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]

✆ To Call / Whatsapp, 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
34/2007 - 09-04-2007 Customs
Dispensing with verification of DEPB Licenses in the light of Electronic Transmission of Shipping Bills and DEPB Licenses at the Inland Container Depot, Bangalore, with effect from 09.04.2007-reg.
Show AI Summary
Electronic transmission of DEPB licences now replaces manual verification; DEPB number must be quoted on the bill of entry.
DEPB licences issued by DGFT on or after the effective date will be received online by Customs at ICD Bangalore and subjected to prescribed online validation checks; validated DEPBs will be available for use and listed on the portal. Temporarily, importers must present hard copies of DEPBs to the designated officer prior to utilisation. For online DEPBs the DEPB number must be quoted on the bill of entry for duty payment, while DEPBs issued earlier continue under the existing manual verification procedure.
038 - 05-04-2007 FEMA
Foreign Exchange Management Act (FEMA), 1999 Current Account Transaction Rules –Amendment
Show AI Summary
Current Account Transaction rules amended under FEMA; authorised dealer banks must notify constituents and comply with revised provisions.
Government notification G.S.R. 512(E) dated July 28, 2005 amends the Current Account Transaction Rules under FEMA, 1999; AD Category I banks are instructed to inform constituents and customers of the amended provisions and to implement them. The circular's directions are issued under the statutory powers of FEMA and operate subject to any permissions or approvals required under other laws.
037 - 05-04-2007 FEMA
Export of Goods and Services Refund of Export Proceeds - Liberalisation
Show AI Summary
Refund of export proceeds permitted where goods are re imported for poor quality, subject to bank due diligence and conditions.
Refund of export proceeds is permitted where goods exported from India are being re imported on account of poor quality; AD Category I banks that realised the proceeds may consider requests provided they exercise due diligence on the exporter, verify bonafides, obtain a certificate confirming no incentives were availed or that proportionate incentives were surrendered, secure an undertaking that goods will be re imported within three months of remittance, and ensure compliance with normal import procedures.
036 - 05-04-2007 FEMA
Exim Bank's Line of Credit (LOC) of USD 7.50 million to the Government of Jamaica
Show AI Summary
Line of Credit for export finance mandates predominant sourcing from India and regulatory compliance under FEMA.
A Line of Credit of USD 7.50 million from Export-Import Bank of India to the Government of Jamaica finances purchase of water pumps by the National Water Commission, requiring at least 85% procurement from India. The credit is effective from March 2, 2007; Letters of Credit must be opened by March 1, 2009, and disbursements completed by January 18, 2013. Shipments must be declared on GR/SDF forms. No agency commission is payable under the LOC, though exporters may use own resources or EEFC balances for commission payment subject to AD Category-I bank compliance. Directions are issued under FEMA and do not obviate other statutory approvals.
035 - 05-04-2007 FEMA
Exim Bank's Line of Credit (LOC) of USD 25 million to the Government of the Republic of Guinea Bissau
Show AI Summary
Line of Credit to a foreign government sets project finance allocations, utilisation windows, documentation and commission limits.
A Line of Credit by Exim Bank to Guinea Bissau finances sectoral projects with specified allocations, effective March 2007, and prescribes utilisation windows of 48 months after project completion for project exports and 72 months for other supply contracts. Shipments must be declared on GR/SDF forms. Agency commission is not payable from the credit, though exporters may pay from own resources or EEFC balances after realisation, subject to remittance rules; Category I Authorised Dealer banks must inform exporters and permit compliant remittances.
RBI/2006-2007/306 RPCD.PLNFS. BC.No.63/ 06.02.31/ 2006-07 - 04-04-2007 RBI
Credit flow to Micro, Small and Medium Enterprises Sector
Show AI Summary
MSME definition revised: banks must adopt investment based classifications and update lending, reporting and payment remedies.
The circular enacts the MSMED Act revisions by prescribing new investment-based thresholds for manufacturing and service enterprises, clarifying that lending to medium enterprises is excluded from the priority sector, requiring banks to implement the revised definitions immediately, replace earlier Master Circular provisions with the annexed text, compile and submit prescribed quarterly category-wise data, adopt comprehensive MSME lending policies, and apply strengthened delayed-payment remedies including compound interest and referral to facilitation councils for disputes.
Press Release - 04-04-2007 Service Tax
Tour operators — Exemption of 60% for period from 1-4-2000 to 4-2-2004
Show AI Summary
Service tax abatement for tour operators extended retroactively, limiting taxable portion of gross receipts for passenger transport services.
Central Government, via Notification No. 15/2007 under Section 11C, exempted levy of service tax on 60% of the gross amount charged for taxable services by tour operators operating under a contract carriage permit for intercity passenger transport (excluding package tours) for the period 1-4-2000 to 4-2-2004, extending the benefit of the 60% abatement retrospectively in response to representations that operators had been taxed on 100% of gross receipts.
C. No. IV(16)Hqrs/Tech/110/ST/2006/Pt - 04-04-2007 Service Tax
Reconstitution of RAC & PGC
Show AI Summary
Reconstitution of advisory and grievance committees mandates inclusive representation for newly taxable services and wide publicity.
Reconstitution of the Regional Advisory Committee and Public Grievance Committee is directed to hold regular meetings with the Commissioner of Service Tax, Delhi to secure proper representation from all service categories following introduction of new taxable services, and requires wide publicity and notification to specified administrative and industry addressees for implementation.
Press Release - 03-04-2007 Service Tax
Returns — Form ST-3 revised from April 2007
Show AI Summary
Service tax return revision introduces e-filing compatibility and new entries for self-adjustment, large taxpayers, and premises code.
The ST-3 Service Tax return has been revised for automation and e filing, with detailed filling instructions and incorporation of recent legal and procedural changes. The form adds a dedicated entry for self adjustment of excess tax paid, separate fields for Large Taxpayer Unit information, distinct computation entries per taxable service with a consolidated payment schedule, and a new premises code to facilitate jurisdictional identification; entries for an education cess will apply after enactment of the Finance Bill.
F.No. 209/11/2005-CX-6 - 03-04-2007 Central Excise
Rebate on goods manufactured in North East etc., and subsequently exported under rule 18 of the Central Excise Rules, 2002 –reg
Show AI Summary
Rebate on exported goods: manufacturers outside notified areas can claim rebate where duty paid using CENVAT credit is not refunded.
Manufacturers located outside notified special areas may utilise CENVAT credit on inputs sourced from those areas to pay excise duty on goods cleared for export and are eligible to claim rebate under rule 18, because they actually pay the duty and do not receive refund of that portion; the Board's prior clarification excluding refunded duty from the term "duty paid" does not apply to such manufacturers.
MRD/DoP/SE/Cir-4/07 - 02-04-2007 SEBI
Establishment of Connectivity with both NSDL and CDSL – Companies eligible for Shifting from Trade for Trade Segment (TFTS) to Rolling Segment
Show AI Summary
Dematerialisation requirement ensures shift to rolling settlement when non-promoter holdings are dematerialised and certified by registrar.
Shifting securities from the Trade-for-Trade Segment to Rolling Settlement requires both depository connectivity and that at least 50% of non-promoter holdings be dematerialised. The issuer must submit a certificate from its Registrar and Transfer Agent, or from a practising company secretary/chartered accountant if no separate RTA exists. Stock exchanges must ensure there are no other grounds for continuation in Trade-for-Trade before shifting and report the action taken in the prescribed development report.
Trade Notice No. 11/2007 - 30-03-2007 Service Tax
Authorised banks for E-Payment of Service tax by Large Taxpayers
Show AI Summary
Mandatory e-payment of service tax for large taxpayers requires using designated banks authorised to accept online payments.
E-payment of service tax is mandated for assessees meeting the large taxpayer threshold, with Cenvat utilization included for that calculation. Prerequisites, the procedure for electronic payment, and modes of receipt are provided in annexures. A list of twenty-six banks is published authorizing them to collect Central Excise duties and service tax via internet banking for specified commissionerates, with most banks authorised for all commissionerates and several authorised only for selected commissionerates.
F.No. Coord/13-6/Head of A/c/06-07/Vol-VI/317 - 30-03-2007 Central Excise
Collection of Education Cess-Secondary & Higher Education Cess Manually
Show AI Summary
Secondary and Higher Education cess collection: require separate challan entries and note account code pending allocation.
A new Secondary and Higher Education Cess was introduced but the head of account is not yet opened; pending its finalisation, amounts collected manually must be shown separately on challans as Education Cess and Secondary and Higher Education Cess, and the Secondary and Higher Education Cess entry should state that the account code is yet to be allotted.
Draft - 30-03-2007 Customs
DRAFT CIRCULAR - Definition of place of import
Show AI Summary
Definition of place of import proposed as where goods reach Indian land mass or where they are consumed before arrival.
Proposes defining the Place of Import as the location where imported goods reach the land mass of India, or, if consumed before reaching the land mass, the place of consumption, to address the absence of a definition in the proposed New Section of the Customs Act and reduce future disputes.
33/2007 - 30-03-2007 Customs
Customs – Procedure for E-Payment of Customs Duties under the Indian Customs EDI system-(ICES) Imports at Air Cargo Complex, Bangalore, –reg.
Show AI Summary
E-payment of customs duties enables electronic payment and automatic registration for customs examination via ICEGATE gateway.
Electronic payment of customs duties at ACC Bangalore is enabled through the Customs E-Payment Gateway on ICEGATE: registered users view unpaid challans on ICEGATE while unregistered users may retrieve challans via importer IE Code, select a designated bank, complete internet banking payment, obtain a cyber receipt, and return to ICEGATE to finalise; ICES receives payment particulars and automatically advances the Bill of Entry to examination without physical proof of payment. A VERIFY option allows completion of interrupted transactions on the date of payment.
03/2007 - 30-03-2007 Service Tax
Procedure for surrendering Registeration Certificate (ST-2).
Show AI Summary
Service tax registration surrender: procedure requires immediate ST-2 return, prescribed undertaking, and confirmation of tax compliance.
Registered service providers who cease to provide taxable services or who opt for exemption must immediately surrender their ST-2 registration certificate to the Superintendent of Service Tax. Surrender is effected by filing the prescribed undertaking in the enclosed proforma with the original certificate, confirming payment of service tax, education cess and interest, no outstanding government liabilities, filing of half-yearly returns, and disclosure of annual turnover. The undertaking binds the declarant to pay any subsequently found government dues with interest on demand.
016 - 30-03-2007 VAT - Delhi
Assessment of cases where the Enforcement Branch has made surveys u/s 32 and /or 33 of DVAT Act, 2004
Show AI Summary
Electronic assessment requirement: DVAT default and penalty orders must be entered via the Dealer Assessment System with supervisory verification.
Mandate that all default and penalty assessments under u/s 32 and 33 DVAT be passed exclusively through the department's Dealer Assessment System; ward Assessing Authorities must endorse hard copies to Zonal DCs and branch Assessing Authorities to branch incharges, who will verify monthly that orders were issued via the system and require immediate correction of any deviations, with supervisors guiding use of the system for post assessment activities.
015 - 30-03-2007 VAT - Delhi
Regarding issuance of default assessments through Dealer Assessment System (DAS) Software Module
Show AI Summary
Dealer Assessment System: assessing authorities must issue default and penalty assessments through the computerized module only.
Directive that all default assessments u/s 32 and penalty assessments u/s 33 under the DVAT Act must be issued exclusively through the Dealer Assessment System (DAS) software module, because manual orders prevent updating of dealer profiles, automated DCRs and post assessment processes. Assessing Authorities must endorse hard copies to Zonal DCs or branch in charges who will verify monthly that orders were passed via the system, and any deviation must be corrected by directing re entry into DAS.
Public Notice No. 43/2007 - 29-03-2007 Customs
Procedure for E-Payment of Customs Duties under the Indian Customs EDI system – (ICES) Imports
Show AI Summary
E-Payment of Customs Duties enables electronic settlement, automatic ICES update and registration for import consignments via ICEGATE gateway.
An optional e-payment facility via the Customs E-Payment Gateway (CEG) on ICEGATE allows registered or unregistered users to view unpaid TR-6 challans, select a challan, choose an authorized bank, authenticate on the bank's internet portal, complete payment and obtain a cyber receipt. After payment, ICEGATE transmits payment particulars to ICES, which automatically advances the Bill of Entry to the examination queue. Incomplete transactions can be resolved by a same-day VERIFY option; physical proof of payment need not be produced for clearance though cyber receipts should be retained.
No.F.3(33)/P-II/VAT/Misc./2006/3830 - 29-03-2007 VAT - Delhi
Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for the quarter ended 31st December 2006 (up to 30th April 2007)
Show AI Summary
Extension of filing deadline for VAT reconciliation and Central Declaration forms, permitting later submission of original forms.
Extension of time is granted for furnishing the reconciliation return in Form DVAT 51 and for submitting the portion marked 'original' of Central Declaration Forms C, D, E I, E II, F, I, J and H, as they relate to the third quarter of the 2006-07 fiscal period, by authority of the Delhi VAT Rules, the Central Sales Tax Act and related registration and turnover rules.

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

Telegram Get Daily Updates
GST - States

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

Contents
Summary
Note

Note

-

Bookmark

(New) -

Download

Print

Print

Print Options

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

Topics

Acts Income Tax
Next ➔