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Notifications + Circulars (Topic wise)

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

  • 19/2022 Dated: 30-9-2022 Income Tax - Circular Circular
    Extension of timeline for filing of various reports of audit for the Assessment Year 2022-23
  • 18/2022 Dated: 13-9-2022
    Additional Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income-tax Act, 1961
  • 17/2022 Dated: 19-7-2022
    Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A and Form No. 10 for Assessment Year 2018-19 and subsequent years
  • 16/2022 Dated: 19-7-2022
    Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10B for Assessment Year 2018-19 and subsequent years
  • 15/2022 Dated: 19-7-2022
    Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB for Assessment Year 2018-19 and subsequent years
  • Central Goods and Services Tax [CGST] Rate Notifications:

  • 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
  • 06/2022 Dated: 13-7-2022 - CGST Rate
    CGST Rate Schedule u/s 9(1) - Seeks to amend notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017
  • 05/2022 Dated: 13-7-2022 - CGST Rate
    Services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act - Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017
  • 04/2022 Dated: 13-7-2022 - CGST Rate
    Exempted supply of services under the CGST Act - Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017
  • 03/2022 Dated: 13-7-2022 - CGST Rate
    Rates for supply of services under CGST Act - Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017
  • Central Goods and Services Tax [CGST] Notifications:

  • G.S.R. 740 (E) Dated: 29-9-2022 - CGST GST - CGST Notification
    Corrigendum - Notification No. 20/2022-Central Tax, dated the 28th September, 2022
  • 20/2022 Dated: 28-9-2022 - CGST GST - CGST Notification
    Seeks to rescinds the Notification No. 20/2018-Central Tax, dated the 28th March, 2018
  • 19/2022 Dated: 28-9-2022 - CGST GST - CGST Notification
    Central Goods and Services Tax (Second Amendment) Rules, 2022
  • 18/2022 Dated: 28-9-2022 - CGST GST - CGST Notification
    Central Government appoints the 1st day of October, 2022, as the date on which the provisions of sections 100 to 114, except clause (c) of section 110 and section 111, of the Finance Act, 2022 shall come into force.
  • 17/2022 Dated: 1-8-2022 - CGST
    Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.
  • 16/2022 Dated: 13-7-2022 - CGST
    Composition Scheme u/s 10 - Fly ash bricks; Fly ash aggregates; Fly ash blocks - Seeks to amend Notification No. 14/2019-Central Tax, dated the 7th March, 2019
  • 15/2022 Dated: 13-7-2022 - CGST
    Scope of exemption from registration modified - Fly ash bricks; Fly ash aggregates; Fly ash blocks - Seeks to amend Notification No. 10/2019-Central Tax, dated the 7th March, 2019
  • 14/2022 Dated: 5-7-2022 - CGST
    Central Goods and Services Tax (Amendment) Rules, 2022
  • 13/2022 Dated: 5-7-2022 - CGST
    Period of limitation for issue of Show cause notice (SCN) or passing order for raising Demand u/s 73 and claiming refund u/s 54 or 55 - Exclusion of certain period - Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
  • CGST Circulars

  • 180/12/2022 Dated: 9-9-2022
    Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.
  • 179/11/2022 Dated: 3-8-2022
    Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
  • 178/10/2022 Dated: 3-8-2022
    GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
  • 177/09/2022-TRU Dated: 3-8-2022
    Clarifications regarding applicable GST rates & exemptions on certain services
  • 176/08/2022 Dated: 6-7-2022
    Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019
  • Integrated Goods and Services Tax [IGST] Rate Notifications:

  • 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
  • 06/2022 Dated: 13-7-2022 - IGST Rate
    IGST Rate Schedule u/s 5(1) - Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017
  • 05/2022 Dated: 13-7-2022 - IGST Rate
    Scope of modified for certain Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) - Seeks to amend Notification No. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017
  • 04/2022 Dated: 13-7-2022 - IGST Rate
    Exemptions on supply of services under IGST Act - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017
  • 03/2022 Dated: 13-7-2022 - IGST Rate
    Rates for supply of services under IGST Act - Seeks to amend Notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017
  • Customs - Anti Dumping Duty [ADD] Notifications:

  • 28/2022 Dated: 21-9-2022 - ADD Customs - ADD Notification
    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 Customs - ADD Notification
    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.”.
  • 26/2022 Dated: 31-8-2022 - ADD
    Seeks to extend the levy of ADD on Jute Products originating in or exported from Nepal and Bangladesh.
  • 25/2022 Dated: 18-8-2022 - ADD
    Seeks to levy anti-dumping duty on Ursodeoxycholic Acid (UDCA)originating in or exported from China PR and Korea RP for a period of of six months
  • 24/2022 Dated: 3-8-2022 - ADD
    Seeks to impose anti-dumping duty on Opal Glassware from UAE & China PR for a period of 5 years.
  • 23/2022 Dated: 12-7-2022 - ADD
    Seeks to amend the name of Country of Export from Singapore to Any country including Indonesia for the producer PT. ENERGI SEJAHTERA MAS and Exporter Sinarmas CEPSA Pte. Ltd. in Customs notification No. 28/2018-Customs (ADD) dated 25th May, 2018 which imposed Anti-dumping duty on imports of Saturated Fatty Alcohols from Indonesia, Malaysia, Thailand and Saudi Arabia.
  • 22/2022 Dated: 15-6-2022 - ADD
    Seeks to levy anti-dumping duty on Fluoro Backsheet excluding transparent backsheet originating in or exported from China PR for a period of five years, 2022
  • 21/2022 Dated: 8-6-2022 - ADD
    Sunset clause prescribed for Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China
  • 20/2022 Dated: 7-6-2022 - ADD
    Seeks to rescind notification No. 28/2017-Customs(ADD) which imposed ADD on Hydrogen Peroxide imported from Bangladesh, Taiwan, Korea RP, Indonesia, Pakistan and Thailand
  • Customs Circulars

  • 22/2022 Dated: 26-9-2022 Customs - Circular Circular
    Amendments to Rebate of State and Central Taxes and Levies (RoSCTL) Scheme.
  • 21/2022 Dated: 26-9-2022 Customs - Circular Circular
    Amendments to Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP)
  • 20/2022 Dated: 22-9-2022 Customs - Circular Circular
    Classification of goods that undertake lifting and handling functions and have mobility as a function
  • 19/2022 Dated: 14-9-2022
    Transhipment through India of containerized export cargo of Bangladesh destined for third countries using Riverine and Land routes
  • 18/2022 Dated: 10-9-2022
    Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 notified vide Notification 74/2022 dated 9th September, 2022
  • Special Economic Zone [SEZ] Notifications:

  • G.S.R. 761 (E) Dated: 3-10-2022 - SEZ SEZ - SEZ Notification
    Special Economic Zones (Fourth Amendment) Rules, 2022
  • S.O. 4577 (E) Dated: 27-9-2022 - SEZ SEZ - SEZ Notification
    Central Government de-notifies an area of 215.2600 hectares, thereby making resultant notified area as 803.9650 hectares, at Rajakkal Mangalam amd Therkku Nanguneri Villages in Triunelveli District, Tamil Nadu
  • S.O. 4576 (E) Dated: 27-9-2022 - SEZ SEZ - SEZ Notification
    Central Government de-notifies an area of 516.3049 hectares, thereby making resultant area as 1136.7881 hectares at A.V. Nagaram, Ramanakkapeta, Ponnada and Mulapeta Villages in Kakinada, East Godavari District, in the State of Andhra Pradesh
  • S.O. 4637(E) Dated: 22-9-2022 - SEZ SEZ - SEZ Notification
    Central Government rescind Notification No. S.O. 2101(E) dated 05th December, 2007
  • S.O. 4426 (E) Dated: 21-9-2022 - SEZ SEZ - SEZ Notification
    Central Government rescind the Notification No. S.O. 2323(E) dated 10th July, 2020
  • S.O. 4425 (E) Dated: 21-9-2022 - SEZ SEZ - SEZ Notification
    Central Government de-notifies an area of 34.83 hectares , thereby making resultant notified area as 60.71 hectares at Balethottam, Taluk and Olaipatti, Taluk Uthangarai Krishnagiri District in the State of Tamil Nadu
  • S.O. 4424 (E) Dated: 21-9-2022 - SEZ SEZ - SEZ Notification
    Central Government de-notifies an area of 48.5830 hectares at Mundra Taluka, District Kutch, in the State of Gujarat, thereby making resultant area as 8234.1840 hectares.
  • S.O. 4423 (E) Dated: 15-9-2022 - SEZ
    Central Government notifies the 12.612 hectares area comprising the Khewat/Khata, and constitutes a Committee to be called the Approval Committee.
  • S.O. 4185 (E) Dated: 8-9-2022 - SEZ
    Central Government de-notifies an area of 36.4920 hectares, thereby making resultant area of the Special Economic Zone as 80.8810 hectares at Village Gangaikondan, Taluka Tirunelveli, District Triunelveli, in the State of Tamil Nadu
  • SEZ Orders / Instructions

  • 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

  • 16 Dated: 30-9-2022 FEMA - Circular Circular
    Late Submission Fee for reporting delays under Foreign Exchange Management Act, 1999 (FEMA)
  • 15 Dated: 15-9-2022
    Exim Bank’s GOI-supported Line of Credit of USD 448 million to the Government of Republic of Uzbekistan for Social Infrastructure and Other Development Projects
  • 14 Dated: 15-9-2022
    Rupee Drawing Arrangement - Enabling Bharat Bill Payment System (BBPS) to process cross-border inbound Bill Payments
  • 13 Dated: 8-9-2022
    Exim Bank's Government of India supported Line of Credit (LoC) of USD 108.28 million to the Government of the Kingdom of Eswatini (Swaziland) for the purpose of financing construction of new Parliament Building in Eswatini
  • 12 Dated: 22-8-2022
    Foreign Exchange Management (Overseas Investment) Directions, 2022
  • FDI Guidlines

  • Press Note No. 1 (2022 Series) Dated: 14-3-2022
    Review of FDI Policy for permitting foreign investment in Life Insurance Corporation of India (LIC) and other modifications for further clarity of the existing FDI Policy.
  • Companies Law Circulars

  • 09/2022 Dated: 28-9-2022 Companies Law - Circular Circular
    Extension of time for filing e-form DIR-3-KYC and web-form DIR-3-KYC-WEB without fee upto 15.10.2022
  • 07/2022 Dated: 29-6-2022
    Further relaxation in paying additional fees in case of delay in filing Form 11 (Annual Return) by Limited Liability Partnerships up to 15th July, 2022
  • 6/2022 Dated: 31-5-2022
    Relaxation in paying additional fees in case of delay in filing all the event based e-forms by LLPs which are due on and after 25th February, 2022 to 31st May, 2022 up to 30th June, 2022
  • 05/2022 Dated: 30-5-2022
    Micro Finance/Micro Credit as an object in the Object Clause of Memorandum of Association (MoA) of Section 8 companies registered under the Companies Act, 2013-Clarification
  • 04/2022 Dated: 27-5-2022
    Relaxation in paying additional fees in case of delay in filing Form 11 (Annual Return) by limited liability Partnerships up to 30th June, 2022