January, 2023 – Issue No. III

Recently, a functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is for the taxpayers who have filed their pending 6 monthly or 2 Quarterly returns. Such taxpayers are advised to revoke the suspension once the due returns have been filed by clicking on “INITIATE DROP PROCEEDING” for which navigation is as follows:
“Services > User Services > View Notices and Orders > Initiate Drop Proceeding”.

Notification No. 03/2023 dated 11th January 2023 has been issued notifying the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (hereafter referred as CAVR, 2023). It takes effect from 11.1.2023. It relates to the specification of additional obligations of the importer in respect of a class of imported goods whose value is not being declared correctly, the criteria of selection of such goods, and the checks in respect of such goods.

The Ministry of Environment, Forest and Climate Change has notified the E-Waste (Management) Rules, 2022 and these shall come in to force from 01.04.2023. New rules have introduced the concept of a modified Extended Producer Responsibility (EPR) and focus completely on a market based model and for procedures to be online and seamless. Port and Custom Authorities have to take necessary action inter-alia to verify the import or export with respect to Extended Producer Responsibility. The duties and responsibilities of Port and Customs are prescribed in Schedule-V of the said rules.


The revised RoDTEP Appendix 4R containing the eligible RoDTEP export items, rates and per unit value caps, is available at the DGFT portal www.dgft.gov.in under the link ‘Regulatory Updates >RoDTEP’.



14th Edition of the World Spice Congress (WSC) is to be held in Mumbai from 16-18 February 2023. The WSC will open new opportunities to promote international trade of Indian spices with G20 countries. Participation in WSC 2023 is only for registered delegates and those who are interested can register online at www.worldspicecongress.com.

The Indian Tax Advisors