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Circulars
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No.F.III/7/T&T/Misc./2000/Estt./5532-5536 - 06-08-2010 VAT - Delhi
Order - Work Allocation
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Work allocation among tax commissioners assigns zonal oversight and pecuniary-band appeals, objections, and specialised administrative cells.
The Department of Trade & Taxes reallocates zonal administrative oversight and adjudicatory responsibilities among Additional and Joint Commissioners, assigning appeals, revisions and objection hearings by specified pecuniary bands to particular officers, and designating responsibility for specialised cells and operational branches such as Recovery & Collection, Refund Branch, Internal Audit, Vigilance, GST Implementation Cell, Training, and other administrative units.
Corrigendum to Circular No.19/2010 - 06-08-2010 Customs
Display at Airports / LCS about prohibition of import / export of Indian currency notes of denomination of above Rs.100 in India and in Nepal - regarding
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Prohibition on cross-border currency movement clarified; import/export of specified Indian notes to Nepal and Bhutan disallowed with penalties.
The corrigendum clarifies that export and import of Indian currency notes above one hundred rupees to and from Nepal and Bhutan are prohibited under the Foreign Exchange Management (Export and Import of Currency) Regulations, and that Nepalese guidelines bar exchange of certain higher-denomination Indian notes within Nepal, rendering those notes liable to seizure and subjecting carriers to fines or imprisonment.
CIR/IMD/FIIC/9/2010 - 06-08-2010 SEBI
Allocation of Government debt & Corporate debt investment limits to FIIs
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Debt allocation to foreign investors via bidding and FCFS processes with caps, utilisation windows, and non utilisation charge.
Allocation of unutilised Government and Corporate debt investment limits to FIIs will occur via a bidding process with per-entity ceilings, minimum bid size and tick, and a short utilisation window; remaining limits will be allocated on a first-come-first-served basis subject to a per-entity ceiling, a dedicated request email with a specified opening time, a limited utilisation period, and a non-utilisation charge tied to the average successful bid premium from the bidding stage.
Cir/IMD/DF/8/2010 - 06-08-2010 SEBI
Amendments to SEBI (Mutual Funds) Regulations, 1996
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Fund of funds expense structure must follow prescribed alternatives, with SID disclosure and unitholder exit option.
Fund of funds mutual fund schemes must adopt one of the prescribed total expense structures and AMCs must disclose the chosen structure in the scheme information document; existing fund of funds schemes must obtain trustees' approval to adopt a prescribed expense structure and must give unitholders an exit option when changing the total expense structure.
47/2010 - 06-08-2010 Customs
Procedure for import of filled or intended to be filled cylinders with any compressed gas
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Import of compressed gas cylinders requires a licence, pre arrival declaration and Customs permission before landing and release.
Imports of cylinders filled or intended to be filled with compressed gas require a valid licence and pre arrival procedures: the ship's master or agent must give notice and deliver a Form A declaration to the pilot and Customs; importers must file a prior bill of entry with the licence and documents for assessment. Landing is permitted only with the Commissioner of Customs' permission after Preventive Customs verifies assessment and permissions; assessed bills showing licence and payment evidence must be produced before landing, and prompt removal after landing is required or enforcement action will follow.
21/2010 - 06-08-2010 Customs
Implementation of Indian Customs EDI System IS (ICES 1.5) at Cochin Customs House-regarding
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Centralized EDI migration to ICES 1.5 centralizes document numbering and mandates pre-migration submissions and bank EDI integration.
Implementation of ICES 1.5 will migrate Cochin Customs House operations to CBEC's National Data Centre with centralized document numbering and EDI message exchange; designated customs officers will provide certain printouts, banks will receive electronic challans and confirm payments electronically, and Service Centre and shipping agent submissions must be completed prior to migration to avoid re-entry. DEPB licences will be centrally debited online, CHAs must use PAN-based registration, temp scroll generation will be mandatory for DBK scrolls, and helpdesk support is provided for users.
Draft Circular - 05-08-2010 Service Tax
Draft Point of Taxation (for Services Provided or Received in India) Rules
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Point of taxation rules link service tax to provision, invoice issuance or payment, determining applicable tax timing and rate.
Point of taxation is fixed at the earliest of three events: provision of service, issuance of invoice, or receipt of payment. Advances (other than interest free refundable deposits) trigger tax on receipt. For continuous supplies, timing follows a sequential test: contractual payment due date, event/milestone completion, then invoice or payment (earlier). Rate changes are governed by rules that generally treat the earlier of invoice or payment as the point of taxation, with a 30 day exception for invoices issued before a rate change.
CIR/MRD/DP/23/2010 - 05-08-2010 SEBI
Establishment of Connectivity with both depositories NSDL and CDSL – Companies eligible for shifting from Trade for Trade Settlement (TFTS) to normal Rolling Settlement
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Dematerialisation threshold required before shifting securities from Trade for Trade to rolling settlement.
Companies with connectivity to both NSDL and CDSL may be shifted from Trade for Trade Settlement to normal Rolling Settlement only if at least 50% of shares other than promoter holdings are dematerialised, evidenced by a certificate from the Registrar and Transfer Agent or, if no separate RTA exists, from a practicing Company Secretary or Chartered Accountant, and provided there are no other grounds for continuation of TFTS. Stock exchanges must report actions taken in their Monthly/Quarterly Development Reports.
14/2010 - 05-08-2010 Customs
Applicability of customs duty exemption on import of Television content -reg.
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Customs exemption for audiovisual imports extends to television content on qualifying carrier media, confirming broadcaster eligibility.
The term motion pictures in Notification No. 27/2010 is a generic descriptor covering all moving-image audiovisual content and therefore includes television content, documentaries, advertising films, news films and feature films recorded on cinematographic film, video tapes, masters, stampers, VCDs, DVDs and similar carrier media; imports of such television content on the covered media qualify for the customs duty exemption subject to the notification's valuation limitation.
13/2010 - 05-08-2010 Customs
Levy of Clean Energy Cess-Reg.
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Clean Energy Cess on coal, lignite and peat applies to domestic and imported supplies, with registration and monthly self-assessment payments.
A Clean Energy Cess is levied as an excise duty on coal, lignite and peat at a prescribed rate payable in cash and not via CENVAT credit; it applies to gross quantity raised and dispatched from mines, with downstream goods exempt where cess was paid at the raw stage. The levy also applies to all imported coal. Rules borrow Central Excise machinery for collection and set obligations including registration, monthly self-assessment payment, specified payment due dates, a monthly return, limited documentary requirements and a general penalty for contraventions.
932/22/2010-CX - 04-08-2010 Central Excise
Administrative Control over Export Oriented Units by the Central Excise formations - reg.
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Administrative control over Export Oriented Units shifted to Central Excise formations to unify administration and enable GST transition.
The circular mandates that administrative control over Export Oriented Units (EOUs), including EHTP and STP, shall be transferred from Customs formations to Central Excise formations-even in port cities-to ensure uniform administration, support ACES automation and facilitate transition to the GST regime; it requires handing over all records and directs circulation to field formations and trade for compliance.
88/2009-14 - 04-08-2010 DGFT
Amendment in Appendix 11B for Value addition (notified vide Public Notice No. 42 dated 16.2.2010)
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Value addition requirement imposed on specified petroleum products under Appendix 11B, affecting export compliance obligations.
An amendment to Appendix 11B of the Handbook of Procedures (Vol. I) adds a value addition requirement for specified petroleum products comprising Light Ends, Middle Distillates and Heavy Ends, excludes certain lubricants and petrochemicals, and prescribes a minimum value addition threshold for exports of those SION-listed items, to take effect immediately.
81 - 04-08-2010 Income Tax
Instruction of using User Manual Saral -II for A.Y. 2010-11 on AST - Regarding
Show AI Summary
AST software implementation enables SARAL II return processing; officers must report any incorrect calculations or excess refunds immediately.
Implementation of AST Software authorises electronic data entry and processing of I.T.R.-1C (SARAL II); a user manual explains the software provisions and must be brought to the attention of all relevant officers. Assessing officers are required to report immediately to the Directorate of Systems any incorrect calculations or excess refund computations identified in software outputs.
80 - 04-08-2010 Income Tax
Adjustment of Refund order "Payment to Income tax" through Refund Banker - Regarding
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Adjustment of refund orders: Refund Banker now processes departmental payment adjustments electronically to address automated bank clearing.
A new functionality in the Refund Banker module allows transmission of adjustment Refund Orders in favour of the Income Tax Department electronically because banks' automated clearing systems have reduced acceptance of manual departmental cheques; officers must implement and note this change. Handling of FBT refunds payable to Income Tax remains unchanged.
25/2010 - 04-08-2010 Customs
Clarification about permissible free baggage allowance under Baggage Rules, 1998 for the persons returning from Hong Kong Special Administrative Region (SAR), People's Republic of China - regarding
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Free baggage allowance clarified for Hong Kong SAR arrivals: higher non-dutiable limit applies to eligible returning residents.
Because Hong Kong Special Administrative Region (SAR) is a separate Customs territory from China, passengers aged ten and above who are Indian residents or foreigners residing in India and who return after a stay abroad of more than three days from Hong Kong SAR are entitled to clearance free of duty on articles other than those in Annexure I up to Rs.25,000 under the Baggage Rules, 1998, and field officers are to be instructed to apply this uniformly.
24/2010 - 04-08-2010 Customs
Import of Boric Acid - clarification - regarding
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Classification of boric acid clarified: earlier circulars superseded and import must comply with Foreign Trade Policy and assessments finalised.
Boric acid is to be classified under the customs tariff for inorganic acids except when presented as technical grade pesticides for insecticidal use or as retail pesticide/preparation, which are classifiable as pesticide preparations; Board Circular No.34/2007 supersedes earlier circulars and instructions on classification and importability, and import clearance must comply with the Foreign Trade Policy.
7/2010 - 03-08-2010 Customs
Commencement of Computerized processing Shipping Bills under Draw Back Scheme at ICD Maliwada
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Computerized processing of Drawback shipping bills implemented; exporters must comply with ICES1.5 filing requirements and annexure conditions.
Computerized processing of Shipping Bills under the Draw Back Scheme at ICD Maliwada will be implemented in the ICES1.5 EDI system from 11.08.2010; exporters filing DBK Shipping Bills must meet the additional requirements in Public Notice No. 10/2009 (Para 3.5, Para 20, Annexures E and F) and follow the prescribed electronic filing procedures. Contact details for Superintendent of Customs, ICD Maliwada and Superintendent (Computers), Customs and Central Excise Aurangabad are provided for assistance with filing or queries.
FACILITY NOTICE NO. 77/2010 - 02-08-2010 Customs
Export General Manifest (EGM) C and L Error Correction
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EGM error correction: certified container and LEO documentation enables administrative rectification without formal application.
Procedure requires shipping lines to submit certified statements with container numbers and mate receipts for C-errors and prior shipping bills showing actual LEO dates for pre shipment L-errors; authorized AC/DCs in the EGM Co ordination Unit will verify and carry out corrections administratively without awaiting applications, subject to submission within the prescribed period and potential penal consequences for non compliance.
FACILITY No. 05/2010 - 02-08-2010 Customs
Simplification of procedure for claiming 4% SAD refund
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Additional duty refund procedure simplified: accredited clients get presumptive sanction, electronic filing and optional direct bank credit.
Accredited importers may receive full sanction of additional duty refunds on preliminary scrutiny of original duty payment challans, VAT/ST challans, an electronic summary of sale invoices and a statutory auditor/chartered accountant certificate confirming correlation of duty and sales and non-passing-on of duty; pre-audit is dispensed with and detailed verification deferred to post-audit. Paper invoices are not required, optional direct bank credit via RTGS/NEFT is authorised, CA certificate plus importer self-declaration substitutes for audited accounts, and claims are to be sanctioned within thirty days with monitoring for older cases.
44/2010 - 02-08-2010 Customs
De-notification of AGJCCC as Customs Area –reg.
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De-notification of Customs Area rescinds prior Customs Area declaration, ending custodianship and facility operations by statutory authority.
MMTC Ltd. surrendered custodianship and notified intent to close the AGJCCC facility effective 31 March 2010; the Commissioner, invoking powers under Section 8 of the Customs Act, 1962, rescinded earlier public notices that had declared the premises a Customs Area for storage and clearance of specified imported and export cargo and removed MMTC Ltd.'s appointment as custodian.

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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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