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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

RoDTEP validity extension: scrip validity increased and transferee-holder conditions removed under electronic duty credit rules.
Amendments delete conditions relating to the transferee holder of RoDTEP scrips, removing transferee-holder restrictions, and amend the Electronic Duty Credit Ledger regulations to increase the validity period of generated scrips to a longer prescribed term; the Public Notice operates as a Standing Order and invites stakeholders to report implementation difficulties to the Commissioner of Customs, Chennai-IV.

CBLMS login credential access requires Customs Brokers who face non-receipt to submit prescribed details through the designated email channel.
CBLMS login credentials for Customs Brokers operating in Mangaluru Customs Commissionerate under Regulation 7(2) of the Customs Brokers Licensing Regulations, 2018, are sent to mobile numbers registered with ICEGATE. Brokers who have not received the credentials must submit their details in the prescribed Annexure-I format by email to the designated office at the earliest.

Mobile Squad enforcement reporting shifts to BO Web Portal processing, with interception numbers, Case IDs, and transporter entries streamlined.
Online processing of Mobile Squad enforcement work is to continue through the BO Web Portal developed by GSTN, with data received through API integration and an ARN-wise Collection Report available in the MS Section under the Enforcement tab. Re-entry of Register-5 report data on the departmental website's Enforcement tab is no longer required. Earlier instructions are superseded. Interception numbers are to be obtained by SMS, Case IDs generated on the BO Web Portal, and entries in the MS Entry Module are to be made only for action against identified tax-evading transporters.

TRQ authorization requirements updated to mandate IEC and GSTIN and clarify IGCR and job work rules for gold imports.
TRQ authorisations for tariff heading 7108 must include the Importer Exporter Code (IEC) of nominated agencies or qualified jewellers and the GSTIN of the jewellery manufacturer; TRQ importers must follow the Customs import rules for concessional or specified end use and relevant circulars. The IGCR procedure applies to the importer until supply to the end use recipient and monthly statement filing; job work restrictions apply only to work on goods belonging to the importer and do not apply to end use recipients, allowing TRQ holders to use imported gold for manufacture with or without job work.

Short-Term Line of Credit enables financing for rice purchases from India subject to Indian-supply content and procedural compliance.
Exim Bank provided a Short-Term Line of Credit to Banco Exterior de Cuba to finance rice procurement from India, permitting exports of eligible goods and services subject to the Foreign Trade Policy. At least 75 per cent of the contract price must be supplied from India and up to 25 per cent may be procured abroad. The facility is subject to an eight-month terminal utilization period; shipments must be declared in Export Declaration Form/Shipping Bill. No agency commission is payable under the STLoC, and AD Category I banks must notify exporters and permit commission remittances only after realisation and compliance with extant rules. Directions are issued under FEMA.

Stock brokers' access to RFQ platforms enabled to place client bids, expanding participation and straight-through settlement.
Registered stock brokers in the debt segment are authorised to place and seek bids on the Request for Quote (RFQ) platform on behalf of clients as well as in proprietary capacity, expanding participant access to the electronic RFQ interface which supports anonymous or disclosed quotes, OTO or OTM modes, bilateral quote negotiation with straight-through clearing and settlement, for eligible debt instruments as specified by exchanges.