Foreign contribution compliance notification updates reporting and record-keeping references for pending and prospective cases only.
Amends the table in Notification No. S.O. 3025(E) under the Foreign Contribution (Regulation) Act, 2010 by revising serial numbers 4, 6 and 7 to cover persons accepting or utilising foreign contribution, to link serial number 6 to foreign contribution for which intimation under section 18 is not furnished, and to link serial number 7 to foreign contribution for which accounts and records are not maintained under section 19. The notification applies only to pending and prospective cases, and disposed cases are not to be reopened.

GST rules amendment updates specified rule omissions and redefines the Authority's functions under the GST framework.
The Delhi Goods and Services Tax (Fourth Amendment) Rules, 2022 amend the 2017 Rules effective 1st December, 2022 by omitting specified rules, rewording rule 127 to change the marginal heading from "Duties" to "Functions" and substituting the duty-based formulation with a functions-based formulation, and replacing clause (a) in the Explanation to define "Authority" as the Authority notified under the statutory provision corresponding to section 171(2) of the Act.

Form GSTR-9 amendment updates the return period to include April-October filings with a prescribed late filing window.
The Delhi GST (Third Amendment) Rules, 2022 amend Instructions to FORM GSTR-9 by substituting references to the return period and filing window: replacing "April to September, 2022" with "April, 2022 to October, 2022 filed upto 30th November, 2022" in paragraph 7 and updating corresponding Table entries for serial numbers 10-13. The rule is notified under section 164 of the Delhi GST Act and is effective from 15th November, 2022.

Exchange rate determination sets official conversion rates for specified foreign currencies for import and export purposes.
The Central Board determines, effective 17 February 2023, official exchange rates for listed foreign currencies for import and export purposes via two schedules: Schedule I provides rates per one unit and Schedule II provides rates per one hundred units, superseding the earlier notification of 2 February 2023; the listed schedules show distinct rates for imported goods and for export goods and the notification was later superseded by a subsequent notification effective 3 March 2023.

Disclosure of Assessee Information permits sharing with Tamil Nadu e governance Secretary to identify beneficiaries and aid scheme implementation.
The Central Government designates the Secretary (Information Technology & Digital Service Department), Directorate of e Governance, Government of Tamil Nadu as the authorised recipient for disclosure of assessee information under the Income tax Act provision, limited to identifying genuine beneficiaries and ensuring proper implementation of centrally sponsored and state welfare schemes.

Tariff value fixation updates customs valuation for imported edible oils, metals, areca nut and scrap affecting import assessment.
The Central Board of Indirect Taxes and Customs, under section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal non-tariff notification to fix tariff values (in US dollars per metric tonne or per unit) for specified imports-including various edible oils, crude soybean oil, brass scrap, areca nuts, and specified classes of gold and silver-thereby prescribing standardised tariff values for customs assessment; the notification takes effect the day after issue.

Special Additional Excise Duty for fuel exports amended; a per litre duty prescribed, effective from mid February.
Prescribes a revised rate for Special Additional Excise Duty on exports of petrol and diesel by substituting the entry at Serial No. 2, column (4) in the Table of Notification No. 04/2022 Central Excise, enacted by ministerial notification and declared effective from 16 February 2023 as a further amendment to the principal notification of 30 June 2022.

Excise duty amendment revises rates for petroleum crude and aviation turbine fuel, altering statutory notification entries and taking effect imminently.
The Central Government amends Notification No. 18/2022-Central Excise to substitute the table entries: for S. No. 1, column (4) is replaced with Rs. 4,350 per tonne; for S. No. 2, column (4) is replaced with Rs. 1.50 per litre, the amendment being made under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002 and coming into force the day after publication.

Governance requirements for REIT managers strengthened; board composition, audit tenure, disclosure and compliance obligations tightened.
Regulatory amendments strengthen REIT governance by refining definitions of change in control, independent director and senior management; impose limits on auditor appointment and mandate limited review of consolidated accounts; treat overnight mutual fund investments as cash equivalents excluded from REIT asset value; require transfer of unclaimed distributions to an investor protection fund; and import specified listing obligations to prescribe board composition, quorum, quarterly compliance reviews, vigil mechanism, secretarial compliance reporting and compliance certificates with supporting evidence as set out in Schedule VIII.

Governance reforms for InvIT investment managers impose board composition, auditing, disclosure and compliance obligations.
Amendments clarify definitions of change in control, independent director and Senior Management; restrict auditor tenure and require limited reviews of consolidated entities; mandate transfer of unclaimed distributions to an Investor Protection and Education Fund; treat overnight mutual fund investments as cash equivalents excluded from InvIT asset value; and impose governance, compliance and disclosure obligations on investment managers, including minimum board composition, quarterly compliance reviews, a vigil mechanism, secretarial compliance reporting and specified board information and compliance certificates as set out in Schedule VII.

GST compliance reforms strengthen registration verification, input tax credit reversal, return reconciliation, refund documentation, appeal withdrawal and e-commerce reporting requirements.
The amendments strengthen GST registration and compliance through PAN-linked contact verification, biometric Aadhaar authentication and document verification for risk-identified applicants. They require reversal of input tax credit where suppliers fail to furnish corresponding returns, subject to later re-availment. Electronic reconciliation of differences between outward-supply statements and returns requires payment or explanation through FORM GST DRC-01B, with recovery consequences for unresolved differences. The changes also revise refund evidence for unregistered persons, appeal filing and withdrawal procedures, and GSTR-1 reporting for electronic commerce supplies.

Export policy change: agri-residue biomass and briquettes/pellets permitted for free export while fodder remains restricted.
The amendment to Schedule 2 of the ITC(HS) Export Policy places Agri Residue Based Biomass and associated briquettes/pellets under the Free export category with immediate effect, while exports of fodder, including wheat and rice straw, remain Restricted and continue to require controls.

Minimum Import Price change raises threshold for areca imports and restricts supari imports, with EOUs/SEZ exemptions.
The notification raises the Minimum Import Price (MIP) threshold for ITC (HS) 080280 areca nut tariff lines, permitting import only when CIF meets the revised MIP, and changes ITC (HS) 21069030 (Supari) from free to prohibited but similarly permits import if CIF meets the revised MIP. MIP conditions do not apply to imports by 100% EOUs and SEZ units when no DTA sale is allowed.

ITR-7 form substituted: new income-tax return format for entities claiming exemptions, reporting detailed schedules, effective 1 April 2023.
Notification substitutes Form ITR-7 in Appendix-II of the Income-tax Rules, 1962, prescribing a revised return for persons required to file under sections 139(4A)-139(4D). The Income-tax (Second Amendment) Rules, 2023 take effect from 1 April 2023 and replace the prior Form ITR-7 with a version that requires detailed identification, registration and exemption basis, plus numerous schedules (e.g., VC, J, FA, PTI, CG, BP, OS, VDA) to capture corpus, investments, application of funds, foreign assets, special-rate incomes and tax computations.

GST rate schedule amendment revises classifications for ethyl alcohol, fruit drinks, residues, and school boxes.
Revises the Andhra Pradesh GST rate notification by substituting schedule entries for ethyl alcohol, denatured spirits, bran and other cereal residues, fruit pulp or fruit juice based drinks, and mathematical, geometry and colour boxes. The amendment places ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit in the concessional entry and separately classifies denatured ethyl alcohol and other spirits in the higher-rate schedule. The notification is effective from 1 January 2023.

GST exemption schedule amendment expands animal feed coverage and adds husk and concentrate entries under Andhra Pradesh notification.
Amendment to the Andhra Pradesh GST exemption notification revises the Schedule entry for animal feed and allied products and inserts a new entry for specified husk and concentrate goods. The substituted description covers aquatic feed, poultry feed, cattle feed, supplements, additives, wheat bran and de-oiled cake, other than rice bran. A further entry is added for husk of pulses, including chilka, and concentrates including chuni or churi and khanda, under the specified tariff headings.

Reverse charge on essential oils is amended to cover peppermint and other mint oils under Andhra Pradesh GST.
Amends the Andhra Pradesh GST reverse charge notification under section 9(3) by substituting entry 3A for specified essential oils other than citrus fruit, including peppermint and other mints such as spearmint, water mint, horsemint, bergamot and Mentha arvensis. The amendment applies to supplies involving an unregistered person and a registered person and takes effect from 1 January 2023.

Renting of residential dwelling exemption clarified for proprietors using premises as personal residence under Andhra Pradesh GST.
Amends the Andhra Pradesh GST exemption notification by inserting an explanation for the entry relating to renting of residential dwelling. The exemption is clarified to cover cases where a registered person, being the proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence and not on behalf of the concern. It also omits S. No. 23A and the related entries, with effect from 1 January 2023.

Refund application timelines require officers to decide applications within twenty-one days and Chief Commissioner to issue guidelines.
Proper officers receiving refund applications under the Rajasthan GST framework must decide each application within twenty-one days from receipt; detailed procedural guidelines to implement this timeline will be issued by the Chief Commissioner, State Tax.

Late fee reimbursement under GST: available for outward supply returns, subject to filing conditions and recovery safeguards.
Reimbursement is directed for late fees paid under section 47 of the Rajasthan GST Act for returns/details of outward supplies for the specified period, excluding annual returns under section 44. Eligibility requires furnishing returns under sections 37, 39 and 45 for that period or by the cut-off date. Wrongful claimants face recovery as arrears of State tax with interest and penalty. The Chief Commissioner will issue application and procedural guidelines, and the State Government may review or modify the order.