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Circulars
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F. III/64/DT&T/2011/Estt/Pf-II/8598-04 - 21-11-2013 VAT - Delhi
Mismatch in Form 2A / 2B
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Delegation of assessment power reassigned to resolve Form 2A/2B data mismatches in specified wards immediately.
The power to conduct default assessments and review assessments for Form 2A/2B data mismatches is reassigned to a newly designated VATO for dealers in the specified wards of Zone VII, replacing the earlier designee; the rest of the prior order remains unchanged and the modification is effective immediately with competent authority approval.
U-11011/04/2012-PITNDPS - 20-11-2013 Customs
Detention order
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Detention order under Prevention of Illicit Traffic Act directs individual to appear before an intelligence officer after Gazette publication.
A preventive detention order under the Prevention of Illicit Traffic Act initially directed custody of Pankaj Kumar Shukla to prevent illicit trafficking; the Central Government, believing him to have absconded or to be concealing himself, now invokes clause (b) of Section 8(1) to direct his appearance before the specified Intelligence Officer at the Directorate of Revenue Intelligence, Delhi Zonal Unit, within the period prescribed after the order's publication in the Official Gazette.
U-11011/02/2012-PITNDPS - 20-11-2013 Customs
Detention order
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Preventive detention under PITA: person directed to appear before an intelligence officer within ten days of Gazette publication.
On the Central Government's belief that the individual has absconded or is concealing himself so the detention order cannot be executed, the Government, exercising the power in clause (b) of Section 8(1), directs the person to appear before a designated Intelligence Officer within ten days of publication of the order in the Official Gazette; the directive specifies the officer's office location for personal appearance and functions as service of the order where personal execution of detention is impeded by absconding or concealment.
TRADE FACILITY No. 33/2013 - 20-11-2013 Customs
Implementation of Risk Management System (RMS) in Imports
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Risk Management System enables self-assessed import clearances with system selection for examination and post-clearance audits.
Electronic Risk Management System (RMS) processing of Bills of Entry and IGMs will permit self-assessed BEs to obtain out-of-charge without routine officer assessment or examination, while selected BEs are routed for appraisal, examination or assessment based on risk parameters or random selection. Accredited Clients receive facilitation subject to CCRs and random checks. The RMS drives system-driven bond debits, selection for Post-Clearance Audit, and prints Compulsory Compliance Requirements linked to allied laws, requiring accurate BE data and submission of prescribed documents at out-of-charge.
CENTRAL EXCISE TRADE NOTICE NO. 03/2013 - 20-11-2013 Central Excise
Clarification regarding classification of Structural Components of Boiler and Admissibility of CENVAT Credit On these Structural Components
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Cenvat credit admissibility clarified: boiler parts qualify, foundation or support structure components do not, assessed case by case.
Clarification addresses classification of boiler structural components and the permissibility of Cenvat Credit. Components that are functionally parts of the boiler are classifiable as boiler parts and eligible for Cenvat Credit, while components used for laying foundations or making supporting structures for capital goods are excluded. Whether an item is a boiler part or a support component is a question of fact to be decided case by case by reference to its nature and use under existing legal provisions and judicial pronouncements.
38 (RE-2013) / 2009-14 - 20-11-2013 DGFT
Permission for export of Finished Leather, Wet Blue and EI Tanned Leather through ICDs/CFSs.
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Export permission through ICDs/CFSs expands permitted exit points for finished and semi-processed leather under existing testing rules.
Export of Finished Leather, Wet Blue and EI Tanned Leather is permitted through ICDs/CFSs identified/notified by Customs at Chennai, Mumbai and Kolkata in addition to earlier notified seaports and airports, and the existing procedure for drawal of samples and testing prescribed in Public Notice No. 23 dated 13.08.2013 shall continue to apply.
26/2013-14 - 20-11-2013 VAT - Delhi
Filing of online return for 2nd quarter of 2013-14 – extension of period thereof.
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Extension of filing deadline for quarterly VAT returns; online and hard copy submission dates extended, payment procedure unchanged.
The Commissioner extends the last date for online filing of second quarter VAT returns for 2013-14 in Forms DVAT 16, DVAT 17 and DVAT 48 with required annexures and provides a later date for submission of the hard copy returns with enclosures; tax payment procedures remain as previously prescribed.
Instruction No.17/2013 - 19-11-2013 Income Tax
Issues relating to export of computer software Direct tax benefits -Clarification reg.
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Tax benefit clarifications for software exports require field authorities to follow guidance and refrain from further appeals.
Field authorities must follow the CBDT Circular clarifying tax treatment of computer software export benefits; Assessing Officers taking divergent views are to conform to the Circular in letter and spirit, and no further appeals should be filed on issues already clarified by the Circular even if assessments predate it.
Instruction No. 79 - 19-11-2013 SEZ
Uniform list of services to be followed in SEZs — regarding.
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Default authorised services expanded to include Rent a cab and SEZ Online; UACs to ordinarily permit listed services.
The Department of Commerce has expanded the SEZ uniform default authorised services list to include Rent a cab Scheme Operator's Services and SEZ Online Services. Unit Approval Committees are to ordinarily permit the approved uniform list as default authorised services unless contrary reasons arise; services not included in the uniform list remain subject to UAC decision on merit. Development Commissioners and UACs may further expand the list to facilitate units and developers in their zones.
76 - 19-11-2013 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 value revised, affecting deferred payment protocols and requiring AD Category I banks to notify constituents under FEMA.
The Reserve Bank fixed a revised rupee valuation of the Special Currency Basket for application to the Deferred Payment Protocols with effect from the specified date, instructing Authorised Dealer Category I banks to inform their constituents; the circular is issued under the Foreign Exchange Management Act and without prejudice to other legal permissions.
75 - 19-11-2013 FEMA
Trade Credit for imports into India- Online submission of data on issuance of Guarantee/Letter of Undertaking (LoU) /Letter of Comfort (LoC) by ADs
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XBRL reporting requirement: AD banks must submit guarantees, LoUs and LoCs data online; manual filings discontinued promptly.
AD Category I banks must stop manual and emailed Excel reporting of guarantees, LoUs and LoCs and instead submit consolidated quarterly data via the Reserve Bank's XBRL platform using prescribed Form LOU; credentials must be obtained from the RBI, technical guidance is available, and from the quarter ending December 31, 2013 data are to be uploaded only on XBRL by the 10th of the succeeding month.
18/2013 - 19-11-2013 Companies Law
Clarification with regard to applicability of provision of Section 372A of the Companies Act, 1956.
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Inter corporate loan provision remains in force until the corresponding provision of the new Companies Act is notified.
The circular confirms that the inter corporate loan provision under Section 372A of the Companies Act, 1956 continues to remain in force until the corresponding provision in the Companies Act, 2013 is notified; it also notes that the new Act's provision on loans to directors has been notified while the provision replacing Section 372A has not yet been brought into force.
09/2013 - 19-11-2013 Income Tax
Clarification in respect of Circular No.5/2010 – F. No. 142/13/2010 –SO (TPL) dated 03.06.2010- regarding.
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Dispute Resolution Panel procedure requires forwarding draft assessment to eligible taxpayers for variations occurring on or after the effective date.
Section 144C was inserted with effect from 1 April 2009. The Assessing Officer is required to forward a draft assessment order to an eligible assessee if he proposes, on or after 1 October 2009, any variation in income or loss returned which is prejudicial to that assessee. That requirement applies to any order proposing such a variation on or after 1 October 2009 irrespective of the assessment year to which the order pertains; consequential amendments referred to earlier shall also apply from 1 October 2009.
CIR/CFD/POLICYCELL/13/2013 - 18-11-2013 SEBI
Compliance with the provisions of Equity Listing Agreement by listed companies – Monitoring by Stock Exchanges
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Monitoring of listing compliance: stock exchanges must verify disclosures, seek clarifications, and report unsatisfactory responses for enforcement.
Recognised Stock Exchanges must establish staffed frameworks to monitor the adequacy and accuracy of listed companies' disclosures under the Equity Listing Agreement, detect violations of securities laws and the Listing Agreement, seek timely clarifications from issuers, publish queries and responses with original disclosures, treat unsatisfactory or absent replies as non compliance subject to fines and suspension procedures, report such cases to the regulator via an "Exception Report," and set up a dedicated monitoring cell while disclosing responsible promoters, directors or key managerial personnel in cases of default.
37/2009-2014 (RE- 2013) - 14-11-2013 DGFT
Advance Authorization for export of an item which is otherwise prohibited for export
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Advance authorization for prohibited exports allows conditional export subject to pre-import norms and strict penalties.
Advance authorization is permitted for otherwise prohibited export items subject to pre-import conditions under notified SION or prior fixation of norms by the Norms Committee, with import/export only through EDI-enabled ports. Imported inputs are subject to an actual user condition and cannot be transferred for any purpose. Export obligations are time-bound to a fixed Export Obligation Period from import clearance with no extensions; non-fulfilment or shortfall in value addition attracts a penalty multiple on the CIF value plus duty and interest.
36/2013 - 14-11-2013 Customs
Customs - Speedy Assessment of Inbound Postal Articles - reg.
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Speedy assessment of inbound postal articles requires timely consignee response to Call Memos or assessment may proceed.
Details of issued Call Memos for inbound postal consignments are published on the Bangalore Customs website via a "Foreign Post Office Assessment" link where entry of the Foreign Parcel Track (FPT) number displays any Call Memo for that consignment; consignees must furnish the requisite information promptly after posting on the website, and if reply is unduly delayed the department may complete assessment based on departmental documents without further reference to the consignee.
25/2013-14 - 14-11-2013 VAT - Delhi
Filing of online return for 2nd quarter of 2013-14 – extension of period thereof in respect of DVAT-48
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Filing deadline extension for quarterly DVAT-48 online returns; final date extended to allow additional time for submission with enclosures.
The Commissioner, invoking Rule 49A of the Delhi Value Added Tax Rules, 2005, extended the last date for online filing of the second-quarter return in Form DVAT-48, along with required enclosures, to 20-11-2013 as a partial modification of the earlier departmental circular.
07/FT&TR/2013 - 14-11-2013 Income Tax
U/S 144C Income Tax Act 1961 - Modification to Order No. 5/FT&TR/2013 dated 4th November, 2013.
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Dispute Resolution Panel jurisdiction allocations assign eligible assessees to specific DRPs based on headquarters, state and name initials.
The order designates specific Dispute Resolution Panels at Delhi and Mumbai to exercise powers and perform functions under the dispute resolution provisions for eligible assessees, allocating cases by headquarters, state and the initial letters of assessee names to distribute workload and improve DRP functioning, with CBDT chairperson approval.
F. NO. DIT(S)-II/CPC/2013-14/UNPAID SELF-ASSESSMENT TAX - 13-11-2013 Income Tax
SECTION 139 OF THE INCOME-TAX ACT, 1961 - DEEMED DEFECTIVE RETURN - E-RETURNS OF A.Y. 2013-14 WHERE UNPAID SELF-ASSESSMENT TAX EXISTS ON THE DATE OF FILING OF RETURN
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Deemed defective return under section 139(9): unpaid self-assessment tax on e-filing requires notice and corrected upload.
Unpaid self-assessment tax at e-filing renders the return a deemed defective return under section 139(9); CPC will identify such returns, issue notices requiring payment and upload of corrected returns via the e-filing "response to notice" facility (with CPC reference/password where applicable), suppressing acknowledgment generation until corrected returns with payment details are received. CPC will forward monthly lists of unrectified cases to jurisdictional AOs for follow-up, and Directorate of Systems will refresh case lists periodically after removals for rectified returns.
36/2013 - 13-11-2013 Customs
Declaration of Details of inputs in the Shipping fills filed under Advance Authorisation/DFIA Scheme – reg.
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Specific input declaration in Shipping Bills required to enable redemption of Advance Authorisation and discharge of export obligation.
Shipping Bills under Advance Authorisation/DFIA must record the specific name/description of each input used when SION permits generic or alternative inputs; the input names endorsed in Shipping Bills must exactly match descriptions in the corresponding Bill of Entry, otherwise the Authorisation will not be redeemed and the inputs will not be allowed at discharge of export obligation.

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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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