Budget 2022 proposes a legal tweak expanding who can be treated as a “proper officer,” enabling CBIC customs officials or senior commissioners to perform assigned functions. The move is designed to invalidate a Supreme Court order, allowing DRI and Customs Preventive Audit officers to demand customs duty under the amended framework.
CBIC has issued a circular explaining how GST applies to payments received for tolerating an act, including amounts tied to notice period non compliance, non compete fees, utility late payment charges, and cancellation charges by sectors like railways and airlines. The clarification also addresses scenarios such as cheque dishonour, aiming to reduce disputes over whether such collections fall under GSTable transactions.
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