E-appeals Scheme enables electronic appellate processing and video hearings with digital service and authenticated orders.
The e-Appeals Scheme, 2023 establishes an electronic appellate procedure under which the JCIT (Appeals) disposes of appeals through a designated portal and Mobile App, using defined concepts such as registered account, registered e-mail and digital signature. It mandates random allocation of cases via an automated allocation system; prescribes electronic service, response timelines, admission of additional grounds and evidence, and procedures for notices, hearings by video conferencing, penalty initiation for non-compliance, rectification of mistakes, digital authentication of orders, and appellate escalation to the Tribunal, while preserving application of other statutory provisions.

Appellate authority change: Joint Commissioner (Appeals) recognised alongside Commissioner (Appeals) under income-tax rules.
The amendment recognises Joint Commissioner (Appeals) alongside Commissioner (Appeals) in rule 45, replaces Deputy Commissioner references with Joint Commissioner in rule 46A, and inserts Joint Commissioner (Appeals) or before Commissioner in Appendix-II Form No.35; these textual substitutions take effect from publication in the Official Gazette under the Income-tax (Sixth Amendment) Rules, 2023.

Certificate of Inspection requirement for rice exports narrowed: mandatory for EU and specified countries, temporarily relaxed elsewhere.
Amendment requires a Certificate of Inspection for exports of Basmati and Non Basmati rice to EU member states and specified European countries (United Kingdom, Iceland, Liechtenstein, Norway, Switzerland). For exports to other European countries the certificate requirement that had been set to commence from 1 January 2023 is suspended: certificates are not required from the notification date for six months. The change amends Sl. No. 55 and 57, Chapter 10, Schedule 2 of ITC(HS) Export Policy, 2018, with immediate effect.

Import Policy synchronization with Finance Act and FTP updates import classifications, registration and permit-based monitoring requirements.
Amendment of ITC (HS) 2022 Schedule I (Import Policy) to align import classifications and policy conditions with the Finance Act, 2023 and Foreign Trade Policy, 2023; Annexure I lists changed tariff lines and revised import statuses, Annexure II revises item descriptions and notes, and Annexure III amends chapter and code specific policy conditions. Measures include compulsory registration regimes (PIMS for paper; CIMS for coal), import permit requirements for specified agrochemicals, and updated State Trading Enterprise routing for certain agricultural and fertilizer imports. References to FTP (2015 20) are revised to FTP 2023 and the updated schedule is available on the DGFT website, effective immediately.

Appointment of Tribunal Members: government names judicial and technical members with specified tenure and pay conditions.
The Central Government appointed named persons as Judicial Members and Technical Members of the National Company Law Tribunal, specifying post, date of joining and applicable pay matrix level; appointments are for five years from the date of joining, subject to cessation on attaining the prescribed age limit or until further orders, and issued by the Ministry of Corporate Affairs via administrative notification.

Territorial jurisdiction in GST: precise charges and circles defined and a state-wide Large Taxpayer Unit established effective immediately.
The notification specifies territorial jurisdictions for GST administrative units by setting precise boundaries for individual Charges and grouping those Charges into named Circles; it also declares that the Large Taxpayer Unit has jurisdiction across the entire State. The instrument revises earlier departmental notification arrangements, bases delimitations on physical and administrative landmarks, and is effective immediately for operational purposes of GST administration.

Option to pay GST under forward charge extended; new GTAs may opt within the prescribed registration period.
Extends the deadline for Goods Transport Agencies to exercise the option to pay GST under the forward charge mechanism to 31st May for the financial year, and allows a GTA that commences business or crosses the registration threshold during a financial year to opt to pay GST for that year by declaring in Annexure V within the later of forty-five days from applying for registration or one month from obtaining registration.

GST rate amendment adds Rab other than pre-packaged and labelled to the State tax schedule, altering taxable classification.
The State GST rate schedule is amended to insert "Rab, other than pre-packaged and labelled" as an additional entry against S. No. 94 of Notification No. 2/2017-State Tax (Rate). The amendment is made under the powers of section 11 of the Delhi Goods and Services Tax Act, 2017 on the Council's recommendation and takes effect from the 1st day of March, 2023.

Advance ruling authority membership updated for Dadra and Nagar Haveli and Daman and Diu; new members appointed.
The notification amends the Union territory GST notification by substituting the table entries for the Authority for Advance Ruling for Dadra and Nagar Haveli and Daman and Diu, appointing Shri Yudhast Kumar, Joint Commissioner, CGST Daman, and Shri Saurabh Mishra, Joint Commissioner (Union territory GST), as Members. The amendment is issued under section 15 of the UT GST Act and section 96 of the Central GST Act read with rule 103 of the GST Rules and comes into force from its publication in the Official Gazette.

Educational institution status extended to government testing agencies for conduct of entrance examinations, treating them as service providers.
The notification inserts a new clause clarifying that any authority, board or body set up by the Central or State Government, including the National Testing Agency, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions, thereby qualifying such government-established testing bodies for the specified supply treatment under the State Tax (Rate) notification.

Inclusion of Member in SEZ Authority: notification substitutes one member with a new representative on the NSEZ Authority.
The Central Government, exercising powers under Special Economic Zones Act, 2005, amends notification S.O. 1327(E) to substitute the member at entry 6 of the NSEZ Authority, replacing the prior nominee with a newly named individual, thereby altering the Authority's membership through administrative notification.

Amendment under section 96: substitution of an officer in Maharashtra GST notification updating Joint Commissioner designation.
Amendment under section 96 of the Maharashtra Goods and Services Tax Act, 2017 substitutes the Sr. No. (1) entry in Notification No. MGST.1017/C.R.193/Taxation-1 (dated 24 October 2017) with: "(2) Shrimati. Rajeshree Girish Nadgauda, Joint Commissioner of State Tax and", effected by Notification No. MGST-1023/C.R.21/Taxation 1 dated 24 May 2023 and published in the Government Gazette.

Leave encashment exemption under section 10(10AA) sets a fixed maximum for tax free retirement leave payment.
Specifies a monetary ceiling for tax exemption of cash equivalent of earned leave payable at retirement under section 10(10AA), fixing Rs. 25,00,000 as the maximum exempt amount for employees covered by that sub clause who retire, effective from 1 April 2023 with certification that no person is adversely affected by retrospective operation.

Tax exemption for startup share premium: excess consideration excluded from section 56(2)(viib) when DPIIT conditions met.
Provisions of section 56(2)(viib) shall not apply to consideration received by a company for issue of shares that exceeds face value where the company is recognized as a DPIIT startup, meets the conditions in paragraph 4 of the DPIIT recognition notification, and files the declaration required by paragraph 5 of that notification; the notification supersedes the earlier 2019 communication and is effective from the stated commencement of the fiscal period.

Exemption for notified foreign and institutional investors from taxation on share premium for start up investments.
The notification exempts specified investor classes from the deeming provision treating excess consideration on share issuance as taxable income: government and government related investors; regulated banks and insurance entities; and resident entities of listed jurisdictions comprising Category I foreign portfolio investors, endowment funds, pension funds, and broad based pooled investment vehicles with over fifty investors that are not hedge or complex strategy funds.

GSTR-7 deadline extension: TDS deductors in Manipur must file April return by end of May.
The Commissioner amends the principal notification to provide that registered persons required to deduct tax at source and required to file FORM GSTR-7, whose principal place of business is in the State of Manipur, shall furnish the April 2023 return electronically through the common portal on or before the thirty-first day of May, 2023. The notification is deemed effective from the tenth day of May, 2023.

Extension of GSTR-3B filing deadline for registered persons in Manipur until twenty-fifth August 2023 inclusive.
Extension of due date for furnishing FORM GSTR-3B for registered persons whose principal place of business is in the State of Manipur: the Commissioner, under powers conferred by the CGST Act, extended the filing deadline for the months covered (as subsequently amended) until the twenty-fifth day of August, 2023. The notification is deemed effective from the twentieth day of May, 2023, and incorporates subsequent substitutions that expanded the months and adjusted interim dates prior to the August extension.

Extension of return filing deadline: GSTR-1 for registered persons based in Manipur extended to a notified later date.
The notification amends an earlier Sikkim SGST notification to extend the time for furnishing outward supply details in FORM GSTR-1 for the tax period April, 2023 for registered persons required to file under section 39(1) whose principal place of business is in Manipur, by permitting submission until the thirty first day of May, 2023; the amendment takes effect from the eleventh day of May, 2023.

GSTR-1 filing deadline extended for taxpayers in Manipur, providing a statutory time-limit extension and retrospective commencement.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is provided for registered persons whose principal place of business is in the State of Manipur for the tax period April, 2023, with the filing deadline extended till the thirty first day of May, 2023; the notification is deemed to have come into force from the eleventh day of May, 2023.

Limitation extension under Section 168A: deadlines for issuing recovery orders under section 73 extended for past financial years.
Extension of limitation under Section 168A enlarges the time for issuing orders under section 73(9) for recovery of tax not paid or short paid or input tax credit wrongly availed or utilised. The Government, on Council recommendation and modifying earlier notifications, fixes extended deadlines: for 2017-18 up to 31 December 2023; for 2018-19 up to 31 March 2024; and for 2019-20 up to 30 June 2024.