October, 2022 – Issue No. V

CBIC clarifies that payments through DRC-03 under CGST regime is not a valid mode of payment for making appeal pre-deposits under the Central Excise Act, 1944 or the Finance Act, 1994. 

CBDT extends due date for filing of TDS statement in Form 26Q for the second quarter of Financial Year 2022-23 to 30.11.2022.

CBDT extends due date for furnishing return of income for the Assessment Year 2022-23 to 07.11.2022.


Procedure laid down for confirming the correctness of declaration in respect of goods declared as parboiled rice.

CBIC clarifies that an e-CoO, issued electronically by the Issuing Authority of UAE, is a valid document for the purpose of claiming preferential benefit under India-UAE CEPA, provided that the e-CoO has been issued in the prescribed format, bears electronically printed seal and signatures of the authorized signatory of the Issuing Authority.


Restriction on export of Sugar (Raw, Refined and White sugar) is extended beyond 31.10.2022 till 31.10.2023, or until further orders.

Paragraph 2.79C (D) has been added in the Handbook of Procedures (HBP) of Foreign Trade Policy (FTP) 2015-20 to lay down the policy and procedure for General Authorization for Export after Repair (GAER).

The Indian Tax Advisors