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.

Container-number mismatch rectification enables correction of export manifest errors through supplementary filings or Shipping Bill amendments.
Container-number mismatches between Shipping Bills and Export General Manifests are classified as Error Code C and may impede processing of IGST refund and drawback claims. An incorrect EGM requires the Shipping Line to file a supplementary EGM, followed by approval in ICES. An incorrect Shipping Bill requires submission of the approved Container Load Plan and Bill of Lading to the concerned Stuffing Superintendent, who amends the container number through the ICES Container Amendment function.

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.

Cybersecurity obligations require mutual funds/AMCs to report incidents promptly and undertake periodic VAPT and cyber audits.
Mutual Funds and AMCs must identify and classify critical assets and maintain an up-to-date inventory approved by Boards/Trustees. They are required to conduct periodic VAPT using CERT-In empanelled organisations, submit final VAPT reports to SEBI after Technology Committee approval within one month, remediate vulnerabilities immediately and file closure compliance within three months. VAPT or scanning is required before commissioning new critical systems. All cyber incidents must be reported to SEBI within six hours and quarterly reports submitted within fifteen days of quarter-end; entities must perform two cyber audits per year and provide an MD/CEO compliance declaration.

Seizure and provisional release under GST must follow statutory procedure, with fresh notices and appeal timelines for affected assessees.
Compliance with seizure and provisional release directions under the GST Acts was required in cases where goods and/or vehicles had been detained by enforcement units and later released under interim High Court orders on furnishing of security, bank guarantee or indemnity bond. The Supreme Court in M/s Kay Pan Fragrances Pvt. Ltd. held that release of seized goods must proceed strictly under the statutory mechanism in section 67 and the relevant rules, and that High Court orders inconsistent with those provisions should not be acted upon. The circular also directs fresh notices, communication of the High Court's later judgment, and treatment of limitation for appeals under section 107(1) against orders under section 129(3).

Extension of annual filing deadline for EPCG returns; fixed late fee now applies to returns due from the referenced year.
Amendment to para 5.15 of the Handbook of Procedures extends the time limit to file annual returns for 2022-23 until 30.9.2022 and specifies that a late fee of Rs.5000 will be applicable for returns due to be filed from 2022-23 onwards, effective immediately for EPCG authorisations under FTP 2015-20.

Pre Shipment Inspection Agency recognition: agencies added to Appendix 2G with equipment, calibration and notification requirements.
Pre Shipment Inspection Agencies DD International Global and Baltic Testing India Pvt Ltd are included in Appendix 2G under Para 2.55(d)/(e) of HBP 2015 20, recognised to issue Pre Shipment Inspection Certificates with approvals valid for three years or until DGFT notifies otherwise. Notified PSIAs must maintain updated membership certificates and office details, ensure calibration and supporting documentation for approved equipment, and give prior intimation to DGFT before deputing inspectors to countries where they lack full time equipped branch offices, per Para 2.55(f).

Discontinuation of return under Foreign Exchange Management Act removes non resident guarantee reporting obligation for authorised dealer banks.
The circular announces the discontinuation of the return "Details of guarantee availed and invoked from non-resident entities," removing the reporting obligation for Authorised Persons/Authorised Dealer banks effective from the quarter ending June 2022; the relevant Master Directions will be amended and AD banks are to notify their constituents, with the directions issued under FEMA regulatory powers and without prejudice to other statutory permissions.

Cyber security requirements mandate annual VAPT by certified vendors and timely remediation, plus annual cyber audit and executive certification.
Stock Brokers and Depository Participants must classify and inventory critical assets, including ancillary systems, obtain board-level approval of critical systems, and perform annual VAPT and comprehensive annual cyber audit. VAPT must be done by CERT In empanelled organisations, with the final report submitted to Exchanges/Depositories within one month after Technology Committee approval; vulnerabilities must be remediated promptly and closure compliance submitted within three months. Vulnerability scanning and penetration testing are required before commissioning new critical systems. Entities must submit an MD/CEO/partner/proprietor declaration of compliance and report implementation status to Exchanges/Depositories within ten days; Exchanges/Depositories must amend bylaws and notify members.

Relaxation of Bill of Export requirement: alternative corroborative evidence accepted to discharge export obligation under Advance Authorisation for SEZ supplies.
For supplies to SEZ units under Advance Authorisation made prior to 01.04.2015, exporters may discharge export obligations without submitting a Bill of Export by providing corroborative evidence such as an ARE 1 form attested by jurisdictional Central Excise/GST authorities, evidence of receipt by the SEZ recipient, or evidence of payment by the SEZ unit to the Advance Authorisation holder.

Pre-verification of GST registrations: matching core applicant data triggers Aadhaar authentication and physical verification to deter bill traders.
New GST registration applications must undergo Aadhaar Authentication and be matched against cancelled registration records on six parameters (place of business, PAN, mobile number, e mail ID, authorized signatory, bank account). Any match will trigger mandatory pre verification of the business premises by the jurisdictional proper officer; the IT wing will supply matched lists daily and Deputy Commissioners are to monitor enforcement.