Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Circulars - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Circulars
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    Inclusion of eligible DPIIT-Recognized Start-ups under "Source from India" on the Trade Connect ePlatform
    Show AI Summary
    Start-up exporter visibility expands through Source from India registration, including an active-IEC exception for eligible DPIIT-recognized start-ups.
    DPIIT-recognized start-ups may register on the "Source from India" feature of the Trade Connect ePlatform and receive a unique start-up badge where applicable eligibility conditions are met. A special exception allows such start-ups to register despite not meeting general exporter eligibility requirements, provided they hold an active IEC and are not included in the Denied Entity List. Users must link their Trade Connect accounts to eligible IECs, submit export details and declarations, and obtain approval before their microsites become publicly visible.
    Standard Operating Procedure (SOP) for clearance of imported goods through Foreign Post Offices under the Postal Import Regulations, 2025
    Show AI Summary
    Risk-based postal import clearance requires electronic presentation, targeted examination, consolidated document requests, and duty-paid release through the FPO application.
    Personal postal imports through Foreign Post Offices are processed through the FPO Import Application using risk-based assessment and system-based facilitation. Postal authorities must electronically present imported articles on arrival. Physical examination is limited to risk-selected or otherwise identified articles, with reasons recorded for examination of facilitated articles. Additional documents may be sought through a specific and consolidated Document Call Letter. Clearance is issued after assessment and Customs formalities, and delivery is prohibited until clearance is authorised and applicable Customs duty is paid or realised.
    Availability of License-wise Voluntary Duty Payment Details for processing of Export Obligation Discharge Certificate (EODC) applications under Advance Authorisation (AA) and Export Promotion Capital Goods (EPCG) Schemes
    Show AI Summary
    Voluntary duty payment records enable paperless EODC processing, with portal data recognised as the official payment record.
    Voluntary duty payment data received from Customs/ICEGATE is integrated into the DGFT portal for digital processing of Export Obligation Discharge Certificate applications under the Advance Authorisation and Export Promotion Capital Goods schemes. Only portal-displayed payment details are recognised for EODC processing and closure. Authorisation holders should provide correct licence and IEC details, verify displayed payments before applying, and report discrepancies through the helpdesk. Regional Authorities must rely on portal-displayed records for payments made on or after August 1, 2026.
    Extension of Last Date for Submission of TRQ Applications under the India-United Kingdom Comprehensive Economic and Trade Agreement (CETA) for CY 2026
    Show AI Summary
    Tariff Rate Quota applications under the India-United Kingdom trade agreement receive an extended online submission deadline for calendar year 2026.
    Online applications for allocation of Tariff Rate Quota under the India-United Kingdom Comprehensive Economic and Trade Agreement for calendar year 2026 may be submitted up to 9 August 2026. The extension follows representations from trade and industry. All other terms and conditions governing Tariff Rate Quota allocation remain unchanged.
    Operationalisation of the Inventory-based Cross-border E-Commerce Facilitation Framework under the Handbook of Procedures, 2023
    Show AI Summary
    Inventory-based cross-border e-commerce framework mandates exporter registration, seller transparency, destination compliance, certified controls, record retention and dispute facilitation.
    Registration under the Inventory-based Cross-border E-Commerce Facilitation Framework is made through ANF-9A. Exporters-on-Record must maintain linked digital inventory records, ensure goods match seller declarations, comply with destination-country requirements, provide seller visibility, and pass seller-attributable export benefits within the stipulated period. The framework regulates returns and overseas rejected consignments, requires independent compliance certification and five-year record preservation, and provides a DGFT-facilitated dispute mechanism. ANF-9A requires disclosures on the applicant, foreign investment, e-commerce relationships, export operations and inventory locations, together with compliance undertakings.
    Appointment of M/s Gateway Terminals India Pvt. Ltd. (GTI) as Customs Cargo Service Provider (CCSP) for the additional area allocated
    Show AI Summary
    Customs area expansion appoints the terminal operator as custodian and cargo service provider, subject to security and licence conditions.
    The additional land parcel allotted to M/s Gateway Terminals India Pvt. Ltd. is included in its existing Customs Area, and the operator is appointed custodian and Customs Cargo Service Provider for that area. The area may be used for authorised customs-related handling of EXIM cargo under the applicable licence. The provider must comply with customs and cargo-handling requirements, maintain prescribed security and infrastructure, and obtain prior approval for changes in layout, boundary or use. Approval remains co-terminus with the land licence unless earlier modified, withdrawn or cancelled.
    Amendment to the Standard Operating Procedure (SOP) prescribed under Public Notice No. 47/2026 dated 17.04.2026 for movement of International Transshipment-FCL (ITP-FCL) containers between Port Terminals and designated CFSs
    Show AI Summary
    International transshipment container movement replaces gate verification with terminal operator checks while preserving customs control and discrepancy reporting.
    International Transshipment-FCL container movement between Port Terminals and designated CFSs no longer requires physical verification by the Preventive Officer at the terminal gate. Port Terminal Operators must verify container numbers and seal integrity, using the EIR copy for exit movements. Customs control continues through the Custodian-cum-Carrier Bond. Container-number or seal discrepancies must be reported immediately to the jurisdictional AC/DC, and further processing requires permission of the proper officer. Other SOP requirements and Customs Act checks remain applicable.
    Instruction regarding Coordination with State Mining Authorities for sharing information relating to illegal mining and transportation of minerals
    Show AI Summary
    Mining enforcement information sharing enables GST scrutiny of suppressed supplies, tax evasion, and wrongful input tax credit claims.
    CGST Zones must coordinate with State Mining Authorities to obtain and analyse information on illegal mining, mineral transportation, seizures, mining-lease action, excess extraction and related violations for potential GST implications. Each Zone must appoint a Nodal Officer, establish periodic information sharing, initiate action where warranted, disseminate intelligence to relevant formations, and hold periodic review meetings to address operational issues.
    Extension of timeline for enrolment with PaRRVA as specified in SEBI Circular No. HO/38/14/(4)2026-MIRSD-POD/I/10557/2026 dated April 29, 2026
    Show AI Summary
    PaRRVA enrolment deadline for advisers and analysts communicating certified past performance data is extended to support framework implementation.
    Enrolment with the Past Risk and Return Verification Agency (PaRRVA) for registered Investment Advisers and Research Analysts intending to communicate certified past performance data to clients, including prospective clients, has been extended to September 3, 2026. Investment Advisers and Research Analysts wishing to make such communications must enrol with PaRRVA by the extended deadline. The extension is intended to facilitate smooth implementation of the framework.
    Inviting TRQ Applications under India-Oman Comprehensive Economic Partnership Agreement (CEPA) for Financial Year (FY) 2026-27
    Show AI Summary
    Tariff rate quota allocation under India-Oman CEPA requires prescribed procedures and additional documentation for specified marble and PET imports.
    Tariff Rate Quota allocation under the India-Oman Comprehensive Economic Partnership Agreement is opened for specified imports for financial year 2026-27, subject to product-specific quota limits and the procedure in Annexure-VIII of Appendix 2A of the Foreign Trade Policy, 2023. Marble-block applicants must submit a Chartered Engineer certificate on processing capacity, machinery and prior production; marble-product applicants must provide a valid pre-purchase agreement with an Oman supplier; and PET-flake applicants must furnish a Ministry of Environment, Forest and Climate Change no-objection certificate.
    Fixation of new seven Standard Input Output Norms (SIONs) at SION No. No. A-3708, A-3709, A-3710, A-3711, A-3712, A-3713 & A-3714 under "Chemical and Allied Product" (Product Code-'A')
    Show AI Summary
    Standard Input Output Norms enable direct Advance Authorisations for specified chemical and pharmaceutical export products.
    Seven new Standard Input Output Norms are notified under the Chemical and Allied Products product group for specified pharmaceutical and chemical export products. The norms prescribe permissible import inputs and quantities, including inputs for Theophylline, Liraglutide injection, Lumefantrine, specified Meropenem formulations, and ophthalmic solution. Bulk-drug content in ophthalmic solution must conform to the Drug Manufacturing Licence. Regional Authorities may grant Advance Authorisations directly in eligible cases without individual reference to the Norms Committee.
    Extension of timelines with respect to compliance of Digital Accessibility Circulars
    Show AI Summary
    Digital accessibility compliance deadlines are extended for platform audits and remediation, while all other accessibility obligations continue unchanged.
    Digital accessibility compliance timelines for regulated entities are extended for conducting accessibility audits of digital platforms and remediating audit findings. The extended deadline is October 31, 2026. All other obligations under the earlier circulars concerning compliance with the Rights of Persons with Disabilities Act, 2016 and its rules remain unchanged and continue to apply.
    Appointment of Custodian for Import and Export Cargo – M/s. Sattva Hi-Tech & Conware Pvt. Ltd.
    Show AI Summary
    Custodianship of import and export cargo extends to a container freight station, subject to customs cargo-handling compliance.
    Custodianship of import and export cargo is extended to M/s. Sattva Hi-Tech & Conware Pvt. Ltd. for imported goods landed at Kamarajar Port and received at its container freight station. The appointment continues until imported goods are cleared for home consumption, warehoused, or transhipped, and covers export cargo until export. The custodian must comply with statutory custody requirements, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.
    Issuance of Public Notice in respect of M/s. Sattva Hi-Tech & Conware Pvt Ltd. CFS
    Show AI Summary
    Customs area declaration permits handling of imported container cargo and export cargo subject to prescribed cargo handling regulations.
    Customs area declaration applies to the premises of M/s. Sattva Hi-Tech & Conware Pvt Ltd. for handling imported FCL and LCL cargo arriving from Kamarajar Port, excluding passenger unaccompanied baggage, and export cargo until export. The declaration is subject to the areas, boundaries and specifications established under earlier public notices. Cargo handling must comply with the Handling of Cargo in Customs Areas Regulations, 2009 and applicable public notices.
    ‘Green-Channel: AIF Rollout Upon Document Acknowledgement’ (GARUDA) Mechanism for Processing of Placement Memorandum of Alternative Investment Funds (AIFs) filed with SEBI
    Show AI Summary
    GARUDA mechanism streamlines AIF PPM filing, enabling differentiated scheme launches while retaining disclosure accountability and due-diligence obligations.
    The GARUDA mechanism permits regular AIF schemes to launch after 10 working days from PPM filing, subject to a SEBI-registered merchant banker's independent due diligence and prescribed filings. AI-only funds, LVFs and Angel Funds are exempt from merchant banker filing and SEBI-comment requirements, with AI-only funds and LVFs able to launch upon PPM filing and Angel Funds able to circulate PPMs after registration. Managers, merchant bankers where applicable, and designated officers remain responsible for accurate, complete and compliant PPM disclosures.
    Automation of Refund Application and Processing for Courier Imports through Express Cargo Clearance System (ECCS)
    Show AI Summary
    Electronic courier-import refunds through ECCS introduce online filing, tracked scrutiny, electronic orders and post-audit replacing concurrent audit.
    The ECCS Refund Module enables Authorised Couriers to electronically file refund claims for Courier Bills of Entry with supporting documents and bank-account details. Electronic filing generates a Refund Request Number for tracking and processing. The Proper Officer must notify deficiencies within 10 days, issue acknowledgement after compliance, and communicate show-cause notices and speaking orders through ECCS, including consideration of unjust enrichment. Concurrent audit is replaced by post-audit. Manual or electronic filing is permitted during transition, but manual claims are barred thereafter unless specifically permitted in writing.
    Appointment of CAPIO and CPIO under the jurisdiction of the Office of the Commissioner of Customs, Chennai Audit Commissionerate
    Show AI Summary
    Right to information administration is strengthened through designated information officers for Customs Audit Commissionerate RTI functions.
    Right to information administration within the Customs Audit Commissionerate is implemented through the appointment of a Central Public Information Officer and a Central Assistant Public Information Officer under the Right to Information Act, 2005. The appointments establish designated channels for handling RTI-related functions within the Commissionerate.
    Reconstitution of Benches and Revised Classification of Categories of Cases in the Goods and Services Tax Appellate Tribunal (GSTAT)
    Show AI Summary
    Case classification reorganises bench assignments, releases part-heard matters, and requires registries to independently assess proper categorisation.
    Revised GSTAT case categories allocate classification, input tax credit, tax liability, refund, assessment, recovery, seizure, rectification and instalment matters to Category-I, while registration, supply characterisation, tax determinations, fraud or wilful-suppression matters, composition levy, provisional attachment, penalties and compounding are assigned to Category-II for most Benches. Bengaluru follows a separate three-category structure. Part-heard matters are released for reassignment. The Registry must independently classify cases by examining pleadings, facts and questions of law; an appellant's or petitioner's declaration is relevant but not conclusive.
    Designation of CPIO under RTI Act, 2005 for Chennai Air Cargo Commissionerate
    Show AI Summary
    Central Public Information Officer designation establishes the RTI information-access arrangement for the Chennai Air Cargo Commissionerate.
    The Assistant Commissioner of Customs in the Office of the Principal Commissioner of Customs (Air Cargo) is designated as the Central Public Information Officer for the Chennai Air Cargo Commissionerate under the Right to Information Act, 2005. The notice also identifies the Joint Commissioner of Customs, Appraising Main, Chennai-VII, in connection with the RTI administration arrangement.
    Clarification regarding filing of appeal by department before the Goods and Services Appellate Tribunal against order of appellate authority (where Orders-in-Original have been passed by a Common Adjudicating Authority in DGGI cases).
    Show AI Summary
    Departmental GSTAT appeals require separate jurisdiction-based review and filing for each taxable person in common adjudication cases.
    Departmental appeals against appellate orders in DGGI cases adjudicated by a Common Adjudicating Authority require review by the jurisdictional CGST Principal Commissioner or Commissioner of each taxable person or noticee. Separate appeals must be filed by the respective jurisdictional CGST Commissionerates before the GSTAT Bench having territorial jurisdiction over each taxable person or noticee. The Commissionerate having jurisdiction over the Common Adjudicating Authority coordinates examination of the appellate order, comments and recommendations, and must be informed whether an appeal is filed or not filed.

    Circulars

    Back

    All Circulars

    Showing Results for :
    Reset Filters
      No Records Found

      Circulars

      Back

      All Circulars

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Policy in regard to prosecution and compounding of technical offences

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Compounding of technical tax offences: initial procedural defaults may be compounded; repeat defaults warrant prosecution.
      The Board directs a lenient administrative policy for technical offences under the Income-tax Act-procedural defaults such as delayed TDS payment, failure ... Summary

      Topics

      ActsIncome Tax