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
47/2011 - 14-07-2011 Companies Law
Prosecution of Directors - Regarding.
Show AI Summary
Prosecution of directors: nominee directors of financial institutions to be covered by existing prosecutorial guidance for directors.
The Ministry directs that nominee directors on behalf of public financial institutions, financial institutions and banks shall be treated in the same manner as provided in paragraph 2 of General Circular No.08/2011 concerning prosecution of directors, and that Regional Directors, Registrars of Companies and Official Liquidators should apply this guidance for administrative compliance.
46/2011 - 14-07-2011 Companies Law
Waiver of approval of Central Government for payment of remuneration to professional managerial person by companies having no profits or inadequate profits.
Show AI Summary
Waiver of central approval for high remuneration to professional managerial persons where companies lack profits, subject to eligibility.
Amendment to Schedule XIII effective 14 July 2011 waives Central Government approval for payment of high remuneration by listed companies and their subsidiaries lacking profits or having inadequate profits to a professional managerial person who (a) held no direct or indirect interest in the company or its holding company during the two years before or on the date of appointment and (b) possesses a graduate-level qualification with expert and specialized knowledge; compliance with other general conditions in para (c) of Section II of Part II of Schedule XIII remains mandatory.
F. No.137/35/2011 - Service Tax - 13-07-2011 Service Tax
Representation for clarification from Ministry of Finance on applicability of service tax on deputation of ONGC officers in Directorate General of Hydrocarbons.
Show AI Summary
Manpower Recruitment or Supply Agency Service: deputation reimbursements for public-sector officers treated as taxable supply of manpower.
Deputation of employees by ONGC to DGHC for reimbursement is chargeable as Manpower Recruitment or Supply Agency's Service; making staff available, directly or indirectly, temporarily or otherwise, falls within the statutory definition and the motive, volume of activity, or profit intent are irrelevant to taxability.
64/(RE-2010)2009-2014 - 13-07-2011 DGFT
Modification of SIONs A-2913 and A-263 under Chemical & Allied Products Group.
Show AI Summary
Modification of export product descriptions clarifies sanctioned names while inputs, quantities and allowances remain unchanged.
Amendments update the export product names in SION A-2913 and SION A-263 while leaving all other SION provisions intact; inputs, input descriptions and permitted quantities remain unchanged and the revised product nomenclature is recorded in the Handbook of Procedures (Vol. II).
03/AM 2012 - 13-07-2011 DGFT
Monitoring of Export Obligation in respect of EPCG Authorizations
Show AI Summary
Export obligation reporting required for EPCG authorizations; non compliance may bar further authorizations and installation certificate compliance reiterated.
Authorization holders must submit the annual report on fulfillment of export obligation to the Regional Authority as required by Para 5.9; EPCG licence holders issued between 01.04.2010 and 31.03.2011 must file the prescribed format (file number, EPCG licence/authorization number & date, export obligation stipulated and fulfilled, EO in Rupees and USD) by 29th July 2011, non compliance may result in actions including denial of further authorizations. The notice also reiterates Para 5.3.1 requiring an installation certificate within six months of import completion and submission of related bills of entry.
02 - 13-07-2011 DGFT
IEC online facilitation
Show AI Summary
IEC online processing prioritises complete online filings for same day number generation and grants in person applicants counter priority.
Online IEC applications complete and filed by the daily cut off receive same day IEC number generation with e mail notification; later filings are processed the next working day. In person filers who are the Proprietor/Partner/Director/Signatory receive priority scrutiny at the PRO and, if complete, are issued the IEC number across the counter while the signed and photo bearing IEC document is sent by speed post.
F. No.354/9/2011 - TRU - 12-07-2011 Service Tax
CENVAT credit availment by life insurance companies reg.
Show AI Summary
CENVAT credit recovery where insurers used input credit for exempt investment services, prompting audits and verification of tax basis.
Life insurance companies availed extensive CENVAT credit while providing both taxable and exempt services; under Rule 6 they were required to maintain separate accounts or make prescribed reversals where inputs served exempt services. Many insurers appear not to have complied with these adjustment obligations, having utilised full credit; the Department requires verification of tax computation basis, recovery of credit used for exempt services, and expedited audit and adjudication of pending cases.
F.NO.137/147/2010 - SERVICE TAX - 11-07-2011 Service Tax
TAXABILITY OF EXPENDITURE IN FOREIGN CURRENCY IN THE CASE OF M/S. ONGC VIDESH LTD.
Show AI Summary
Taxability of foreign currency expenditure: factual determinations to be made by local Commissionerate, not central board.
The Board states that taxability of ONGC Videsh Ltd's foreign-currency expenditures involves complex factual questions dependent on overseas contracts, joint venture agreements and the mandate of overseas formations; such factual determinations should be examined and decided by the Commissionerate, which holds the full facts, and future factual queries should not be forwarded to the Board.
CIR/MIRSD/12/2011 - 11-07-2011 SEBI
Clarification regarding admission of Limited Liability Partnerships as members of Stock Exchanges
Show AI Summary
Admission of limited liability partnerships as exchange members enables LLPs to seek broker registration subject to membership conditions.
LLPs, as bodies corporate analogous to limited liability companies and partnership firms, may be admitted as stock exchange members subject to compliance with existing membership eligibility conditions and to the extent those conditions apply to LLPs; exchanges should publicise the clarification and amend bye-laws and rules in coordination to ensure uniform implementation.
F.No.106/Commr(ST)/2009 - 08-07-2011 Service Tax
Applicability of Service Tax on the Development fee (DF) charged at airports - reg.
Show AI Summary
Airport service tax: development fees are taxable on the gross amount charged from passengers, irrespective of accounting earmarks.
Development Fee charged at airports is taxable as airport service and service tax must be paid on the gross amount charged from passengers; accounting treatment or earmarking of portions of that gross charge for specific uses does not affect taxability or valuation, and value must be determined under the statutory provision as the gross amount charged by the service provider.
45/2011 - 08-07-2011 Companies Law
NAME AVAILABILITY GUIDELINES, 2011.
Show AI Summary
Name availability rules bar company names resembling existing companies, LLPs or trademarks; certifying professionals face liability.
Name availability bars registration of an undesirable name identical with or too nearly resembling an existing company, LLP or a registered/applied trade mark. Applicants must declare prior MCA searches, non infringement, conformity with emblems law and Guidelines, and accept responsibility. Certified e form 1A filings by specified professionals may receive online availability without ROC processing, but the certifier is liable to penal action if the name is later found impermissible; uncertified applications are processed by ROC. Reserved names lapse after sixty days and the Central Government may require post incorporation name change where resemblance is found.
44/2011 - 08-07-2011 Companies Law
Integration of Director’s Identification Number (DIN) issued under Companies Act, 1956 with Designated Partnership Identification Number (DPIN) issued under Limited Liability Partnership (LLP) Act, 2008
Show AI Summary
Integration of director identification consolidates DIN/DPIN use and mandates PAN submission to retain identifier status.
Integration of the Director's Identification Number (DIN) and Designated Partnership Identification Number (DPIN) makes the existing identifier useable for both company director and LLP designated partner purposes; no fresh DPINs will be issued and individuals must obtain DIN by filing e-form DIN 1 where required. Holders must furnish PAN via e-form DIN 4 within the prescribed timeline or face disabling of the identifier and penalties.
44/2011 - 08-07-2011 LLP
Integration of Director’s Identification Number (DIN) issued under Companies Act, 1956 with Designated Partnership Identification Number (DPIN) issued under Limited Liability Partnership (LLP) Act, 2008
Show AI Summary
Integration of identification numbers: a single DIN now serves as DPIN, streamlining regulatory identity and filing requirements.
Integration of the Director's Identification Number (DIN) and Designated Partnership Identification Number (DPIN) consolidates individual identification so a single identifier is used for both company and LLP purposes; new DPINs will not be issued and applicants for LLP designated partner status must obtain DIN by filing e form DIN 1. Existing identifier holders must furnish PAN via e form DIN 4 within the prescribed time to avoid disabling of DIN/DPIN and penalties.
28/2011 - 08-07-2011 Customs
Collection of Anti-dumping duty beyond the validity period-regarding.
Show AI Summary
Anti-dumping duty duration principle: duty stops after the statutory period unless a valid extension notification is issued.
Definitive anti-dumping duty ceases at the end of the statutory limited period measured from the date of imposition; collection beyond that period is permissible only where a fresh notification validly extends the levy for a further full period or for an interim period while a timely review is pending, and any review-conclusion notified after expiry takes effect prospectively from its date of issue.
94/2011 - 07-07-2011 Customs
Matter of import of Insecticides, Pesticides, fungicides etc.
Show AI Summary
Exemption for non insecticidal use: imported pesticides intended for non insecticidal or household purposes avoid Act registration.
Exemption applies to Schedule 3 substances intended for household or non insecticidal purposes so that registration/import permit requirements under the Insecticides Act do not apply; actual users must submit an End Use Bond, non actual user importers must provide documentary evidence and undertakings from the actual user, and failure to establish intended use will invoke the CIB & RC registration/import permit regime, with importers required to declare intended purpose in the Bill of Entry.
63 /(RE-2010)/2009-2014 - 07-07-2011 DGFT
Amendment/modification of SION, J-373.
Show AI Summary
Import entitlement modification: pesticides added to SION J-373, subject to concentration-based quantity adjustment under Foreign Trade Policy.
SION J-373 is amended to add as a permitted import item "Pesticides (Biocides/Fungicides/Herbicides/Insecticides)" at an allowed quantity of 0.01116 Kg, without change to the existing four import items or the export item Raw cotton (not carded or combed) at 1 Kg; General Note No.2 of the Chemicals and Allied Product Group applies, requiring inverse adjustment of quantity based on actual strength/concentration/purity relative to 100% concentration.
62 /(RE-2010)2009-2014 - 07-07-2011 DGFT
MODIFICATION OF SION C-1058 under Engineering Product Group.
Show AI Summary
Input substitution in SION C-1058 allows sewn gaunlet cloth as an alternative eligible input for the export product.
Amendment to SION C-1058 revises Sl. No. 3 to permit either Tubular Bags (Gaunlet) or Relevant Sewn Gaunlet Cloth as eligible inputs on a net-to-net basis, with an alternative measurement of 1.05 sq. metres per sq. metre content in the export product; no other changes to import item descriptions, quantities, or the export product are made.
43/2011 - 07-07-2011 Companies Law
Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language(XBRL) mode.
Show AI Summary
XBRL filing requirement applies to financial statements; auditors must certify XBRL filings and some sectors receive temporary fee relief.
Filing of Balance Sheet and Profit & Loss accounts in XBRL through the MCA-21 portal is required for financial statements closing on or after 31.03.2011; statutory auditors must certify XBRL-prepared financial statements prior to filing. Phase 1 classes earlier exempted from XBRL filing (notably within power, insurance, NBFC and banking sectors) that are unable to file will be exempt from additional delayed filing fees until 30.09.2011.
42/2011 - 07-07-2011 Companies Law
Payment of fees to CAs in cases where funds are not permitted from Common Pool Fund.
Show AI Summary
Payment of CA fees when Common Pool Fund is barred requires court permission and committee approval for payment.
Where funds cannot be drawn from the Common Pool Fund, Official Liquidators must obtain Court permission to appoint a Chartered Accountant, appoint a CA to issue the requisite certificate, and have fees and terms fixed by a Committee of the OL and ROC chaired by the RD. All fees must be approved following the GFR, selections must be made from a maintained list of local CAs/firm, and payments are to be charged to the budget head Office Expenses.
41/2011 - 06-07-2011 Companies Law
E-filing of Income Tax return in respect of companies under liquidation Special Drive to clear pendency of e-forms filed with Registrar of.
Show AI Summary
PAN compliance for Official Liquidators: use company PAN in returns, personal PAN for verification, and list office address.
Official Liquidators must take possession of company PAN/TAN on appointment or obtain PAN from the ITO or apply company-wise where absent, invoking Rule 130 if management withholds details; company-wise PANs may be procured with Company Judge approval and charged to company accounts. For e-filing, OLs should quote the company PAN in the return and give their personal PAN only in the verification column while entering the Official Liquidator's office address in Part A to prevent personal correspondence. Staff must be trained for PAN applications and online ITR filing without external consultants.

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 ➔