Extension of FCRA registration validity: provisional extensions apply pending renewal disposal or until the prescribed cutoff date.
Certificates of FCRA-registered entities in two specified categories receive an interim extension: those previously extended until 30.09.2023 with pending renewals, and those whose five year validity expires between 01.10.2023 and 31.03.2024 with renewal applications filed before expiry, are extended until 31.03.2024 or until renewal disposal, whichever is earlier. If renewal is refused, the certificate expires on the refusal date and the association cannot receive or utilise foreign contribution thereafter.

AGM and EGM via video conferencing permitted under specified framework; statutory timelines remain unchanged and legal liability persists.
Companies with AGMs due in 2023 or 2024 may conduct AGMs via Video Conference or Other Audio Visual Means in accordance with the Ministry's earlier circular framework; this administrative allowance does not extend statutory time for holding AGMs and non compliance with statutory timelines remains liable to legal action. Companies may also hold EGMs via VC/OAVM or transact items through postal ballot under the same framework and timeline, with all other requirements of the prior circulars remaining applicable.

Ex-bond shipping bill enabled in ICES to link exports to original warehousing entries and update the ledger.
A dedicated ex-bond shipping bill format in ICES requires declaration of the warehouse code and item-level into-bond bill references, links each export to its original warehousing BE, permits only one warehouse per shipping bill, and automatically debits or re-credits the warehoused goods ledger on filing, amendment, cancellation, or purging.

Inter CFS LCL export movement permission enabling supervised consolidation under sealed containers with indemnity and recordkeeping requirements.
Permission authorizes M/s Team Global Logistics to move sealed containers carrying LCL export cargo from approved originating CFSs to M/s Chandra CFS for consolidation and subsequent export, only after Let Export Order is granted, with supervised stuffing, Customs One Time Bottle Seal application, mandatory endorsements on duplicate Shipping Bills, submission of indemnity bonds by consolidator and custodian, strict gate in/gate out procedures, recordkeeping, shipment within thirty days, and custodian liability for loss, tampering or non compliance, subject to Customs laws and monitoring.

SEBI SCORES complaint redressal updated: ATR within 21 days, escalation to designated bodies and fines for non compliance.
Complaints on SCORES are auto forwarded to the concerned Entity and the Designated Body; Entities must upload an Action Taken Report within 21 calendar days, which is auto routed to the complainant. Designated Bodies monitor ATRs, may seek clarifications, and must upload revised ATRs within 10 calendar days on first review; complainants can seek first and second reviews within 15 calendar days. Second stage regulatory review follows specified timelines, SCORES authentication and API integration are mandated, and listed companies face fines and potential promoter demat freeze for non redressal.

Assessment of Shipping Bills in CEAC now in two shifts, extending officer availability and facilitating export processing.
Assessment of export shipping bills at the CEAC will be conducted in two overlapping shifts with officers available from 9 AM to 9 PM at the Centralised Parking Plaza; the arrangement covers regular assessment of all types of Shipping Bills and is effective immediately, with Deputy/Assistant Commissioners responsible for ensuring adequate staffing and stakeholders asked to report operational difficulties to the designated email.

Mobile X Ray Container Scanner operation expanded to continuous duty; diverted scans may be routed to alternate terminals during maintenance.
Mobile X Ray Container Scanners (MXCS) at APMT will operate 24x7; containers selected for scanning that cannot be processed at APMT due to preventive maintenance inspection or breakdown shall be diverted to alternate scanners (MXCS at JNPT/NSICT, DTCS at BMCT or DTCS near PUB) as convenient to trade without Customs endorsement. All other procedures from Public Notice No. 58/2021 remain unchanged; implementation issues should be reported to the Deputy/Assistant Commissioner in charge of the Container Scanning Division and this notice acts as a standing order for officers and staff.

SEZ co-developer approvals expand development and leasing rights while preserving tax assessment oversight and area restrictions.
The Board approved selective extensions of LoAs, multiple co-developer status applications and area additions across various SEZs, subject to standard SEZ Act and Rules conditions. Approvals uniformly preserve the Assessing Officer's right to examine taxability of income from lease rentals, down payments or premiums and require lease periods per DoC Instruction No. 98; duty-paid area restrictions under Rule 11A(3)(c) apply where noted. Requests for de-notification were withdrawn or deferred for further examination. Conditional permissions were granted for specific imports and procurement for authorised SEZ operations, and a new multi-sector SEZ proposal was approved.

CBIC invited to nominate officers for IPCEN meeting in Bangkok; travel, nominations, and document submission required.
CBIC is invited to nominate up to three officers (Additional/Joint Commissioner or Deputy/Assistant Commissioner level) for the seventh IPCEN meeting in Bangkok (November 14-16, 2023). Nominations must include CVs aligned with programme objectives and passport bio-data pages, submitted to ICD, CBIC and the USPTO South Asia contact by the stated deadlines. The USPTO will cover economy-class travel, ground transportation, accommodation, meals during the workshop, and certain incidentals; participants should arrive November 13 and depart November 17.

De listing of Certificate of Origin issuers after failure to onboard on the electronic CoO platform withdraws authorization to issue non preferential CoO.
DGFT removed specified chambers and agencies from Appendix 2E for failing to complete mandatory on-boarding on the e CoO platform after repeated notices; those entities are no longer authorized to issue Certificate of Origin (Non Preferential) until they comply with the electronic on-boarding requirement under the Foreign Trade Policy.

Export of Parboiled Rice now requires laboratory confirmation as a live consignment before Let Export Order is issued.
Samples of consignments classified as Parboiled Rice (CTH 1006.30.10) must be drawn at dock/shed and sent immediately to CRCL as live consignments; a Let Export Order will be granted only after receipt of a confirmatory CRCL test report identifying the goods as Parboiled Rice; exporters need not furnish bonds for such consignments.

Ex-bond Shipping Bill in ICES links into bond records and updates warehouse ledgers on export filing.
An ex-bond shipping bill format in ICES 1.5 requires a single warehouse code per SB and mandatory item-level linkage to the into-bond bill (site, number, date, invoice serial and item number). One into-bond BE can be captured per item line; multiple into-bond origins must be entered as separate item lines though they may appear in one SB for the same warehouse. Filing debits exported quantity from the warehouse ledger, cancellation or purging re-credits it, and amendments update the ledger automatically. The ex-bond SB is confined to warehoused goods exported as such and excludes incentive benefits.

Identified goods designation: Linear Alkyl Benzene now subject to specific declaration and documentary requirements under customs rules.
Linear Alkyl Benzene (HS 38170011) is designated as identified goods; importers must declare value using Unique Quantity Code Kilogram (KG) and submit a Test Certificate, Manufacturer's Invoice, Purchase Order or Contract, and the manufacturer's manufacturing process. The proper officer shall verify compliance with the Linear Alkyl Benzene (Quality Control) Order, 2022. These requirements apply from 26 September 2023 to 25 September 2024.

Extension of filing deadlines for Form 10B/10BB and ITR 7: audit report due 31 Oct; ITR 7 due 30 Nov 2023.
The CBDT administratively extends the due date for furnishing audit reports in Form 10B/Form 10BB for the previous year 2022-23 from 30 September 2023 to 31 October 2023, and separately extends the due date for filing Form ITR 7 for assessment year 2023-24 from 31 October 2023 to 30 November 2023, providing relief to affected trusts, funds, institutions and exempt entities.

Permission for customs clearance at non-notified seaports requires Board approval after jurisdictional verification and forwarding.
Requests for customs clearance at non-notified sea ports for government-project imports requiring Board approval must include supporting documents from the government agency or beneficiary and any required NOC; third-party requests need importer authorization. Such requests are to be addressed to the jurisdictional Principal Commissioner or Commissioner of Customs (Port) except in urgent cases for direct Board consideration. The jurisdictional Customs office must verify the authenticity of submissions, may seek further evidence, and, once satisfied, forward the request with a verification report to the Board for approval.

Quarterly reporting for AIFs required in revised format with defined submission deadlines on SI Portal.
AIFs must submit quarterly reports in a revised standardized format, prepared with industry associations and hosted on their websites, with associations providing implementation assistance. Reports are to be filed online on the SEBI Intermediary Portal in the prescribed format within the prescribed filing window after each quarter. The format will be reviewed periodically by associations or an AIF Standard Setting Forum in consultation with the regulator, with any revisions published at least one month before the relevant quarter end.

GST audit time extension permits assigned officers to complete financial-year audits for listed registered persons within an additional period.
GST audit completion for the financial year 2018-19 receives a three-month extension under Section 65(4) of the Bihar Goods and Services Tax Act, 2017. The extension applies to officers assigned to complete audits concerning 65 specified registered business entities across the Central, Magadh, Darbhanga, Purnea and East Divisions.

GST audit powers are conferred on designated officers for financial-year audits within their assigned zonal jurisdictions.
GST audit powers under Section 65 of the Bihar Goods and Services Tax Act, 2017 are conferred on designated Deputy Commissioners, Assistant Commissioners and a Joint Commissioner of State Tax for audits relating to the financial year 2019-20. The officers may exercise these powers only within their assigned zonal jurisdictions across the specified divisions, circles and zones.

Eligibility for waiver of Cost Recovery Charges: AFS must meet specified staffing, cargo volume and document benchmarks over prior years.
The circular prescribes staffing norms for AFS on Cost Recovery Charge basis-both-import-export AFS: 1 Deputy/Asst. Commissioner, 4 Inspectors, 2 STA/TA, 2 Hawaldar (total 11); export-only AFS: 1 Deputy/Asst. Commissioner, 2 Inspectors, 1 STA/TA, 2 Hawaldar (total 8). It establishes benchmark criteria for CRC waiver: both-import-export AFS require 4000 MT annual cargo and 14,000 bills; export-only AFS require 2000 MT and 7,000 shipping bills. Eligibility requires meeting both criteria in the preceding two financial years or any one criterion in the preceding four years; other procedural rules of Circular 02/2021 apply.

Reverse charge for director-supplied services clarifies personal-capacity rentals are excluded whereas director-capacity supplies attract RCM.
Services supplied by a director to the company attract Reverse Charge Mechanism only when supplied by him in his capacity as director; personal-capacity supplies such as renting immovable property are excluded. Food or beverages supplied in cinema premises constitute restaurant service if supplied by way of or as part of a service and independently of the exhibition service, while bundled ticket-and-food sales that form a composite supply are taxable at the rate applicable to the principal exhibition service.