Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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.
Relevance Default Date
☰   Show Results ❯
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

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

NOTE:

Open Link
Circulars
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
Circular No. 1718085/1334 - 30-01-2018 GST - States
Procedure for manual submission of refund claims and related action in case of inverted duty structure, deemed exports, and electronic cash ledger excess ITC.
Show AI Summary
Manual GST refund procedure covers inverted duty structure, deemed exports, and electronic cash ledger excess claims.
Manual filing of refund applications is prescribed until the GST refund module becomes available for claims relating to inverted duty structure, deemed exports and excess balance in the electronic cash ledger. Refund claims for unused input tax credit, deemed export supplies and electronic cash ledger balance are to be submitted in the prescribed refund form with required statements, supporting documents and affidavits. The circular also requires compliance with return-filing conditions, reciprocal declarations to prevent double claims, ledger debit or re-credit as applicable, and coordinated processing through designated nodal officers.
18/2018 - 30-01-2018 Customs
Sub: Closure of submission of Bills of Entry at the ICES 1.5 on account of Union Budget, 2018-19 – reg.
Show AI Summary
Closure of Bills of Entry filing on ICES due to budget update; importers must expedite clearance before system downtime.
ICES 1.5 filing for Bills of Entry will be closed from the budget-day cutoff and remain unavailable until budget-driven updates are applied; Section 48 approvals are likewise suspended from the cutoff. CHAs and importers must expedite clearance and take out of charge pending bills before the cutoff, while other ICEGATE services continue and ICES filing will resume only after updates are completed.
09/2018 - 30-01-2018 GST - States
Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 - regarding.
Show AI Summary
GST for railway supplies: Chapter 86 goods receive concessional rate with no refund of ITC; other goods face general GST.
Goods classifiable under Chapter 86 supplied to the Indian Railways attract the concessional GST rate and are subject to no refund of unutilised input tax credit, whereas goods falling in any other chapter, even if supplied to the railways, attract the general applicable GST rates as specified under the relevant state tax rate notifications.
08/2018 - 30-01-2018 GST - States
Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol - Regarding.
Show AI Summary
GST on retained feedstock payable by refinery only on net quantity retained; returned quantities taxable only when supplied to others.
GST is payable by the refinery only on the net quantity of polybutylene feedstock and liquefied petroleum gas retained by the manufacturer for manufacture of Poly Iso Butylene, Propylene or Di butyl para Cresol; returned quantities are not taxed in that transaction but are taxable when supplied by the refinery to any other person.
04 /2018 - 30-01-2018 Customs
Subject: Amendment in the AEO Programme Circular No. 33/2016 dated 22/7/2016 – reg.
Show AI Summary
Authorized Economic Operator programme expanded with decentralized processing, added advance authorization option, tightened solvency and validity conditions.
Amendments decentralize AEO application processing to jurisdictional Chief Commissioners with the Directorate of International Customs' Commissioner as AEO Programme Manager; introduce an Advance Authorization on self-declaration for eligible AEO exporters lacking standard input norms; require hosting applicant legal-compliance details online with a 14-day response window; mandate three-year solvency and no-duty-default requirements with specified auditor certifications by category; clarify AEO certificate validity and require jurisdictions to nominate a Client Relationship Manager and publicly disclose contact details.
03 /2018 - 30-01-2018 Customs
Subject : Amendments to the All Industry Rates of Duty Drawback effective from 25.01.2018 – reg.
Show AI Summary
Duty drawback rates revised: enhanced caps for selected manufactured goods and reduced caps for certain chemicals.
The notification effective 25.01.2018 amends All Industry Rates of Duty Drawback under Notification No. 08/2018 Customs (N.T.), increasing caps for specified marine products, selected rubber articles (including automobile and bicycle tyres/tubes), leather and related articles, wool yarns and fabrics, glass handicrafts, bicycles, and certain fishing/sports nets, while reducing caps for chemicals under tariff items 290701 and 291201. Tariff item 391802 (Polypropylene Mats) is deleted from the Drawback Schedule and reclassified under tariff item 460101 with the existing rate/cap.
02/2018-GST (State) - 30-01-2018 GST - States
Filling of Returns under GST.
Show AI Summary
Filing of Returns under GST: calendar, quarterly option for small taxpayers, reduced late fees, and edit facility before offsetting.
The circular sets a filing calendar for FORM GSTR-1 and FORM GSTR-3B, allowing quarterly GSTR-1 for those with self-assessed turnover up to Rs. 1.5 crore (option to elect monthly for the whole year), mandates monthly GSTR-3B for all, prescribes reduced late fees from October 2017, and authorises use of an edit facility to rectify GSTR-3B errors before offsetting; residual corrections are to be adjusted in subsequent returns, amended in FORM GSTR-1 where applicable, or refunded. System reconciliation with GSTR-1/2/3 is to be implemented once notified.
SEBI/HO/MRD/DSA/CIR/P/2018/14 - 29-01-2018 SEBI
Online Registration Mechanism and Filing System for Stock Exchanges
Show AI Summary
Online registration requirement for stock exchanges: registrations, renewals and statutory filings must be submitted via the SEBI intermediary portal for compliance.
A mandatory online registration mechanism requires applicants for recognition or renewal as a Stock Exchange under Regulations 4 and 12 to submit applications and upload prescribed documents via the SEBI Intermediary Portal, while retaining hard copies for SEBI. All statutory filings, including Annual Financial Statements, Returns, Monthly Development Reports, Rules and Bye-laws, must also be filed electronically through the portal; the system is operational and immediate compliance by recognised Stock Exchanges is directed.
SEBI/HO/MRD/DSA/CIR/P/2018/13 - 29-01-2018 SEBI
Online Registration Mechanism and Filing System for Depositories
Show AI Summary
Online registration requirement: Depositories must submit recognition applications and regulatory filings through the SEBI Intermediary Portal for compliance.
SEBI has mandated that applications for recognition as a Depository and all related filings, including annual financial statements, returns, monthly development reports and rules or bye laws changes, be submitted online through the SEBI Intermediary Portal with uploaded scanned copies of prescribed declarations and supporting documents, while maintaining hard copies for production; the portal is operational and depositories must comply immediately.
PUBLIC NOTICE NO. 51/2018 - 29-01-2018 Customs
Special Drive for finalization of Provisional Assessment of B/Es pending in Gr. 7U, 1000/0EOU Export Commissionerate, ACC Amendment to Facility Notice No. 29/2018
Show AI Summary
Provisional assessment finalization shifted to Import Section CRC II, amending facility notice and centralising assessment responsibility.
The notice amends Facility Notice No. 29/2018 to transfer responsibility for finalising specified provisional assessment cases pending in Group 7U of the 100% EOU Export Commissionerate to CRC II of the Import Section, aligning the procedure with Public Notice No. 03/17 and centralising assessment finalisation within the Import Section.
PUBLIC NOTICE No. 43/2018-19 - 29-01-2018 Customs
Updation Of ICES Directories on account of Budget 2019.m
Show AI Summary
ICES directory update pauses BE filing and Section 48 approvals; shipping bill processing continues and export duties collected manually.
ICES directories will be updated to incorporate Budget changes by the Directorate of Systems. During the update window BE electronic filing and Section 48 approvals will be suspended from the announced cutoff time while other ICES functions remain available. Shipping Bill filing and processing will continue uninterrupted. If export duty or cess changes are announced and LEO is granted before directory updates are applied online, export duty/cess will be collected manually. BEs and prior entries filed before the cutoff will be processed and tracked for any duty changes before OOC is granted.
PUBLIC NOTICE NO. 06/2018 - 29-01-2018 Customs
Enforcement of provisions of Rule 18 of MSIHC (Manufacture, Storage And Import of Hazardous Chemical) Rules, 1989 on imports of hazardous chemicals
Show AI Summary
Imports of hazardous chemicals must notify the State pollution board at import or within thirty days and provide a Safety Data Sheet.
Importers must notify the designated State authority at import or within thirty days with consignee details, port of entry, transport mode, quantities and a Safety Data Sheet in the Schedule 9 format; State authorities may direct suspension of imports if a chemical poses major accident risk. Importers must maintain records per Schedule 10, permit inspection, ensure transport complies with motor vehicle regulations, and store imports in customs bonded facilities with required safety measures, equipment and trained personnel.
PUBLIC NOTICE NO. 03 /2018 - 29-01-2018 Customs
Amendments to the All Industry Rates of Duty Drawback effective from 25.01.2018
Show AI Summary
Duty drawback adjustments change AIRs to raise and lower caps and reclassify a deleted tariff entry for trade compliance.
Amendments revise the All Industry Rates of Duty Drawback by raising drawback caps for selected marine products, rubber articles, leather goods, wool yarns and fabrics, glass handicrafts, bicycles, and certain man made textile nets, while reducing caps for specified chemicals. The Drawback Schedule entry for polypropylene mats is deleted and the item is confirmed classifiable under an alternative tariff heading with the existing rate/cap; stakeholders are asked to report any implementation difficulties and are referred to the issuing circular and notification for details.
PUBLIC NOTICE NO. 02/2018 - 29-01-2018 Customs
Export Policy of Onions- Imposition of Minimum Export Price (MEP)
Show AI Summary
Minimum Export Price rule for onion exports requires Letter of Credit shipments and a fixed FOB floor temporarily.
Exports of the specified onion items are permitted only on Letter of Credit and subject to a Minimum Export Price at a prescribed FOB floor; this LC-plus-MEP requirement takes immediate effect and applies for the limited period specified, with customs officers instructed to implement it and stakeholders invited to report compliance difficulties.
FACILITY NOTICE NO. 32/2017 - 29-01-2018 Customs
Client Relationship Manager (CRM) for Authorized Economic Operator (AEO) programme
Show AI Summary
Client Relationship Manager for AEO programme appointed to coordinate AEO concerns and act as nodal outreach officer.
A Client Relationship Manager is appointed for the AEO programme as the single point of interaction to present AEO concerns to Customs, coordinate with Customs sections and stakeholders to resolve procedural and operational issues, and act as nodal officer for AEO outreach. The notice names the designated CRM for the Commissionerate, provides office contact details for stakeholder engagement, and identifies two assisting officers to support operational and examining responsibilities.
Circular No. 1718084/1332 - 29-01-2018 GST - States
Important guidelines regarding the National E-Way Bill system being implemented from 01.02.2018
Show AI Summary
E-way bill compliance clarified for short-distance transport, transitional goods in transit, and excluded non-GST goods.
Important guidelines were issued for implementation of the National E-Way Bill system from 01.02.2018. The earlier 10-kilometre instruction was corrected to clarify that vehicle details need not be filled in Part B or updated where transport is within 10 kilometres between the relevant business places. The e-way bill was required before transport from 01.02.2018, goods already in transit by midnight of 31.01.2018 were exempt from the new download requirement, and the National E-Way Bill did not apply to specified non-GST goods, though e-transmission continued for them.
Circular No. 1718083/919 - 29-01-2018 GST - States
Instructions for Verification and Action on Non-Existent Newly Registered Traders
Show AI Summary
Non-existent newly registered traders: directions require prompt action and online recording of verification proceedings.
Directions were issued to complete action against newly registered traders found to be non-existent, after review showed that prompt action was not being taken. The instructions required completion by the specified date and entry of the information section-wise in the departmental online module through the E.I.S. login page under the New Registration Enquiry link, with strict compliance stressed.
02/2018 - 28-01-2018 GST - States
GST Inward Permit under GST - Reg.
Show AI Summary
E-way bill requirement ensures inter-state consignments must carry e-way bill; failure attracts penalties under Assam GST.
The circular replaces state GST Inward and Outward Permit procedures with a nationwide e-way bill system for inter State and later intra State movement, directs taxpayers to use the designated e way bill portals, requires migration and trial generation during the transition, and provides that existing permits will cease at the cut off and unused permits will be invalidated; movement of inter State consignments without an e way bill will be an offence under the Assam GST rules.
01/2018 - 28-01-2018 GST - States
Effective date of introduction of e-Way Bill system on inter-State and intra-State movement of goods — Reg.
Show AI Summary
e-Way bill requirement rolled out for inter-State then intra-State movements; generate on portal before transit.
Assam will implement the e-way bill system in two phases: for inter-State movement from the national roll out date and for intra-State movement from the specified state commencement date. Section 68 of the Assam GST Act, 2017 read with rule 138 requires the custodian to carry an e-way bill while goods are in transit. Provisions of rule 138 on furnishing information and generation of e-way bill apply from the intra-State commencement date; until the day before that date no e-way bill is required for intra-State movement regardless of consignment value. E-way bills must be generated on the Common GST Electronic Portal before commencing movement.
PUBLIC NOTICE No. 12/12018 - 25-01-2018 Customs
Pilot implementation of paperless processing under SWIFT - Uploading of supporting documents
Show AI Summary
Paperless customs processing: digital upload of signed supporting documents on ICEGATE enabling electronic linkage to Bills of Entry.
Pilot implementation permits authorized customs brokers and importers at New Custom House, Mumbai, to upload digitally signed supporting documents on ICEGATE using the e SANCHIT facility, initially voluntarily for Groups IV and VB and to become mandatory for all groups after 15 days. Authorized persons must log into ICEGATE, upload required documents when preparing jobs in their Remote EDI Systems, and when documents arise post Bill of Entry issuance must obtain an Image Reference Number (IRN) on ICEGATE and link the document to the Bill of Entry by submitting an amendment at the Service Centre.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Home › Circulars List › GST - States › 2018 › GST - States - 2018 › This
Back

All Circulars

GST - States

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger – Regarding

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST refund procedure: manual filing allowed for inverted duty, deemed export and cash ledger refunds with prescribed statements and undertakings.
Manual processing of refunds for inverted duty structure, deemed exports and excess electronic cash ledger balances is authorised; claims are to be filed ... Summary

Topics

Acts Income Tax
Next ➔