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Circulars
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25/2016 - 12-02-2016 Customs
Service centre at Customs EDI Sites – reg.
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Service centre charges set maximum fees for EDI document digitisation and printing; vendor to collect applicable service tax.
M/s. XEAM Ventures Pvt. Ltd. assumed operation of JNCH service centres effective 01.10.2015 and a schedule of maximum charges governs services through the centres. The schedule sets fees for digitisation of manual documents and for remotely filed documents (including printing, amendment, query and checklist fees), distinguishes basic and additional item blocks, and provides page-based printing rates for remote filings. Prescribed charges exclude service tax, which the vendor will collect from trade.
24/2016 - 12-02-2016 Customs
Generation of Export Promotion Copy of Shipping Bill at JNCH
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Export promotion copy generation available at JNCH CMC Centre, enabling exporters and brokers to obtain shipping bill copies onsite.
On site generation of the Export Promotion Copy of shipping bills will be provided at the CMC Centre, JNCH for all categories of shipping bills as a trade facilitation measure; exporters and customs brokers may use the service and report any difficulties to the Additional/Joint Commissioner of Customs, Appraising Main (Export), JNCH. The facility builds on the existing arrangement for registration of shipping bills and issuance of Let Export Order for factory stuffed containers.
18/2016 - 12-02-2016 DGFT
Instruction on applications for IEC / modification in IEC
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IEC documentation requirements: only PAN copy, bank certificate or pre printed cancelled cheque and applicant photograph required for applications.
Applicants for IEC must upload only a copy of the business PAN, either a cancelled cheque with the entity's pre printed name or a prescribed Bank Certificate, and the signatory applicant's photograph using the notified application format and checklist. Regional Authorities must accept manual applications only in the revised format, issue IECs per the checklist, process pending applications under old or new norms as appropriate, and allow applicants to furnish additional documents to meet the simplified requirements.
1/2016 - 12-02-2016 Customs
Submission of the certificates/negative statements
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Drawback document submission required for affected shipping bills; final window opened, failure to comply will trigger recovery action.
Exporters with drawback EDI shipping bills dated 01.04.2013-31.03.2014 must submit competent-authority certificates or negative statements per CBEC instructions; IEC-wise lists of un-reconciled shipping bills are published on the customs website. A final submission window is provided until 24.02.2016 for those who missed the earlier 27.01.2016 deadline, and recovery action to recoup drawback amounts will be initiated against non-compliant exporters after the extended cut-off.
52 - 11-02-2016 FEMA
Regulatory Relaxations for Startups- Clarifications relating to Issue of Shares
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Issue of shares without cash: sweat equity and share issuance against owed payments permitted with FEMA and FDI compliance.
Permits issue of equity to non-residents without cash remittance where: (a) sweat equity schemes comply with SEBI rules for listed companies or the Companies (Share Capital and Debentures) Rules for others, and (b) shares are issued against legitimate payments owed where remittance does not require prior FEMA permission, subject to FDI policy, sectoral caps, pricing guidelines and applicable tax laws; AD Category I banks must notify constituents and refer to the relevant FEMA notifications.
51 - 11-02-2016 FEMA
Regulatory relaxations for start-ups- Clarifications relating to acceptance of payments
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Foreign currency account pooling for start ups enables repatriation of subsidiary receivables subject to RBI conditions.
An Indian start-up with an overseas subsidiary may open a foreign currency account abroad to pool export/sales receipts, and the overseas subsidiary may pool receivables from transactions with Indian residents and non residents into that account. Balances due to the Indian start-up must be repatriated to India within the period applicable to realisation of export proceeds. Start ups may use OPGSPs for realising subsidiary receivables or repatriation subject to an RBI permitted value cap, and must have appropriate contractual arrangements among the parties.
50 - 11-02-2016 FEMA
Compilation of R-Returns: Reporting under FETERS
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Foreign exchange reporting under FETERS moved to secure web-portal with revised purpose codes and online Form A2 submission.
FETERS reporting shifts from email to an RBI web-portal with supplied logins, downloadable Java/Excel validators, master-files, upload acknowledgements, two-fortnight file access, and RBI-authenticated revision of purpose codes and AD-master entries. ENC.TXT and SCH3-6.TXT reporting and their linked purpose codes are discontinued. LRS transactions must be reported under specific FETERS purpose codes matching the nature of the remittance rather than a single aggregated code; Form A2 is revised (LRS checkbox) and may be submitted online with initial per-transaction limits, subject to Authorised Dealer bank satisfaction and compliance by April 1, 2016.
21/2016 - 11-02-2016 Customs
Subject: Manual debit of Advance Licence- reg.
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Advance Authorization debit procedure now electronic-only, manual debits discontinued to expedite clearance and support trade facilitation.
Advance Authorizations will be debited exclusively through the EDI system and manual debit by Group Appraisers is discontinued to avoid duplication and reduce clearance delays; importers facing difficulties should notify the Additional Commissioner (Gr.VII D), NS IV.
04/2016 - 11-02-2016 Customs
Standard Operating Procedure for movement of import/export cargo laden trucks between India & Bangladesh through Land Customs Station, Integrated Check Post (ICP), Petrapole-regd.
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Car pass system for cross border cargo movement ensures authorised single entry/exit and structured customs clearance procedures.
Standardised SOP prescribes time bound movement and clearance of cargo trucks between India and Bangladesh via ICP Petrapole, using a Car Pass System for single entry/exit authorisations, electronic filing of Import General Manifests and Bills of Export through the Customs EDI system, unloading and transhipment in CWC warehouses (including cold storage for perishables), and operation of a Risk Management System to expedite consignments deemed compliant, with quarantine, examination, appraisal and supervisory clearance procedures integrated into customs processing.
Trade Notice No. 6/AM16 - 10-02-2016 DGFT
No routine hand delivery of documents, except in cases of urgency
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No routine hand delivery of documents: use electronic portal for status; postal delays addressed with local Speed Post providers.
No routine hand delivery of documents will be made except in urgent cases; applicants must use the e.com portal and their digital key to view generated deficiency and rejection letters rather than rely on physical collection. Local Speed Post should normally deliver next day and the office will engage postal authorities if delays persist. Online filing difficulties in Pune may be due to local internet congestion rather than central server faults; trade bodies should coordinate with Internet Service Providers and seek regulator assistance if needed.
TRADE NOTICE No. 01/2016 - 10-02-2016 Central Excise
Introduction of facility of payment of rebate/refund claims amount Directly to the assessee /exporters' Bank Account
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Direct electronic payment of sanctioned rebate/refund amounts to assessee/exporter bank accounts via RTGS/NEFT.
The Bangalore V Central Excise Commissionerate introduced a facility effective 10.02.2016 for payment of sanctioned rebate/refund amounts directly to assessee/exporter bank accounts via RTGS/NEFT. Fresh claims require a one-time bank-certified authorization in duplicate and a cancelled cheque (Annexure A); pending claims must submit authorizations by 10.02.2016. Refund authorities will forward a signed beneficiary list (Annexure B), a consolidated cheque to the designated bank, original authorizations and a soft copy; the bank will credit individual accounts after deducting applicable NEFT/RTGS charges per RBI guidelines.
F. No. 282/13/2015-IT-(Inv.-V)/566 - 10-02-2016 Income Tax
Instructions for handling in Inbound Data received from US under FATCA for F. Y. 2014
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Inbound FATCA data handling centralises receipt, prioritisation and dissemination of actionable cases for tax verification and enforcement.
The DIT (I & CI), New Delhi is the Nodal Officer for inbound FATCA/CRS data: receive data from the Competent Authority, prioritise into quantum slabs, segregate high risk cases, populate PANs using internal systems, requisition ROI for bulk matching, identify mismatches (non filing, missing/incomplete Schedule FA, nondisclosure or understatement), segregate actionable cases and disseminate them to jurisdictional DsIT (I & CI) on password protected media, transmit deficient data back to the Competent Authority, act as repository for non actionable cases, and collate utilisation reports for CBDT.
52 - 10-02-2016 Income Tax
Addition of new Address functionality for NMS cases in AIMS module
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Address selection for non-filer notices updated to use addresses from tax returns and Annual Information Return.
The AIMS module for NMS cases now permits system-generated letters to use addresses recorded in the Return of Income and the Annual Information Return in addition to the PAN database address, and field formations are to be informed of this change so correspondence to non-filers can utilize these additional address sources.
17/2016 - 10-02-2016 DGFT
Clarification on the Notification No 38 dated 5.2.2016 regarding Minimum Import Price (MIP) on Iron & Steel under Chapter 72 of ITC (HS) 2012 - Schedule 1 Import Policy
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Minimum Import Price requirement restricts iron and steel imports below the prescribed unit value and mandates LC registration.
Imports of iron and steel on or after 5 February 2016 must have a unit CIF/landed value equal to or above the specified Minimum Import Price; consignments below that value are restricted and cannot be cleared by paying duty on the MIP. Shipment date governs applicability, exemptions apply only to letters of credit entered before the Notification subject to Para 1.05(b) of the Foreign Trade Policy, and irrevocable letters of credit must be registered with the jurisdictional Regional Authority within 15 days.
16/2015 - 10-02-2016 DGFT
Closure of Advance Authorisation licences as per para 4.16(a) of FTP 2009-14, pending for want of payment to be received from Foreign currency account of SEZ unit
Show AI Summary
Payment realisation from SEZ Foreign Currency Account - FCA-only requirement applies to newer FTP; earlier licences may allow INR realisation.
Closure and redemption of Advance Authorisation and DFIA licences where supplies to SEZ units resulted in payment realised in Indian Rupees may be allowed if the transaction conforms to the provisions of FTP 2009-14, since that regime did not require payment from the SEZ unit's Foreign Currency Account; licences issued under the subsequent FTP remain subject to the FCA realisation requirement for discharge of export obligation.
Facility Notice No. 07/2016 - 09-02-2016 Customs
Introduction of electronic payment/remittance of sanctioned refund amounts by way of RTGS/ NEFT facility offered by the SBI, Kandla for every sanctioned refund claims
Show AI Summary
Electronic refund payment via RTGS/NEFT introduced to remit sanctioned refunds directly to beneficiaries' bank accounts with reconciliation.
Electronic payment of sanctioned refund claims via RTGS/NEFT through SBI Kandla replaces manual cheque dispatch. Claimants must submit a one-time bank-certified authorization; the sanctioning authority sends a signed statement of sanctioned orders, a consolidated cheque, and a soft copy to the bank. The bank credits individual accounts after deducting applicable NEFT/RTGS charges. Reconciliation uses bank-generated UTRs and periodic scrolls; UTR reports and cheque details are forwarded to the PAO monthly for reconciliation and discrepancy reporting.
F.No.276/114/2015-CX.8A - 09-02-2016 Central Excise
Effect of 'in limine' dismissal of Special Leave Petition (SLP) by the Supreme Court and Filing of Review Petition in Supreme Court
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In limine dismissal of special leave petitions - guidance on filing review petitions and administrative handling procedures.
Instruction addressing the effect of in limine dismissal of Special Leave Petitions and the procedural position on filing a review petition, communicated to Principal Chief Commissioners, Chief Commissioners and Director Generals in customs, central excise and service tax administrations as internal administrative guidance for uniform handling and compliance.
F. No. 4(2)/2015-Paper - S.O. 447(E) - 09-02-2016 Indian Laws
Newsprint Control (Amendment) Order, 2016
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Newsprint Control amendment adds a new mill to the Schedule, expanding permitted mills and effective on publication.
The Central Government, under section 18G of the Industries (Development and Regulation) Act, 1951, amends the Newsprint Control Order, 2004 by inserting a new serial entry in the Schedule (item 4) adding M/s. Sripathi Paper & Boards Pvt. Ltd., Unit I, Anaikuttam Post, Sivakasi, Virudhvnagar, Tamil Nadu. The Newsprint Control (Amendment) Order, 2016 is effective on publication in the Official Gazette and expands the Schedule of permitted mills without modifying other terms of the principal order.
296/137/2013-CX-9/CPGRAMS/Pt.VI - 09-02-2016 Central Excise
Online system for monitoring the follow up action taken during the presentation made before the Prime Minister-Forwarding of minutes of PRAGATI meeting held on 27th Jan, 2016 for follow up action on the directions given by Hon’ble PM
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Grievance redressal tightened: officials must ensure timely responses and escalate repeat-complaint locations for vigilance referral.
The Board directs strict monitoring of CPGRAMS grievance redressal, enforcing remedial timelines with interim replies when resolution is delayed, identification and verification of officers/locations with repeat complaints for referral to D.G. Vigilance, mandatory periodic review of grievances by senior officials to assess quality of disposal, and enhanced use of technology including Airport CCTV and continuous customs clearance to improve transparency and facilitation.
06/2016 - 09-02-2016 Customs
Amendments effective 11.2.2016 to the All Industry Rates of Duty Drawback
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Duty Drawback AIR revised, with new tariff entries and adjusted caps altering coverage and rates under the notification.
Amendments to the All Industry Rates (AIR) of Duty Drawback, effective 11 February 2016 under Notification No. 22/2016 Customs (N.T.), revise tariff coverage, create separate tariff entries with AIRs and caps for specified product varieties and blends, restructure sub headings to distinguish drawback caps, expand item descriptions to include additional products, increase rates/caps for selected tariff lines, provide composite AIRs for all footwear under headings 6401 and 6402, and mandate issuance of public notices and reporting of implementation difficulties to the Board.

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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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