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Circulars
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97 (RE-2007) /2004-09 - 04-01-2008 DGFT
Amendments in the Hand Book of Procedures(Vol.I),2004-2009 - Authorized Quality Council of India
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Authorized quality certification: NABCB-accredited agencies deemed authorized under trade policy with appendix listing and enlistment procedure.
Amendment to the Handbook of Procedures deems agencies accredited by the National Accreditation Board for Certification Bodies under the Quality Council of India to be authorized to grant ISO 9000 and ISO 14000 certifications for the Foreign Trade Policy and directs users to Appendix 6 for the list of such agencies. Appendix 6 is updated to list accredited QMS and EMS certification bodies, identify authorities for WHO GMP, HACCP and SEI/CMM certification, and prescribes an application form, supporting documents, fees and a Declaration Cum Undertaking for enlistment or modification of agency particulars.
F.No. V/DGST/21(9)/B&FS/01/2007 - 03-01-2008 Service Tax
Information regarding private providers of safe deposit vaults - Reg.
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Service tax liability for private safe deposit vault providers affirmed; authorities require reporting of providers and tax payments.
Private providers of safe deposit vaults are classed under Banking and Other Financial Service and are liable to pay Service Tax. Authorities must report the number of such private providers in their jurisdiction, registration status and whether Service Tax was paid for April-September 2007, using the prescribed proforma, with the report to be forwarded urgently by 21 January 2008.
04/2008 - 03-01-2008 VAT - Delhi
Panel of Accountants u/s 58A of the DVAT Act
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Special audit panel under section 58A appointed to conduct VAT audits for departmental assignments and compliance oversight.
Appointment of a panel of accountants to conduct special audits under section 58A of the DVAT Act 2004 for cases assigned by the Department of Trade & Taxes up to the prescribed cut-off date; the circular finalises and publishes an alphabetical list of authorised firms with addresses and directs departmental distribution and website publication for implementation.
Public Notice No. 02/2008 - 02-01-2008 Customs
Drawback Schedule, 2007-08 - increase in drawback rates with retrospective effect from 1.4.2007 - exemption from filing supplementary claims-
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Drawback retrospective increase allows automatic EDI credit for exporters for earlier shipments, with specified tariff exclusions.
Differential drawback arising from the retrospective increase will be automatically processed and credited for EDI shipping bills with LEOs issued between 1.4.2007 and 17.7.2007 without supplementary claims; manual shipping bills require supplementary claims under Rule 15, and 37 specified drawback heads are excluded from automated credit and must be claimed manually.
96(RE-2007)/2004-2009 - 02-01-2008 DGFT
Corrigendum to Public Notice No.61, dated 8.10.2007..
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Special Certification requirement applies EC regulation for complementary sugar; mandates EUR and GSP entries under corrigendum.
The Director General of Foreign Trade issues a corrigendum replacing paragraph 3 of the earlier public notice to prescribe specific Special Certification entries to be made in EUR and GSP documents for raw sugar exports to the EU, directing application of the relevant EC regulation on complementary sugar and the corresponding regulatory serial reference.
95 (RE-2007)/2004-2009 - 02-01-2008 DGFT
Corrigendum to Public Notice No.62, dated 8.10.2007
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Special certification requirement updated: EUR and GSP entries to cite Regulation (EC) 950/2006 for ACP/India sugar exports.
The DGFT corrigendum amends Public Notice No. 62 by replacing the seasonal reference with the 2007-2008 season's production and substituting Para 3 to mandate that EUR and GSP entries state: "Application of Regulation (EC) No. 950/2006, ACP/India Sugar, Serial No. 09.4337," as the Special Certification requirement for the specified sugar export.
863/1/2008-CX - 02-01-2008 Central Excise
Appeal to Supreme Court — Information on connected/ relied upon cases to be annexed
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Status of connected cases must be disclosed in Supreme Court appeals; omission prevents case numbering and invites non acceptance.
Requirement to disclose the status of connected or relied upon cases in the synopsis annexed to Civil Appeals/Special Leave Petitions is mandatory; petitions omitting the status of tribunal or High Court relied matters will not be numbered by the Registrar and will not be accepted by the Board, being treated as non compliance and potential dereliction of duty.
16/2007 - 02-01-2008 Service Tax
EASIEST — Utilities for verification of assessee details
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Assessee registration verification enables identification and correction of missing taxpayer details to facilitate bank tax payments.
Two electronic utilities are provided to verify assessee details: an NSDL web utility to check the 15-character Assessee Code and the 'PRINT GAR-7 CHALLAN' utility to confirm presence in SACER/SAPS. These tools let field formations or assessees identify whether data is missing in SACER/SAPS, NSDL, or merely not downloaded by banks. Remedial routes include divisional correction or registration, escalation to Directorate of Systems for NSDL synchronization, or engagement with banks/PAO to ensure incremental updates are downloaded.
01/2008 - 02-01-2008 Customs
Facility of Manual Out of Charge of import consignments reg.
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Manual out of charge during EDI connectivity failure allowed after examination and supervisory confirmation, with mandated recordkeeping.
Manual out of charge is permitted when EDI connectivity to CFSs is down for at least one continuous hour and goods have been examined per instructions; the Assistant/Dy. Commissioner (Docks) must confirm the outage with the System Manager/AC (EDI) and authorise manual release. The Shed Appraiser records examination on the Bill of Entry and its photocopy, retains the original, and the photocopy bearing the examination report and Manual Out of Charge is accepted by the CFS custodian and Gate Officer; the Appraiser must later enter the examination reports and outage details into the EDI system and maintain prescribed registers.
F.No.137/26/2007-CX.4 - 01-01-2008 Service Tax
Maintenance and furnishing of records in service tax - reg.
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Maintenance of records: assessees must list service tax records and produce requested documents within fifteen days.
Assessees must furnish a one time list of records used for accounting services, input services, inputs and capital goods and financial statements; records maintained under Income Tax, company law, CENVAT Credit Rules, VAT and other State laws are acceptable and no additional maintenance burden is imposed. An officer authorized by office order may access registered premises for scrutiny or audit after prior intimation with a document list; assessees must produce requested records within fifteen days or notify inability with reasons, and the officer may allow additional time.
94(RE-2007) /2004-09 - 01-01-2008 DGFT
Amendments in the Hand Book of Procedure (Vol.1), 2004-2009 - Export to SEZ Units/ Supplies to Developers/Co-developers, irrespective of currency of realization, would also be counted for discharge of Export Obligation.
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Export Obligation discharge: supplies to SEZ units and developers count regardless of currency of realization for compliance.
Exports to Special Economic Zone units and supplies to developers or co developers shall be counted for discharge of export obligation irrespective of the currency of realization, by amendment to the Handbook of Procedures (Vol. I) under the Foreign Trade Policy.
25 (RE-2007) / 2004-2009 - 01-01-2008 DGFT
Service not originating from India and Served From India Scheme (SFIS) for service providers, clarification thereof
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Services originating from India: only India origin services qualify for SFIS benefits, excluding foreign performed service components.
SFIS benefits are limited to export of services originating from India; services provided wholly or partly abroad are not eligible. The Service Provider definition requires supply "from India," and payments to foreign providers for services performed outside India cannot be treated as India origin services. Telecom and software receipts attributable to non India origin (e.g., global roaming, offshore development) are excluded; telecom FX is to be measured as receivables minus payables. Airlines and shipping must provide route wise bifurcation so only receipts for routes originating in or touching India are considered.
24 (RE-2007) / 2004-2009 - 01-01-2008 DGFT
Merger(s) and Acquisition(s) of companies and /or firms during 1.4.2002 to 31.3.2006 and consequential grant of benefits under DFCE for status Holders' Scheme of the then EXIM policy and under Target Plus Scheme of Foreign Trade Policy, clarification thereof
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Eligibility criteria for export reward schemes clarified: pre merger turnover governs eligibility, incremental growth measured on combined pre and post merger turnover.
Principles for awarding DFCE for Status Holders and Target Plus benefits after mergers/acquisitions: eligibility requires any pre merger company/firm to have met the Eligibility Criteria prior to merger; incremental growth percentage, quantum and rate of entitlement are to be assessed on the total of pre merged and post merged eligible export turnover; and the TPS cap is applied only to the pre merger eligible export turnover of the eligible pre merged company/firm in the base year.
23 - 01-01-2008 FEMA
Permission for Shortselling of Equity Shares by SEBI registered FIIs
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Short selling permission allows FIIs to short sell, lend and borrow equity shares under regulatory conditions.
SEBI-registered FIIs and their sub-accounts are permitted to short sell and to lend and borrow equity shares of Indian companies subject to RBI and SEBI conditions. Permission is conditional on compliance with current FDI policy and exclusion of shares on the RBI ban/caution lists; borrowed shares may be used only for delivery into short sales; margin must be cash with no interest payable to FIIs. Designated custodian banks must report such transactions daily for RBI monitoring, and related amendments to FEMA regulations are being made.
SEBI/IMD/CIR No. 10/ 112153 /07 - 31-12-2007 SEBI
Waiver of load for direct applications
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Waiver of entry load: direct mutual fund applications exempted from entry load, covering direct purchases and direct switch ins.
No entry load shall be charged on direct applications received by the AMC or submitted to AMC collection centres/Investor Service Centres that are not routed through any distributor, agent or broker; the waiver applies to existing schemes from January 4, 2008, to new schemes thereafter, and to direct additional purchases and switch in transactions, with AMCs required to inform unitholders about changes in load structure.
23 (RE-2007)/ 2004-09 - 31-12-2007 DGFT
Import of Sandal Wood
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Import restriction on sandalwood requires DGFT import licence in consultation with environment ministry and documentary compliance.
Import of sandalwood under Exim Code 44039922 is restricted to a ceiling of 5,000 cum per licensing year and allowed only against a DGFT import licence issued in consultation with the Ministry of Environment and Forest; licences are valid for one year and not revalidable. Applications on the Aayaat Niryaat Form must state species, quantity, source country and purpose, with registration or past-performance details as applicable. Consignments must carry a Certificate of Origin, phytosanitary certificate and the exporting government's legal-export certificate, which customs will verify before clearance.
SEBI/DNPD/Cir-33/2007 - 27-12-2007 SEBI
Introduction of mini derivative (Futures & Options) contract on Index (Sensex & Nifty)
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Mini index derivative contracts: standard risk containment measures extended; introduced under SEBI's regulatory authority to promote market development.
Introduction of a mini derivative contract on benchmark equity indices establishes a new smaller-sized index derivative with a prescribed minimum contract size. All existing risk containment, margining, position limits, surveillance, and settlement safeguards applicable to Index Futures and Index Options are extended to this mini contract. The measure is issued under statutory authority to promote market development and is effective from the date of the circular, with exchanges and clearing houses instructed to implement the product.
SEBI/CFD/DIL/LA/4/2007/27/12 - 27-12-2007 SEBI
Amendments to Equity Listing Agreement
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Monitoring of issue proceeds: reporting and Audit Committee review required, with public disclosure and CFDS filing mandated.
Amendments require companies to place monitoring agency reports before the Audit Committee and for the Audit Committee to review statements of use of issue proceeds and report funds applied otherwise than stated in the offer document, make recommendations to the Board, and ensure material deviations or adverse comments are intimated to the stock exchange and published. A new clause mandates phased exclusive electronic filing through CFDS, assigns responsibility to the Compliance Officer and the company for correctness and timeliness of CFDS filings, and exempts CFDS-filed material from EDIFAR requirements.
93(RE-2007)/ 2004-2009 - 27-12-2007 DGFT
Amendments in the Hand Book of Procedure (Vol.1), 2004-2009
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VKGUY benefit claims: prescribed filing windows and documentation required for duty credit scrip applications.
Amendment adds Para 3.19.10 implementing VKGUY benefits under para 3.8.6, enabling Status Holders to apply to CLA New Delhi for duty credit scrips for eligible exports in specified half year periods on the prescribed 'ANF for Para 3.8.6' with required documents and CA certification. Filing windows are fixed, late applications are summarily rejected, date of exports follows para 9.12, application fee equals that under para 3.8.2, and manual filings will be allotted file numbers and finalised within 30 days after each period's last date.
862/20/2007-Cx - 27-12-2007 Central Excise
Amendments to the Central Excise (Compounding of Offences) Rules, 2005
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Compounding of offences: revised compounding calculation and requirement to prepay duty, penalty and interest before applying.
Amendments revise compounding amounts and add a proviso in Rule 5 providing that where offences involving the same goods have identical duty evasion or wrongly availed CENVAT Credit amounts, the compounding amount shall be determined by the offence category with the higher prescribed compounding amount; separate determination is required where goods or amounts differ. Rule 4 now requires prepayment of duty, penalty and interest before submitting a compounding application and the Application Form has been amended; prior guidelines remain applicable subject to these changes.

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Processing of refund applications filed by Canteen Stores Department (CSD).

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Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and ... Summary

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Acts Income Tax
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