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Circulars
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076 - 24-02-2004 FEMA
Foreign Exchange Management Act (FEMA), 1999 – Current Account Transactions – Liberalisation
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Current account liberalisation: removal of prior approval for specified resident remittances, empowering authorised dealers to allow transactions.
The circular liberalises current account transactions by removing specified government and RBI prior-approval requirements and empowering Authorised Dealers to permit a range of resident remittances, including overseas health insurance, artiste fees, agent commissions within transactional limits, short-term credit to overseas offices, advertisement payments, royalty and lump-sum technical-fee remittances subject to existing ceilings, and use-of-trademark/franchise payments while retaining approval for trademark purchase; transponder hiring approval is reassigned to the Ministry of Information & Broadcasting.
SEBI/DNPD/Cir- 20/2004/02/23 - 23-02-2004 SEBI
Minimum contract size for Exchange traded derivative contracts
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Minimum derivative contract value requirement adjusted; exchanges to alter lot sizes to maintain threshold with prior market notice.
A prescribed minimum contract value must be met for exchange-traded derivatives; where contract value equals or exceeds higher thresholds Exchanges must reduce lot size/multiplier (by specified fractions) and where contract value is below the minimum Exchanges must increase lot size/multiplier in multiples of two to bring contract value to the minimum. The prior requirement that lot size be a multiple of 100 is revoked.
10/2003 - 23-02-2004 DGFT
50% reduction in application fee available w.e.f. 1/4/2004 to only digitally signed applications
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Digital signature requirement: fee concession confined to electronically signed applications with EFT from announced effective date; password filing withdrawn.
Applicants must submit electronically signed applications on the DGFT web portal and pay application fees via Electronic Fund Transfer to qualify for the fee concession; password-based electronic filing is permitted only until the transitional cut-off, after which the concession will be restricted to the digital signature/EFT route. Service providers under MOUs will provide smart cards and bank account linkage, and procedural guidance on EFT and digital signatures is available in the referenced appendix.
075 - 23-02-2004 FEMA
External Commercial Borrowings (ECB) for Overseas Direct Investment/Mergers and Acquisitions
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External Commercial Borrowings for overseas direct investment now permitted to fund JV/WOS formation and cross border mergers and acquisitions.
ECB proceeds may be raised by eligible resident corporates to finance overseas direct investment in JVs/WOS, including mergers and acquisitions, subject to existing ECB parameters and applicable Indian direct investment guidelines; such proceeds must be parked overseas until utilised for the investment, and the amendment is effective immediately under the Foreign Exchange Management Act.
074 - 20-02-2004 FEMA
FEMA 1999 - Grant of Loans by Indian Companies to the Employees of their Branches Outside India
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Loans by Indian companies to non-resident branch employees permitted in foreign currency under staff welfare loan rules and standard terms.
Indian companies are granted general permission to provide foreign currency loans to employees of their overseas branches for personal purposes, treating such employees as persons resident outside India, and subjecting those loans to the lender's Staff Welfare Scheme/Loan Rules and the same terms and conditions applicable to staff resident in India and abroad.
073 - 20-02-2004 FEMA
Export of Goods by way of Gifts - Liberalisation
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Export of goods by way of gift liberalised; annual declaration threshold increased, easing export gift compliance.
The Reserve Bank of India has liberalised the export of goods by way of gift by raising the annual per exporter value ceiling from one lakh rupees to five lakh rupees, effective immediately; formal amendments to the Foreign Exchange Management (Export of Goods and Services) Regulations, 2000 will be notified separately and Authorised Dealers are directed to inform their constituents.
072 - 20-02-2004 FEMA
Foreign Exchange Management Act, 1999 Import of Goods into India – Evidence of Import
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Evidence of import: accept photocopy of ex-bond Bill of Entry as final evidence after verification and clearance.
Following Customs EDI implementation, where only one copy of the ex-Bond Bill of Entry is issued, Authorised Dealers may accept a photocopy of that ex-Bond Bill of Entry, duly verified after warehouse/bond clearance, as final evidence of import; previously accepted Into-Bond Bill of Entry remained provisional pending submission of the Exchange Control copy for home consumption.
071 - 20-02-2004 FEMA
Export of Goods to Russia against Repayment of State Credits in Rupees – Payment of Agency Commission
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Agency commission payment allowed in foreign exchange for tea and tobacco exports to Russia against rupee state credit repayment.
Authorised Dealers may permit payment of agency commission in free foreign exchange for exports of tea and tobacco to Russia against repayment of Rupee State Credits, subject to a cap of ten per cent of invoice value; this relaxes the earlier prohibition under the Foreign Exchange Management (Current Account Transactions) Rules and follows a Government notification amending those rules.
070 - 20-02-2004 FEMA
Exim Bank's Line of Credit of USD 10 million to ABSA Bank Ltd., South Africa
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Line of Credit terms for export finance permit limited commission for after sales service, subject to prior approval and documentation.
Reserve Bank directions under FEMA authorize an Exim Bank line of credit to ABSA Bank for financing Category A and B exports and other agreed items, effective December 30, 2003, with specified terminal dates for opening letters of credit and utilisation; shipments must be declared on GR/SDF forms. Agency commission is not payable under the facility except that Reserve Bank may permit up to five percent commission for exports requiring after sales service, subject to prior approval, invoice deduction in South Africa, and adjustment of the reimbursable amount.
018/04 - 20-02-2004 Customs
Scope of Notification No. 32/97-Cus. for jobbing-reg
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Job-work scope clarified: use of indigenous materials does not negate customs exemption for imported inputs in export production.
The Customs exemption for imported materials used in execution of export orders under Notification No. 32/97-Cus applies to jobbing even when indigenous materials are used; incorporation of local content does not by itself remove the activity from job-work, and field formations should take a broad but precautionary approach guided by the Supreme Court's exposition of job-work and the Exim Policy.
017/04 - 20-02-2004 Customs
Classification of CPU Cooler Fan with Heat sink-reg
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Classification of CPU cooler fan: treated as fan, not computer part, affecting tariff treatment and pending assessments.
The Board directs that a CPU cooler fan with heat sink is classifiable as an other fan because its principal function is cooling the CPU area and the heat sink only enhances that cooling; consequently, pending assessments should be finalized on that basis and concessional benefits for computer parts do not apply.
IMD/CUST/13/2004 - 19-02-2004 SEBI
Issuance of Offshore Derivative Instruments by Registered Foreign Institutional Investors (FII)
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Regulated entity definition expanded: corporate filings, central bank or securities regulator supervision, exchange membership, or externally managed investment entities.
Clarifies the scope of entities treated as regulated entities for the purposes of Regulation 15A under the SEBI(FII) framework: (1) entities incorporated in jurisdictions requiring registrar filings; (2) entities authorised and regulated by a central bank; (3) entities authorised and regulated by a securities or futures commission; (4) members of recognised securities or futures exchanges or accountable self regulatory organisations; and (5) individuals or investment vehicles whose advisory function is managed by an entity meeting the foregoing criteria.
776/09/2004 - 19-02-2004 Central Excise
Corrigendum to CIR. NO.766/82/2003-CX, Dt. 15/12/2003 - Default in monthly payment of duty
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Corrigendum omitting a specified paragraph removes that instruction; field formations must be informed and acknowledge receipt.
Corrigendum withdraws paragraph 6 of an earlier circular, directs that field formations be informed of the omission, and requires recipients to acknowledge receipt.
28 (RE-2003)/2002-2007 - 19-02-2004 DGFT
Placement of quantity of Raw Sugar from the freesale quota of 2003-04 season for export of preferential Raw Cane Sugar
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Preferential raw sugar export allocation placed with Indian Sugar Exim Corporation for USA tariff rate quota exports, subject to certification.
A quantity of raw sugar from the 2003-04 freesale quota is allocated for export under the Preferential Raw Cane Sugar Tariff Rate Quota to the USA and placed at the disposal of M/s Indian Sugar Exim Corporation Ltd., which is authorised as the sole agency to export that freesale sugar to the USA; existing procedures including issuance of GSP certificates and other prescribed export certifications remain mandatory.
NIL - 17-02-2004 Income Tax
Clarification regarding provisions of sections 80HHC and 80HHE of the Income-tax Act, 1961
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Abeyance of appeals on export-linked tax deductions extended pending administrative clarification and circular guidance.
The Board directs continuation of abeyance of appeals and enforcement for matters concerning export-linked deductions until the date of this instruction, extending the prior suspension originally set to expire on 30 November 2003. The Board will not at present intervene administratively on allowance of the export-profit deduction as it relates to credits under the Duty Entitlement Passbook Scheme, while a separate export-deduction issue has been clarified by a specific circular; officials are to notify staff accordingly.
Circular No. 775/8/2004-C - 17-02-2004 Service Tax
Service tax audit — Extension of, to all services subjected to levy to service tax
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Service tax audit expansion to all taxable services, applying the existing audit manual and selection procedures.
Extension of the Service Tax Audit to all services subject to levy, while retaining selection and audit procedures as prescribed in the existing Service Tax Audit Manual; field formations to be informed and receipt acknowledged.
775/08/2004 - 17-02-2004 Central Excise
Audit of Service Tax Assessees – regarding.
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Service tax audit scope expanded to all taxable services; audits and selection must follow the Audit Manual.
Extension of Service Tax Audit coverage to all services subject to service tax, replacing prior selective coverage. Selection of assessees and the conduct of audits are to be governed strictly by the procedures, guidelines and criteria set out in the Service Tax Audit Manual. Field formations are to be informed and audits implemented only in accordance with the Manual's prescribed selection methodology, inspection protocols, documentation requirements and procedural safeguards.
51 (RE-03) - 17-02-2004 DGFT
Amendment in the Handbook of Procedure Vol. I
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Entitlement to DEPB for exports to Special Economic Zones now recognized under export-import policy amendment.
The Director General of Foreign Trade amended the Handbook of Procedures (Vol. I) to provide that exports made to Special Economic Zones notified by the Department of Commerce are entitled to DEPB, revising the provision earlier inserted by Public Notice No.11 and clarifying eligibility for the duty entitlement passbook scheme.
No. 775/8/2004-CX - 17-02-2004 Service Tax
Service tax audit — Extension of, to all services subjected to levy to service tax
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Service tax audit extension expands audit scope to all taxable services, subject to selection and manual procedures.
Extension of the Service Tax Audit to all services subject to service tax is directed, while selection of assessees and conduct of audits must follow the criteria, procedures and safeguards set out in the existing Service Tax Audit Manual; field formations are to be informed and receipt acknowledged.
SEBI/ IMD/CIR No. 5/265/2004 - 16-02-2004 SEBI
Nomination Amendment
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Mutual fund amendment regulations circulated for recipient funds to update compliance and recordkeeping accordingly.
SEBI's Investment Management Department circulated the SEBI (Mutual Funds) (Amendment) Regulations, 2004 to all registered mutual funds and the Association of Mutual Funds in India, forwarding the gazette-published amended regulations for their reference and records to ensure receipt of the regulatory text for compliance and recordkeeping.

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GST - States

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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