Waiver of late fee for bills of entry due to cyclone disruptions; applies to air cargo arrivals at Chennai airport.
Waiver of late fee is granted for delayed filing of Bills of Entry due to disruption of power and internet caused by the cyclonic storm, covering Bills of Entry for cargo arrived by aircraft at Chennai Air Cargo/Airport for the affected period, implemented under the regulatory framework for electronic integrated declarations and paperless processing. The Public Notice shall serve as a Standing Order for officers and staff, with unresolved difficulties to be brought to the Additional Commissioner of Customs (Appraising Main), Chennai-VII.

Authorisation of Joint Commissioners to exercise proviso powers under Rule 23, confined to their jurisdiction and subject to conditions.
The Commissioner of State Tax authorises Joint Commissioners of State Tax (Range) to perform functions under the first proviso to sub-rule (1) of Rule 23 of the Haryana GST Rules, 2017 read with section 30 of the Haryana GST Act, 2017, limiting exercise of those functions to their respective jurisdictions unless specific jurisdiction is stated; the order supersedes Order No. 01/2022 while saving prior actions and omissions.

Net Distributable Cash Flow computation standardized for REITs, aligning HoldCo/SPV and Trust level cashflow rules for distributions.
Revised framework standardizes computation of Net Distributable Cash Flow (NDCF) for REITs and HoldCos/SPVs by specifying allowable additions (operating cashflows, SPV distributions, treasury income, net proceeds from asset or share sales after taxes, transaction costs, related debt settlements and planned reinvestments) and deductions (finance costs excluding amortisation, principal debt repayments except refinanced debt, contractual/statutory reserve requirements, and capital expenditure not funded by debt/equity or existing reserves). It clarifies intra-group treatment, timing for including SPV NDCF, prohibition on debt-funded distributions (limited treasury exceptions), and disclosure of restricted or surplus cash.

Net Distributable Cash Flow computation standardised for InvITs, defining eligible receipts, permissible deductions and distribution constraints.
Revised framework standardises computation of Net Distributable Cash Flow (NDCF) for InvITs and their HoldCos/SPVs, specifying included items (operating cash flows, NDCF distributions from SPVs, treasury income, net sale proceeds) and excluded or deducted items (finance cost excluding amortisation, principal debt repayments except refinanced debt, required contractual or statutory reserves, and unfunded capital expenditure). NDCF at SPV must be reflected at Trust level for the period even if cash transfers occur later, cumulative minimum distributions must be maintained, and restrictions apply to distributions funded by external debt with limited treasury exceptions.

Assessment practice for petroleum products: mandatory sample testing and conditional second check assessment for manufacturer importers.
All consignments of petroleum products under CTH 2710 require a representative sealed sample drawn on first check and sent to CRCL, NCH, Mumbai for testing; clearance depends on the test report and licences. Manufacturer importers with an overseas supplier who is the manufacturer may obtain final second check assessment where a manufacturer's invoice and the specified valid PTR and supporting uploads are provided; where the supplier is not the manufacturer a valid PTR permits provisional second check assessment with testing. Bulk cargo and other non qualifying imports are subject to mandatory sample testing and first or provisional assessments as specified.

GST enforcement wing restructuring assigns district jurisdictions for inspections, searches, seizures and business-premises access to safeguard revenue.
GST enforcement administration is restructured through four Enforcement Wings empowered to undertake inspection, search, seizure of goods in movement, and access to business premises and godowns for revenue protection. The Wings are allocated jurisdiction over West Tripura; North Tripura and Unakoti including Churaibari; Sepahijala, Gomati and South Tripura; and Dhalai and Khowai. The arrangement supersedes specified earlier orders and takes immediate effect.

Amnesty Scheme: final filing required for closure of export obligation defaults; pendency of policy relaxation requests won't extend deadline.
The Amnesty Scheme permits closure of Export Obligation defaults under Advance Authorisation and EPCG Schemes through a time limited filing; authorisation holders must submit closure applications within the prescribed final period and should not await decisions from the Policy Relaxation Committee or EPCG Committees, since such pendency will not extend the filing deadline. Regional Authorities are instructed to dispose pending Amnesty Scheme applications before the cut off, and beneficiaries are urged to avail themselves of the scheme because the final filing date will not be extended further.

Electronic service of GST notice and order summaries requires DRC-01 service and DRC-07 portal upload by proper officers.
Electronic service of GST enforcement communications is directed through implementation, with necessary modifications, of Instruction No. 04/2023-GST under the Chhattisgarh Goods and Services Tax Act, 2017. The framework requires the proper officer to serve a summary of notice in FORM GST DRC-01 and electronically upload on the portal a summary of order in FORM GST DRC-07.

Bill of Entry filings now require CVD levy notification details declared in ICES system.
ICES is updated to accept Bills of Entry with CVD Levy Notification details; importers must declare Duty Type 'C', Additional Duty Flag 'C', Notification No., Notification Sr. No., Item SI No., and Supplier SI No. in the BE filing. Trade associations must publicize this requirement, the notice serves as a standing order for Customs (Port), Kolkata staff, and implementation issues should be reported to the Deputy/Assistant Commissioner of the concerned section.

State jurisdiction transfer: pending GST proceedings may remain with transferor proper officer if taxpayer requests completion.
Change in state jurisdiction of a registered person transfers designation of the proper officer to the transferee charge or Large Taxpayer Unit, but the transferor charge's proper officer retains concurrent jurisdiction to complete proceedings initiated before the transfer if the registered person requests continuation to avoid repeating prior compliances; appeals against transferor orders remain with the appellate authority having jurisdiction over the transferor unit.

Electronic service of GST notices and orders in DRC-01 and DRC-07 is mandatory for portal compliance and tracking proceedings.
Electronic service of the summary of notice in FORM GST DRC-01 and electronic upload of the summary of order in FORM GST DRC-07 are required in proceedings under the Assam GST Act and Assam GST Rules relating to demand, recovery, input tax credit wrongly availed, refund erroneously made, interest, penalty, and fine. The instruction directs proper officers to ensure that the summary of notice and summary of order are served or uploaded on the portal, and requires zonal supervision for strict compliance with rule 142.

Implementation timeline extension: SEBI postpones SCORES ODR integration compliance, allowing more time for entities to complete integration.
SEBI has deferred the effective date for implementation of the SCORES to ODR linkage and related processing and monitoring obligations for Entities and Designated Bodies to April 01, 2024; Designated Bodies must obtain SCORES authentication and/or API integration to comply, and Entities must continue to file the Action Taken Report on SCORES within 21 calendar days of receipt of complaints.

Videography of full cargo examinations mandates recorded inspections, equipment provision, and stakeholder cooperation in a limited pilot.
A pilot mandates videography-based examinations of consignments selected for full physical inspection at specified CFSs. Nodal Officers will select containers flagged by screening for recorded examination; Docks officers must record the full inspection sequence (external inspection, seal cutting, de-stuffing, item-level imaging, re-stuffing and resealing). CFSs must provide recording equipment, assign a Surveyor and videographer, and store video data on two external devices for custody by the Deputy/Assistant Commissioner (Docks) and the Nodal Officer. Feedback reports will be consolidated by Appraising Main (Import) Section.

Relaxation of time limits allows processing of electronically filed returns with refund claims beyond the prescribed period with administrative approval.
Relaxation under section 119 permits processing of electronically filed income-tax returns with refund claims beyond the statutory timeframe where intimation under subsection (1) of section 143 lapsed for reasons not attributable to the taxpayer; such processing requires prior administrative approval by the Principal Chief Commissioner/Chief Commissioner, DOlT (Systems) enablement for Assessing Officers, monitoring by the Pr.CIT/CIT, and excludes scrutiny-selected returns, those showing or likely to produce demand, and those delayed for reasons attributable to the assessee.

GST treatment of personal and corporate guarantees clarifies related-party supply and valuation rules for bank credit facilities.
A director's personal guarantee for a company's bank credit is treated as a supply of service between related persons even without consideration, but where RBI norms prohibit any commission or other payment, the open market value and taxable value are treated as zero. If any remuneration or consideration is nevertheless paid, the taxable value is the amount so paid. Corporate guarantees between related companies, including holding company guarantees for subsidiaries, are also taxable supplies without consideration and are valued under rule 28, including the special sub-rule for corporate guarantees, which does not apply to personal guarantees.

Customs assessment practice: samples to CRCL for testing, with conditional second-check clearance based on a valid previous test report.
All imports under CTH 2710 require a representative sealed sample sent to CRCL, Visakhapatnam for testing on first check, and clearance depends on that test and licences. Valid Previous Test Reports (PTR) covering identical goods may permit second-check assessment for qualifying manufacturer-importers, provided documentary proof and PTR details are uploaded to e-Sanchit and declared in the Bill of Entry. Non-manufacturer imports and cases without an acceptable PTR must undergo mandatory first check with CRCL testing.

Withholding of income tax refunds: revised timelines, monetary limits and ITBA workflow for recording reasons.
The Instruction revises timelines and monetary limits and sets a mandatory ITBA/CPC 2.0 workflow for Assessing Officers recording reasons before withholding refunds under section 245(2): login to CPC 2.0, go to Refund Management Refund Release select 245(2), enter PAN/AY or use bulk view, view pending refund details, select a record, choose Release or Withhold, upload required attachments and complete mandatory fields so the system records user identity, timestamps, and the reason; system confirms successful action.

Information-furnishing powers under Bihar GST are delegated to specified tax officers for matters connected with GST administration.
The Commissioner delegates the power under the Bihar Goods and Services Tax Act, 2017 to require any person to furnish information concerning matters dealt with under that legislation. This authority is conferred on the Special Commissioner State Tax (Central Investigation Bureau), Additional Commissioner State Tax (Administration), Joint Commissioner State Tax (In-charge), and Deputy Commissioner State Tax (In-charge), with effect from the date of issue.

Electronic service of notice summaries required; officers must upload DRC 01 and DRC 07 on portal for compliance.
Proper officers must serve notice summaries electronically on the GST portal in FORM GST DRC-01 and upload order summaries in FORM GST DRC-07, as required by rule 142 of the CGST Rules. Notices concerning demand, recovery, incorrect input tax credit, erroneous refunds, interest or penalties, and orders specifying tax, interest and penalty, must be made available electronically to enable recordkeeping, tracking of proceedings, appeals and recovery. Field formations relying on manual issuance are directed to comply and supervisory officers must ensure adherence; implementation issues should be reported to the Board.

Document Identification Number requirement: communications to taxpayers must quote DIN/RFN or be treated invalid; limited post-facto regularisation allowed.
Officers must electronically generate and prominently quote a Document Identification Number (DIN)/Reference Number (RFN) on specified offline communications (search authorisations, summons, arrest memos, inspection notices and letters) issued in the course of enquiries; GST backend communications sent via the GSTN Portal are exempt, but manually issued communications must carry a DIN/RFN. Exceptions for technical difficulty or urgent offsite issuance require written reasons and an express statement; communications without DIN/RFN outside these exceptions are invalid and must be regularised within a limited working-day period by post-facto approval, electronic generation of DIN/RFN and filing the pro-forma. VAT RFN verification is available on the DVAT Portal.