High-Risk refund cases require JAO verification with feedback of "ITR can be processed" or "Further risk assessment required."
JAOs must verify Insight-identified high-risk refund cases and, within 30 days, give either "ITR can be processed" or "Further risk assessment required." The latter is mandatory only if specified criteria are met: confirmed disallowances in recent assessment orders, penalty orders for incorrect facts, repeated revised returns increasing refunds, repeated PAN flags under high-risk rules, or CRIU/VRU information indicating under-reporting or impermissible deductions. Revised returns received during verification preclude further action. The portal workflow supports case view, comments, reassignment, document upload, mandatory remarks, and submission of refund-at-risk amounts where applicable.

High-risk TDS refund clusters require AO verification via Insight portal and binary feedback on need for further risk assessment.
TAN-based High-Risk Refund clusters flagged by automated rules are assigned by CIT(TDS) to AOs who must verify cases in the Insight portal and submit mandatory feedback as either "No Further Risk Assessment required" or "Further risk assessment required" with remarks and supporting documents. A finding of further assessment is required where specified TRACES/Insight indicators occur (three or more years flagged under HRR rules; multiple penalty/prosecution entries; repeated demands under section 201; appearance in TDS defaulter report). The SOP also prescribes portal navigation, case-level activities, reassignment, history tracking, and possible outreach to the deductor.

Regularization of casual workers requires Uma Devi eligibility and uninterrupted service against sanctioned posts, excluding court-protected engagements.
Regularization of casual workers is directed under the Supreme Court ruling subject to DoPT conditions: only similarly placed casual workers who satisfy Uma Devi mandatory conditions, have worked against sanctioned posts for ten years or more as of the Uma Devi judgment, and whose engagement is not under court or tribunal orders may be regularized; eligible workers in Group D are to be regularized and subsequently merged into the MTS cadre pursuant to DoPT guidance, with Department of Expenditure concurrence.

Empanelment of Chartered Engineers for valuation of second hand machinery at Kandla Customs-applications due April 30, 2024.
Invitation for empanelment of Chartered Engineers authorised by the Institution of Engineers (India) to perform examination, appraisal and valuation of second hand/old and used machinery and related goods in Kandla Customs jurisdiction. Applicants must submit prescribed proforma and undertaking with membership certificates and experience proofs; empanelment follows document scrutiny, verification against adverse records, committee evaluation and formal interview. Empanelled Engineers will be listed by Public Notice, must submit half yearly self appraisals, and may be suspended for false information; fees for services are payable by importers/CHAs/trade. Applications close 30 April 2024 (17:00 hrs).

Authorised Officers designation under FSS Act ensures specified points of entry have notified officials for food import clearance.
Notification designates authorised officers under Section 25 read with Section 47(5) of the FSS Act and Regulation 13(1) of FSS(Import) Regulation to regulate food import clearance at 155 specific points of entry. FSSAI and Customs officials of specified ranks at listed Airports, Seaports, ICDs, SEZs and LCSs are authorised from 01.04.2024 for the jurisdictions in Annexure I, superseding prior notifications.

Investigation approval: Prior hierarchical authorisation and coordination required for cross jurisdictional and sensitive tax probes.
CGST field formations must follow a structured regime where the (Pr.) Commissioner is responsible for approving and conducting investigations within their jurisdiction, coordinating with other formations or a central investigative channel when issues extend across jurisdictions or involve multiple registrations, and referring policy-sensitive interpretative issues to the relevant policy wing. Communications with listed or public entities should commence with official letters requesting specified records within a reasonable timeframe rather than summons; summons and letters must disclose the specific nature of the inquiry, avoid vague language, and not call for information already available on the GST portal. Prior reasoned approval for summons, e-file documentation, prompt conclusion of investigations, and an internal grievance officer are mandated.

Registration under GST: notarized rent deeds with affidavit may be accepted subject to zonal prior approval and record maintenance.
Registration under the GST regime may be granted where the applicant furnishes a notarized rent agreement/lease deed/NOC with an affidavit certifying the genuineness of the principal place of business in lieu of a rent agreement duly registered with the Sub-Register, subject to prior case-by-case approval of the Zonal Joint Commissioner of State Tax obtained via official webmail, prompt disposal by that officer, and proper record-keeping by the Zonal Deputy Commissioner of State Tax.

Imported liquor warehousing now requires an Excise License FL-2(O) from Uttarakhand for compliance and storage.
Importers warehousing imported liquor in Customs bonded warehouses must produce an Excise License FL-2(O) issued by the Excise Department of Uttarakhand as required by clause 19 of the Excise Policy 2024-25; this amends Point (vii)(a) of Public Notice 24/2023 and takes effect immediately.

Extension of FCRA registration validity continues where renewal is pending; certificate validity ends upon refusal of renewal.
Extension of validity of FCRA registration certificates is granted for entities with pending renewal applications or whose five year validity expires in the prescribed quarter, with validity extended until the earlier of disposal of the renewal application or the prescribed cutoff; refusal of a renewal application causes the certificate to be deemed expired on the date of refusal, rendering the association ineligible to receive or utilise foreign contribution.

Bank authorisation to import precious metals updated: specified banks permitted to import gold and/or silver under Appendix provisions.
Amendment updates the Handbook appendix to specify two authorised lists: banks authorised by the central banking authority to import both gold and silver, and banks authorised to import only gold. Each named bank is granted import permission for the specified metal(s) within the stated policy-year validity window, and the public notice effects an update to the Appendix listings that governs entitlement to import under the Handbook of Procedures.

Specified authority for taxpayer information: DGIT Systems to provide PAN-based income-tax status to Uttar Pradesh via API.
The Board designates the Director General of Income-tax (Systems), Delhi as the specified authority to furnish PAN-based income-tax payer status flags ("Yes/No/Not Available") to the Principal Secretary, Planning Department, Government of Uttar Pradesh. The State will provide PANs and Assessment Years; responses will be delivered via API, with frequency and timelines to be agreed. The designated authority will enter into an MoU with the notified State authority covering data transfer mode, confidentiality, secure preservation, weeding out, and timelines; a copy of the MoU will be forwarded for record.

General Authorization for export of information security items requires documented end use, IMWG review, and mandatory quarterly post shipment reporting.
Notification provides a one-time General Authorization for Export of Information Security items (GAEIS) under SCOMET Category 8A5 Part 2, requiring an online application, IMWG review, technical descriptions, End User Certificates from all supply chain entities, list of destination countries, company undertaking, certified internal compliance programme, and AEO T2 certification; re exports need import provenance. Pre export evidence, quarterly post shipment reporting for three years, five year document retention, explicit exclusions for military/WMD uses and embargoed destinations, non revalidatable limited validity, and DGFT discretion to suspend or revoke are mandated.

General Authorization for export of telecommunication items permits one time licensed exports subject to end use controls and reporting.
A one time General Authorization for Export of Telecommunication items (GAET) permits export of specified SCOMET telecommunication goods excluding technology/software and items in Annexure I, subject to an online application, technical descriptions, end use certificates from all supply chain entities, internal compliance certification, AEO T2 status, and inter ministerial review. Prior to export, executed EUCs, contractual proof of permitted end use and signatory contacts must be submitted. Quarterly post shipment reporting for three years and five year record keeping are mandatory; GAET is excluded for military or WMD related uses and may be suspended or revoked for non compliance.

Preventive vigilance during elections: intensified CBIC controls on movement, storage and reporting of inducement goods and cash.
The SOP directs CBIC formations to intensify preventive vigilance during elections by establishing Central Control Rooms and nodal officers, deploying Flying Squads and Static Surveillance Teams, mapping and monitoring warehouses and bonded premises, conducting targeted checks of movement and stocks of potential inducement items, and enhancing intelligence and analytics. It mandates real time reporting through ESMS and daily collated reports to CBIC investigators, with major seizures communicated to the Election Commission in the prescribed format within 24 hours.

Due diligence for notices under Section 73/74 required; ensure timely adjudication while protecting natural justice.
Issuance of Show Cause Notices under Section 73/74 must follow thorough examination of documents and taxpayer responses, with opportunities to be heard; district and zonal heads must monitor investigations and audits before issuing demands. Proper officers are required to complete adjudication within the statutory timelines under Section 73(10), and supervisory officers must ensure timely, high-quality adjudication that respects natural justice and can withstand judicial review.

Drive-through container scanning procedure sets safety, routing and re-scanning rules for selected import containers.
Operation of the Drive Through Container Scanner is commenced for selected import containers, with selection made through the Container Scanning Module of the National Customs Targeting Centre and intimated to the designated stakeholders. Movement of DTCS-selected containers follows the existing MXCS procedure, subject to specific safety and operational modifications on trailer speed, container spacing, parking after scan, re-scanning, exit routes, container height, and responsibility for safe transit and seal integrity.

Suspension of refund scrolls temporarily halts IGST and export-incentive processing; traders urged to publicize notice and contact helpdesk.
Temporary suspension of electronic scrolling for refunds and export incentives is in effect: IGST refund scrolling is suspended from 00:00 hours of 21 March 2024 to 23:59 hours of 31 March 2024, and RoDTEP, RoSCTL and Drawback scrolling is suspended from 00:00 hours of 25 March 2024 to 23:59 hours of 31 March 2024. Trade associations are requested to publicize the advisory and traders facing difficulties should contact the ICEGATE helpdesk email for assistance.

T+0 rolling settlement optional beta launched to shorten settlement timelines while preserving surveillance and risk controls.
Introduction of an optional Beta T+0 rolling settlement alongside T+1 for a limited set of 25 scrips and a limited number of brokers; all investors may participate if they meet MIIs' timelines, processes and risk requirements. Surveillance measures applicable to T+1 apply to T+0. Trading will be one continuous session; T+0 prices will be excluded from index and settlement price computation; no netting of pay-in/pay-out obligations between T+1 and T+0. MIIs must publish operational guidelines, FAQs, lists of scrips and brokers, provide fortnightly progress reports, implement systems and amend rules as required.

Rectification under Section 161 permits reconsideration of assessment orders where taxpayers' replies or correct annexures were overlooked.
Proper Officers may invoke Section 161 to rectify assessment orders where a taxpayer's reply to a Show Cause Notice was filed but not considered, where multiple notices/orders for the same subject-matter and period are determined on review to relate to the same issue, or where annexures were missing or incorrect and a taxpayer's reply was therefore overlooked; verification of records and adherence to statutory timelines are required, and the listed examples are illustrative not exhaustive.

Interest equalization scheme extended with a per IEC cap imposed for the upcoming quarter affecting export credit claims.
Interest Equalization Scheme is extended until 30.06.2024 with a temporary per IEC cap imposed for the quarter commencing 01.04.2024; exporters must observe this ceiling when claiming interest equalization on export credit for that quarter, as communicated in the Trade Notice implementing the notified extension.