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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.