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
771/04/2004 - 16-01-2004 Central Excise
Exercising option to avail of the exemption to specified goods cleared from factory located in Uttaranchal and Himachal Pradesh vide ntf. no. 49/2003-CE Dt. 10/06/2003 as amended and ntf. no. 50/2003-CE Dt. 10/06/2003 as amended
Show AI Summary
Option to avail exemption: written option must be filed before first clearance; special window allowed for existing units.
The amending notification requires a written option to avail exemption to be exercised by the manufacturer before effecting the first clearance and is effective from the date of exercise. Units already operating under the June 2003 notifications as of 5 November 2003 had until 30 November 2003 to submit the written option; units not yet effecting their first clearance may submit the written option any time in the current financial year, provided it is submitted before their first clearance.
058 - 16-01-2004 FEMA
Establishment of Branch Offices/Units in Special Economic Zones
Show AI Summary
Establishment of branch offices in SEZs permitted for foreign companies where full FDI allowed, subject to stand alone and compliance conditions.
General permission is granted to foreign companies to establish branch offices or units in Special Economic Zones for manufacturing and services where full foreign direct investment is permitted and Part XI of the Companies Act is complied with. Such units must operate on a stand-alone basis confined to the SEZ and, on winding-up, must present to an Authorised Dealer an auditor's certificate addressing remittable amounts and liabilities, a tax clearance certificate, and confirmation of absence of legal impediments to remittance.
004/04 - 16-01-2004 Customs
Conversion of free shipping bills into Advance License/ DEPB/ DFRC/ Drawback shipping bills and conversion of shipping bills from one export promotion scheme to another - regarding
Show AI Summary
Conversion of shipping bills restricted; post export scheme switches allowed only where denial occurred and strict conditions are satisfied.
Conversion of free shipping bills into Advance Licence/DEPB/DFRC shipping bills is not permitted because exporters under the self assessment/on line system must decide incentives at filing; conversion of free shipping bills into drawback shipping bills need not be allowed generally, but the Commissioner may, under the proviso to Rule 12(1)(a), consider individual requests for All Industry Rate drawback on merits; conversion between export promotion schemes may be permitted only where claimed benefit was denied and specified documentary, timing and non fraud conditions are met.
SEBI/MRD/SE/Cir-7 /2004 - 14-01-2004 SEBI
Disclosure of trade details of bulk deals
Show AI Summary
Bulk deal disclosure: brokers must report client, scrip, quantity and price immediately; exchanges publish same-day.
Brokers must disclose immediately upon execution the scrip name, client name, quantity of shares bought/sold and the traded price for transactions exceeding the specified percentage threshold; stock exchanges must disseminate this information to the public on the same day after market hours and amend bye laws and notify members to ensure implementation.
24 (RE-2004)/2002-07 - 14-01-2004 DGFT
Inclusion of commission in the FOB value for calculation of DEPB entitlement
Show AI Summary
Agency commission limit affects DEPB entitlement; commissions above permitted cap are excluded from FOB for benefit calculation.
Agency commission may be included in FOB value for DEPB credit only up to a prescribed cap; any commission exceeding that cap must be deducted from the FOB value for granting DEPB benefit, consistent with prior DGFT, customs and Exchange Control Manual guidance.
SEBI/MRD/DEP/Cir-5/2004 - 13-01-2004 SEBI
Establishment of connectivity with both NSDL and CDSL- Shifting from Trade for Trade Segment (TFTS) to Normal Rolling Segment (NRS)
Show AI Summary
Shift from Trade for Trade Segment to Normal Rolling Segment directed for companies with established dual depository connectivity.
SEBI directed stock exchanges to shift listed companies that had established connectivity with both NSDL and CDSL on or before 30.09.2003 from the Trade for Trade Segment to the Normal Rolling Segment unless other specific grounds justified continuation in TFTS, and to report action taken in Section II, item 13 of the Monthly Development Report for January 2004.
SEBI/MIRSD//Cir-06/2004 - 13-01-2004 SEBI
Review of norms relating to trading by members/sub brokers
Show AI Summary
Restrictions on inter-broker trading require brokers to deal with only one counterparty to reduce regulatory risk.
SEBI directs exchanges to prohibit brokers/sub brokers from dealing with brokers/sub brokers of the same exchange without prior exchange permission, permitting such dealings only with one counterparty after due diligence; limit proprietary dealings across exchanges to one counterparty after intimation; reiterate that a sub broker shall not be affiliated to more than one stock broker of the same exchange; require registration for cross exchange client dealings; and mandate immediate implementation, bye law amendments, member notification and reporting of implementation.
057 - 13-01-2004 FEMA
Overseas Investment by Indian Companies/Partnership Firms –
Show AI Summary
Removal of monetary ceiling for overseas investment permits companies and partnerships to invest up to net worth, with ODR reporting.
Removal of monetary ceiling permits resident companies and registered partnership firms to invest up to 100 percent of their net worth in overseas JVs/WOS without a separate monetary cap, subject to reporting in Form ODR; agricultural activities including purchase of land abroad are allowed directly or through overseas offices within the same net worth-based limit, with regulatory amendments to follow.
003/04 - 12-01-2004 Customs
Revised All Industry Rates of Duty Drawback, 2003-2004 in respect of Knitwears and Knitted Garments–- regarding
Show AI Summary
Duty drawback rates revised for knitwears; field formations must apply rates from original effective date and update systems.
Revision of duty drawback rates for knitwears and knitted garments under Notification No.77/2003-Customs(N.T.) requires field formations to apply the enhanced rates from the original effective date, update EDI directories to reflect the revision, and stop requiring exporters to file supplementary drawback claims; Board instructions should be issued urgently to redress exporter grievances and ensure consistent implementation.
770/3/2004 - 09-01-2004 Central Excise
Jurisdiction of Maritime Commissioners – regarding.
Show AI Summary
Jurisdiction of Maritime Commissioners limited to port of exportation; bonds and rebate claims must be filed with corresponding Maritime Commissioner.
Jurisdiction of Maritime Commissioners is confined to the port, airport, land customs station or post office from which the export actually takes place; each Commissioner of Central Excise responsible for such export locations has been designated a Maritime Commissioner. Claims for rebate of duty may be lodged with the Assistant/Deputy Commissioner of Central Excise with jurisdiction over the factory or warehouse or with the Maritime Commissioner for the port of exportation, and bonds for export without payment of duty must be executed with the corresponding jurisdictional officer or Maritime Commissioner.
769/02/2004 - 09-01-2004 Central Excise
Basis of calculation of quantity of Crude Petroleum Oil for the purpose of levy of National Calamity Contingent Duty (NCCD)
Show AI Summary
National Calamity Contingent Duty calculation: levy based on crude oil produced and supplied from oil fields, not refinery receipts.
The circular directs that National Calamity Contingent Duty on crude petroleum oil is chargeable on the total quantity produced and supplied from the oil field to refineries, not on the net quantity received by refineries; field formations are to be informed and the view follows consultation with the revenue policy wing and administrative conference discussions.
38 (RE-03) - 08-01-2004 DGFT
Fixation and modification of input and output norms
Show AI Summary
Fixation and modification of input output norms updates SION entries and adds new product-specific input allowances for exports.
Director General of Foreign Trade, invoking Paragraph 2.4 of the Export and Import Policy, amends Handbook of Procedures Vol.2 by substituting, deleting, correcting and adding Standard Input Output Norms. Annexure A lists targeted corrections and norm substitutions (including changes to import input lists, units and quantities, deletions and fuel note revisions). Annexures B-E add new SION entries for Chemicals, Engineering, Plastic and Textile Products specifying export items with corresponding permitted import inputs and precise allowed quantities per export unit.
002/04 - 08-01-2004 Customs
Admissibility of duty drawback to the supplies effected by DTA Units to Special Economic Zones - reg
Show AI Summary
Duty drawback admissibility to DTA supplies to SEZs: payment permitted only once Chapter XA is notified.
Payment of duty drawback on supplies from DTA units to SEZ units is not currently admissible because Chapter XA of the Customs Act, 1962 has not been notified; consequently the amendment treating such supplies as physical exports and Circular No.24/2003-Customs will become operative only when Chapter XA is brought into force. Public notices and standing orders should be issued and receipt of the Circular acknowledged.
EBI/SMDRP/DC/Cir- /2004/01/05 - 05-01-2004 SEBI
Scheme for introduction of Exchange Traded Interest Rate Derivative Contracts on a basket of Government Securities
Show AI Summary
Interest rate futures on a notional decade bond allowed, cash settled and priced by a basket average YTM.
SEBI permits cash settled interest rate futures on a 10 year coupon bearing notional bond, priced as 100 minus the simple average YTM of a disclosed basket of at least three government bonds (maturities around nine to eleven years); Exchanges must disclose contract conventions, settlement formulas, and allow contracts up to twelve months with possible quarterly expiries.
768/01/2004 - 05-01-2004 Central Excise
Effective handling of Central Excise & Customs Appeals, Recommendations of the Expert Group-instructions
Show AI Summary
Departmental appeal procedure: tighten representation, filing and drafting standards to improve effectiveness of excise and customs appeals.
Guidelines require effective Departmental representation before Commissioner (Appeals), timely filing of appeals with proper authorization and correct statutory citations, and submission of appeal copies to CDR/Jt. CDR after CEGAT filing for technical scrutiny. Show Cause Notices must be carefully drafted, avoid trivial or frivolous invocations of the suppression clause, and attach relied-upon documents. All orders-in-original, including refunds, must be speaking orders reviewed by Review Branches. Commissionerates must appoint nodal officers to maintain case databases and coordinate with the Directorate of Legal Affairs.
73/03/2004 - 05-01-2004 Service Tax
Levy of Service Tax under category of Clearing & Forwarding Agents in respect of Adhatiyas.
Show AI Summary
Service tax classification of grain agents: not Clearing & Forwarding agents; treated as commission agents and exempt under notification.
Service tax does not apply to Adhatiyas as Clearing & Forwarding Agents absent a principal-agent relationship; their grain-agent activity is classified as Commission Agent services under Business Auxiliary Services and is covered by the notification exempting commission agents from service tax, and a trade notice should be issued to inform the trade.
37 (RE-03) - 05-01-2004 DGFT
Amendment/correction in the schedule of DEPB rates
Show AI Summary
DEPB schedule amendment updates product description and adds entitlement for aluminium alloy conductor exports under export policy.
The public notice amends the Schedule of DEPB Rates by revising the export product description at Sl.No. 461 to "Pilfer Proof Caps- Plain/Printed with EP Liner" and inserting a new schedule entry for "All Aluminium Alloy Conductor" with a DEPB Rate of ten percent and no value cap for DEPB entitlement.
001/04 - 05-01-2004 Customs
Withdrawal of Board’s Circular No.618/9/2002-CX, dated 13-2-2002- Removal of Goods by 100% EOU to DTA-Clarification Regarding Levy of duty on Removal of Goods by 100% EOU to DTA
Show AI Summary
Duty classification for removals by full EOU units now governed by proviso to Section 3(1) before debonding.
All goods manufactured by a 100% EOU and cleared into the DTA before final debonding are chargeable to duty under the proviso to Section 3(1) of the Central Excise Act, 1944; goods of 100% EOUs cannot be assessed under the main section 3(1). The Board has withdrawn its earlier circular of 13-2-2002, accepts the Tribunal's larger bench decision, directs payment of duty on finished goods and appropriate duty on bonded capital goods and raw materials before debonding, and requires publicity and reporting of implementation difficulties.
MAPIN/Cir - 04/2004 - 02-01-2004 SEBI
SEBI (Central Database of Market Participants) Regulations, 2003
Show AI Summary
Unique Identification Number requirement: intermediaries must obtain UIN with biometric enrolment or cease acting as intermediaries.
Specified intermediaries and their related natural persons must obtain a Unique Identification Number from the Designated Service Provider using the prescribed application channels; biometric impressions (left and right thumb and index) and a photograph must be submitted electronically, and applicants must provide true information. After allotment, they must notify changes in particulars to the MAPIN database within thirty days and ensure related persons obtain or apply for a UIN within thirty days; contraventions attract regulatory action under the Regulations.
72/02/2004 - 02-01-2004 Service Tax
Facility for single registration and filing single return for Assessees providing more than one services.
Show AI Summary
Single registration and return for multiple taxable services - registration must be issued promptly and declarations accepted without probing.
Service providers rendering multiple taxable services may apply once in Form ST-1 listing all services and obtain a consolidated Certificate of Registration in Form ST-2; a single Form ST-3 return suffices with separate columnar details per service. The jurisdictional Superintendent must accept the ST-1 declaration without questioning its correctness, verify the application, and grant registration within the period prescribed by the Rules or the registration will be deemed granted.

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 ➔