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
33/2018 - 07-03-2018 Customs
Sub: Mandatory declaration of GSTIN, IEC and email address of importer in the Bills of Lading obtained by shipper: reg.
Show AI Summary
Mandatory importer identification in bills of lading: require GSTIN, IEC and email to enable screening and DPD processing.
Importers must ensure exporters include IEC, GSTIN and an official importer email in bills of lading. Shipping lines discharging at Nhava Sheva terminals must obtain these details and indicate them in the IAL; shipping lines may use the details for container stacking codes. The measure aims to prevent unclaimed or hazardous consignments and to facilitate Direct Port Delivery. Importers, customs brokers and port staff are directed to comply, and contact points are provided for reporting difficulties.
32/2018 - 07-03-2018 Customs
Sub: Procedure for registration of Self Sealing for Electronic Sealing of containerized cargo at factory or warehouse premises – reg.
Show AI Summary
Self-sealing registration for electronic container sealing requires EDI registration and submission of specified exporter documents.
Exporters holding Self Sealing Permission, Factory Stuffing Permission, or AEO status must register those permissions with JNCH EDI through the FSP Cell and follow the RFID electronic sealing procedure; permissions issued by other ports/ICDs require submission of self-attested copies for EDI registration.
07/2018 - 07-03-2018 Customs
Insecticides Fourth Amendment Rules, 2017- Restriction on places of Import of Insecticides
Show AI Summary
Restriction on places of import: insecticides permitted only through designated ports, ICD and specified international airports.
Rule 45 of the Insecticides (Fourth Amendment) Rules, 2017 confines imports of insecticides listed in the Schedule to specified places of entry: a designated Inland Container Depot and specific seaports for sea imports, and specified international airports for air imports; Cochin is no longer a notified port for such imports, and stakeholders must comply with these designated entry points when importing scheduled insecticides.
07/2018 - 07-03-2018 Customs
Refund of IGST on Export- Invoice mis-match Cases -Alternative Mechanism with Officer Interface
Show AI Summary
Invoice mis match in export filings impedes IGST refund processing; officer interface permits verification and correction before sanctioning refunds.
Refund delays arise mainly from exporters filing inconsistent invoice data between GST returns and Customs shipping bills-mismatched invoice numbers, taxable values and IGST amounts-and from incomplete or incorrect GSTR 1/Table 6A or GSTR 3B entries; exporters are directed to amend via GSTR 1 Table 9, monitor ICEGATE error reports, and ensure invoice compliance so records pass GSTN validation and are forwarded to Customs for automated refund processing.
TRADE NOTICE NO. 04/2019 - 06-03-2018 Customs
Turant Customs — Next generation reform for Ease of Doing Business
Show AI Summary
Customs Compliance Verification enables post registration automated clearance upon duty payment, subject to risk and interdiction checks.
Turant Customs enables importers to self register imported goods on the ICEGATE portal after arrival and initiates a Customs Compliance Verification during which the proper officer conducts statutory checks. If satisfied that clearance is appropriate but for duty payment, the officer logs CCV completion so that the system will electronically clear the Bill of Entry upon payment, subject to existing risk management interdictions, agency alerts and local contingencies; ICES 1.5 provides an automated clearance queue for officers.
PUBLIC NOTICE No. 12/2018 - 06-03-2018 Customs
General Waiver of penalty for late filing of Bill of Entry due to Holi Festival on 02/03/2018
Show AI Summary
Late filing waiver for Bills of Entry where an unrecorded holiday caused delayed filing, removing late fees for affected entries.
Administrative waiver of late filing charges where the Import General Manifest was filed on the day goods landed but the Bill of Entry was filed on the next business day because a public holiday (Holi Festival) was not recorded in the customs system; no late-presentation fee will be levied for those consignments, and trade associations and brokers are asked to publicize the notice and report any difficulties to the Commissioner.
File No. D. 6/5/2017-SEZ - 06-03-2018 SEZ
: Guidelines for clearance of unclaimed abandoned goods kept in FTWZs & SEZs
Show AI Summary
Application of Section 48 to SEZ units requires customs procedures for clearance of unclaimed and abandoned goods.
The Department directs that Section 48 of the Customs Act, together with the Customs Manual, shall be applied to units in SEZs for clearance of unclaimed and abandoned goods held in FTWZs and SEZs, requiring Development Commissioners to implement these statutory and procedural provisions for such cargo clearance.
A(1)/31/2018 - 06-03-2018 GST - States
C.T. Department - Industrial Subsidy – Adjustment to tax dues – Certain instructions issuance
Show AI Summary
Industrial subsidy adjustment requires jurisdictional verification, confirmation of tax dues, and recording of discrepancies before reporting.
Industrial subsidy adjustment against tax dues requires the concerned Joint Commissioner to verify industry-wise taxpayer jurisdiction and tax dues under each head. Registration identifiers were incorporated into industry data through matching with the tax database. Verified tax-liability figures must be confirmed in the specified data columns, while discrepancies or deviations must be recorded in the remarks. The completed verification report must be furnished through the prescribed email process within the stipulated timeframe.
11/2018 - 06-03-2018 Customs
Simplification of Customs Procedures in respect of Verification of ship's documents and other miscellaneous matters
Show AI Summary
Simplification of customs procedures permits officer-on-board certification, centralized sailing-report entry, and limits forwarding of manifests.
Officer on Board shall verify original ship documents and provide a certification to steamer agents for submission to the Import & Bond Section, removing duplicate physical verification at the Custom House. The CEPC officer will enter sailing reports in ICES for vessels at ICTT. Physical shipping bills from ICDs need not include vessel name after filing of supplementary EGM online. Customs will not entertain requests to forward filed Import General Manifests by email.
10/2018 - 06-03-2018 Customs
Simplification of Customs Procedures in respect of vessels exclusively carrying Coastal Cargo
Show AI Summary
Coastal cargo procedures clarified: no superintendent out of charge required for exclusive coastal vessels; manifests remain mandatory.
No superintendent "out of charge" or clearance order under Section 94 is required for vessels exclusively carrying coastal cargo; the simplified regime applies only to vessels plying as coastal vessels. Coastal Arrival and Coastal Departure Manifests must still be submitted to the Import & Bond Section as per the amended circular, while vessels carrying both coastal and non-coastal consignments must follow the existing mixed cargo procedure.
04/2018 - 06-03-2018 Customs
Refund of IGST on Export - Invoice mis-match Cases -Alternative Mechanism with Officer Interface
Show AI Summary
Refund of IGST on export: officer interface allows rectification of invoice mismatches to process refunds electronically.
An alternative Customs EDI officer interface is provided for SB005 invoice mis match cases to permit manual verification and sanction of IGST export refunds. Exporters must submit a concordance table mapping GST invoices to shipping bill invoices; the officer will verify the concordance, IGST taxable value and IGST amounts, may amend IGST details for short shipment or calculation errors, and then enter the approved refund amount into the system. Validated refunds are disbursed electronically via PFMS and invoices for which refunds are sanctioned will be disabled to prevent duplicates.
GST TRADE NOTICE No. 10/2018 - 05-03-2018 Customs
GST - Division of Taxpayer base between the Central Government and State Government / Union Territory registered; the State of Tamil Nadu / Union Territory of Puducherry - Communication of Orders issued by State Level Committees
Show AI Summary
Division of Taxpayer Base: orders assigning taxpayers to Centre or State uploaded online; officers and assessees must be notified.
Division of taxpayer base under GST for Tamil Nadu and Puducherry has been carried out by State Level Committees in accordance with GST Council Secretariat guidelines; orders assigning taxpayers to Centre or State/UT have been uploaded on the respective State/UT portals and the office website. Commissioners are directed to inform officers and assessees in their jurisdictions, and Trade and Industry Associations are requested to notify their members of the published assignments.
64/2015-2020 - 05-03-2018 DGFT
Amendments in Appendix 4J of Hand Book of Procedures 2015-20 - reg.
Show AI Summary
Export obligation period imposed for maize imports requiring a three-month pre-import compliance from customs clearance.
Appendix 4J of the Hand Book of Procedures is amended to insert Maize as a listed input, imposing an export obligation period of three months as a pre-import condition measured from the date of customs clearance of each import consignment.
35/9/2018 - 05-03-2018 GST
Joint Venture - taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV-reg.
Show AI Summary
Taxability of joint venture cash calls depends on whether contributions are capital or constitute payment for services, affecting GST liability.
Confirms that GST treatment of supplies between an unincorporated joint venture and its members follows prior Service Tax principles: whether cash calls are taxable hinges on the JV agreement and the nature of the payment. Cash calls used as capital contributions to acquire JV assets are transactions in money and not treated as consideration for services; payments that reimburse an operating member for use of its machinery or performance of activities constitute consideration and amount to a taxable supply of services. Each JV agreement must be examined factually to determine GST liability.
35/09/2018-GST - 05-03-2018 GST - States
Joint Venture - taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV
Show AI Summary
Joint venture cash calls are taxable only when they represent consideration for identifiable services supplied between members or the venture.
GST treatment of transactions involving an unincorporated joint venture depends on whether members' contributions are merely transactions in money or constitute consideration for a supply. Cash calls pooled solely to acquire machinery for joint-venture use are capital contributions and not taxable where no activity is performed for another for consideration. Where an operating member uses its own machinery to undertake activities for the joint venture and recovers costs from other members, the arrangement constitutes a taxable supply of service. Taxability depends on the facts and joint-venture contractual terms.
13/2018 - 05-03-2018 Customs
Extending e-SANCHIT application on all EDI locations
Show AI Summary
e-SANCHIT extension: voluntary rollout across EDI locations, users must adopt electronic document submission or face ICEGATE access restrictions.
Extends e-SANCHIT to all EDI locations on a voluntary basis and requires Customs brokers and self-filers to develop capability to use the system per Circular No. 40/2017. Procedural guidance and FAQs for uploading digitally signed supporting documents are available on ICEGATE. Those who do not file even a single bill of entry via e-SANCHIT will be barred from filing documents on ICEGATE after the transitional period.
08 /2018 - 05-03-2018 Customs
Subject: Refund of IGST on Export– Invoice mis-match cases –Alternative Mechanism with Officer Interface - reg.
Show AI Summary
IGST refund officer-interface allows rectification of invoice mismatches through officer verification and electronic sanction for eligible export claims.
An alternative officer interface permits Customs officers to verify GSTN and Customs EDI invoice data and sanction IGST refunds in cases of invoice mis match where exporters submit a certified concordance table mapping GST invoices to shipping bill invoices. The officer may accept, amend or reject IGST entries, adjust for short shipment, and approve electronic refund through PFMS; invoices sanctioned for refund are disabled to prevent duplicate claims. The procedure applies to shipping bills filed up to 31 December 2017.
PUBLIC NOTICE NO.56/2018 - 03-03-2018 Customs
Implementation of paperless proceedings under SWFIT- Mandatory uploading of supporting documents for all the Bills of Entry filed in ACC w.e.f. 15.03.201
Show AI Summary
Paperless proceedings: mandatory e SANCHIT uploading of supporting documents for all Bills of Entry, effective immediately.
All Bills of Entry filed at ACC, Mumbai must have supporting documents uploaded via the e SANCHIT facility from 15.03.2018; hard copies will not be insisted upon when e SANCHIT is used, additional documents during assessment must be uploaded electronically, and originals requiring verification must nevertheless be uploaded before clearance. The procedure is published online, feedback is to be sent to designated officers, and this Public Notice operates as a standing order for staff.
GST TRADE NOTICE NO. 09/2018 - 02-03-2018 GST
GST- Directions under Section 168 of the CGST Act regarding non- transition of CENVAT credit under section 140 of CGST Act or non- utilization thereof in certain cases- _ Circular No. 33/07/2018-GST dated 23.02.2018- Communication thereof
Show AI Summary
Non-transition of CENVAT credit: disputed or blocked credits cannot be used; recovery with interest and penalty follows.
CENVAT credit adjudicated as inadmissible and credited to the electronic credit ledger shall not be utilised to discharge GST or IGST liabilities until the adverse order remains in force, and any utilisation will be recovered with interest and penalty; likewise, ineligible transitioned amounts (blocked credit) shall not be utilised and will be recoverable with interest and penalty. Taxpayers with disputed or blocked credit above the specified threshold must furnish an undertaking to the jurisdictional Central Government officer that such credit has not been availed or will not be utilised as transitional credit.
PUBLIC NOTICE N0. 39/2018 - 01-03-2018 Customs
Implementation of paperless processing under SWIFT - Mandatory unloading of supporting documents w.e.f. 15.03.2018
Show AI Summary
Paperless customs processing: mandatory upload of digitally signed supporting documents on e-SANCHIT for import clearances.
Implementation at New Custom House requires upload of digitally signed supporting documents on e-SANCHIT as mandatory for import clearances to reduce physical interface and speed cargo processing. Separate counters remain for mandatory original-document verification, but originals must be accompanied by prior electronic upload. ICEGATE FAQs and EDI/office contacts are provided for feedback and implementation issues; the measures are to serve as standing orders for officers and staff.

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 claim of refund of inverted tax structure and deemed exports.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Refund of Input Tax Credit: manual filing and processing clarified, with monthly claims in prescribed refund form and statements.
Claims for refunds of unutilised input tax credit due to inverted tax structure and for deemed exports must be filed manually in FORM GST RFD-01A ... Summary

Topics

Acts Income Tax
Next ➔