Wheat Flour exported; the Shipping Bill must indicate percentage contents and earlier SION conditions continue to apply.

Authorized diamond grading laboratory name updated, affecting certification and grading recognition under foreign trade policy.
The Director General of Foreign Trade amended Para 4.73(15) of the Handbook of Procedures, 2023, replacing the previously listed laboratory name with International Institute of Diamond Grading and Research (Belgium), NV, thereby modifying the official list of authorized laboratories for certification and grading of diamonds.

Offer for Sale framework permits OFS of units in private listed InvITs with one day open, excluding retail participation.
Amendment permits an Offer for Sale mechanism for units of private listed InvITs, aligning REIT/InvIT OFS with the equity OFS framework; trading lots for listed InvIT OFS must match secondary market trading lots, retail investor provisions do not apply for private listed InvITs, and such OFS shall remain open only for one day. Exchanges must implement systems, amend rules and notify market participants; the amendment is effective immediately.

Special Import Licence port transfer procedure requires prior permission, formal debit entry and e Sanchit upload before clearance.
Where restricted goods are imported at a port other than the SIL's port of registration, the Turant Suvidha Kendra must forward the SIL, covering letter and Bill of Entry details to the assessment group for permission; once the group with competent authority approval issues permission, the TSK will record the debit against the SIL, endorse the original debit sheets, send NOC to the importing port's TSK, and require the importer/CHA to upload the original debit sheets to e Sanchit against the Bill of Entry. Out of Charge officers must verify uploaded debit sheets on e Sanchit and shall not grant Out of Charge without such verification.

Compulsory scrutiny: returns with reassessment notices after search or survey must be transferred to central charges for scrutiny.
Returns with reassessment notices issued after search and seizure or survey on or after 1 April 2021 must be compulsorily selected for complete scrutiny with prior administrative approval, and if lying outside Central Charges shall be transferred to Central Charges under the statutory transfer provision within 15 days of service of the notice calling for information. Peripheral non-search third party cases uncovered during searches are excepted from mandatory transfer unless covered by the Board's 2014 guidance.

Audit of firm-level performance data requires annual audit, standard ToR, inclusion of all clients, and regulator submission.
Portfolio Managers must perform an annual firm-level performance audit including all clients' portfolios across discretionary and non-discretionary services; advisory clients may be excluded only if their performance is not reported or published. APMI will prescribe standardised Terms of Reference, which are mandatory from October 01, 2023. Portfolio Managers must submit a certified confirmation of compliance and the audit report to the regulator within sixty days of the financial year end, with certification by directors, partners or authorised persons.

GST amendments: taxable "specified actionable claims" in casinos and online money gaming, valuation on amounts paid or payable.
Amendments amend Entry 6 Schedule III and insert definitions in Section 2 to classify "specified actionable claim", "online gaming", "online money gaming" and "virtual digital assets"; deem organisers and platform operators to be suppliers; amend Notification No.66/2017 CT to make tax payable on receipt for specified actionable claims; insert Section 14A in IGST Act to tax cross border online money gaming with single registration and blocking powers; and insert Rules 31B and 31C to value online gaming and casino actionable claims as the total amount paid or payable (including virtual assets), with an Explanation and provisos on refunds.

Automatic export clearance extended to assessed courier shipping bills after X ray clearance where examination is not mandated.
Automatic Let Export Order (auto LEO) in ECCS is extended to Courier Shipping Bills marked for assessment only where the CSB has been cleared under assessment and physical examination is not mandated after X ray clearance; Systems Directorate has enabled necessary technical changes and DG (Systems) will issue an Advisory while field formations will publish Public Notices and Standing Orders for stakeholders.

Inter-State Services Between Distinct Persons: State GST framework adopts central clarification to ensure uniform taxability treatment.
Taxability of services supplied by an office of a business entity in one State to another office of the same entity in a different State is addressed where the offices constitute distinct persons under the GST framework. For uniform application under the Chhattisgarh Goods and Services Tax Act, 2017, the provisions of Circular No. 199/11/2023-GST are adopted with necessary modifications and apply as though issued under the State GST Act.

E-invoice clarification adopts central GST guidance for corresponding application under the State GST framework with necessary modifications.
E-invoice clarification under the Chhattisgarh Goods and Services Tax Act, 2017 applies the provisions of central GST guidance on e-invoice issues, with necessary modifications, for corresponding State GST purposes. The central guidance operates as though issued under the State GST Act, subject to mutatis mutandis adaptation to ensure uniformity in e-invoice treatment.

GST refund clarifications gain uniform application under state tax law through adoption of corresponding central guidance.
Refund-related issues under the Chhattisgarh Goods and Services Tax framework are to be administered uniformly by applying, with necessary modifications, the refund clarifications issued by the GST Policy Wing. The Commissioner of State Tax exercises directional power under the Chhattisgarh Goods and Services Tax Act, 2017 to give those clarifications corresponding effect under the State Act, ensuring consistent treatment of refund matters.

Taxability of subsidiary shares is governed by a uniform GST clarification applicable under the State GST law.
Taxability of shares held by a holding company in its subsidiary company is to be administered uniformly under the Chhattisgarh Goods and Services Tax Act, 2017. The Commissioner of State Tax applies, with necessary modifications, the central GST clarificatory framework on this subject as though issued under the State GST law.

Input tax credit for warranty replacements and repair services follows prescribed rules during the warranty period.
Input tax credit for warranty replacement parts and repair services during the warranty period is governed by centrally prescribed provisions adopted with necessary modifications under the Chhattisgarh GST regime. The adopted framework applies as though issued under that regime and is confined to ITC availability for warranty-related replacement parts and repair services.

Tax collection at source liability is clarified for transactions involving multiple e-commerce operators under GST.
Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 is invoked to apply, with necessary modifications, the central clarification concerning TCS liability under Section 52 of the CGST Act, 2017 where a single transaction involves multiple e-commerce operators. Application of the clarification is directed to secure uniformity in addressing TCS liability in such multi-operator transactions.

Input Tax Credit mismatch verification applies a uniform framework for differences between FORM GSTR-3B claims and FORM GSTR-2A disclosures.
Input Tax Credit mismatch verification for the period from 1 April 2019 to 31 December 2021 is governed under the Chhattisgarh Goods and Services Tax Act, 2017 by the provisions of Circular No. 193/05/2023-GST, subject to necessary modifications. It applies to differences between ITC availed in FORM GSTR-3B and ITC reflected in FORM GSTR-2A.

Interest on wrong IGST credit availment follows the applicable clarification, with necessary modifications, when the credit is reversed.
Interest proceedings for wrong availment of IGST credit and its reversal are to apply the clarification issued for levy of interest under section 50(3), with necessary modifications, under the Chhattisgarh Goods and Services Tax framework. The applicable central GST clarification is extended to such proceedings under the State GST law to secure uniformity.

GST classification of Rab is aligned with the centrally issued clarification to maintain uniformity across administration.
GST rate and classification of 'Rab' are to be administered uniformly under the Chhattisgarh Goods and Services Tax framework by applying, with necessary modifications, the central clarification issued following the GST Council's forty-ninth meeting. The adopted position addresses the applicable GST rate and classification of Rab, with effect under the State GST framework to maintain uniformity.

Trading Preferences applicability: exclusive commodity derivatives members may use FMC format; brokers must obtain written negative consent records.
The circular exempts members exclusively of commodity derivatives exchanges from the revised Trading Preferences format and requires them to use the FMC consent format listing national commodity exchanges where clients sign for permitted exchanges, with separate consent for later additions. Brokers must provide an opt-out facility to new and existing clients, obtain written negative consent separately, and retain such records for at least five years. Exchanges must notify brokers, amend rules, monitor compliance via half-yearly audits and inspections, and report implementation monthly to SEBI.