CFS-bound import container scanning procedure revised with RFID tracking, direct movement, and mandatory verification at MXCS.
The procedure for CFS-bound import containers selected for scanning at MXCS is modified to reduce dwell time and permit movement directly to the CFS after unloading. The earlier requirement of returning targeted containers to NSD after scanning is dispensed with, and the Custodian is made responsible for ensuring scanning either en route or by moving the container from the CFS to MXCS and back after permission. RFID sealing, system-based movement recording, verification by Preventive Officers, reconciliation of targeted containers, and special treatment for not clean or over-dimension cargo are prescribed.

AD Code registration is centralised, allowing a registered export bank account to be used across all Customs locations.
AD Code registration for exports follows a one-time registration model: an AD Code and associated bank account registered against an IEC at one Customs port may be used at all Customs locations for filing shipping bills. New registrations and updates must be requested online through ICEGATE and approved at the selected port of registration. Multiple AD Codes and bank accounts may remain linked to one IEC. Amendments to a particular AD Code account can be made only at its registered port, while existing AD Codes are mapped to the port where the last related shipping bill was filed.

Extended Producer Responsibility for plastic packaging: phased EPR targets, import prohibitions on listed single-use plastics and centralized registration required.
Restrictions implement amended Plastic Waste Management Rules by prohibiting specified single-use plastic items from manufacture, import, stocking, distribution, sale and use from 1 July 2022 (compostable-plastic exception), increasing minimum carry-bag thickness and requiring registration of producers, importers and brand-owners on a CPCB centralized portal. Category-wise EPR targets, recycling minima, end-of-life disposal rules and mandatory recycled-content percentages are phased in; obligations include Action Plans, annual returns with certified recycling evidence, trading and carry-forward of surplus EPR certificates, and imposition of environmental compensation for non-compliance.

Extension of FCRA registration validity granted for pending renewals until disposal or final refusal, which ends eligibility.
Certificates previously extended to 30.06.2022 with pending renewal applications, and certificates expiring during 01.07.2022-30.09.2022 where renewal was applied for before expiry, are extended until 30.09.2022 or until disposal of the renewal application, whichever is earlier. If a renewal application is refused, the certificate is deemed expired on the date of refusal and the association is ineligible to receive or utilise foreign contribution.

GST return non-filers with high turnover face monitored compliance action and mandatory portal reporting of steps taken.
Direction to ensure timely filing of GST returns by traders having turnover above Rs. 5 crore who are identified as return non-filers through GSTN data, with departmental monitoring and upload of action taken on the portal. GSTN is to provide the list of non-filers by the 20th day of the month, assessing authorities must take necessary action under the rules against continued default, and the details of action taken are to be uploaded by the 30th day of every month. Zonal Additional Commissioners must personally monitor compliance on a division-wise, officer-wise and firm-wise basis.

TDS on virtual digital assets: 1% withholding at credit/payment, Exchanges may assume deduction and reporting responsibilities.
Section 194S mandates 1% TDS on consideration for transfer of virtual digital assets at time of credit or payment, with exemptions where aggregate consideration in a financial year does not exceed specified thresholds for specified persons and others. For Exchange transactions, the Exchange paying the seller is primarily liable to deduct; brokers may be responsible per agreement; Exchanges may assume deduction when they are sellers or where consideration is in kind, converting withheld non primary VDAs into primary VDAs and INR via prescribed verifiable market orders and reporting in Form 26Q/26QF, with deposits made as per Income tax Rules.

Payment remittance account update for foreign SEBI fee transfers: new designated bank account for electronic remittances.
Bank account details in Annexure D of the Operational Guidelines are amended to designate a specific account for foreign inward remittances of regulatory fees in US dollars, including bank name and branch, account number, IFSC, MICR and SWIFT codes, to facilitate faster confirmation of remittances by intermediaries; all other provisions remain unchanged and the circular is issued under the authority's regulatory powers.

Centralised AD Code registration enables an IEC to use registered bank-account details across all Customs locations.
AD Code and associated bank account registration for an IEC is centralised in the Customs EDI system. Registration at one Customs port enables use of the AD Code for filing shipping bills at all Customs locations, without separate port-wise registration. New registrations and updates must be requested online through ICEGATE and approved under the CLK role at the registration port. Amendments to linked account details can be made only at that port. Multiple AD Codes and associated accounts may remain registered against an IEC.

Demat account tagging required; untagged broker accounts face prohibition on securities credits and debits until properly tagged.
Stock brokers must tag all demat accounts into prescribed categories-proprietary, pool, client unpaid securities, client securities margin pledge, and client securities under margin funding-and untagged accounts must be tagged by the deadline. Credits into untagged accounts will be disallowed except for corporate actions, with debits barred after a later enforcement date. Brokers must seek exchange approval for tagging where required; exchanges shall grant approval within two working days after imposing penalties and must coordinate compliance, amend bye laws, and report to the regulator. Bank exclusive demat accounts are excluded.

Tax deduction on benefits and perquisites requires deductors to withhold TDS subject to turnover and threshold exclusions.
Section 194R requires a person providing any benefit or perquisite to a resident, arising from business or profession, to deduct tax at source before providing it, subject to a financial year monetary threshold and turnover based exemptions for Individual/HUF deductors. The deductor need not verify taxability in the recipient's hands; the obligation applies to cash, kind or partly cash/kind benefits. Valuation is by fair market value except where purchase price or manufacturer's sale price applies, GST is excluded, and specified trade discounts/rebates are excluded from deduction.

Mutual fund nomination rules standardise investor choice, online e-sign submission, and folio freeze for non-compliance.
Uniform nomination requirements were prescribed for eligible mutual fund unit holders, allowing investors to either appoint a nominee in the prescribed form or opt out through a signed declaration. AMCs must provide physical or online submission, with wet signatures for physical forms and e-Sign for online forms, and maintain systems for confidentiality and safety of client records. Existing individual unit holders were advised to complete nomination or opt out by 31 March 2023, failing which folios would be frozen for debits.

Information Utility obligations: forward insolvency applications, notify creditors and require applicants to file information of default for ROD processing.
Board directs forwarding of insolvency applications to the Information Utility, which shall inform other creditors, issue a notice to the applicant to file information of default in the specified IU Regulations format, and process that information for issuing a Record of Default under the IU Regulations; the circular is issued under statutory authority and is immediately effective.

Form GST MOV-09 upload procedure standardized for Mobile Squad enforcement actions to ensure uniformity and avoid duplication.
Vigilance/Enforcement and Mobile Squad units must follow a uniform procedure while generating and uploading Form GST MOV-09 on the BO System. In continuation of earlier instructions, only the PDF of the MOV-09 form generated on the system is to be uploaded as the attachment when issuing MOV-09, so that field action remains consistent, duplication of work is avoided, and enforcement monitoring is effective.

Post-audit and review of refund claims: standardized procedures, mandatory speaking orders, and portal-based transmission for oversight.
Commission directs uniform procedures for sanction, post-audit and review of GST refund claims. Proper officers must follow the principle of natural justice, upload a detailed speaking order with FORM GST RFD-06 addressing filing period, duplication, deficiency memos, limitation, supporting documents, return and dues status, notices and replies, applicant submissions, case law relied upon, and assessment of unjust enrichment. Additional specified verifications are required for ITC refunds, zero-rated supplies, exports, deemed exports and cash-ledger refunds. All refund orders must be transmitted online to the review module; post-audit cells should conclude audit within three months and reviews completed before the appeal-timing window; offline procedures via e-Office are allowed until online functionality is ready.

Tariff rate quota allocation: updated eligibility, domestic-processing only rule and validity limits for crude edible oil imports.
Applicants for Tariff Rate Quota must provide self certified processing capacity certificates dated prior to 24.05.2022 and submit turnover details for crude edible oil processing (2019 20 to 2021 22) with self certified GST returns. TRQ imports are allowed only for domestic processing and consumption and may not be exported. TRQ licenses permit import clearance only for consignments landing after licence issuance; quantities at ports before issuance are ineligible. Unutilised TRQ quantities will be deducted from proposed allocations in the next TRQ period. Specific validity periods apply to FY 2022 23 and FY 2023 24 allocations.

Delegation of powers: Commissioner delegates GST proviso authority to Additional and Joint Commissioners for administrative action.
Powers for the purposes of the proviso to sub-section (4) of section 65 of the Haryana Goods and Services Tax Act, 2017 are delegated by the Commissioner of State Tax, under sub-section (3) of section 5 of the Act, to the Additional Commissioner of State Tax and the Joint Commissioner of State Tax to enable them to perform the functions specified by that proviso.

Authorised Officer designation under GST Act delegates section 65 functions to specified state tax officers within jurisdictional limits.
The function of Authorised Officer for purposes of sub-section (1) of section 65 of the Haryana Goods and Services Tax Act, 2017 is delegated to the Deputy Commissioner of State Tax, Excise and Taxation Officer of State Tax and Assistant Excise and Taxation Officer of State Tax, with the condition that the functions shall be performed only within their respective jurisdictions unless specified otherwise.

Global Authorization for Intra Company Transfers of SCOMET Category 8 now permitted to listed countries under specified compliance conditions.
Substituted Paragraph 2.79F establishes GAICT for intra company transfers of SCOMET Category 8 items/software/technology to listed countries without pre export licence where conditions are met: intra company relationship, Master Service Agreement, approved/adopted ICP, end use declaration, on site inspection consent, exclusion of UNSC sanctioned destinations and adverse exporters. Applications via SCOMET portal with ANF 20(b) are assessed by IMWG; post shipment quarterly reporting with ANF 20(c) and EUC is mandatory; records retained five years; authorisations valid for three years and are subject to suspension or revocation for non compliance.

Mutual Agreement Procedure access: guidance clarifies applicant disclosure duties and interplay with domestic settlement schemes.
The guidance reaffirms MAP as the bilateral DTAA mechanism governed by Form No. 34F and rule 44G, describes the MAP lifecycle and an endeavour to resolve cases within 24 months, and sets out grounds for access and denial (including delayed applications, incomplete filings, prior binding orders from ITSC/AAR, APAs, and settlements under the Direct Tax Vivad se Vishwas Act). It emphasises the applicant's duty of true and complete disclosure and to provide up to date material information, and clarifies negotiable outcomes, restrictions on downward adjustments under domestic law, treatment of interest/penalties, and implementation steps after MAP resolution.

Composition taxpayer monitoring tightened for e-way bill mismatches, ITC checks, and prescribed tax payment compliance.
Review of composition taxpayers under Section 10 revealed discrepancies in e-way bills, mismatches between invoice values and outward supplies, and inadequate examination of FORM GST ITC-01 when taxpayers cross the composition limit. Officers are directed to scrutinize inward supplies exceeding the threshold, reconcile doubtful entries with GSTR-1, GSTR-3B and GSTR-2A, verify stock capacity against the declared premises, ensure tax at 3% on declared turnover under Section 10(2A), and take regular legal action based on data and intelligence.