IRDAI·10 Jan 2023·Circular·IRDAI/ACTL/CIR/MISC/4/1/2023
IRDAI Appointed Actuary Regulations Procedures and Obligations
Insurers submit applications for appointed actuaries using Form IRDAI-AA-2, provide annual valid certificates of practice, and maintain additional actuaries for pricing and…
CBDT·05 Jan 2023·Notification·- DG IT( S)/ADG( S )-21Reporting Portal/202 t /180
SFT Interest Income Reporting Limit Abolition Addendum
The Central Board of Direct Taxes removes the reporting limit for interest income in the Statement of Financial Transactions.
CBIC-GST·04 Jan 2023·Notification·01/2023-Central Tax
Powers of Superintendent of Central Tax Assigned to Additional Assistant Directors
The Central Government assigns the powers of the Superintendent of central tax to Additional Assistant Directors in the Directorate General of Goods and Services Tax Intelligence…
CBIC-GST·04 Jan 2023·Notification·No. 01/2023-Customs (N.T.)
Amendment to Notification No. 61/94-Customs (N.T.) for Agartala Airport
The Central Board of Indirect Taxes and Customs amends Notification No. 61/94-Customs (N.T.) to add Agartala Airport in Tripura as a customs port for baggage loading and unloading.
PFRDA·04 Jan 2023·Circular·PFRDA/2023/01/Sup-CRA/01
Online Claim Processing by Intermediaries using Aadhaar and VCIP
Intermediaries use Video Based Customer Identification Process and Aadhaar or DigiLocker to verify nominees and legal heirs during death claim processing for subscribers.
IRDAI·03 Jan 2023·Circular·IRDAI/REIN/CIR/RT/1/1/2023
Dispensation of Specific Reinsurance Returns for Life Insurers
The Insurance Regulatory and Development Authority of India stops specific reinsurance returns and statements with immediate effect.
Clarification on ITC differences in GSTR-3B and GSTR-2A for FY 2017-18 and 2018-19
This circular clarifies the manner of dealing with input tax credit differences between FORM GSTR-3B and FORM GSTR-2A for the financial years 2017-18 and 2018-19.
Clarification on Input Tax Credit for Goods Transportation Services to Places Outside India
This circular clarifies the availability of input tax credit for goods transportation services where the destination is outside India and the supplier and recipient are in India.
CBIC-GST·27 Dec 2022·Circular·Circular No. 185/17/2022-GST
Clarification on Section 75(2) CGST Act Applicability and Limitation
The Central Board of Indirect Taxes and Customs clarifies the time limit and computation methodology for re-determining tax, interest, and penalty under section 75(2) of the…
Clarification on No Claim Bonus Taxability and E-Invoicing Exemption
This circular clarifies GST provisions regarding the taxability of No Claim Bonus offered by insurance companies and the entity-wide applicability of e-invoicing exemptions.
CBIC-GST·27 Dec 2022·Circular·Circular No. 187/19/2022-GST
Treatment of Statutory Dues Under GST Law After IBC Proceedings
This circular clarifies the treatment of statutory dues under the CGST Act when proceedings are finalised under the Insolvency and Bankruptcy Code.
CBIC-GST·27 Dec 2022·Circular·Circular No. 188/20/2022-GST
Manner of filing refund application by unregistered persons
Unregistered persons can file applications for tax refunds on the common portal after the cancellation of construction contracts or the termination of long-term insurance policies.
26/2022-Central Tax : Seeks to make fifth amendment (2022) to CGST Rules
CBIC-GST·26 Dec 2022·Notification·27/2022- Central Tax
Aadhaar Authentication Rule Application for Gujarat State
The Central Government specifies that the provisions of sub-rule (4A) of rule 8 of the Central Goods and Services Tax Rules, 2017 do not apply in all States and Union territories…
