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F. No. 370133/16/2022-TPL - 01-11-2022 Income Tax
Draft common Income-tax Return-request for inputs from stakeholders and the general public.
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Draft common Income tax Return: a merged, wizard driven, pre-fill capable ITR to simplify taxpayer compliance and reconciliation.
The draft proposes a common Income-tax Return consolidating existing returns (except ITR-7) while retaining ITR-1 and ITR-4 as optional. Core parts (basic information, computation of total income, tax computation, bank and tax payment details) apply to all taxpayers; additional schedules are conditionally shown via wizard questions so only applicable schedules appear. The form emphasises single-value rows, repeatable schedule instances, increased pre-filling, reconciliation with third-party data, user-friendly instructions, and includes annexures and sample customised ITRs; stakeholder comments are invited by the stated deadline.
38/1/2017-Fin(R&C)(Film-2)/943 - 01-11-2022 GST - States
Reimbursement of State GST collected on exhibition of cinematographic film titled “Take It Easy” in the State of Goa for 30 days from the date of release of the movie.
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Reimbursement of SGST on film admissions authorised with conditions on pricing, tax payment, documentation and claim procedure.
Reimbursement of State GST on admission to exhibition of the film 'Take It Easy' is authorised for a limited period from release, conditional on exhibitors maintaining preexisting ticket pricing and seat-class capacity, invoicing and depositing full CGST and SGST via GST returns while not collecting SGST from viewers, endorsing tickets to that effect, and filing a detailed claim with the Commissioner of State Taxes within the prescribed post period window with supporting show, ticket and tax payment records; the Commissioner will verify, sanction and disburse eligible claims or provide hearing and reasons for rejection with a limited right of appeal.
22/2022 - 01-11-2022 Income Tax
Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.10A
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Condonation of delay in filing Form 10A extended to permit late electronic submissions under administrative relief.
The Board condones delay in electronic filing of Form No.10A that was due on 31.03.2022, extending the permissible filing deadline up to 25.11.2022 to mitigate genuine hardship caused by filing difficulties. This relief applies to filings related to registration and recognition under the tax provisions governing charitable and related entities and does not modify substantive eligibility criteria.
Trade Notice No. 20/2022-23 - 31-10-2022 DGFT
ICEGATE Helpdesk for redressal of RoDTEP related grievances
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RoDTEP grievance mechanism via ICEGATE Helpdesk enables exporters to lodge operational complaints and obtain a tracking ticket.
Provision of a dedicated grievance mechanism for exporters under the RoDTEP scheme through the ICEGATE Helpdesk to address operational issues including scroll out of shipping bills, generation of e scrips and transfer of e scrips. Exporters may lodge complaints 24x7 by voice interaction or email, after which a unique ticket/incident number is generated for tracking and follow up. An escalation channel via a higher authority email address is provided for unresolved grievances.
SEBI/HO/DDHS/DDHS_Div1/P/CIR/2022/147 - 31-10-2022 SEBI
Review of provisions pertaining to specifications related to International Securities Identification Number (ISIN) for debt securities issued on private placement basis
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Capping of ISINs for private placement debt securities limits ISINs maturing per year to enhance market liquidity.
The circular caps ISINs for private placement debt securities to reduce fragmentation and boost liquidity by allowing a maximum of fourteen ISINs maturing per financial year per issuer, plus six ISINs for section 54EC capital-gains-tax debt securities. It bifurcates the fourteen into nine ISINs for plain vanilla securities (secured or unsecured) and five for structured/market-linked securities, permits three additional plain-vanilla ISINs where a specified outstanding threshold across nine ISINs is reached, applies to ISINs utilised from April 1, 2023, and requires exchanges and depositories to implement and monitor compliance.
SEBI/HO/DDHS/DDHS-RACPOD2/P/CIR/2022/146 - 31-10-2022 SEBI
Standardisation of Rating Scales Used by Credit Rating Agencies (CRAs)
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Standardisation of rating scales: CRAs must align rating symbols and descriptors with regulator prescribed scales and report compliance.
CRAs must align rating symbols and definitions with scales prescribed under respective financial sector regulator guidelines; adopt the Annexure issuer/corporate credit rating symbols and definitions for new ratings and reviews; use specified standard descriptors for Rating Watch and Rating Outlook; apply structured finance scales for Capital Protection Oriented Schemes; report board ratified compliance within one quarter of applicability; and be subject to half yearly internal audit monitoring.
1085/06/2022 - 31-10-2022 Central Excise
Mechanism for implementation of additional basic excise duty @Rs. 2 per litre levied on sale of unblended motor spirit (commonly known as petrol)
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Additional basic excise duty on unblended petrol requires refinery bonds, monthly differential payments and quarterly reconciliations.
Manufacturers/refineries clearing motor spirit as intended for retail sale after blending shall pay central excise at the blended rate at refinery stage, furnish a running bond for the differential duty to the jurisdictional Commissioner, and undertake to pay differential duty with interest. Differential duty on quantities sold unblended from depots must be paid by the sixth of the following month based on actual depot clearances, with a statutory auditor-certified quarterly reconciliation submitted by the tenth of the month for the preceding quarter; short payments are payable with interest and electronic depot records must be maintained for inspection.
Minutes of the 112th meeting of the SEZ - 29-10-2022 SEZ
Minutes of the 112th meeting of the Board of Approval for SEZs held on 29th October, 2022
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Extension of SEZ approvals and LoAs conditioned on production, export performance and prohibition of DTA sales until obligations are met.
BoA extended formal approval and various Letters of Approval for SEZ developers and units subject to procedural conditions, contiguity and performance reviews; granted co developer status under standard SEZ terms; approved two new SEZ proposals (an IT/ITES biomedical/IT services SEZ and a footwear manufacturing SEZ); conditionally renewed LoAs for plastic recycling units that showed production and some exports while prohibiting DTA sales until NFE and export shortfalls are remedied and confirmed by the Development Commissioner; and authorised a boundary fence and conditional import of ferro manganese slag with environmental compliance.
SEBI/HO/IMD/DOF2/P/CIR/2022/145 - 28-10-2022 SEBI
Addendum to SEBI Circular on Development of Passive Funds
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Applicability of passive funds compliance clause becomes effective following stakeholder feedback, aligning with regulatory authority powers.
The addendum announces that clause 2(IV)(A) of the earlier circular on development of passive funds will be made applicable from the revised implementation date, following stakeholder feedback; the circular is issued under the regulator's statutory powers to protect investors and to regulate and develop the securities market under the mutual fund regulation provision cited.
SEBI/HO/DDHS/P/CIR/2022/00144 - 28-10-2022 SEBI
Reduction in denomination for debt securities and non-convertible redeemable preference shares
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Reduction in denomination for private debt securities expands investor access and trading liquidity from January effective date.
SEBI amended Chapter V to reduce the face value and trading lot for non-convertible debt securities and non-convertible redeemable preference shares issued on private placement to One lakh, aiming to broaden investor participation and enhance market liquidity; the amendment applies to new ISINs on or after January 1, 2023, while issuers with a shelf placement memorandum valid on that date may opt to retain the prior higher denomination for tranche issuances by issuing an addendum.
Instruction No. 29/2022 - 28-10-2022 Customs
Procedure for identification of parboiled rice varieties during exports
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Parboiled rice identification: permit provisional export on bond with sample testing, exempt trusted AEOs from routine sampling.
Directs a consistency focused process to verify exports declared as parboiled rice: draw representative samples at export and send for laboratory testing, permit provisional export on a bond pending test results, and exempt Tier 2 and Tier 3 Authorized Economic Operators from routine sampling and bonding based on self declaration unless the Risk Management System or specific intelligence requires otherwise.
CBIC-240137/14/2022-SERVICE TAX SECTION-CBEC - 28-10-2022 Central Excise
Pre-deposit payment method for cases pertaining to Central Excise and Service Tax
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Pre-deposit requirement: use the CBIC-GST Integrated portal for Central Excise and Service Tax pre-deposits, not DRC-03.
Pre-deposit payments for appeals under the Central Excise Act and the Finance Act cannot be made via Form GST DRC-03 on the common GST portal; DRC-03 is not a prescribed method for such pre-deposits. The Board directs use of the CBIC-GST Integrated portal for all pre-deposits under the Central Excise Act and the Finance Act, and notes that CGST transitional provisions do not convert pre-deposits into arrears permitting DRC-03 payment.
SEBI/HO/MIRSD/DoP/P/CIR/2022/143 - 27-10-2022 SEBI
Block Mechanism in demat account of clients undertaking sale transactions - Clarification
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Block mechanism in demat accounts mandatory for Early Pay-In; clients with registered custodians exempted, compliance required.
The circular mandates the block mechanism for all Early Pay-In transactions while exempting clients with clearing and settlement arrangements through SEBI-registered custodians. All other prior circular provisions remain applicable. Depositories and Clearing Corporations must implement systems to ensure compliance. Stock Exchanges and Depositories must notify members, publish the circular, amend bye-laws and report implementation status to SEBI.
Instruction No. 28/2022 - 27-10-2022 Customs
Acceptance of Electronic Certificate of Origin (e-CoO) issued under India-UAE CEPA
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Electronic certificate of origin accepted; e CoO with prescribed format and electronic seals must be uploaded to claim preference.
Electronic certificates of origin issued by the UAE under the India UAE CEPA are valid for claiming preferential tariff benefits if issued in the prescribed format with electronically printed seals and signatures and meeting notification No. 39/2022 requirements; e CoOs must be uploaded on e Sanchit, particulars entered in the bill of entry, and printed copies may be used for cross checking at out of charge instead of defacing hard copies.
21/2022 - 27-10-2022 Income Tax
CBDT extends due date for filing of TDS statement in Form 26Q for the second quarter of Financial Year 2022-23
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Extension of TDS statement filing deadline for Form 26Q to address format revision and filing system updates.
Extension of TDS statement filing date for Form 26Q was issued under section 119 of the Income tax Act to address operational difficulties arising from revision of the Form 26Q format and consequent updation required for its filing, thereby altering the compliance timeline for the second quarter of financial year 2022 23.
PUBLIC NOTICE NO. 08/2022-23 - 26-10-2022 Customs
Submission of details on non-receipt of login credentials for CBLMS - Reg.
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Non-receipt of CBLMS login credentials: customs brokers must submit prescribed details by email to obtain access.
Customs brokers in the Pune Commissionerate who have not received CBLMS login credentials sent to the mobile number registered with ICEGATE must submit their details in the Annexure-I format by email to the office at the designated address; this applies to brokers operating under regulation 7(2) of CBLR, 2018 or its earlier regulations.
20/2022 - 26-10-2022 Income Tax
Extension of due date for furnishing return of income for the Assessment Year 2022-23
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Extension of return filing deadline for specified audited assessees; filing date adjusted following audit report deadline extension.
The Central Board of Direct Taxes, exercising its administrative powers under the Income-tax Act, extends the due date for furnishing the return of income for assessees covered by the Explanation to sub-section (1) of section 139, aligning the return-filing deadline with the earlier extension of audit report timelines and thereby moving the statutory filing date for that class of audited taxpayers for the Assessment Year 2022-23.
PUBLIC NOTICE NO. 06/2022-23 - 25-10-2022 Customs
Introduction of Customs Brokers Licensing Management System (CBLMS) - Reg.
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Customs Brokers profile registration required on the new CBLMS portal; brokers must register using provided credentials and seek helpdesk support.
All customs brokers licensed under the office's jurisdiction must create their profiles on the CBLMS portal using login credentials already shared to mobile numbers registered with ICEGATE. A user manual is available on the portal Help Desk tab and a centralized helpdesk at the Pune Customs Commissionerate (with email and telephone contact) will resolve portal issues to facilitate transition to the online licensing system.
33/2015-2020 - 25-10-2022 DGFT
Withdrawal of Public Notice No. 06/2015-2020 dated 14.06.2021 regarding amendment in Appendix 2T of Foreign Trade Policy 2015-2020
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Export certification: APEDA authorised to issue RCMCs for cashew products following reallocation of product jurisdiction.
The DGFT withdraws Public Notice No. 6/2015-2020 and, pursuant to the Gazette Notification adding cashew nuts and its products to APEDA's First Schedule, amends Appendix 2T to transfer cashew product jurisdiction to APEDA. APEDA is designated to issue RCMCs for Cashew Kernels, Cashewnut Shell Liquid and Kardanol with immediate effect under paragraph 2.04 of the Foreign Trade Policy.
PUBLIC NOTICE No. 20 / 2022 - 21-10-2022 Customs
Amendments to Rebate of State and Central Taxes and Levies (ROSCTL) -reg.
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RoSCTL amendments remove transferee conditions and extend scrip validity to two years, altering duty credit ledger rules.
Amendments to the Rebate of State and Central Taxes and Levies delete certain transferee-related conditions by removing specified paragraphs and words from the principal notification. Amendments to the Electronic Duty Credit Ledger Regulations replace "one year" with "two years" in Regulations 6(2) and 7(3), extending the validity period of scrips from the date of generation. The Public Notice is issued as a Standing Order and provides contact details for reporting implementation difficulties to the Commissioner of Customs, Chennai-IV.

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Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated July 22, 2022 and September 2, 2022 of the honourable Supreme Court in the case of Union of India v. Filco Trade Centre Pvt. Ltd.

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Transitional Credit filing window: one-time filing or revision of TRAN-1/TRAN-2 with prescribed verification and documentation.
Portal facility open October 1 to November 30, 2022 for aggrieved registered assessees to file or revise Form GST TRAN-1/TRAN-2 once; filings require ... Summary

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