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Circulars, Instructions, Public Notices, Trade Notices etc.

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197/09/2023- GST - 17-7-2023
Clarification on refund related issues.
196/08/2023-GST - 17-7-2023
Clarification on taxability of shares held in a subsidiary company by the holding company.
195/07/2023-GST - 17-7-2023
Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period.
194/06/2023-GST - 17-7-2023
Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction.
193/05/2023-GST - 17-7-2023
Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021.
192/04/2023-GST - 17-7-2023
Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.
15/2023-24 - 17-7-2023
Introduction of a Searchable Database for Ad-hoc Norms fixed under Para 4.07 of HBP.
Policy circular No. 03/2023-24 - 14-7-2023
Clarification regarding Notification No.19 dated 12.07.2023.
Instruction No. 23/2023 - 14-7-2023
E-waste (Management) Rules, 2022-Regarding release of imported consignments of Producers of 106 EEEs items (ITEW1 to ITEW27, CEEW1 to CEEW19, LSEEW1 to LSEEW 34, EETW1 to EETW 8, TLSEW 1 to TLSEW6, MDW1 to MDW10 and LIW1 to LIW2)
Instruction No. 113 - 14-7-2023
Reducing Compliance Burden regarding SOFTEX Forms
SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 - 13-7-2023
Disclosure of material events / information by listed entities under Regulations 30 and 30A of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
22/2023 - 13-7-2023
Condonation of delay in submission of installation certificate under EPCG Scheme to promote Ease of doing Business
Trade Notice No. 14/2023-24 - 12-7-2023
Curriculum for Skilling and Mentorship Obligation for Status Holders as per Para 1.30 of FTP 2023
SEBI/HO/DDHS/POD2/P/CIR/2023/121 - 12-7-2023
Master Circular for ESG Rating Providers (“ERPs”)
SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122 - 12-7-2023
BRSR Core – Framework for assurance and ESG disclosures for value chain
12/2023 - 12-7-2023
Clarification regarding taxability of income earned by a non-resident investor from off-shore investments in investment fund routed through an Alternative Investment Fund
07/2023 - 12-7-2023
Merger of Multiple User IDs in V-2 Portal with new User ID in V-3 and deactivation of old User ID in V-2 Portal
SEBI/HO/CFD/PoD2/CIR/P/2023/120 - 11-7-2023
Master circular for compliance with the provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 by listed entities
PUBLIC NOTICE NO. 23 /2023 - 11-7-2023
Launch of “Self-Customs Pass for Importer/Exporter” functionalities in CBLMS -— Reg.
PUBLIC NOTICE NO. 07/2023-24 - 11-7-2023
Mandatory additional qualifiers in import/export declarations in respect of certain products wef 1.7.2023 -reg