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
035 - 13-10-2005 VAT - Delhi
Non requirement of security at the time of registration in case of Kerosene License Holder Kerosene Oil Dealers
Show AI Summary
Withdrawal of security requirement for licensed kerosene dealers eases VAT registration obligations under the Delhi VAT Act.
Commissioner (Value Added Tax) withdraws the requirement to furnish security at registration for Kerosene Oil Dealers holding a Kerosene License from the Department of Food Supplies and Consumer Affairs, exercising powers under sub section (2) of section 25 of the Delhi Value Added Tax Act, 2004, thereby removing the clause(a) security obligation for this class of dealers.
60 /2005 - 10-10-2005 DGFT
Amendments in the Handbook of Procedures(Vol. I) 2004-09
Show AI Summary
Advance licence record keeping: mandatory Appendix 23 submission, three year retention and licensing authority action for noncompliance.
Advance licence holders must maintain and submit records of consumption and utilization of duty free inputs in the format of Appendix 23; such records are required for licences issued on or after 13.05.2005 and for licences redeemed in the previous licensing year, to be preserved for at least three years. Licensing authorities shall act against licensees for non submission, mis representation, mis declaration or defaults detected in Appendix 23 and must endorse such action on the redemption certificate. A Chartered Accountant/Cost & Works Accountant certificate and documentary evidence are required.
59 /2005 - 10-10-2005 DGFT
Amendment in the Hand Book of Procedures ( Vol. I )
Show AI Summary
Certificate of Origin Non-Preferential: additional regional agencies authorised to issue these export certificates under trade policy.
The Director General of Foreign Trade amends the Handbook of Procedures (Vol. I) to add specified regional agencies to Appendix 4-C as authorised issuers of Certificate of Origin-Non Preferential, expanding the entities permitted to certify non preferential origin for export documentation under the Foreign Trade Policy.
30 (RE-2005)/2004-2009 - 10-10-2005 DGFT
Importability of Alternative inputs allowed as per SION under DFRC Scheme
Show AI Summary
Alternative inputs under SION permitted for DFRC duty free import when usable in the exported product's manufacture.
Exporters may import alternative inputs listed in the SION on a duty free basis under the DFRC scheme so long as those alternatives are capable of being used in the manufacture of the exported product; difficulties in implementation should be reported to the DGFT.
133/2005 - 10-10-2005 Customs
iCERT Digital Signature Certificate for transactions through ICEGATE -Verification of Bangalore based applicants -Reg.
Show AI Summary
Verification authority for iCERT Digital Signature expanded to Customs Hqrs (Preventive) for Bangalore applicants under supervisory control.
Verification for issuance of iCERT Digital Signature Certificates for ICEGATE transactions is partially modified so that officers of the Customs Headquarters (Preventive) of the Bangalore Customs Commissionerate hold concurrent powers of verification for Bangalore-based importers, exporters and Customs House Agents, to be exercised under the overall supervision of the Assistant Commissioner of Customs (Preventive), Office of the Commissioner of Customs, Bangalore.
81/02/2005 - 07-10-2005 Service Tax
Leviability of service tax on maintenance or repair of software
Show AI Summary
Leviability of service tax on software maintenance affirmed: maintenance services for software on media are taxable under service tax law.
Software transferred or embedded on a physical medium is treated as goods because the intellectual property is incorporated in the medium; therefore, services of maintenance or repair or servicing of such software are leviable to service tax under the Finance Act provisions relating to taxable services and the statutory definition of maintenance or repair.
11/2005 - 07-10-2005 Companies Law
Circulation of Notification
Show AI Summary
Amendment to Companies Regulations circulated, with regional office relocation and accounting standards committee tenure extended.
Circulation of three central government notifications: amendment to the Companies Regulations, 1956; relocation of the Regional Director (Northern Region) office from Kanpur to NOIDA (Gautam Budh Nagar); and extension of the tenure of the National Advisory Committee on Accounting Standards under Section 210A of the Companies Act, 1956, forwarded to Regional Directors and Registrars of Companies for information, necessary action, and acknowledgement.
F. No. 442/12/2004-Cus. VI (Pt. II) - 06-10-2005 Customs
Disposal of goods through e-auction - Regarding
Show AI Summary
E auction disposal of confiscated and unclaimed goods mandated, requiring adoption of Chennai software and regular monthly auctions.
The Board directs all Customs disposal units to adopt the Chennai Custom House e auction software immediately and hold regular monthly e auctions to dispose of confiscated goods, time expired warehoused goods and uncleared/unclaimed cargo subject to Section 48; Commissioners may depute officers to Chennai for on site study and training, must issue public notice, coordinate with designated Chennai officials for assistance, and report implementation difficulties to the Board.
F. No. 341/44/2005 - 06-10-2005 Service Tax
Money changers providing service in relation to foreign exchange covered under banking and financial services
Show AI Summary
Foreign exchange broking: money changers are liable for service tax as providers of banking and financial services in foreign currency transactions.
Money changers qualify as authorized dealers and thereby as foreign exchange brokers, making services they provide in buying, selling or broking of foreign currency taxable as banking and financial services rather than as sales of goods; RBI licensing and conditions confirm their status as authorised agents and the statutory service tax framework applies uniformly to such foreign exchange broking activities.
58 /2005 - 06-10-2005 DGFT
Amendment in the Public Notice 58(RE2004)/2004-09 dated 07.03.2005
Show AI Summary
One time exemption for exporters; unshipped goods must be surrendered to state Chief Wildlife Wardens after expiry.
Amendment to Public Notice No. 58 (RE-2004) revises paragraph 1(ii)(iv) to provide a one time exemption that is time limited; after the exemption period ends, exporters must surrender any unshipped quantity to the Chief Wildlife Warden of the relevant State under powers conferred by paragraph 2.4 of the Foreign Trade Policy.
57 /2005 - 06-10-2005 DGFT
Amendments in the Handbook of Procedures (Vol. I)
Show AI Summary
Electronic DEPB registration removes pre-import shipping bill verification for exports transmitted electronically from EDI ports.
Paragraph 4.49 requires licensing authorities to endorse Shipping Bill numbers and dates, FOB value in Indian rupees and export description on DEPBs for non-electronic records, with Customs verification before imports. For EDI shipping bills transmitted electronically from EDI ports to DGFT, DEPBs will be sent to Customs at the Port of Registration via electronic messaging and registered electronically, and no verification of the underlying Shipping Bills will be required before allowing imports against such electronically registered DEPBs.
29 (RE-2005)/2004-2009 - 06-10-2005 DGFT
Classification of various Products under ITC(HS) (2004-09)-clarifications
Show AI Summary
ITC(HS) classification clarifications: Exim Codes and import compliance obligations confirmed for specified goods.
Directive assigning ITC(HS) Exim Codes to specified goods with remarks on item-specific regulatory conditions (e.g., RBI rules for certain coins, SEZ versus DTA treatment for worn shoes, and non-coverage of certain batteries under Hazardous Waste Rules). The circular also mandates compliance with standards and licensing regimes: BIS conformity for packaged natural mineral water, DGFT licences for import of solid plastic wastes for reprocessing or reuse, accredited test clearances for specified food imports, MRP labelling for packaged commodities, and quarantine and health certification for limited pet imports.
28 (RE-2005)/2004-2009 - 06-10-2005 DGFT
DEPB message exchange with Customs- regarding
Show AI Summary
Electronic exchange of EDI shipping bill data enables online DEPB applications with digital signatures and EFT payment, eliminating manual submissions.
Mandate electronic data exchange for DEPB-related EDI Shipping Bills from designated Customs EDI ports; require online DEPB applications with digital signature and EFT payment; prohibit manual applications for such EDI-based claims; DGFT server will segregate EDI Shipping Bill data IEC-wise for linkage in the DEPB ECOM module; scanned digitally signed Bank Realisation Certificates may be uploaded or originals submitted to the jurisdictional RLA within the specified short period; DEPB licences and amendments will be transmitted electronically to the Customs Port of Registration while paper licences continue to be issued for transfer and presentation.
27 (RE-2005)/2004-2009 - 05-10-2005 DGFT
DFCE under EXIM Policy (2003-04), clarification regarding nexus with product group
Show AI Summary
Nexus with product group clarified: DFCE imports allowed only for capital goods, office equipment and listed SION inputs.
Clarifies the scope of nexus with product group for DFCE: capital goods capable of producing product-group goods and office equipment are covered; for product groups corresponding to Appendix 17D entries any input listed in the relevant SION Book category is permissible; Gems and Jewellery follow Chapter 4A sectoral rules. Where export products do not fall under SION categories, ITC HS may guide classification but import lists must conform to SION Book categories; Zonal Offices decide remaining doubts and may endorse import lists on the certificate; fuel imports remain limited per SION general note.
F.No. 345/4 /2005 - 03-10-2005 Service Tax
Cenvat credit of Service tax paid under Section 68(2) of Finance Act, 1994 — Clarifications
Show AI Summary
Cenvat credit entitlement denied where a non-provider pays service tax as a deemed provider solely to discharge liability.
A person who pays service tax as a deemed provider solely for the limited purpose of discharging service tax liability is not an actual provider of an output service or a manufacturer, and therefore is not eligible under the CENVAT Credit Rules to claim Cenvat credit of service tax paid because Cenvat credit is available only to manufacturers or providers of taxable services for services used as input service.
040/05 - 03-10-2005 Customs
Clearance of imported metal scrap–Procedure regarding
Show AI Summary
Import restriction on metal scrap: only shredded consignments allowed from specified ports; noncompliance triggers full examination and penalties.
Imported metal scrap from ports listed in Annexure-II to Appendix-V is permitted only in shredded form; import in unshredded, compressed or loose form from those ports is prohibited and treated as a violation of the Foreign Trade Policy. Such consignments must undergo 100% examination and stringent penal action should be initiated for noncompliance.
039/05 - 03-10-2005 Customs
Extension of benefit of Notification 21/2002-Cus., dated 1.3.2002, Sl.No. 276, to Computer Casing and Power Supply Unit imported together-reg
Show AI Summary
Use of Rule 2(a) limited: cannot be used to deny notification benefits unless exemption depends on classification.
The Department clarifies that goods must be classified in the form presented and that Rule 2(a) of the General Rules of Interpretation may be used for tariff classification but not for the sole purpose of denying or allowing benefit of an exemption notification unless the notification is explicitly based on classification under a particular heading; pending assessments should be finalized accordingly.
Nil - 30-09-2005 Income Tax
Order under section 119 : Non-levy of penalty on delayed furnishing of Annual Information Return under section 285BA of the Income-tax Act
Show AI Summary
Non-levy of penalty for delayed Annual Information Return filings where returns for the specified year are furnished by cutoff.
The Central Board of Direct Taxes directed that no penalty under section 271FA shall be levied where the Annual Information Return under section 285BA for specified financial transactions recorded during financial year 2004-2005 is furnished on or before 30 November 2005, and that this instruction be brought to the notice of all officers in the region.
F. No. 450/108/2004-Cus.IV - 30-09-2005 Customs
Import of metal scrap from Bandar Abbas, Iran- regarding
Show AI Summary
Import restriction on metal scrap: only shredded consignments from specified ports permitted; vigilance urged against diversion.
Imports of metal scrap are permitted only in shredded form from ports listed in Annexure II to Appendix V of the DGFT Handbook; Bandar Abbas is the lone listed port and is treated as a sensitive port due to past detections of explosives and arms in scrap consignments. Customs formations are instructed to watch consignments from nearby ports for diversion, enforce the shredded scrap requirement, undertake security screening and send feedback to the Board.
033 - 30-09-2005 VAT - Delhi
Regarding Security
Show AI Summary
Security for VAT registration: combined existing guarantee undertaking and additional guarantee satisfy statutory security requirement.
The circular clarifies that if a deemed registered dealer has an existing bank guarantee or personal surety for an amount below the prescribed security threshold, submission of an undertaking from that surety or bank together with an additional bank guarantee or personal surety for the deficient amount will be treated as sufficient compliance with the statutory security requirement under the VAT rules, and that the prescribed security may be reduced on production of specified documents.

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 ➔