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Circulars
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Minutes of the 83th meeting of the SEZ - 19-06-2018 SEZ
Minutes of the 83th meeting of the. Board of Approval for SEZ held on 19 June 2018 to consider setting up of Special Economic Zones and other miscellaneous proposals
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Extension of SEZ approvals: Board authorised time limited extensions and conditional co developer recognitions with lease limits.
The Board approved multiple extensions of formal approvals and Letters of Permission for SEZ developers and units, granted co developer statuses and area increases subject to co developer agreements and compliance with SEZ Act and Rules, and required that lease periods not exceed 30 years (renewable). Transfers, mergers, demergers and shareholding changes were approved conditional on continuity of SEZ obligations, fulfilment of eligibility and security clearances, compliance with revenue and company laws, furnishing full financial details to revenue authorities, and allowing assessing officers to examine taxability of gains.
32 - 19-06-2018 FEMA
Liberalised Remittance Scheme – Harmonisation of Data and Definitions
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Permanent Account Number requirement now mandatory for liberalised remittances; 'relative' aligned with Companies Act definition.
The Reserve Bank mandates furnishing of Permanent Account Number for all Liberalised Remittance Scheme transfers, standardising data and compliance; it also aligns the definition of relative for maintenance-related remittances with the Companies Act, 2013 and updates the Master Direction on LRS. The directions are issued under the Foreign Exchange Management Act, 1999 and are without prejudice to other statutory permissions.
17/2018 - 19-06-2018 Customs
Procedure for E-Commerce Exports through Post and clarification on personal imports
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E commerce exports through post permitted for IEC holders; follow prescribed procedures and personal import clarifications.
Permission is granted for IEC holders to undertake e commerce exports through foreign post offices subject to the procedures prescribed in the referenced Board circulars; the circulars also clarify the procedural treatment of personal imports received via post. The new procedures come into force on 21st June, 2018 and stakeholders are directed to follow the guidance and report implementation difficulties to the issuing office.
14/2018 - 19-06-2018 GST - States
Clarifications on certain issues under CST-reg.
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SEZ supplies treated as inter State, with zero rating refunds subject to authorised operations endorsement and conditions.
Services provided to a SEZ developer or unit (including accommodation, conferencing, banqueting) are treated as inter State supplies despite place of supply rules. Supplies to SEZs are zero rated, but refunds of unutilised input tax credit or integrated tax are allowed only if the SEZ receives the supplies for authorised operations and a specified officer of the Zone endorses such receipt. Independent fabric processors performing job work are eligible for inverted duty refunds because their output is a service, not the input goods.
PUBLIC NOTICE NO.75/2018-19 - 18-06-2018 Customs
Increase in the validitv period of Chapter 3 Scrips- clarification
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Validity of Duty Credit scrips extended; applies irrespective of trade policy period and revalidation is restricted.
Duty Credit Scrips issued on or after 01.01.2016 under Chapter 3 shall be valid for a period of 2* months from the date of issue and must be valid on the date on which actual debit of duty is made. Revalidation of duty credit scrip shall not be permitted unless covered under paragraph 2.20(c) of the Handbook of Procedures. This rule applies to all Chapter 3 scrips irrespective of the Foreign Trade Policy period.
Circular No. C15/2018/GST - 18-06-2018 GST - States
Clarifications of certain issues under GST
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Inter State classification for supplies to SEZs confirmed, with zero rating and refund conditional on authorised operations endorsement.
Services such as short term accommodation and event services provided to SEZ developers or units are to be treated as inter State supplies; supplies to SEZs are zero rated and refunds of unutilized input tax credit are available only when received for authorised operations with endorsement by the specified officer of the Zone. Independent fabric processors performing job work services qualify for refund of unutilized ITC under the inverted duty structure because their output is a service, not goods.
Circular No. 1819016/315 - 18-06-2018 GST - States
Regarding clarification on refund in gst
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GST refund clarification and bonded warehouse IGST applicability forwarded with directions for compliance and circulation.
Clarification was issued on refund-related issues under GST, certain other provisions of the GST Act, and the applicability of integrated tax on supplies of goods from customs bonded warehouses. The communication forwards three central GST circulars dealing respectively with refund clarification, clarification on specified GST provisions, and IGST applicability in bonded warehouse supply transactions. Field officers were directed to take note of the enclosed circulars, ensure compliance, and communicate the contents to subordinate officers and trade organisations.
19/2018 - 18-06-2018 Customs
Electronic sealing - Deposit in and removal of goods from Customs bonded Warehouses
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RFID sealing for bonded warehouse movements mandated; importers and licencees must use approved RFID one time locks and readers.
The Board mandates RFID anti tamper one time locks (RFID OTL) for transport of goods to, from, and between customs bonded warehouses, replacing conventional one time locks. RFID OTLs must be procured from CBIC listed vendors, conform to ISO standards, have unique serial/TID linkage to warehouse codes, and be recorded via prescribed reader applications. Licencees must procure readers and ensure data capture; exporters must declare RFID serials at shipping. Tamper detection triggers examination or refusal to unload; Principal Commissioners may exempt movements by reason of cargo or transport characteristics.
14/2018-19-GST - 18-06-2018 GST - States
Clarifications of certain issues under GST
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Inter-State characterization of supplies to SEZs affirmed, with refund eligibility subject to authorised operations endorsement.
Services to SEZ developers/units are to be treated as inter-State supplies per the specific provision in section 7(5)(b). Supplies to SEZs are zero-rated, but refunds of unutilized input tax credit require that supplies be received for authorised operations with endorsement by the specified officer of the Zone. Fabric job workers are eligible for inverted duty structure refunds because their output is job-work services, not supply of the input goods.
PUBLIC NOTICE NO.74/2018-19 - 15-06-2018 Customs
Procedure for surrender of Drawback amount
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Surrender of drawback: simplified procedure lets exporters deposit repayments with interest and obtain verification and closure.
Procedure allows exporters to suo-moto surrender Drawback amounts by calculating repayment with interest, depositing the sum via challan or demand draft specifying IEC/GSTIN and Shipping Bill numbers, and submitting a letter with supporting documents, self-certified calculation sheet and deposit challan to the Drawback section, which will assign a file number and acknowledge receipt.
PUBLIC NOTICE No. 33/2018-Customs - 15-06-2018 Customs
Customs - Facility of Direct Port Delivery to the importers operating through Ports under the jurisdiction Customs Commissionerate (Preventive), Vijayawada
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Direct Port Delivery enables expedited importer-led withdrawal of full containers with system-based IGM amendments and round-the-clock OOC.
Direct Port Delivery (DPD) is authorised for importers under the Vijayawada Customs Commissionerate to permit expedited delivery of Full Cargo Load containers directly from terminals, subject to conditions: non-AEO importers only for facilitated Bills of Entry with no assessment or examination, AEO importers also for non-facilitated Bills of Entry; containers must be taken within a prescribed time or be moved to the designated CFS. Procedures require advance Bills of Entry, payment of duties, blank CFS code in IGM for DPD, system-based IGM amendment for non-facilitated consignments, and round-the-clock Out of Charge by docks examination.
PUBLIC NOTICE NO. - 05/2018 - 15-06-2018 GST
Visit to registered premises under Section 71 of the Central Goods and Service Act, 2017
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Access to registered premises under Section 71 authorises GST officers to inspect records and computers to protect revenue.
Authorisation under Section 71 permits designated GST officers to access a registered person's place of business to inspect books, documents, computers and related items for audit, scrutiny, verification and revenue protection. Visits must be intimated to the Jurisdictional/Controlling Deputy/Assistant Commissioner; Superintendents and Inspectors require prior permission from that Deputy/Assistant Commissioner; and records of intimations, permissions and visits must be maintained by the Jurisdictional/Controlling Deputy/Assistant Commissioner.
No.09/2018 — GST (State) - 15-06-2018 GST - States
Clarifications of certain issues under GST - regarding.
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Clarification on refund of unutilized ITC directs implementation of central guidance for SEZ and job worker transactions.
State tax officers are instructed, under section 168 of the Tripura GST Act, to follow the annexed Central clarifications on SEZ treatment and the refund of unutilized Input Tax Credit for job-workers, ensuring uniform implementation in Tripura's GST administration.
IMD/FPIC/CIR/P/2018/101 - 15-06-2018 SEBI
Review of Investment by Foreign Portfolio Investors (FPI) in Debt
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FPI debt investment rules revised, permitting shorter maturities and reshaping concentration and monitoring obligations.
SEBI removed the three year minimum residual maturity for G Secs and SDLs and transferred monitoring of those instruments to CCIL; for corporate debt FPIs may invest in instruments with residual maturity above one year while limiting short term holdings to 20% of corporate bond portfolios on an end of day basis. New concentration rules apply with caps on holdings per issue and per corporate, transitional relaxations for existing positions, custodians and depositories are responsible for monitoring and reporting breaches, pipeline investments may be exempt if certain conditions are met, and partly paid debt instruments are prohibited.
31 - 15-06-2018 FEMA
Investment by Foreign Portfolio Investors (FPI) in Debt - Review (Updated up to February 26, 2021)
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FPI debt investment limits restructured: maturity relaxations with capped short-term exposure and tighter monitoring by market infrastructure.
FPIs may invest in central government securities (including treasury bills) and State Development Loans without minimum residual maturity, and in corporate bonds with residual maturity above one year, subject to a 30% cap on an FPI's short-term investments in each category; exemptions apply for Exempted Securities. The aggregate cap on FPI holdings in any central government security is revised to 30% of outstanding stock. CCIL will monitor G-sec and SDL limits online, custodians and FPIs bear primary responsibility for compliance, and concentration and issue-level investor limits with specified transitional relaxations apply.
100/2018 - 15-06-2018 Customs
Revised instruction for stuffing and sealing of reefer containers –reg.
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Supervised stuffing of reefer containers required application and officer supervision, with RFID e seals and limited examination exceptions.
Permission is granted for supervised stuffing and sealing of factory stuffed refrigerated containers for temperature sensitive export goods where exporters apply to the Commissioner and port lacks suitable examination facilities; officers will supervise stuffing, ensure cargo matches declared lists, endorse invoices, and require RFID e seals with data upload by exporters, while RMCC/CFS authorities should avoid further examination unless selected by RMS, intelligence, random checks, tampering, or other valid reasons, with waivers considered by the Dy./Asstt. Commissioner.
PUBLIC NOTICE NO. 99/2018 - 14-06-2018 Customs
Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems and other pending claims
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IGST refund sanction: pending claims to be processed where GSTN records not transmitted, with extended clearance drive.
Sanction of pending IGST refund claims is to proceed in cases where records have not been transmitted from GSTN to DG Systems; an extension of the IGST refund clearance drive is announced to enable processing of such pending claims, and exporters are instructed to report difficulties to the IGST Refund Cell or the designated email for resolution.
Public Notice No. 58/2018 - 14-06-2018 Customs
Partial modification of the Public Notice. No. 20/2018 dated 08.03.2018 - Joint/ Deputy /Assistant Commissioners designated in terms of the 5(1) of the RTI Act, 2005 as the First Appellate Authority & Central Public Information Officer
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Designation of CPIOs and First Appellate Authorities for Customs Airport & Administration, Kolkata; RTI appeal procedure available to aggrieved requesters.
Specified Joint, Deputy and Assistant Commissioners are designated as Central Public Information Officer (CPIO) and First Appellate Authority for defined jurisdictions and charges within the Airport & Administration Commissionerate, Kolkata; aggrieved persons may appeal CPIO decisions to the designated First Appellate Authority following the statutory RTI appeal procedure, and implementation issues may be reported to the Commissioner.
PUBLIC NOTICE NO. 17/2018 - 14-06-2018 Customs
Filing of EGM - Compliance of the provisions of Section 410f the Customs Act, 1962
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Export manifest filing required before departure; failure to file attracts penalty and will bar vessel departure.
The Export General Manifest (EGM) must be electronically presented by the person in charge of a conveyance or their agent before the vessel departs a customs station; failure to file timely, without sufficient cause, attracts penalties and precludes the proper officer from issuing an order permitting departure. Agents accepted by customs are liable for fulfilment of obligations and for penalties and confiscations. The previous seven day post sailing filing concession is withdrawn and compliance is now required prior to sailing.
GST TRADE NOTICE No. 06/2018 - 14-06-2018 GST
GST - Extension of special Refund Fortnight till 16.06.2018 - Communication thereof
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Refund Fortnight extension: exporters must clear IGST short payments and submit prescribed proof to obtain refunds.
Extension of the Refund Fortnight to 16.06.2018 allows exporters additional time to obtain pending GST/IGST refunds. Exporters whose refunds are held for IGST short payment must pay the shortfall and follow Circular No.12/2018 Customs; small exporters may submit self certified proof of payment to the port Customs office, others must provide a Chartered Accountant's certificate with proof. FORM GST RFD 01A and all documents must be submitted to the jurisdictional tax authority for processing; online filing alone is insufficient. Claimants should register on ICEGATE to check refund status.

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GST - States

Modification to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13.04.2018.

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Procedure for interception of conveyances clarified; detention limited to consignments with established GST violations and formal release standardised.
Procedure modifications clarify that "three working days" is replaced by "three days" and FORM GST MOV-05 must state release with date and time. Under ... Summary

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Acts Income Tax
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