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Circulars
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15/2015 - 20-02-2015 Customs
Procedures for grant of Letter of Factory Stuffing Permission (LoFSP) to the Exporters –reg
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Factory stuffing permission: serious compliance violations bar grant while technical disputes may not prevent issuance.
Procedures distinguish serious and technical cases for grant of Letter of Factory Stuffing Permission (LoFSP): serious cases (duty evasion, mis declaration, clandestine removal, fraudulent intent, non registration, SCNs or recovery proceedings) will prevent grant of LoFSP, whereas technical disputes (minor amendments, arguable audit objections, classification/valuation issues) will not automatically bar issuance; allied Act cases decided on merits and periodic verification of exporters' track records will inform permission decisions.
05/2015 - 20-02-2015 Customs
Amendments to certain All Industry Rate of Duty Drawback-Reg.
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All Industry Rate amendments update tariff-specific duty drawback rates and caps, and allow brand-rate drawback on rice exports.
Amendments revise the All Industry Rate duty drawback scheme by adjusting tariff-specific rates, creating separate tariff entries for specified products, changing drawback caps and composite rates for multiple tariff lines, prescribing a uniform rate for optical fibre cable, and enabling drawback under the brand rate route for export of rice, requiring trade compliance with updated customs treatment of drawback claims.
F.No.500/56/2014-FT&TR-IV/290 - 19-02-2015 Income Tax
Request for Exchange of Information from field offices of time barring assessment cases
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Extension of limitation period requires a Competent Authority reference for exchange-of-information requests to secure time exclusion.
Requests for exchange of information in impending time-bar cases must be sent to the FT&TR Division by the stated cutoff so references can be transmitted before limitation expires. An extension of the limitation period is available only when the request is made by the Competent Authority; the period from such a Competent Authority reference until receipt of information (or up to one year) is excluded from limitation, and no exclusion applies unless FT&TR forwards a Competent Authority reference.
STANDING ORDER No. 08/2015 - 18-02-2015 Customs
Finalisation of Provisional assessment of shipping bills where samples are drawn or where value is required to be determined under the Customs Valuation (Determination of Value of Export Goods) Rules, 2007 – Regarding.
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Provisional assessment of export shipping bills requires EDI recording of test-report outcomes and formal adjudication when variances arise.
Provisional assessment registers must be maintained and reasons for provisionalisation recorded. If test reports match declared particulars, the Preventive Officer shall feed them into EDI. If test reports conflict, the AC/DC in-charge shall open a file for adjudication, record the adjudication outcome and file number in EDI with the test report, make necessary changes to classification, drawback rates or value, and forward the file to the appropriate section for further action before returning it to the CFS.
79 - 18-02-2015 FEMA
Guidelines on Import of Gold by Nominated Banks / Agencies
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Import of gold: nominated banks may import on consignment while domestic sales require upfront payment and metal loans remain permitted.
The circular clarifies that the obligation to export applies only to unutilised gold imported before abolition of the prior scheme; nominated banks may import gold on a consignment basis and all domestic sales must be against upfront payment, with banks permitted to grant gold metal loans. Star and Premier Trading Houses may import on delivery against payment without end use restrictions, and imports of coins and medallions are permitted though banks remain temporarily restricted from selling them. Directions are issued under the Foreign Exchange Management Act.
87 (RE-2013)/2009-2014 - 17-02-2015 DGFT
Cancellation of validity of Multiple IECs against single PAN – reg.
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Single PAN single IEC requirement: additional IECs will be deactivated unless holders surrender extra IECs to authorities.
Only one IEC shall be issued against a single PAN. Where multiple IECs exist for one PAN, excess IECs will be deactivated suo moto after the compliance date, and holders may retain one IEC while surrendering others to the concerned Regional Authorities for cancellation within the prescribed timeframe to regularise records and maintain data integrity.
86 (RE- 2013)/2009-2014 - 16-02-2015 DGFT
Revision in Appendix 37 A of Handbook of Procedure – Volume I.
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VKGUY benefit eligibility clarified: product descriptions determine entitlement, irrespective of HS codes, for the specified export period.
Amendment to Appendix 37A revises ITC HS codes for specified VKGUY items and reassigns Tamarind Kernel Powder to a new entry. Affected items retain previously notified incentive rates. For exports between 25 February 2014 and the date of this Public Notice, VKGUY benefits shall be admissible based on product description per Public Notice No. 52 irrespective of the ITC (HS) code in shipping bills; that intervening period will not be counted for late cut calculation and the date of this Public Notice will be deemed the date of export.
26/2014-15 - 16-02-2015 VAT - Delhi
Filing of reconciliation return for the year 2013-14.
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Reconciliation return filing deadline extended for dealers with inter state concessional or form based sales; online Form 9 required.
The Commissioner extended the online filing deadline for the reconciliation return in Form 9 for the year 2013-14 under Rule 4 (Central Sales Tax (Delhi) Rules) and Rule 49A (Delhi VAT Rules), updating Circular No.21 of 2014-15. Filing in Form 9 is required only of dealers who made inter state sales at concessional rates against statutory forms C, transferred stock against F forms, sold against H forms to non Delhi dealers, or claimed deductions against E I/E II or I/J forms; others need not file.
25/2014-15 - 16-02-2015 VAT - Delhi
Filing of online return for third quarter of 2014-15 – extension of period thereof.
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Extension of return filing deadline: third-quarter VAT returns deadline extended; tax payment obligations remain unchanged.
Under authority of Rule 49A of the Delhi VAT Rules, the last date for filing online or hard-copy third-quarter VAT returns for 2014-15 in DVAT forms with required annexures is extended to 15/02/2015, while tax payment obligations continue to be discharged in the usual manner; dealers filing with a digital signature need not submit the hard-copy return/Form DVAT-56.
PUBLIC NOTICE NO. 10/2015 - 13-02-2015 Customs
Amendments to certain All Industry Rates of Duty Drawback
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All Industry Duty Drawback amendments require trade participants and clearing agents to follow the circulated compliance instructions strictly.
Amendments to certain All Industry Rates of Duty Drawback were circulated through a customs public notice enclosing Circular No. 06/2015-Customs. Trade participants and clearing agents were notified for information, guidance and necessary action, and were instructed to ensure strict compliance with the circular. Difficulties in complying with the instructions were to be promptly reported to the customs office.
F. No. 1/13/2013-CL.V-Part - 13-02-2015 Companies Law
Companies (Removal Of Difficulties) Order, 2015
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Small company definition tightened to require both statutory thresholds, and financial firms exempted for ordinary securities acquisitions.
The Order amends clause (85) of section 2 to require that both thresholds for classification as a small company be satisfied, replacing the prior disjunctive wording. It further inserts an item in section 186(11)(b) explicitly exempting acquisitions of securities made "in the ordinary course of business" by banking companies, insurance companies, and housing finance companies, thereby clarifying their entitlement to the statutory exemption.
85 (RE-2013)/2009-2014 - 13-02-2015 DGFT
Fees for Online IEC Applications: Corrigendum to Public Notice. 79 / (RE-2013)/2009-2014 dated the 31st December, 2014.
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Application fee correction for online IEC: regulatory corrigendum reduces the stated online IEC application fee under trade policy.
The Director General of Foreign Trade, under paragraph 2.4 of the Foreign Trade Policy (2009-2014), issues a corrigendum to Public Notice No.79/(RE-2013)/2009-2014 clarifying that the application fee for online IEC applications should be read as Rs. 250 instead of Rs. 500, and directs that the corrected fee figure be applied to online IEC processing.
78 - 13-02-2015 FEMA
Risk Management and Inter Bank Dealings: Foreign Currency (FCY) – INR Swaps
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Re-entry into FCY INR swaps permitted only after expiry of the original swap tenor to hedge surviving underlying exposures.
Residents with surviving underlying exposures may, after cancellation of a swap contract, re-enter into a fresh Foreign Currency-INR swap only after the expiry of the tenor of the originally cancelled swap; all other operational guidelines, terms and conditions governing FCY-INR swaps remain unchanged.
F.No.286/15/2015-IT (Inv.II) - 12-02-2015 Income Tax
Providing manpower for searches etc. requisitioned by the Investigation Directorates-regarding
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Manpower requisitions for tax investigations should not be refused, subject to limited extraordinary circumstances, and regions must ensure compliance.
Manpower requisitions by Investigation Directorates for search and related investigative activities should normally not be refused, and field formations are required to provide the requested personnel except in extraordinary circumstances; Principal Chief Commissioners must ensure communication and compliance within their regions.
77 - 12-02-2015 FEMA
Foreign Direct Investment –Reporting under FDI Scheme on the e-Biz platform
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Foreign Direct Investment reporting enabled on e Biz platform, allowing online ARF and FCGPR filing with AD verification for UIN allocation.
Enables online reporting of Foreign Direct Investment on the e Biz platform via ARF and FCGPR services: companies upload digitally signed forms; Authorised Dealer Category I banks must download, verify and re upload verified forms for RBI processing and Unique Identification Number allocation. The online facility is additional to the existing manual reporting, and ADs must access the portal through NIC provided VPN accounts and assist customers; VPN financial arrangements will be finalised separately. The directions are issued under FEMA and do not affect other statutory permissions.
76 - 12-02-2015 FEMA
Foreign Exchange Management Act, 1999 – Import of Goods into India
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Import payment procedure: requirement of Form A-1 removed; authorised banks must verify transaction bonafides under FEMA.
Dispenses with the requirement of submitting Form A-1 for import payments; AD Category I banks must obtain requisite importer details and satisfy themselves of the bonafides of transactions before effecting remittances. Directions issued under Section 10(4) and Section 11(1) of FEMA, 1999 and without prejudice to other legal permissions.
07/2015 - 12-02-2015 Customs
List of documents required for KYC verification by Authorised Couriers
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KYC requirements: two documents (ID and address), Aadhaar accepted; courier outsourcing permissions to be granted within seven days.
Authorised couriers must collect two KYC documents from individuals-one as proof of identity and one as proof of address-unless a single listed document provides both; Aadhaar Card is added as an acceptable document. Existing KYC rules for non-individuals remain. Permissions for outsourcing under the relevant courier regulations must be granted without delay and within seven days, and re-export requests for mis routed consignments should ordinarily be decided within two days. Prior related circulars are modified accordingly and compliance is to be enforced.
03/2015 - 12-02-2015 Income Tax
Clarification regarding 'Amounts not deductible' under sub-clause (i) of clause (a) of section 40 of Income-tax Act, 1961 ('Act')-regarding.
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Withholding tax scope: disallowance under section 40(a)(i) based on the portion chargeable to tax as determined under section 195.
The taxable portion of a remittance, as determined by the Assessing Officer for the purposes of tax deduction at source, shall form the basis for any disallowance under section 40(a)(i); determinations made under the statutory pre determination mechanisms will similarly govern such disallowance.
75 - 11-02-2015 FEMA
Exim Bank's Line of Credit of USD 22.50 million to the Government of the Republic of Gambia
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Line of credit conditions require majority India sourced supplies, specified letter of credit and disbursement timelines and reporting.
Exim Bank's LOC to the Government of the Republic of Gambia finances eligible exports for an electrification project, requiring at least 75 percent of each contract's goods and services to be supplied from India and permitting up to 25 percent foreign procurement. The agreement prescribes distinct timelines for opening Letters of Credit and disbursement, mandates EDF/SDF reporting for shipments, disallows agency commission under the LOC while permitting exporter-funded commission from permitted forex balances subject to AD Category I bank oversight, and is issued under sections 10(4) and 11(1) of FEMA, 1999.
06/2015 - 11-02-2015 Customs
Amendments to certain All Industry Rates of Duty Drawback - Reg.
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Amendments to All Industry Rates of Duty Drawback update tariff entries, drawback rates, caps and brand-rate eligibility for exports.
Amendments revise the All Industry Rates of duty drawback by adding separate tariff entries for specified items, changing drawback rates and caps for multiple headings, prescribing a defined rate for optical fibre cable, providing composite rates for certain sections, and enabling drawback under the brand rate route for rice exports; administrative guidance and publication of notices are directed, with implementation issues to be reported 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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