Input tax credit reconciliation framework governs proceedings on differences between ITC claimed in GSTR-3B and reflected in GSTR-2A.
Input Tax Credit discrepancies between ITC claimed in FORM GSTR-3B and details reflected in FORM GSTR-2A for financial years 2017-18 and 2018-19 are to be addressed uniformly under the Chhattisgarh Goods and Services Tax framework. The framework prescribed under Circular No. 183/15/2022-GST applies with necessary modifications, as though issued under the State Act, for proceedings concerning such ITC differences.

GST statutory dues in finalized insolvency proceedings are governed by centrally prescribed clarification adapted under state GST law.
GST statutory dues for taxpayers whose proceedings under the Insolvency and Bankruptcy Code, 2016, have been finalised are governed by the central clarification as applied within Chhattisgarh. Exercising powers under the Chhattisgarh Goods and Services Tax Act, 2017, state GST administration applies that clarification, with necessary modifications, as though it were issued under the state enactment to ensure uniformity in proceedings.

GST procedural uniformity requires implementation of central clarifications, with necessary modifications, under the Chhattisgarh GST framework.
GST procedural uniformity is ensured under the Chhattisgarh Goods and Services Tax Act, 2017 by implementing, with necessary modifications, the provisions of Circular No. 186/18/2022-GST concerning various GST-related issues. The central clarification applies as though issued under the Chhattisgarh GST framework for uniformity in GST proceedings.

Limitation treatment under state GST law follows the adopted clarification on the applicability of statutory provisions.
Chhattisgarh applies the central GST clarification on the applicability of section 75(2) and its effect on limitation to the State GST framework. The clarification is adopted with necessary modifications and is to operate as though issued under the Chhattisgarh Goods and Services Tax Act, 2017, to ensure uniform application of the legal position on section 75(2) and limitation.

Advertisement code for investment advisers and research analysts: mandatory disclosures and prohibitions to ensure truthful, non-misleading communications.
SEBI prescribes an advertisement code for Investment Advisers and Research Analysts requiring identification details, accurate unambiguous disclosures, inclusion of a prescribed standard warning in legible font, provision of website hyperlinks for short-form media, and a prohibition on false, misleading, comparative or guaranteed-return claims; prior supervisory-body approval, suspension-based advertising bans, and five-year retention of advertisement copies are mandated.

Draft survey-based duty assessment permits duty recovery and limited shortage tolerance; delivery post-OOC allowed without NOC.
Customs duty for dry bulk cargo (coal and coke) shall be recovered based on a draft survey jointly prepared by carrier and consignee and countersigned by a Customs Officer before discharge; a shortage allowance of up to 2% of manifested quantity for coal and coke may be permitted without penalty, while larger shortages require explanation or penalty. After grant of Out of Charge, custodians may deliver cargo on delivery orders and use weighbridges without Customs NOC when discrepancies fall within the permitted tolerance.

Refund applications by unregistered persons follow the adopted central GST procedure, with necessary modifications under the State GST framework.
Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 is invoked to ensure uniform handling of refund applications filed by unregistered persons. The central GST procedure for filing such applications is adopted under the Chhattisgarh GST framework, subject to necessary State-level modifications. Unregistered persons seeking refunds must use the adopted procedural mechanism, which operates as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

TDS on salary: employers must seek employees' tax-regime choice and, absent intimation, apply the default regime for withholding.
Employers must obtain from each employee an annual intimation of the employee's intended tax regime so the employer can compute total income and deduct tax at source according to that option. If the employee does not intimate a choice, the employer must presume the employee remains in the default tax regime and deduct tax on salary using the rates applicable to that regime. An employee's intimation to the employer does not itself constitute formal exercise of the statutory option to opt out, which must be completed separately.

Specification of Proper Officer under Rule 144A assigns Deputy Commissioners to perform Rule 144A functions within jurisdictional limits.
The Commissioner of State Tax assigns the functions under Rule 144A of the Haryana GST Rules to the Deputy Commissioner of State Tax, subject to the condition that such functions shall be performed only within the Deputy Commissioner's territorial jurisdiction unless a specific jurisdiction is otherwise mentioned.

Track and Trace system implementation extended for pharmaceutical exports; exporters must maintain parent child packaging relationship and upload data.
The Director General of Foreign Trade amends Para 2.90A (vi) and (vii) of the Handbook of Procedure to substitute the earlier implementation date with a later date, extending the deadline for implementation of the Track and Trace system for export consignments of drug formulations. The extension requires maintenance of the parent child relationship in packaging levels and uploading of such data on the Central Portal, and applies to both SSI and non SSI manufactured drugs.

Central Dispatch Unit centralises manual dispatches to secure proof of service and standardise recordkeeping procedures.
A Central Dispatch Unit (CDU) shall handle all manual outward dispatches received by the Central Registry Unit (CRU), maintain a serialised manual dispatch register and centralized dispatch numbers, and forward proof of dispatch to originating sections via the e-office; e-office dispatches remain the sections' responsibility. The CDU will record undelivered letters, manage notice board placements with a separate register, and maintain a guard file and e-office index of public notices and orders.

Effective date for Rule 114AAA provisions specified as 1 July 2023, superseding prior administrative order.
The Board specifies the effective date on which provisions of sub rule (3) of rule 114AAA of the Income tax Rules, 1962 shall take effect and expressly supersedes the earlier Board order dated 30 March 2022 issued for the purposes of the proviso to sub rule (2) of rule 114AAA.

Amnesty scheme for export obligation defaults: settle by paying exempted customs duties plus capped interest to obtain EODC.
Amnesty scheme allows holders of Advance Authorisations and EPCG authorisations (subject to specified vintage coverage) to regularise EO defaults by registering on the DGFT website and paying customs duties exempted proportionate to unfulfilled EO plus interest, with interest capped at 100% of the customs duty liable for interest (excluding Additional Customs Duty and Special Additional Customs Duty). Upon submission of payment proof and prescribed documents to the Regional Authority, an Export Obligation Discharge Certificate may be issued; exclusions apply for fraud and related cases, and duties paid under the scheme are not eligible for CENVAT credit or refund.

Notification of Handbook of Procedures establishes the procedural framework under the Foreign Trade Policy and gives it operative effect.
Notification of the Handbook of Procedures, 2023 invokes powers under paragraphs 1.03 and 2.04 of the Foreign Trade Policy and, by Public Notice No. 1/2023, places the Handbook into operative effect as the binding procedural framework for foreign trade compliance.

Debenture trustees must perform prescribed due diligence, register charges, and use a depository monitoring system for securities.
SEBI consolidates operational requirements for Debenture Trustees effective April 1, 2023: mandatory online registration and designated regulatory communications; detailed due diligence and documentation obligations at appointment and security creation; requirement to verify and register charges within 30 days; issuance of prescribed due-diligence certificates; mandatory use of a depository-hosted Security and Covenant Monitoring System with unique Asset IDs for recording assets, covenants, charge registration, payment status and credit ratings; ongoing monitoring, disclosures, Recovery Expense Fund operation, investor grievance integration with SCORES, and half-yearly compliance reporting to SEBI.

Fund raising by large corporates: compliance period extended and stock exchanges directed to amend rules and notify market.
The contiguous block over which large corporates must meet the mandatory requirement to raise a minimum portion of their incremental borrowings through issuance of debt securities, reckoned from Financial Year 2021-22, is extended from two years to three years; relevant provisions of Chapter XII (paras 2.2(c) and 2.2(d)) of the NCS Operational Circular are modified. Stock exchanges are directed to notify brokers, publish the circular, amend bye laws, rules and regulations in coordination, and communicate such amendments to the regulator for uniform implementation.

Electronic Cash Ledger migration shifts customs deposit and payment processes to a portal based non interest bearing ledger for duty payments.
The Electronic Cash Ledger (ECL) requires registration on ICEGATE and creation of an ECL account for importers, exporters, brokers, couriers and other payors; deposits are made via portal challans and visible on ECL. Payments for customs duties, integrated tax, compensation cess, interest, penalties and fees may be made by selecting payment challans with ECL as the payment mode, with a back end conversion for direct portal payments. Refunds of ECL balances are processed to the bank account registered on the customs system under the Regulations.

Warehoused goods: new mandatory shelf-life, bank guarantee, extension timing and bond-closure requirements to protect revenue.
The notice prescribes mandatory procedures to safeguard revenue from Customs bonded warehouse operations: declaration of shelf life at initial warehousing or bond-to-bond transfer; restriction of warehousing periods where remaining shelf life is under one year unless shortened appropriately; timely in-period applications for extensions with justification; mandatory submission of bonds supported by Bank Guarantee for bond-to-bond transfers during extended warehousing; prompt payment or cancellation of Ex-Bond Bills of Entry; and submission of supporting documents for bond closure, failing which fresh bonds will be refused without senior approval.

Electronic Cash Ledger implementation shifts customs payments to phased portal deposits and electronic payment modes for trade.
Phased enablement of an Electronic Cash Ledger under Section 51A and the Customs (Electronic Cash Ledger) Regulations, 2022 requires ICEGATE registration and ECL account creation. Initial exemptions apply to non-automated customs stations, accompanied baggage, international courier terminals and specified non-electronic deposit uses, with courier deposits migrating into ECL in the second phase. Deposits are made via portal-generated challans using authorised internet banking or NEFT/RTGS; payments may be made from ECL balances or via a front-end payment flow that creates and debits ECL. Refunds follow ECLR procedures and are not governed by Section 27.

Electronic cash ledger payments replace existing customs e-payment processes through phased coverage, including courier shipments and refund mechanisms.
Electronic Cash Ledger enables persons liable for customs payments to make non-interest-bearing deposits for discharge of duties, taxes, fees and other liabilities. Phased implementation initially preserves exemptions for non-automated customs stations, accompanied baggage, courier terminals and specified non-electronic payments; courier shipment payments move to ECL from 1 May 2023. Registered users may deposit funds through authorised modes, use ledger balances for application-generated payment challans, or make direct payments routed through an instantaneous ECL deposit and debit. Unused balances remain available for later payments or may be refunded to the registered bank account.