Notifications + Circulars (Topic wise)

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

Income Tax [IT] Notifications:
02/2023 Dated: 25-1-2023 - IT
Central Government specifies the pension fund, namely, the California Public Employees Retirement System
S.O. 270 (E) Dated: 16-1-2023 - IT
U/s 35(1) (ii) of IT Act 1961 Central Government approved Indian Institute of Science Education and Research, Tirupati
01/2023 Dated: 5-1-2023 - IT
Addendum to Notification 2 of 2021: Format Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Interest income (Abolishing of limit of Rs 5,000/-)
128/2022 Dated: 28-12-2022 - IT
Central Government specifies the pension fund, namely, 1000242244 Ontario Inc.
127/2022 Dated: 26-12-2022 - IT
U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the High Court of Orissa designates Special Court in the Orissa
F. No. DGIT(S)-ADG(S)-3/e-Filing Notification / Forms/2022/9227 Dated: 12-12-2022 - IT
Partial relaxation with respect to electronic submission of Form 10F by select category of taxpayers in accordance with the DGIT (Systems) Notification No. 3 of 2022
126/2022 Dated: 30-11-2022 - IT
U/s 10(39) of IT Act 1961 - Central Government notifies the international sporting event, persons and specified income arising from the National supporters
125/2022 Dated: 16-11-2022 - IT
Central Government specifies the sovereign wealth fund, namely, Public Investment Fund
124/2022 Dated: 14-11-2022 - IT
Jurisdiction of Income-tax authorities - Authorisation of Income-tax authorities and their jurisdiction - Seeks to amend Notification No. 50/2014 dated 22 October 2014

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

Income Tax - Orders
F. No. 370133/13/2022-TPL Dated: 28-9-2022
Order specifying the Collegium - Explanation to section 158AB of the Income-tax Act, 1961
01/2022 Dated: 11-5-2022
Implementation of the judgment of the Hon'ble Supreme Court dated 04.05.2022 (2022 SCC Online SC 543) (Union of India v. Ashish Agarwal).
F. No. 225/101/2021-ITA-II Dated: 23-4-2022
Revised Instruction for constitution and functioning of 'Local Committees to deal with Taxpayers' Grievances from High-Pitched Scrutiny Assessment'

Central Goods and Services Tax [CGST] Rate Notifications:
15/2022 Dated: 30-12-2022 - CGST Rate
Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017
14/2022 Dated: 30-12-2022 - CGST Rate
Seeks to amend Notification No. 4/2017- Central Tax (Rate), dated the 28th June, 2017
13/2022 Dated: 30-12-2022 - CGST Rate
Seeks to amend Notification No. 2/2017-Central Tax (Rate), dated the 28th June, 2017
12/2022 Dated: 30-12-2022 - CGST Rate
Seeks to amend notification No. 1/2017- Central Tax (Rate) dated the 28thJune, 2017
11/2022 Dated: 13-7-2022 - CGST Rate
Rescinds notification No. 45/2017- Central Tax (Rate) dated 14th November, 2017 - Concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions
10/2022 Dated: 13-7-2022 - CGST Rate
Concessional rate on intra state supply of bricks conditional to not availing the ITC - Seeks to amend Notification No. 02/2022-Central Tax (Rate), dated the 31st March, 2022
09/2022 Dated: 13-7-2022 - CGST Rate
Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54(3) - Seeks to amend Notification No. 5/2017-Central Tax (Rate), dated the 28th June, 2017
08/2022 Dated: 13-7-2022 - CGST Rate
Concessional CGST rate for supplies to Exploration and Production - rate revised from 2.5% to 6% - Seeks to amend notification No. 3/2017- Central Tax (Rate) dated 13th July, 2022
07/2022 Dated: 13-7-2022 - CGST Rate
Supply of goods exempted from GST u/s 11(1) - Seeks to amend notification No.2/2017-Central Tax (Rate), dated the 28th June, 2017

Central Goods and Services Tax [CGST] Notifications:
01/2023 Dated: 4-1-2023 - CGST
Seeks to amend Notification No. 14/2017-Central Tax, dated the 1st July, 2017
27/2022 Dated: 26-12-2022 - CGST
Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017
26/2022 Dated: 26-12-2022 - CGST
Central Goods and Services Tax (Fifth Amendment) Rules, 2022
25/2022 Dated: 13-12-2022 - CGST
Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu.
24/2022 Dated: 23-11-2022 - CGST
Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.
23/2022 Dated: 23-11-2022 - CGST
Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.
22/2022 Dated: 15-11-2022 - CGST
Central Goods and Services Tax (Third Amendment) Rules, 2022
21/2022 Dated: 21-10-2022 - CGST
Extends the due date for furnishing the return in FORM GSTR-3B for the month of September, 2022 till the 21st day of October, 2022.
G.S.R. 740 (E) Dated: 29-9-2022 - CGST
Corrigendum - Notification No. 20/2022-Central Tax, dated the 28th September, 2022

CGST Circulars
190/02/2023 Dated: 13-1-2023
Clarifications regarding applicability of GST on certain services
189/01/2023 Dated: 13-1-2023
Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022
188/20/2022 Dated: 27-12-2022
Prescribing manner of filing an application for refund by unregistered persons
187/19/2022 Dated: 27-12-2022
Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016
186/18/2022 Dated: 27-12-2022
Clarification on various issue pertaining to GST

GST - Orders
INSTRUCTION NO. 04/2022 Dated: 28-11-2022
Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017
S-31011/12/2021-DIR(NC)-DOR Dated: 22-9-2022
Constitution of Group of Ministers (GoM) on GST System Reforms
INSTRUCTION No. 04/2022-23 [GST – Investigation] Dated: 1-9-2022
GUIDELINES FOR LAUNCHING OF PROSECUTION UNDER THE CENTRAL GOODS & SERVICES TAX ACT, 2017
INSTRUCTION NO. 03/2022-23 (GST-Investigation) Dated: 17-8-2022
GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017
INSTRUCTION NO. 02/2022-23 (GST-Investigation) Dated: 17-8-2022
GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT, 2017

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

Compensation CESS [GST Cess] Notifications:
1/2022 Dated: 24-6-2022 - GST CESS
Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022

Union Territory Goods and Services Tax [UTGST] Rate Notifications:
15/2022 Dated: 30-12-2022 - UTGST Rate
Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017
14/2022 Dated: 30-12-2022 - UTGST Rate
Seeks to amend Notification No. 4/2017- Union Territory Tax (Rate), dated the 28th June, 2017
13/2022 Dated: 30-12-2022 - UTGST Rate
Seeks to amend Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017
12/2022 Dated: 30-12-2022 - UTGST Rate
Seeks to amend Notification No. 1/2017- Union Territory Tax (Rate), dated the 28th June, 2017
11/2022 Dated: 13-7-2022 - UTGST Rate
Seeks to amend Notification No. 45/2017-Union Territory Tax (Rate),dated the 14th November, 2017
10/2022 Dated: 13-7-2022 - UTGST Rate
Seeks to amend Notification No. 02/2022-Union Territory Tax (Rate), dated the 31st March, 2022
09/2022 Dated: 13-7-2022 - UTGST Rate
Seeks to amend Notification No. . 5/2017-Union Territory Tax (Rate), dated the 28th June, 2017
08/2022 Dated: 13-7-2022 - UTGST Rate
Seeks to amend Notification No. 3/2017-Union Territory Tax (Rate), dated the 28th June, 2017
07/2022 Dated: 13-7-2022 - UTGST Rate
Seeks to amend Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017

Union Territory Goods and Services Tax [UTGST] Notifications:
02/2022 Dated: 25-11-2022 - UTGST
Seeks to amend Notification No. 14/2018-Union territory Tax, dated the 8th October 2018
04/2022 Dated: 13-7-2022 - UTGST
Seeks to amend Notification No. 02/2017-Union Territory Tax, dated the 27th June, 2017
03/2022 Dated: 13-7-2022 - UTGST
Seeks to amend Notification No. 02/2019-Union Territory Tax, dated the 7th March, 2019

States Goods and Services Tax [SGST] Notifications:
80-F.T. Dated: 17-1-2023 - West Bengal SGST
Seeks to amend notification No. 1136-F.T., dated 28th June, 2017 regarding Nil rated services relating to renting of residential accommodation.
79-F.T. Dated: 17-1-2023 - West Bengal SGST
Seeks to amend notification No. 1128-F.T., dated 28th June, 2017 regarding reverse charge on certain specified supplies of goods under section 9(3) regarding essential oils.
78-F.T. Dated: 17-1-2023 - West Bengal SGST
Seeks to amend notification No. 1126-F.T., dated 28th June, 2017 regarding exempted goods namely, husk of pulses and aquatic feed.
77-F.T. Dated: 17-1-2023 - West Bengal SGST
Seeks to amend notification No. 1125-F.T., dated 28th June, 2017 regarding rates of taxable goods like ethyl alcohol supplied to oil marketing companies and petroleum refineries for blending with petrol, husk of pulses, fruit pulp and fruit based drinks etc.
19/2022-State Tax Dated: 16-1-2023 - Delhi SGST
Delhi Goods and Services Tax (Second Amendment) Rules, 2022.
15/2022-State Tax (Rate) Dated: 16-1-2023 - Mizoram SGST
Amendment in Notification No. 12/2017-State Tax (Rate), dated the 7th July, 2017
14/2022-State Tax (Rate) Dated: 16-1-2023 - Mizoram SGST
Amendment in Notification No. 4/2017- State Tax (Rate), dated the 7th July, 2017
13/2022-State Tax (Rate) Dated: 16-1-2023 - Mizoram SGST
Amendment in Notification No. 2/2017-State Tax (Rate), dated the 7th July, 2017
12/2022-State Tax (Rate) Dated: 16-1-2023 - Mizoram SGST
Seeks to amend Notification No. 1/2017-State Tax (Rate), dated the 7th July, 2017
15/2022-State Tax (Rate) Dated: 13-1-2023 - Maharashtra SGST
Seeks to amend Notification No 12/2017- State Tax (Rate) dated 29th June, 2017.
14/2022—State Tax (Rate) Dated: 13-1-2023 - Maharashtra SGST
Seeks to amend Notification No 04/2017- State Tax (Rate) dated 29th 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 [Cus] Notifications:
01/2023 Dated: 13-1-2023 - Cus
Seeks to exempt COVID -19 vaccines from basic Custom duty till 31st March, 20213
G.S.R. 11.(E) Dated: 6-1-2023 - Cus
Corrigendum notification No. 64/2022-Customs, dated the 29th December, 2022 to India Australia ECTA
65/2022 Dated: 29-12-2022 - Cus
Seeks to amend notification Nos. 48/2021 and 49/2021 - Customs, both dated 13.10.2021, in order to extend the existing concessional import duties on specified edible oils and lentils up to and inclusive of the 31st March, 2024
64/2022 Dated: 29-12-2022 - Cus
Seeks to give effect to the second tranche of tariff concessions under India Australia ECTA
63/2022 Dated: 27-12-2022 - Cus
Seeks to give effect to the fourteenth and final tranche of tariff concessions under India ASEAN Trade in Goods Agreement.
62/2022 Dated: 26-12-2022 - Cus
U/s section 25 (1) of the Customs Act, 1962, Levy and Exemption from, Customs Duties
61/2022-Customs Dated: 25-11-2022 - Cus
Seeks to amend certain specific FTA/PTA notifications.
60/2022 Dated: 18-11-2022 - Cus
Seeks to amend Notification 11/2021-Customs, dated the 1st February, 2021 in order to withdrawal AIDC exemption on Anthracite ,PCI Coal and Coking Coal.
59/2022 Dated: 18-11-2022 - Cus
Seeks to amend Notification No. 50/2017-Customs, dated the 30th June, 2017 in order to withdrawal BCD exemption on Anthracite and PCI Coal, Coke & Semi coke and ferronickel.

Customs Non-Tariff [Cus(NT)] Notifications:
06/2023 Dated: 25-1-2023 - Cus (NT)
Presidential Award of Appreciation Certificates and Medals announced on the occasion of Republic Day, 2023
05/2023 Dated: 19-1-2023 - Cus (NT)
Rate of exchange of one unit of foreign currency equivalent to Indian rupees - Supersession Notification No. 02/2023-Customs(N.T.), dated 5th January, 2023
04/2023 Dated: 13-1-2023 - Cus (NT)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
03/2023 Dated: 11-1-2023 - Cus (NT)
Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023
02/2023 Dated: 5-1-2023 - Cus (NT)
Rate of exchange of one unit of foreign currency equivalent to Indian rupees - Supersession Notification No.109/2022-Customs(N.T.), dated 15th December, 2022
01/2023 Dated: 4-1-2023 - Cus (NT)
Seeks to amend Notification No. 61/94-Customs (N.T.) dated the 21st November, 1994
114/2022 Dated: 30-12-2022 - Cus (NT)
Sea Cargo Manifest and Transhipment (Second Amendment) Regulations, 2022
113/2022 Dated: 30-12-2022 - Cus (NT)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
112/2022 Dated: 22-12-2022 - Cus (NT)
Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022.

Customs - Anti Dumping Duty [ADD] Notifications:
02/2023 Dated: 25-1-2023 - ADD
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)

Customs Orders
Instruction No. 04/2023 Dated: 27-1-2023
Amendment to Instruction No 18/2022-Customs dated 12.08.2022, Instruction No 30/2022-Customs dated 14.11.2022 and Instruction No 32/2022-Customs dated 28.11.2022 regarding extension of Requirement of Health Certificate accompanied with the import of food consignments
Instruction No. 03/2023 Dated: 27-1-2023
Cancellation of swapping order w.r.t. 8th & 9th Reallocation of Export Quota for export during Sugar Season 2022-23 and holding of export quota
Instruction No. 2/2023 Dated: 7-1-2023
Instruction regarding Health Warning on both sides of the tobacco product packages covering 85% of display area
Instruction No. 1/2023 Dated: 7-1-2023
Implementation of E-Waste (Management) Rules, 2022 in supersession of E-Waste (Management) Rules, 2016
Instruction No. 34/2022 Dated: 30-12-2022
Instruction regarding Consolidated list of animal feed additives/premix/ supplements for Import into India

Foreign Trade / Import-Export [FTP] Notifications:
54/2015-2020 Dated: 24-1-2023 - FTP
Amendment in import policy condition of Urea [Exim Code 31021000] in the ITC (HS) 2022, Schedule -1 (Import Policy)
53/2015-2020 Dated: 9-1-2023 - FTP
Implementation of RoDTEP Committee report in relation to Anomalies etc
52/2015-2020 Dated: 28-12-2022 - FTP
Amendment in Import policy of Urad [Beans of the SPP Vigna Mungo (L.) Hepper] (ITC(HS) 0713 31 10) and Tur/Pigeon Peas (Cajanus Cajan) (ITC(HS) 0713 60 00) under ITC (HS) 2022, Schedule - I (Import Policy)
51/2015-2020 Dated: 28-12-2022 - FTP
Amendment in import policy condition of items under HS Code 1511 90 of Chapter 15 of ITC (HS), 2022, Schedule – I (Import Policy)
50/ 2015-2020 Dated: 27-12-2022 - FTP
Amendment in Export Policy of Red Sanders wood exclusively sourced from cultivation origin obtained from private land (including Pattaland) and Confiscated source
49/2015-2020 Dated: 9-12-2022 - FTP
Export Policy of Red Sanders wood exclusively sourced from cultivation origin obtained from private land (including Pattaland)
48/2015-2020 Dated: 8-12-2022 - FTP
Amendment in Import Policy Condition for de-notifying MMTC as a STE for import of Copra under Chapter 12 of ITC (HS), 2022, Schedule-I (Import Policy).
47/2015-2020 Dated: 7-12-2022 - FTP
Inclusion of additional export items in Appendix 4R with effect from 15.12.2022
46/2015-2020 Dated: 30-11-2022 - FTP
SCOMET Updates 2022 - Amendment in Appendix 3 {SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items, 2018.

FTP Public Notices
53/2015-2020 Dated: 20-1-2023
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
Amendments in Para 4.42 of the Handbook of Procedures 2015-2020
51/2015-20 Dated: 17-1-2023
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

FTP Circulars
Policy Circular No. 45/2015-20 Dated: 23-1-2023
Implementation of Paper Import Monitoring System (PIMS) -Clarification
Policy Circular No. 44/2015-20 Dated: 17-11-2022
Relief in Average Export Obligation in terms of the para 5.19 of Hand Book of Procedures (HBP) of FTP 2015-20
Policy Circular No. 43/2015-20 Dated: 27-7-2022
Relaxation in provision of submission of 'Bill of Export' as an evidence of export obligation discharge for supplies made to SEZ units in case of EPCG Authorization
Policy Circular No. 42/2015-2020 Dated: 27-7-2022
Clarification regarding Non-Ferrous Metal Import Monitoring System (NFMIMS)
Policy Circular No. 41/2015-2020 Dated: 5-7-2022
Implementation of Paper Import Monitoring System (PIMS) - Clarification w.r.t. applicability of PIMS at the time of import at SEZ/FTWZ/EOU and further import into DTA

FTP Trade Notices
TRADE NOTICE No. 25/2022-23 Dated: 17-1-2023
Streamlining of Halal Certification Process for Meat and Meat Products
Trade Notice No. 24/2022-23 Dated: 12-1-2023
EODC Online Monitoring System for Advance/EPCG Authorisations
Trade Notice No. 23/2022-23 Dated: 22-12-2022
Electronic filing and Issuance of Preferential Certificate of Origin (CoO) under India-Australia Economic Cooperation and Trade Agreement (Ind-Aus ECTA) w.e.f. 29th December 2022
Trade Notice No. 22/2022-23 Dated: 19-12-2022
Guidelines for import of Pet Animals
Trade Notice No. 21/2022-23 Dated: 25-11-2022
One-time relaxation for submission of hard copy of applications for claiming assistance under the erstwhile 'Transport and Marketing Assistance (TMA) for Specified Agriculture Products' Scheme (foreclosed by Department of Commerce w.e.f. 31.03.2021)

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

Meetings of SEZ Board
Minutes of the 110th meeting of the SEZ Dated: 26-5-2022
Minutes of the 110th meeting of the Board of Approval for SEZs held on 5th May, 2022 to consider setting up of Special Economic Zones and other miscellaneous proposals

Foreign Exchange Management [FEMA] Notifications:
G.S.R. 646 (E) Dated: 22-8-2022 - FEMA
Foreign Exchange Management (Overseas Investment) Rules, 2022
FEMA 400/2022-RB Dated: 22-8-2022 - FEMA
Foreign Exchange Management (Overseas Investment) Regulations, 2022
FEMA.3(R)(3)/2022-RB Dated: 28-7-2022 - FEMA
Foreign Exchange Management (Borrowing and Lending) (Third Amendment) Regulations, 2022
S.O. 1802 (E) Dated: 12-4-2022 - FEMA
Foreign Exchange Management (Non-debt Instruments) (Amendment) Rules, 2022

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 [CL] Notifications:
G.S.R. 44 (E) Dated: 21-1-2023 - Co. Law
Companies (Management and Administration) Amendment Rules, 2023
G.S.R. 46 (E) Dated: 20-1-2023 - Co. Law
Companies (Miscellaneous) Amendment Rules, 2023
G.S.R. 45 (E) Dated: 20-1-2023 - Co. Law
Companies (Registration Offices and Fees) Amendment Rules, 2023.
G.S.R. 40 (E) Dated: 20-1-2023 - Co. Law
Companies (Accounts) Amendment Rules, 2023
G.S.R. 37 (E) Dated: 20-1-2023 - Co. Law
Companies (Prospectus and Allotment of Securities) Amendment Rules, 2023
G.S.R. 36 (E) Dated: 20-1-2023 - Co. Law
Companies (Registration of Foreign Companies) Amendment Rules, 2023
G.S.R. 35 (E) Dated: 20-1-2023 - Co. Law
Nidhi (Amendment) Rules, 2023
G.S.R. 41(E) Dated: 19-1-2023 - Co. Law
Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2023
G.S.R. 39 (E) Dated: 19-1-2023 - Co. Law
Companies (Authorised to Register) Amendment Rules, 2023

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

Securities and Exchange Board [SEBI] Notifications:
SEBI/LAD-NRO/GN/2023/118 Dated: 17-1-2023 - SEBI
Securities and Exchange Board of India (Settlement Proceedings) (Amendment) Regulations, 2023
SEBI/LAD-NRO/GN/2023/117 Dated: 17-1-2023 - SEBI
Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2023
SEBI/LAD-NRO/GN/2023/116 Dated: 17-1-2023 - SEBI
Securities and Exchange Board of India (Stock Brokers) (Amendment) Regulations, 2023.
SEBI/LAD-NRO/GN/2023/115 Dated: 17-1-2023 - SEBI
Securities and Exchange Board of India (Change in Control in Intermediaries) (Amendment) Regulations, 2023
SEBI/LAD-NRO/GN/2023/113 Dated: 9-1-2023 - SEBI
Securities Exchange Board of India (Alternative Investment Funds) (Amendment) Regulations, 2023
SEBI/LAD-NRO/GN/2023/112 Dated: 9-1-2023 - SEBI
Securities and Exchange Board of India (Registrars to an Issue and Share Transfer Agents) (Amendment) Regulations, 2023
SEBI/LAD-NRO/GN/2022/111 Dated: 30-12-2022 - SEBI
Securities and Exchange Board of India (Employees' Service) (Third Amendment) Regulations, 2022
SEBI/LAD-NRO/GN/2022/110 Dated: 9-12-2022 - SEBI
Securities and Exchange Board of India (Procedure for Board Meetings) (Amendment) Regulations, 2022.
S.O. 5770 (E) Dated: 9-12-2022 - SEBI
Amendment in Notification No. S.O. 195(E) dated 09.03.1992

SEBI Circulars
SEBI/HO/DDHS/DDHS_Div2/P/CIR/2023/14 Dated: 12-1-2023
Facility of conducting meetings of unit holders of InvITs through Video Conferencing or Other Audio Visual means
SEBI/HO/DDHS/DDHS_Div2/P/CIR/2023/13 Dated: 12-1-2023
Facility of conducting meetings of unit holders of REITs through Video Conferencing or Other Audio-Visual means
SEBI/HO/AFD/PoD/CIR/2023/15 Dated: 12-1-2023
Participation of AIFs in Credit Default Swaps
SEBI/HO/MRD/MRD-POD-1/P/CIR/2023/12 Dated: 11-1-2023
Allowing stock exchanges to launch multiple contracts on the same commodity in commodity derivatives segment
SEBI/HO/MRD/MRD-PoD-3/P/CIR/2023/11 Dated: 10-1-2023
Introduction of future contracts on Corporate Bond Indices

Insolvency and Bankruptcy [IBC] Notifications:
IBBI/2022-23/GN/REG101 Dated: 31-10-2022 - IBC
Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) (Second Amendment) Regulations, 2022
IBBI/2022-23/GN/REG100 Dated: 3-10-2022 - IBC
Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) (Amendment) Regulations, 2022
IBBI/2022-23/GN/REG099 Dated: 28-9-2022 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Fourth Amendment) Regulations, 2022
IBBI/2022-23/GN/REG097 Dated: 20-9-2022 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Third Amendment) Regulations, 2022
IBBI/2022-23/GN/REG096 Dated: 20-9-2022 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Fifth Amendment) Regulations, 2022
IBBI/2022-23/GN/REG/098 Dated: 20-9-2022 - IBC
Insolvency and Bankruptcy Board of India (Information Utilities) (Second Amendment) Regulations, 2022
IBBI/2022-23/GN/REG095 Dated: 16-9-2022 - IBC
Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) (Second Amendment) Regulations, 2022
IBBI/2022-23/GN/REG094 Dated: 16-9-2022 - IBC
Insolvency and Bankruptcy Board of India (Liquidation Process) (Second Amendment) Regulations, 2022
IBBI/2022-23/GN/REG093 Dated: 16-9-2022 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Fourth Amendment) Regulations, 2022

IBC Circulars
IBBI/LIQ/57/2022 Dated: 21-12-2022
Proforma for reporting liquidator’s decision(s) different from the advice of Stakeholders’ Consultation Committee (SCC) under proviso to sub-regulation (10) of regulation 31A of IBBI (Liquidation Process) Regulations, 2016
IBBI/IP/56/2022 Dated: 24-11-2022
Payment of fees to the Insolvency and Bankruptcy Board of India (the IBBI/Board)
IBBI/IP/55/2022 Dated: 9-11-2022
Review of Regulations
IBBI/IPA/54/2022 Dated: 2-11-2022
Annual Compliance Certificate for Insolvency Professional Agencies
IBBI/PROS/53/2022 Dated: 13-9-2022
Details of matters pending with Supreme Court of India and various High Courts