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Circulars
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F. No. 711/20/2013-Cus (AS) - 14-08-2014 Customs
Draft Circular pertaining to disposal of seized/confiscated cylinder filled with refrigerant gases seeking comments thereon- reg.
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Disposal of seized refrigerant cylinders restricted to PESO licensed producers, requiring export or sanctioned destruction under ODS rules.
Disposal by auction of seized/confiscated refrigerant cylinders is restricted to firms holding valid licences under the Gas Cylinder Rules and PESO approved capacity to decant, purify, repack, store and handle refrigerants; purchasers must be specifically permitted in writing to decant by the Chief Controller of Explosives and must undertake that material bought from Customs is exported or destroyed in accordance with applicable ODS rules. Cylinders must be de shaped and scrapped per Rule 36 and IS:9200 with reports sent to the Chief Controller.
34/2014 - 12-08-2014 Companies Law
Company Law Settlement Scheme, 2014
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Company Law Settlement Scheme lets defaulting companies regularise filings with reduced additional fees and obtain immunity certificates.
The Company Law Settlement Scheme, 2014 permits defaulting companies with documents due up to 30 June 2014 to file belated annual returns and financial statements between 15 August and 15 October 2014, pay statutory fees plus an additional fee equal to 25% of the actual additional fee, withdraw related appeals, and apply for an immunity certificate from prosecution; inactive companies may apply for dormant status or striking off at 25% of the relevant fees, while specified forms and companies already facing striking off or vanishing company processes are excluded.
20 - 12-08-2014 FEMA
Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR
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Special Currency Basket valuation revised; authorised dealer banks must apply and notify constituents under FEMA directions.
The circular fixes the Rupee value of the Special Currency Basket at Rs. 83.137417 effective August 12, 2014, revising the earlier indicated value, and directs Authorised Dealer Category I banks to apply the revised valuation and notify their constituents; the Directions are issued under sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999 and are without prejudice to other legal permissions or approvals.
F.No.609/156/2013-DBK - 11-08-2014 Customs
Board’s Instruction F. No. 609/156/2013-DBK dated 25.02.2014.
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Export obligation monitoring: Chief Commissioners to submit reports only for March, July and November for compilation.
Chief Commissioners must continue using the prescribed monthly reporting template to monitor cases where export obligation periods and time for furnishing evidence have expired, but shall submit reports to the inspection office only for months ending March, July and November; only these triannual reports will be compiled by the inspection office and made available to the Board, while other monthly reports remain for local monitoring and follow-up.
19 - 11-08-2014 FEMA
Liberalised Remittance Scheme for resident individuals-clarification
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Liberalised Remittance Scheme permits acquisition of immovable property abroad and withdraws related post facto reporting.
The Liberalised Remittance Scheme for resident individuals is clarified to permit use for acquisition of immovable property abroad, and the prior post facto reporting requirement applicable to such remittances is withdrawn; these directions are issued under the Foreign Exchange Management Act and remain subject to any other statutory permissions or approvals.
CIR/MRD/DP/ 24 /2014 - 08-08-2014 SEBI
Expanding the framework of Offer for Sale (OFS) of Shares through stock exchange mechanism
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Offer for Sale expansion: retail reservation and non promoter participation enabled, with separate cut off pricing and allocation rules.
SEBI expands the OFS mechanism to be available to top 200 companies by market capitalization and permits non promoter shareholders holding at least 10% to offer shares. A minimum 10% of every OFS must be reserved for retail investors (defined by an aggregate bid value cap), with cut off prices and allocations determined separately for retail and non retail categories; unutilized retail portions roll to non retail and excess retail demand at cut off is allotted proportionately. Sellers must notify exchanges on prescribed timelines, exchanges must disseminate notices immediately, and disclosed retail discounts may apply to allocation prices.
08/2014-15 - 08-08-2014 VAT - Delhi
Filing of online return for 1st quarter of 2014-15 – extension of period thereof.
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Filing extension for VAT returns granted, streamlining online digital signature submissions and payment procedures and deadlines.
Extension of the filing period permits deferred submission of first-quarter VAT returns in Form DVAT-16, DVAT-17 and DVAT-48 with annexures; tax payments remain payable as required under the VAT statute. Dealers filing with a digital signature are not required to submit a hard copy of the return/Form DVAT-56.
01/2014 - 08-08-2014 Service Tax
Refund/Rebate claims through ACES only.
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Refund and rebate filing through ACES mandatory to streamline claim processing and generate export data for faster disposals.
Refund and rebate claims in the Aurangabad Commissionerate must be filed exclusively through the ACES electronic filing modules, now fully functional for Refund, Rebate and Export transactions. The ACES modules will generate an export database to enable smoother and faster processing of rebate claims. Supporting documentary evidence may be submitted in hard copy or uploaded with electronic claims to avoid delay, and trade associations should inform members. Technical contacts are provided for assistance with the procedure.
11/2014 - 07-08-2014 DGFT
Review of SIONs A-1443, A-1170, A-3627 and K-134
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SION review: submission of production and consumption data required or export entitlement under Advance Authorization and DFIA may cease.
DGFT has requested manufacturers and Export Promotion Councils to submit production and consumption data for export products covered by specified SIONs to review those SIONs; failure to provide the data by the deadline will result in stoppage of benefits under Advance Authorization and DFIA and administrative modification of the SIONs based on available data.
68 (RE-2013)/2009-2014 - 06-08-2014 DGFT
Deferment in the date of effect of implementation of bar-coding on Mono-carton as Secondary Level Packaging on export consignment of pharmaceuticals and drugs for tracing and tracking purpose.
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Bar-coding requirement on mono-carton secondary packaging deferred, postponing implementation while retaining existing notice provisions.
Deferment of the bar-coding requirement on mono-carton as secondary-level packaging for export consignments of pharmaceuticals amends Public Notice No. 62 to postpone the effective date for mandatory bar-coding, while leaving all other provisions of Public Notice No. 62 unchanged.
34/2014 - 05-08-2014 Customs
Import of Edible/ Food Products -
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Import controls on food safety: randomized testing, labeling and shelf life requirements govern clearance and laboratory testing procedures.
Import controls integrate Customs with food safety law by permitting Customs officers to draw samples for testing at Central Food Laboratories or authorized labs when FSSAI or Port Health Officers are unavailable; high risk consignments require mandatory testing, perishables may be cleared on trusted certificates with random post clearance sampling, and non perishables must satisfy labeling and initial consecutive consignment testing before eligibility for randomized checks.
121 OF 2014 - 05-08-2014 Income Tax
DISTRIBUTION OF ZONES & WORK ARRANGEMENTS OF SPECIFIED MEMBERS OF CBDT W.E.F. 05-08-2014.
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Zonal allocation of income-tax administration assigns CBDT members specific regional responsibilities and work arrangements under central board order.
The order prescribes distribution of zonal responsibilities and work arrangements among specified Members of the Central Board of Direct Taxes, superseding the existing order and effective 5 August 2014. It assigns investigation, legal, revenue and appellate functions and specifies the Pr. CCIT zones under each Member's oversight, records substantive and additional charges for Members, and directs circulation to departmental officers, accounts units, staff associations and website publication.
07/2014-15 - 05-08-2014 VAT - Delhi
Regarding Amnesty Scheme
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Tax amnesty allows voluntary payment of tax and interest to satisfy assessments and secure waiver of penalties.
The scheme allows dealers to declare tax deficiency, pay tax and interest to satisfy assessment orders, and obtain waiver of consequential penalty. Works Contract dealers may instead opt for composition turnover tax, in which case assessment and penalty orders for the relevant period must be reviewed and nullified; payments made under the scheme are treated as recovery against issued orders and no further recovery action should be taken. Eligibility for issuance of the scheme acceptance certificate must be ascertained before nullification, and system updates must ensure nullified demands are not shown as outstanding.
01/2014-15 - Bhopal - 05-08-2014 Service Tax
Rectification of mistake of payment of Service tax deposited under wrong accounting code and wrong Service Tax Code.. reg.
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Rectification of wrong service tax posting: accounting-code errors correctable; transfers between registration codes not permitted.
Where Service Tax is paid under an incorrect accounting code but within the same Service Tax Code, the assessee must submit a written request with challan details to the Deputy/Assistant Commissioner; the department will request e-PAO or PAO to correct the entry. If payment is made under a different Service Tax Code, transfers between codes are not possible under the current system; the assessee may either adjust the amount against future liability or file a refund application, while ensuring payment under the correct Service Tax Code and bearing possible interest for delay.
06/2014-15 - 04-08-2014 VAT - Delhi
Processing of Refund claims
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VAT refund processing: verify input tax credit and authenticate supporting sales before adjusting outstanding demands.
Verification of refund claims requires two components: confirmation of Input Tax Credit via mismatch reports and Actual Tax Payment Reports, and authentication of sales supporting the refund through statutory forms, eBRC for exports, and Form 9/Annexure filings; Assessing Authorities may issue a single notice to call documents, frame assessments for mismatches or shortfall of forms, adjust un-stayed outstanding demands against refunds, and use system tools to calculate tax and interest before releasing refunds.
05/2014-15 - 04-08-2014 VAT - Delhi
The reconciliation return in CST Form 9
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Reconciliation return requirement compels eligible dealers to file CST reconciliation Form for declarations, with system-generated adjustments and limited assessments for refunds.
Eligible dealers must submit the reconciliation return in CST Form 9 reporting receipt and pendency of statutory declaration/certificate forms (including quarter-wise turnover and tax/interest liabilities); the Systems & Operation Branch will generate actions from the Form 9 data, and Assessing Authorities shall not frame central assessments related to declaration forms except where framing an assessment is necessary to process refund claims.
01/2014 - 04-08-2014 Central Excise
Clarification for Importers Notification No. 08/2014-CE(NT), 09/2014-CE(NT), 10/2014-CE(NT) & 11/2014-CE(NT) all dated 28.02.2014-regarding.
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Importer registration requirement: registered dealers must obtain separate importer registration and comply with central excise and cenvat rules.
Dealers already registered under the Central Excise Rules who deal in imported excisable goods must obtain separate registration under the importer category and follow procedures under the Central Excise Rules, the Cenvat Credit Rules and the Central Excise Act; non compliance will amount to contravention and attract enforcement.
CIR/CFD/DIL/4/2014 - 01-08-2014 SEBI
Monitoring of Compliance by Stock Exchanges
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Corporate governance: stock exchanges must monitor AGM scheduling to protect shareholder participation rights.
Stock exchanges must strengthen surveillance to detect and prevent practices that restrict shareholder participation at AGMs, such as scheduling related-company meetings with only a 15-minute interval, which prima facie prejudices investor interests. Exchanges are required to monitor listed companies' compliance with listing conditions and the Principles of Corporate Governance, and to ensure that procedures do not make it unduly difficult or expensive for shareholders to vote, in line with the revised Clause 49 effective October 1, 2014.
33/2014 - 31-07-2014 Companies Law
Clarification with regard to applicability of provisions of section 139(5) and 139(7) of the Companies Act, 2013
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C&AG audit applicability: deemed Government companies covered; companies must notify C&AG of incorporation for first auditor appointment.
Deemed Government companies are covered under sub sections (5) and (7) of section 139 of the Companies Act, 2013 for audit appointment by the CAG. The words "owned or controlled" in those subsections are to be read with the definition of control in section 2(27), so documents evidencing control are relevant to coverage. The company must primarily intimate incorporation details to the CAG immediately and also inform the relevant government so it may request appointment of first auditors.
10/2014 - 31-07-2014 Customs
First time import of goods- Verification of documents – Reg.
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First-time import document verification expanded to include excise and service tax registrations, with relaxation available on request.
First-time import document requirements at ACC, Sahar are amended to accept VAT/Sales Tax/Central Excise/Service Tax registration certificates and to accept Income Tax Return, VAT or Sales Tax Return, Central Excise Return or Service Tax Return as proof; importers unable to furnish any listed document may seek relaxation from the Additional Commissioner, and assessing officers must promptly place such files for orders, while other requirements remain unchanged.

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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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