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Notifications + Circulars (Topic wise)

  • I.Tax
  • CGST
  • IGST
  • CESS
  • UTGST
  • SGST
  • Custom
  • FTP
  • SEZ
  • FEMA
  • C.Law
  • SEBI
  • IBC
  • Income Tax - Circulars

  • 01/2023 Dated: 6-1-2023
    Extension of time limit for compliance to be made for claiming any exemption under Section 54 to 54GB of the Income-tax Act, 1961 ('Act') in view of the then-Covid-19 pandemic.
  • 25/2022 Dated: 30-12-2022
    Clarification for the purposes of clause (c) of Section 269ST of the Income-tax Act, 1961 in respect of dealership/distributorship contract in case of Co-operative Societies
  • 24/2022 Dated: 7-12-2022
    INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2022-23 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961.
  • 23/2022 Dated: 3-11-2022
    Finance Act, 2022 - Explanatory Notes to the Provisions of the Finance Act, 2022
  • 22/2022 Dated: 1-11-2022
    Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.10A
  • Integrated Goods and Services Tax [IGST] Rate Notifications:

  • 15/2022 Dated: 30-12-2022 - IGST Rate
    Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017
  • 14/2022 Dated: 30-12-2022 - IGST Rate
    Seeks to amend Notification No. 4/2017- Integrated Tax (Rate), dated the 28th June, 2017
  • 13/2022 Dated: 30-12-2022 - IGST Rate
    Seeks to amend Notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017
  • 12/2022 Dated: 30-12-2022 - IGST Rate
    Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017
  • 11/2022 Dated: 13-7-2022 - IGST Rate
    Withdrawal of concessional rate of GST - Rescinds notification No. 47/2017- Integrated Tax (Rate), dated the 14th November, 2017 - Concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions
  • 10/2022 Dated: 13-7-2022 - IGST Rate
    Scope of Fly ash bricks; Fly ash aggregates; Fly ash blocks modified - Seeks to amend Notification No. 02/2022-Intergated Tax (Rate), dated the 31st March, 2022 - concessional rate on inter state supply of bricks conditional to not availing the ITC
  • 09/2022 Dated: 13-7-2022 - IGST Rate
    Scope of denial of refund of unutilized ITC extended - Seeks to amend Notification No. 5/2017-Integrated Tax (Rate), dated the 28th June, 2017
  • 08/2022 Dated: 13-7-2022 - IGST Rate
    Seeks to amend Notification No. 3/2017-Integrated Tax (Rate), dated the 28th June, 2017 - Concessional rate of IGST on inter-State supplies of certain goods increased from 5% to 12%
  • 07/2022 Dated: 13-7-2022 - IGST Rate
    Absolute Exemption from IGST on inter-State supplies of goods - Seeks to amend Notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017
  • SGST Circulars

  • IW1/3365394/2022 Dated: 10-1-2023
    Intelligence Wing - Power Roles and Responsibilities - Offences booked by Roving Squad officers - Certain circular instructions issued - amendment made - regarding.
  • 16/2022 - GST (State) Dated: 6-1-2023
    Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation
  • 15/2022 - GST (State) Dated: 6-1-2023
    Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017
  • 14/2022 - GST (State) Dated: 6-1-2023
    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 FY 2017-18 and 2018-19
  • GST-20/2022 Dated: 4-1-2023
    Clarification on various issue pertaining to GST
  • GST-18/2022 Dated: 4-1-2023
    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 FY 2017-18 and 2018-19
  • 4/2023-TNGST Dated: 4-1-2023
    Clarification on various issue pertaining to GST
  • 3/2023- TNGST Dated: 4-1-2023
    Clarification with regard to applicability of provisions of section 75(2) of Tamil Nadu Goods and Services Tax Act, 2017 and its effect on limitation
  • 2/2023 - TNGST Dated: 4-1-2023
    Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017
  • 1/2023 - TNGST Dated: 4-1-2023
    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 FY 2017-18 and 2018-19
  • F.3 (461)/GST/Policy/2022/ 1835-1841 Dated: 23-12-2022
    Submitting Field Visit through GST Field visit app
  • Customs - Anti Dumping Duty [ADD] Notifications:

  • 02/2023 Dated: 25-1-2023 - ADD Customs - ADD Notification
    Seeks to amend Notification No. 43/2021-Customs (ADD), dated 9th August, 2021
  • 01/2023 Dated: 6-1-2023 - ADD
    Seeks to extend levy of ADD on Fishing Net originating in or exported from China PR
  • 33/2022 Dated: 30-12-2022 - ADD
    Seeks to levy ADD on Jute Products originating in or exported from Nepal and Bangladesh (SSR)
  • 32/2022 Dated: 27-12-2022 - ADD
    Seeks to impose Anti-Dumping duty on semi-finished Ophthalmic Lenses originating in or exported from China PR for a period of 5 years in pursuance of fresh final findings issued by DGTR
  • 31/2022 Dated: 20-12-2022 - ADD
    Seeks to impose Anti-Dumping duty on Stainless-Steel Seamless Tubes and Pipes originating in or exported from China PR for a period of 5 years in pursuance of fresh final findings issued by DGTR
  • 30/2022 Dated: 28-11-2022 - ADD
    Seeks to amend notification no. 17/2019-Customs (ADD) dated 9th April, 2019
  • 29/2022 Dated: 19-10-2022 - ADD
    Seeks to impose Anti-Dumping duty on "Electrogalvanized Steel" originating in or exported from Korea RP, Japan and Singapore, for a period of 5 years, in pursuance of fresh final findings issued by DGTR
  • 28/2022 Dated: 21-9-2022 - ADD
    Seeks to impose Anti-Dumping duty on "Toluene Di-Isocyanate (TDI)" originating in or exported from China PR, Japan and Korea RP, for a period of 5 years, in pursuance of sunset review final findings issued by DGTR.
  • 27/2022 Dated: 21-9-2022 - ADD
    Seeks to amend Notification No. 75/2021-Customs(ADD) dated 21.12.2021 regarding levy of anti-dumping duty on "HFC Component R-32" to amend the name of producer from “Zhejiang Quzhou Juxin Fluorine Chemical Co., Ltd” to “Zhejiang Quhua Fluor-Chemistry Co., Ltd.”.
  • Customs Circulars

  • 02/2023 Dated: 11-1-2023
    Faceless Assessment – Standard Examination Orders through RMS - Phased implementation of Standardized Examination Orders through RMS
  • 01/2023 Dated: 11-1-2023
    Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023)
  • 25/2022 Dated: 9-12-2022
    Postal Export (Electronic Declaration and Processing) Regulations, 2022 and implementation of PBE Automated System.
  • 24/2022 Dated: 28-11-2022
    Improvements in SWIFT: Integration of ICEGATE with AQCS-ICS (Animal Quarantine and Certification Services-Import Clearance System) effective 01.12.2022
  • 23/2022 Dated: 3-11-2022
    Faceless Assessment - Anonymized Escalation Mechanism & extension of Standard Examination Orders through RMS (Phase 1, Part 2)
  • FTP Public Notices

  • 53/2015-2020 Dated: 20-1-2023 DGFT - Public Notice Circular
    Amendments in Chapter 5 of the Handbook of Procedures, 2015-20-One time relaxation from maintenance of Average Export Obligation and extension in Export obligation period for specified EPCG Authorisations
  • 52/2015-2020 Dated: 18-1-2023 DGFT - Public Notice Circular
    Amendments in Para 4.42 of the Handbook of Procedures 2015-2020
  • 51/2015-20 Dated: 17-1-2023 DGFT - Public Notice Circular
    Amendments in Para 2.79A of Handbook of Procedures for issue of export authorization for "Stock and Sale" of SCOMET items.
  • 50/2015-20 Dated: 11-1-2023
    Discontinuation of Tariff Rate Quota for Import of Crude Soya bean Oil w.e.f. 01.04.2023
  • 49/2015-2020 Dated: 9-1-2023
    Amendment under Appendix 2T (List of Export Promotion Councils/Commodity Boards/Export Development Authorities) of Appendices and ANFs of FTP 2015-2020
  • Special Economic Zone [SEZ] Notifications:

  • S.O. 6190 (E) Dated: 30-12-2022 - SEZ
    Central Government de-notifies an area of 298.193 hectares, thereby making the resultant area as 337.024 hectares at Chengambakkam, Appaiahpalem, Gollavaripalem, Mallavaripalem, Aroor, Moporapalle and Cherivi Villages, Satyavedu and Vardayya Palem Mandals in the State of Andhra Pradesh
  • S.O. 6047 (E) Dated: 23-12-2022 - SEZ
    Central Government de-notifies an area of 9.8270 hectare, thereby making the resultant area as 53.7862 hectares at Sriperumbudur, Kancheepuram District in the State of Tamil Nadu
  • S.O. 6046(E) Dated: 23-12-2022 - SEZ
    Central Government de-notifies an area of 0.7842 hectares, thereby making resultant area as 4.3265 hectares at Village Ankhol and Bapod, Taluka Vadodara, District Vadodara in the State of Gujarat;
  • S.O. 6033 (E) Dated: 23-12-2022 - SEZ
    Central Government, notifies the 116.307 hectares area at Innagaluru Village, Srikalahasthi Revenue Mandal, Chittoor District, in the State of Andhra Pradesh and constitutes an Approval Committee
  • S.O. 6003 (E) Dated: 21-12-2022 - SEZ
    Central Government notifies the 3.0315 hectares area at Bommasandra Village Anekal Taluk, Bangalore District, in the State of Karnataka and constitutes an Approval Committee
  • S.O. 6004 (E) Dated: 20-12-2022 - SEZ
    Seeks to rescind Notification Number S.O. 2947 (E) dated 18th November, 2009
  • S.O. 5777(E) Dated: 9-12-2022 - SEZ
    Central Government de-notifies an area of 642.95 hectares, thereby making resultant area as 100 hectares for the multi-product Special Economic Zone at village Kendur in Taluka Shirur and Villages Nimgaon, Dawdi, Kanhersar in Taluka Khed, District Pune in the State of Maharashtra
  • G.S.R. 868 (E) Dated: 8-12-2022 - SEZ
    Special Economic Zones (Fifth Amendment) Rules, 2022
  • S.O. 5682 (E) Dated: 5-12-2022 - SEZ
    Central Government de-notifies an area of 8.90 hectares thereby making resultant area as 84.10 hectares at Village Mamidipally, District Ranga Reddy in the State of Telangana
  • SEZ Orders / Instructions

  • Instruction No. 112 Dated: 1-11-2022
    Digital Receipt and Payment implementation in the Ministry's subordinate offices
  • Instruction no. 111 Dated: 29-8-2022
    Permission for domestic procurement of restricted items (sand and soil) by developers / co-developers / units for infrastructural development / construction activities inside the Special Economic Zones (SEZs)
  • Instruction No. 110 Dated: 12-8-2022
    Guidelines providing standard operating procedure for Work from Home (WFH) permission for implementation of Rule 43A of the Special Economic Zones (Third amendment) Rules, 2022
  • TRADE NOTICE No. 01/2022 Dated: 3-6-2022
    Payment of Customs duty on export of goods. - Supplying goods, or providing services, from Domestic Tariff Area to a SEZ Unit
  • FEMA Circulars

  • 22 Dated: 4-1-2023
    Foreign Investment in India - Rationalisation of reporting in Single Master Form (SMF) on FIRMS Portal
  • 21 Dated: 12-12-2022
    Master Direction – Foreign Exchange Management (Hedging of Commodity Price Risk and Freight Risk in Overseas Markets) Directions, 2022.
  • 20 Dated: 12-12-2022
    Hedging of Commodity Price Risk and Freight Risk in Overseas Markets
  • 19 Dated: 12-12-2022
    Hedging of Commodity Price Risk and Freight Risk in Overseas Markets (Reserve Bank) Directions
  • 18 Dated: 17-11-2022
    Exim Bank’s GoI supported Line of Credit of USD 300 Mn to the SBM (Mauritius) Infrastructure Development Company Ltd. for Construction of Phase-IV of the Mauritius Metro Express Project in Mauritius
  • Companies Law Circulars

  • 02/2023 Dated: 9-1-2023
    Filing of Forms GNL-2 (filing of prospectus related documents) and MGT-14 (filing of Resolutions relating to prospectus related documents) due to migration from V2 Version to V3 Version in MCA 21 Portal from 7th January, 2023 to 22nd January, 2023
  • 01/2023 Dated: 9-1-2023
    Release Plan of 45 company e-Forms in MCA 21 Version 3.0
  • 10/2022 Dated: 28-12-2022
    Clarification of holding of Annual General Meeting (AGM) through Video Conference (VC) or Other Audio Visual Means (OAVM)
  • 09/2022 Dated: 28-9-2022
    Extension of time for filing e-form DIR-3-KYC and web-form DIR-3-KYC-WEB without fee upto 15.10.2022
  • 08/2022 Dated: 26-7-2022
    Clarification on spending of CSR funds for "Har Ghar Tiranga" campaign