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Public Notice No. 01/2024 - 13-02-2024 Customs
Non-compliance of rules and regulations by Chinese manufacturer registered as import source of Dimethoate technical in India
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Import source cancellation due to undisclosed change of manufacturing site leads to new registration requirements.
Non-compliance by M/s Chongqing Chemical Pesticide (Group) Co. Ltd. in failing to disclose a manufacturing-site change for Dimethoate technical prevented submission of required 5-Batch samples from old and new sites for CIL impurity-profile testing; because samples from the dismantled old plant are unavailable, the Registration Committee cancelled the company's import-source listing and directed that any future application be treated as a new registration requiring full data submission.
Office Order No. 1/2024-GST - 13-02-2024 GST - States
Rescission of office order No-1/2021-GST issued u/s 143(1) for M/s GE Diesel Locomotives Pvt. Ltd., Marhowra
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Job-work input return deadline extension is rescinded, while taxpayers may seek fresh statutory approval when required.
Extension of the statutory time limit for return of inputs sent for job work is rescinded in relation to M/s GE Diesel Locomotives Pvt. Ltd., Marhowra, under section 143(1) of the Bihar Goods and Services Tax Act, 2017. Acts done or omitted before the rescission remain unaffected. The taxpayer may make a fresh application for extension if required, and the rescission takes effect from the date of issue.
IBBI/LIQ/68/2024 - 13-02-2024 IBC
Deposit and withdrawal of unclaimed dividends and / or undistributed proceeds in accordance with regulation 39 of the Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017.
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Withdrawal from Corporate Voluntary Liquidation Account requires Board application for release to enable onward distribution to stakeholders.
Liquidators must deposit unclaimed dividends and undistributed proceeds into the Corporate Voluntary Liquidation Account and notify the Board in Form G. For stakeholder claims under regulation 39(7), the liquidator shall apply to the Board using the prescribed annexure to request release of specified amounts for onward distribution, providing corporate identifiers, deposit and withdrawal details, stakeholder references, reasons for prior non distribution, justification, and bank account particulars, and certifying the accuracy of the submitted information.
IBBI/LIQ/67/2024 - 13-02-2024 IBC
Reporting / Sharing of information in the Voluntary Liquidation process
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Voluntary liquidation compliance: liquidators must confirm FSP notification and regulator permission, and file Form H and dissolution documents.
Liquidators must declare that a corporate entity classified as a Financial Service Provider has both been notified by the Central Government and obtained prior permission from the appropriate regulator before initiating voluntary liquidation. Additionally, liquidators must submit a copy of Form H, the final report filed before the Adjudicating Authority, and the dissolution order to the Board's specified email for voluntary liquidation reporting, consistent with the Board's statutory oversight powers.
F. No. 375/02/2023-IT-Budget - 13-02-2024 Income Tax
CBDT Releases Order to Waive off Outstanding Tax Demand, Capped at Rs. 1 Lakh per Assessee
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Tax demand remission capped per assessee, limited to small qualifying outstanding entries and excluding TDS/TCS demands.
Order authorizes remission and extinguishment of specified outstanding direct tax demands outstanding as on January 31, 2024, subject to per-entry monetary limits by assessment year and a maximum ceiling per taxpayer; demands above per-entry thresholds and TDS/TCS demands are excluded, fractional entries are not eligible, interest under section 220 is excluded from ceiling computation, and the remission does not confer any right to credit or refund or affect criminal proceedings. Implementation is by CPC Bengaluru with provision for rectification and CBDT directions.
Public Notice No. 09 / 2024 - 12-02-2024 Customs
Imports from North Korea (KP) / Exports to North Korea (KP)- reg.
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Prohibition on trade with North Korea: customs clearance allowed only after correcting country data to prevent prohibited imports or exports.
Customs officers must strictly enforce prohibitions on trade with North Korea by amending any Bill of Entry or Shipping Bill that incorrectly names DPRK/KP as Country of Origin or Destination; OOC/LEO or Customs clearance is to be granted only after deleting the incorrect DPRK reference and recording the correct country, with penal action possible for wrong declarations and prompt amendment required for bona fide data errors to prevent misleading publication of trade statistics.
Office Order No. 765 - 12-02-2024 GST - States
Order related to Empowerment of Officers under Section 65 of BGST Act.
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Audit powers under GST are conferred on designated tax officers for a specified financial year and zonal jurisdictions.
GST audit powers under Section 65, read with the administrative empowerment provision in Section 4(2), are conferred on specified State Tax officers for financial year 2019-20. The authority is limited to the respective zonal jurisdictions assigned to each officer within Patna West Division, including Patna South Zone-2, Shahabad Zone, Arrah, and Patna Central Zone-1.
IBBI/II/66/2024 - 12-02-2024 IBC
Sharing of the Report prepared by the Resolution Professional under section 99 of the Insolvency and Bankruptcy Code, 2016 to both debtor and creditor
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Sharing of RP report under section 99 ensures both debtor and creditor receive the resolution professional's evaluation for transparency.
Resolution professionals must provide a copy of the report prepared under the Code to both debtor and creditor in all cases to ensure equal information access, transparency, and informed decision-making; this requirement is issued under the Board's powers under the Code and applies to registered insolvency professionals and recognised entities involved in Chapter III insolvency resolution processes.
F. No. 275/31/2023-CX.8A - 12-02-2024 Central Excise
Forwarding of proposals to the Board for filing Special Leave Petitions in the Hon'ble Supreme Court
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Special Leave Petition filing approvals require prior jurisdictional concurrence before forwarding, with supporting approval documents.
Proposals for initiating Special Leave Petitions must be forwarded to the central authority only after obtaining prior approval or concurrence from the relevant jurisdictional Pr. Chief Commissioner/Chief Commissioner/Pr. Director General/Director General within the prescribed time limit, and a copy of the letter, correspondence, or note-sheet evidencing such approval must be attached when forwarding the proposal.
40/2023 - 12-02-2024 DGFT
Amendments in Para 4.36 of the Handbook of Procedures, 2023.
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Authorisation clubbing rules eased: extended issuance window and added export timeframe expand Advance Authorization utility.
Amendment revises authorisation clubbing under the Advance Authorization Scheme by extending the issuance window for eligible authorisations from eighteen to twenty four months while retaining the thirty month import consideration; it adds that only exports within forty eight months of the earliest authorisation are acceptable for clubbing and exports beyond that period shall not be acceptable.
Instruction No. 1/2024 - 09-02-2024 Income Tax
Allocation of work to Commissioner of Income-tax (Judicial)
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Litigation management centralisation: CIT(J) as nodal officer to ensure uniform departmental legal positions and coordinated appeals.
The instruction designates the Commissioner of Income-tax (Judicial) CIT(J) as the regional nodal officer responsible for ensuring uniform departmental positions on the Income-tax Act, 1961, supervising litigation management, coordinating High Court appeals and counsel inputs, identifying and bunching appeals with common questions of law, processing Central Scrutiny Reports (CSRs) and liaising with collegiums, Technical Units and monitoring systems such as LIMBS and e-Office for database management and MIS generation.
CORRIGENDUM - 09-02-2024 DGFT
Corrigendum to Public Notice no. 28/2023 dated 18.08.2023
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Bank import authorizations for gold and silver modified to specify effective import period and validity under foreign trade policy.
The DGFT has amended the headings of Table A and Table B of Public Notice No. 28/2023 to state that the lists of banks authorised by the Reserve Bank of India to import both gold and silver (Table A) and to import only gold (Table B) apply with effect from 01.04.2023 and are valid up to 31.03.2024, thereby making the operative scope of the authorisations explicitly tied to that financial year period.
SEBI/HO/DDHS/DDHS-PoD/P/CIR/2024/10 - 08-02-2024 SEBI
Revised Pricing Methodology for Institutional Placements of Privately Placed Infrastructure Investment Trust (InvIT)
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Pricing methodology: privately placed InvIT institutional placements floor set at NAV per unit; public InvITs retain market-based floor.
SEBI distinguishes pricing for institutional placements: public InvITs must price at not less than the average of weekly high and low of closing market prices for the two weeks preceding the relevant date, with a permissible discounted price subject to unitholder approval; privately placed InvITs must price at not less than the NAV per unit based on a full valuation of all existing assets under the InvIT Regulations. The circular takes immediate effect.
F. No. DGGI/17/2023-INV-O/o Pr DG-DGGI-HQ-DELHI-Part(1) - 08-02-2024 GST
Guidelines for conducting investigation in certain cases
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Investigation jurisdiction: All India DGGI procedures to coordinate inter zonal probes and streamline summons and record based inquiries.
DGGI units have all India jurisdiction for GST enforcement but must follow operating procedures: Zonal ADG/ADG approval is required to initiate investigations, record based investigations are to be initiated by the ZU where the entity is registered, and cross jurisdictional or sensitive cases require higher approval. Summons and information requests must be specific, not fishing, avoid portal data demands, and receive prior reasoned approval, with mandatory e file documentation. Coordination among offices is required to prevent duplication and investigations should conclude promptly, ordinarily within one year.
01/2024 - 07-02-2024 Companies Law
Relaxation of additional fees and extension of last date of filing of Form No. LLP BEN-2 and LLP Form No. 4D under the Limited Liability Partnership Act, 2008
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Relaxation of additional fees for LLP beneficial owner filings permits penalty free submission of BEN 2 and Form 4D.
The Ministry prescribed e form LLP BEN 2 for declarations under the Significant Beneficial Owners rules and e form LLP Form No. 4D for declarations of beneficial interest in contributions. To aid compliance during migration of the filing portal to version 3, LLPs may file LLP BEN 2 and LLP Form No. 4D without payment of any additional fees until 15.05.2024; the forms will be available on version 3 for filing from 15.04.2024.
SEBI/HO/CFD/PoD-1/P/CIR/2024/009 - 06-02-2024 SEBI
Guidelines for returning of draft offer document and its resubmission
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Return of draft offer document for non compliant disclosures requires remedial resubmission and public disclosure by the issuer.
Guidelines require return of draft offer documents that fail disclosure and presentation standards under Schedule VI of the ICDR Regulations, need substantial revision, face corrective regulatory interpretation, show inconsistencies, or involve material concerns from other regulators or litigation affecting eligibility. Resubmitted drafts must address the specific deficiencies, comply with ICDR and other laws, may incur fees for subsequent changes under Schedule XVI, and must be publicly announced as resubmissions with sectoral regulator intimation where applicable.
PUBLIC NOTICE No. 01/2024 - 06-02-2024 Customs
Special measures for liquidation of pending Drawback claims-Reg
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Drawback claim queries: exporters must reply in EDI by the prescribed deadline to avoid processing on record basis.
Exporters and other trade stakeholders must monitor Drawback claim status in the EDI system and reply to queries in the "Query Raised" or "EXPORTER" queues; replies in EDI trigger immediate processing and disbursement. Claims with shipping bills prior to 01.10.2023 must be answered or explained in person to the Assistant Commissioner (Drawback) by 28.02.2024, failing which claims will be processed based on available records or applicable rates. Annexure I lists pending claims and contact details are provided for assistance.
PUBLIC NOTICE No. 03/2024 - 05-02-2024 Customs
Waiver of late fee for delayed filling of Bills of Entry due to Erratic functioning of ICEGATE -reg.
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Waiver of late fee for delayed Bills of Entry due to ICEGATE disruption, providing administrative relief and reporting channel.
A waiver of late fee is granted for Bills of Entry delayed because of erratic ICEGATE functioning for cargo arriving at Chennai Air Cargo/Airport during the notice period; the waiver is provided under the statutory framework for electronic Bill of Entry filing, is to be treated as a Standing Order for departmental officers, and affected parties should report remaining difficulties to the Additional Commissioner for necessary action.
PUBLIC NOTICE - 05 /2024 – Customs - 05-02-2024 Customs
Implementation of Section 16(4) of IGST Act related to restriction on export of certain goods on payment of IGST and coverage under refund mechanism- reg.
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Restriction on export of specified goods prevents IGST-paid exports; refund route blocked at shipping bill level.
Goods listed in the notification must be exported only under LUT and cannot be exported on payment of IGST with refund; CBIC's backend disables the IGST refund route at the shipping bill level so any shipping bill containing a restricted item will not be allowed to be filed for the IGST-paid export/refund route.
Public Notice - 02-02-2024 Customs
Non-compliance of rules and regulations by Chinese manufacturer registered as import source of Dimethoate technical in India
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Change of manufacturing site: import source cancelled; applicants must treat that supplier as new registration requiring data submission.
The Registration Committee found the manufacturer failed to notify a change of location of the manufacturing site and did not provide the required 5-Batch samples from old and new sites for impurity verification; as samples from the old plant are unavailable, the Committee cancelled the import source designation and directed that future applicants treat the source as a new registration with requisite data submissions and testing.

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GST - States

Clarification regarding determination of place of supply in various cases

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Place of supply rules clarified: recipient location governs transportation, advertising and co location services under GST provisions.
The circular clarifies that for transportation of goods with supplier or recipient outside India the default rule under section 13(2) of the IGST Act ... Summary

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Acts Income Tax
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