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    Circulars
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    SEBI/HO/AFD/SEC-1/P/CIR/2024/22 - 18-04-2024 SEBI
    Circular on Standardization of the Private Placement Memorandum (PPM) Audit Report
    Show AI Summary
    Private Placement Memorandum audit standardization requires standardized reporting and online submission via SEBI portal.
    AIFs must carry out an annual Private Placement Memorandum (PPM) Audit Report and submit it to trustees/boards, managers and SEBI within the Master Circular timelines. SEBI mandates a standardized reporting format, to be hosted by AIF associations, and requires online submission via the SEBI Intermediary Portal. Audit of specified PPM sections-Risk Factors; Legal, Regulatory and Tax Considerations; Track Record of First Time Managers; Illustration of Fees and Expenses; and Glossary and Terms-is optional. The format will be reviewed periodically by the pilot SFA in consultation with SEBI and revisions published by associations.
    IBBI/LIQ/70/2024 - 18-04-2024 IBC
    Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th September 2023 titled ‘Clarification w.r.t. Liquidators’ fee under clause (b) of sub-regulation (2) of Regulation 4 of IBBI (Liquidation Process) Regulations, 2016’.
    Show AI Summary
    Liquidators' fee clarification: certain circular provisions withdrawn; insolvency professionals must comply with remaining guidance and report.
    Paragraphs 2.1 and 2.5 of the IBBI circular dated 28 September 2023 are withdrawn after being struck down by court order; the remaining parts of the circular remain valid. Insolvency professionals who have not complied with the original circular are given an opportunity to comply with the remaining operative provisions and must inform IBBI of their compliance status electronically on the IBBI website by the prescribed deadline. The circular is issued under the authority of section 196 of the Insolvency and Bankruptcy Code.
    Circular No. 2425001/65 - 16-04-2024 GST - States
    Regarding recovery certificates
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    Recovery certificate modification: issuance of DRC-07A under Section 142A(1) mandates adjustment or withdrawal of earlier recovery certificates.
    Recovery of arrears under erstwhile laws for taxpayers active in the GST period must be recovered under the CGST/UPGST Act by issuing Form DRC-07A under Section 142A(1), and the corresponding recovery certificate under the earlier law must be modified or withdrawn. Departmental recoveries require portal entry under R.C. marking with R.C. removal and DRC-07A details, reducing the erstwhile certificate amount; district-administered recoveries will not be withdrawn but will be reflected by departmental R.C. modification where ledger recoveries occurred and the modified RC supplied to the district. Form ST-45 is issued only after full recovery.
    01 - 15-04-2024 FEMA
    Hedging of Gold Price Risk in Overseas Markets
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    Hedging of gold price risk permitted via OTC derivatives in IFSCs, subject to Master Direction stipulations and immediate effect.
    Resident entities may hedge gold price risk in IFSCs using OTC derivatives as well as exchange-traded derivatives, subject to the stipulations of the Master Direction on hedging of commodity price and freight risk (as amended). The Master Direction has been updated and these instructions are effective immediately, issued under the prevailing foreign exchange regulatory framework while remaining without prejudice to any other statutory permissions or approvals.
    Policy Circular No. 01/2024 - 12-04-2024 DGFT
    Clarification on discharge of export obligation of Advance Authorisation (AA) bearing Customs Notification No. 18/2015-Customs as amended and Customs Notification No. 21/2015-Customs as amended both dated 01.04.2015 by making physical exports or by making domestic supplies
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    Advance Authorisation discharge options clarified: export obligation may be met by physical exports or specified domestic supplies.
    Holders of Advance Authorisation issued on or after 01.04.2015 may discharge export obligation by physical exports or domestic supplies under para 7.02(A)(a). For authorisations issued on or after 10.01.2019, options also include supplies to EOUs/STP/EHTP/BTP under para 7.02(A)(b) and supply of capital goods against EPCG under para 7.02(A)(c), provided exemption from applicable anti-dumping, countervailing, safeguard or transition product specific safeguard duties has not been availed. Deemed export authorisations have the same options and conditions.
    Public Notice No. 16 / 2024 - 10-04-2024 Customs
    Inclusion of gender specific infrastructure facilities to be provided by the Custodian CCSP-CFS/AFS/ICD under the HCCAR, 2009-reg
    Show AI Summary
    Gender-specific workplace infrastructure mandated for customs cargo facilities to ensure safe, inclusive environments and POSH compliance.
    Custodians of CCSP-operated CFS/AFS/ICD under HCCAR 2009 must provide gender responsive infrastructure (lighting, panic buttons), care services including creches in line with maternity provisions, establish Internal Complaints Committees for workplace sexual harassment, hold regular gender-sensitization training, and regularly upgrade and publicize gender-specific facilities to ensure availability, upkeep, and an inclusive workplace ecosystem for women in trade.
    Instruction No. 115 - 09-04-2024 SEZ
    Concerns/queries/clarifications regarding the newly inserted SEZ Rule 11 B notified vide DoC Notification dated 6.12.2023
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    Demarcation of non-processing area requires full repayment of originally availed tax benefits before permission and subjects units to DTA laws.
    Rule 11B permits BOA to demarcate existing built-up floor space in IT/ITES SEZs as Non-Processing Area only after full repayment, without interest, of the originally availed tax benefits attributable to that space (including construction and basement costs and benefits on common facilities). Chartered Engineer certification must identify the built-up area; repayment calculations rely on financial books and originally availed benefits. Units in NPA are limited to IT/ITES activities, treated as DTA entities with no SEZ privileges, access control is required, and O&M tax benefits for common infrastructure used by NPA units are not available.
    02/2024 - 09-04-2024 DGFT
    Implementation of Melon Seeds Import Monitoring System (MS-IMS)
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    Import monitoring registration: ARN and FSSAI licence required for melon seeds to secure customs clearance.
    Importers must apply online to the Melon Seeds Import Monitoring System, submit advance shipment information and the registration charge to obtain an Automatic Registration Number; registration is required within ten days of the Bill of Lading and one ARN is limited to one country of origin and one port while covering multiple consignments and Bills of Lading with mandatory upload of Bill of Lading copies. At import clearance the ARN and a valid FSSAI Manufacturer Licence for melon seeds must be presented to Customs.
    01/2024 - 09-04-2024 DGFT
    Modification of SION E-124 for export of refined Sunflower Oil (Edible Grade)
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    Modification of SION input-output norms revised import entitlements for export of refined sunflower oil edible grade.
    Modification of SION E-124 revises input entitlements for export of Refined Sunflower Oil (Edible Grade). For one MT of exported refined oil the amended import items and quantities include Crude Sunflower Oil (Edible Grade) (FFA 0.5-1.8%) at 1.033 MT, Caustic Lye (48%) 2.500 kg, Phosphoric acid 0.165 kg, Citric acid 0.020 kg, TONSIL Bleaching earth 2.000 kg and Filter Aid corrected to 3.600 kg. The change is made under Paragraph 1.03 of the Foreign Trade Policy, 2023 and affects export entitlement calculations.
    PUBLIC NOTICE NO. 15 / 2024 - 08-04-2024 Customs
    Change in name of the CFS - From M/s. Continental Warehousing Corporation (Nhava Seva) Private Limited To M/s. DP World Multimodal Logistics Private Limited - Reg.
    Show AI Summary
    CFS name change requires successor custodian to assume prior, pending and future liabilities, effective from the notified date.
    The CFS formerly named M/s. Continental Warehousing Corporation (Nhava Seva) Private Limited is renamed M/s. DP World Multimodal Logistics Private Limited effective 08-04-2024; all prior public notice declarations regarding designation as a Customs Area and appointment as Custodian remain unchanged, and the successor must assume and honour all existing, pending and future liabilities and statutory obligations arising from the earlier name.
    Circular No. 06/2024 - 06-04-2024 GST - States
    Non-issuance of notices in case of voluntary compliance under Sections 73 and 74 of the KSGST Act, 2017
    Show AI Summary
    Voluntary compliance under KSGST prevents notices if tax, interest and prescribed penalty are paid and declared correctly.
    Voluntary compliance allows a taxable person to pay additional tax with interest, and where applicable a reduced penalty, before any notice is issued; upon written intimation and receipt via FORM GST DRC-03 the proper officer shall not issue a notice for amounts so paid, but may issue a notice limited to any shortfall if the payment is deficient. Detailed breakup of tax, interest, penalty, Input Tax Credit errors or erroneous refunds and identification of tax periods must accompany the payment to enable verification.
    Circular No. 05/2024 - 06-04-2024 GST - States
    Issuance of Orders u/s 107 and 108 of SGST/CGST/IGST Act - Numbering of Appellate and Revisional Orders - guidelines issued
    Show AI Summary
    Order numbering: prescribed unique identifiers for appellate and revisional GST orders to ensure uniform identification and tracking.
    Appellate and Revisional authorities must assign a distinct order number to each order annexed with Form GST APL-04 using prescribed formats so that the number conveys office/designation, year and a unique serial, and must maintain registers for appellate and revisional order numbers to ensure uniform identification and facilitate litigation tracking.
    SEBI/HO/MIRSD/SECFATF/P/CIR/2024/21 - 05-04-2024 SEBI
    Entities allowed to use e-KYC Aadhaar Authentication services of UIDAI in Securities Market as sub-KUA
    Show AI Summary
    Aadhaar e-KYC Authentication: authorised entities may be onboarded as sub-KUAs to provide investor KYC authentication services.
    Specified entities are authorised to use Aadhaar e-KYC authentication services as sub-KUAs for resident investor KYC in the securities market. These entities must be onboarded as sub-KUAs through KUAs, follow the onboarding and operational processes prescribed in the KYC master circular and by the authentication provider, and comply with the Prevention of Money Laundering Act framework and related notifications. Registered intermediaries and exchanges must recognise and facilitate integration of these sub-KUAs and ensure adherence to the prescribed procedures.
    PUBLIC NOTICE NO. - 14 / 2024 - 05-04-2024 Customs
    Customs - Declaration of additional area of 16.141 Acres in M/s. Ennore Cargo Container Terminal Pvt. Ltd. located at 144, Vallur Village, Ponneri Taluk, Thiruvallur District as Customs Area for handling of Import LCL Cargo - reg.
    Show AI Summary
    Customs Area expansion permits additional premises for handling import LCL cargo and bonded warehouse operations.
    Declaration expanding the Customs Area of M/s. Ennore Cargo Container Terminal Pvt. Ltd. by 16.141 acres under Section 8(b) of the Customs Act, 1962, incorporating an LCL import warehouse and a bonded warehouse (License No. C041), with specified survey numbers and boundary descriptions; total CFS area becomes approximately 29.971 acres. The Public Notice is effective from 05.04.2024.
    Instruction No. 08/2024-Customs - 05-04-2024 Customs
    Exemption for import of High End and High Value used Medical Equipment other than critical care medical equipment Hazardous and Other under Wastes (Management and Transboundary Movement) Second Amendment Rules, 2022 dated 23rd December, 2022.
    Show AI Summary
    Import restriction for used high-end medical equipment: permitted only with ministry permission and specified compliance conditions.
    Imports of High End and High Value used medical equipment (excluding used critical care equipment) are placed in Part 'B' of Schedule III and may be imported only by the actual user, OEM, Indian subsidiary of OEM, or a trader on behalf of the actual user for reuse subject to prior MOEFCC permission. Permissions are conditional: equipment must not be obsolete in the source country, contain regulated hazardous substances, must have a minimum residual life with supplier support and warranty, and must be disposed as per E Waste Rules; critical care equipment listed under Basel B1110 remains prohibited.
    F. No : DGIT (Systems)/Instruction/2024-25/221 - 05-04-2024 Income Tax
    Instruction regarding generation of Provisional CAP-I and CAP-II reports from Systems
    Show AI Summary
    Provisional CAP I and CAP II reports will be centrally generated and accessible to JAOs via ITBA (CPC BO) and Insight BI.
    Provisional CAP I and CAP II reports will be centrally generated by the Directorate of Income Tax (Systems) from April 2024; CAP I is hosted on the CPC BO Portal MIS Reports and CAP II on the Insight Portal BI module. Annexure I and II provide step by step user manuals for role/jurisdiction selection, navigation, viewing detailed demand reports, and exporting reports (CSV/PDF). CAP II contains defined sub reports (Target Achievement; Tax Collection MIS; PAN Base; Filer Base; Return Filing; Refunds; Scrutiny; Penalty; Rectification; Grievances) with field definitions and calculation logic, and may be expanded or updated subsequently.
    Public Notice No. 03 / 2024 - 03-04-2024 Customs
    Export of SEZ parcels through International Courier Terminal by M/s. DHL Express India Private Limited - reg
    Show AI Summary
    SEZ export courier procedure: exports allowed only through designated courier with Shipping Bill, Let Export Order and customs approval.
    SEZ units must file a Shipping Bill on the NSDL portal and obtain a Let Export Order before handing segregated goods and documents to M/s. DHL Express India Private Limited, the designated courier. DHL will record arrival at the International Courier Terminal Bengaluru, present the hard copy Shipping Bill to obtain the customs officer's Allowed for Shipment endorsement, process exports, share EGM details with the SEZ unit for NSDL closure, and submit quarterly reports of consignments not exported. Goods may be detained if not exported within seven days unless extended by the proper officer; disposal or Back to Town permissions follow extant guidelines after notice.
    GADT/PndC/APLN/4/2021-PandC - 03-04-2024 GST - States
    Framework for conducting Joint Audit by CGST and SGST officers.
    Show AI Summary
    Joint audit coordination between central and state GST requires sharing monthly audit plans and officer participation.
    Directive requires CGST Audit Circles to share monthly audit plans with SGST counterparts and invite SGST officers to join CGST audit teams, while CGST officers may reciprocate; Circle AC/DCs must coordinate with State GST to develop and implement a procedural framework so joint audits, capacity building and compliance-information exchange can commence immediately.
    Trade Notice No. 01/2024-25 - 02-04-2024 DGFT
    Directives regarding submission of digitized ANFs, Appendices etc.
    Show AI Summary
    Digitisation of trade forms mandates exclusive online submission and electronic access to codes and certificates for applications.
    Directive requires exclusive online submission of digitized Aayat Niryat Forms (ANFs) and Appendices via the DGFT website, with IEC details, RCMC and MSME Udyam status electronically accessible and not required to be uploaded. Professional certifications for certain forms are being enabled for direct digital certification; until digital signatures are available, certified copies may be uploaded. All deficiency letters and responses must be exchanged solely through the DGFT online system.
    Insight Instruction No. 78 - 02-04-2024 Income Tax
    Functionality for Verification of High Risk Refund Cases for Investigation wing users at Insight
    Show AI Summary
    High-risk refund verification for e-mail-level clusters requires sampling, key person identification, and document-based verification.
    Clusters of ITRs sharing a common e-mail are disseminated to CRU Nodal Officers and allocated to Investigation Officers in the Insight portal as High Risk Refund Cases-Inv. IOs must investigate using a prescribed sampling methodology (top 10% or top 10 claimants, sequential samples), identify the Key Person via internal databases or by calling for information under section 131(1A), examine supporting documents for deductions/exemptions/expenses, record statements where necessary, and submit verification feedback categorised as genuine, non-genuine with quantified Income escapement, or further verification required, uploading reports and documents through the portal with supervisory approvals.

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      SEBI

      Flexibility to Alternative Investment Funds (AIFs) and their investors to deal with unliquidated investments of their schemes

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      Dissolution period flexibility for alternative investment funds allows in specie distribution or extended liquidation subject to investor consent.
      AIFs may enter a defined dissolution period or distribute unliquidated investments in specie subject to at least seventy five percent investor consent by ... Summary

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