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Circulars
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Circular No. 1718078/722 - 02-01-2018 GST - States
Procedure for Action on Adverse Tax Audit Reports and Submission of Year-wise Information by Joint Commissioner (Tax Audit)
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Adverse tax audit reports trigger verification of assessment orders, reporting to higher authority, and compliance-driven administrative review.
Instructions were issued for action on adverse tax audit reports. The Joint Commissioner (Tax Audit) must verify whether turnover and tax in the assessment order match the facts in the audit report. If they match, the order is to be placed on the audit file. If they do not match, a clear factual report must be sent to the Zonal Additional Commissioner, who will examine the matter, direct lawful action, and consider administrative action against the officer. Year-wise information in the prescribed format was also required.
12/2017-18 - 02-01-2018 GST - States
Filling of Returns under GST
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GST return filing: calendar, periodicity rules, reduced late fees, edit-before-offset requirement and staged correction mechanisms.
The circular clarifies GST return filing periodicity and due dates for FORM GSTR-1, GSTR-3B and composition returns, confirms self-assessment of aggregate turnover to determine quarterly GSTR-1 eligibility up to Rs. 1.5 Crore, fixes reduced late fees for October onward, keeps system reconciliation with GSTR-2/GSTR-3 in abeyance pending notification, prohibits negative historic entries in GSTR-3B, allows editing of GSTR-3B only before offsetting liabilities, and provides staged operational remedies (edit facility, cash challan FORM GST PMT-06, subsequent adjustments or refunds, and reversal/payment with interest) for common filing errors.
03/2018 - 02-01-2018 Customs
Subject: Amendment in import policy condition of pepper classified under Chapter 09 of ITC (HS), 2017—Schedule-1 (Import Policy)
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Minimum Import Price requirement imposed on pepper imports, mandating CIF-based compliance and updated import policy adherence.
Imports of pepper under EXIM Code groups 0904 11 and 0904 12.00 are subject to a CIF-based Minimum Import Price (MIP) per kilogram as mandated by the amending Notification; consignments below that CIF threshold do not meet the revised free import policy condition. The Public Notice directs application of the amendment as a standing order and provides an administrative contact for difficulties.
02/2018 - 02-01-2018 Customs
Subject: Export Policy of Onions- Imposition of Minimum Export Price (MEP).
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Minimum Export Price requirement for onion exports now mandates Letter of Credit and MEP compliance until notified otherwise.
Export of all varieties of onions is permitted only against a Letter of Credit and subject to a Minimum Export Price (MEP); this requirement must be applied at export clearance and treated as a standing order for officers and staff until the notification is superseded.
01/2018 - 02-01-2018 Customs
SUB : Passbook Scheme by Textile Committee for payment of testing charges - reg.
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Passbook scheme for testing charges reduces dwell time and streamlines prepayment and clearance processes for traders.
Notification to importers, exporters and other stakeholders describes a Passbook Scheme enabling registered clients to prepay testing charges with the testing agency; advance balances are adjusted against monthly test fees to reduce payment-related delays in obtaining test reports and to lower dwell time and transaction costs. Stakeholders are advised to use the facility and to report any difficulties to the Appraising Main (Import) office via the provided contact details.
Order Number. 01/2018 - 01-01-2018 GST
Division of Taxpayer base the Central Government and the UTs
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Division of Taxpayer Base allocates migrated taxpayers between central and UT tax offices under annexure-based lists.
Division of Taxpayer Base allocates taxpayers who migrated to GST between the Central Tax Office and UT Tax Office for Daman, Diu and Dadra & Nagar Haveli by distinguishing cohorts on a turnover threshold and listing assessees in referenced annexures; trade associations are requested to inform members for implementation by the Central GST Commissionerate, Daman.
GST. Trade Notice No. 01/2018 - 01-01-2018 GST
GST Facilitation Centre for Small Businesses
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GST facilitation for small businesses enables free on-site tax payment and return filing by appointment.
A dedicated GST Facilitation Centre in the Trichy Commissionerate provides free on site tax payment and return filing for GST registered small businesses whose annual aggregate turnover is below the small business threshold. Use requires a prior appointment requested by email quoting GSTIN and Aadhaar or other identity proof; the Assistant Commissioner (GST Policy) verifies the registration, allots appointments and can arrange officer assistance for technical guidance. The Centre is equipped with computers and internet access and aims to reduce taxpayer compliance costs.
F.17(134 )ACCT/GST/2017/2974 - 01-01-2018 GST - States
Regarding clarification about the rate of tax on items of HSN 6802
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GST rate differentiation for HSN 6802: ornamental stone goods taxed at lower rate, worked monumental stone at higher rate.
Clarification distinguishes HSN 6802 items: ornamental goods essentially of stone (including statues, statuettes, pedestals, reliefs, figures, bowls, vases, cups, writing sets, ashtrays, paper weights, artificial fruit and foliage) are allocated to the lower scheduled rate entry, while worked monumental or building stone, mosaic cubes and artificially coloured granules, chippings and powder of natural stone are allocated to the higher scheduled rate entry; joint commissioners must ensure compliance and notify the business community.
Circular No. 1718077/280 - 01-01-2018 GST - States
Manual Issuance of Form-C for Closed Firms with Turnover Above ₹25 Lakh (Commercial Tax Department, Uttar Pradesh Circular – 01 January 2018)
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Manual Form-C issuance for closed firms addresses online generation difficulties for pre-closure central transactions.
Manual printed Form-C is to be issued from the tax assessment office for closed firms having turnover above 25 lakh where online generation is not possible. The facility applies to central transactions undertaken before closure of the firm, and information regarding each manual Form-C issued must be sent to headquarters without delay. The circular also notes that this facility was already available for traders with turnover below 25 lakh.
01 T of 2018 - 01-01-2018 GST - States
Manual filing and processing of claim of refund of excess balance in electronic cash ledger.
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Refund of excess balance in electronic cash ledger: file FORM GST RFD-01A manually; acknowledgment or deficiency within 15 days.
Refunds of excess balance in the electronic cash ledger must be filed manually in FORM GST RFD-01A monthly; applications are prepared on the common portal, submitted with EVC/DSC to generate an ARN, and the printed FORM with ARN must be submitted to the designated Joint Commissioner or head of location. The nodal officer will verify ledger balance, adjust outstanding IGST/CGST/SGST/cess, and issue FORM-RFD-02 or FORM-RFD-03 within 15 days; a single deficiency memo is permitted and unresolved deficiencies within thirty days lead to re-credit by FORM GST PMT-03 and FORM GST RFD-01B.
FACILITATION NOTICE NO. 27/2017 - 30-12-2017 Customs
Extension of facility of Direct Port Delivery to importers having Authorised Economic Operator status at ACC, Import Shed
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Direct Port Delivery extended to AEO importers at ACC with ULD packaging, advance filings, prepaid duties and custodial cooperation.
Extension of the Direct Port Delivery facility to AEO importers at ACC, Sahar requires one-time registration, ULD-packaged consignments, advance Bills of Entry, RMS facilitation with no assessment or agency intervention, prepayment of duties and advance delivery orders; custodians and carriers must segregate and move DPD-marked goods directly to delivery areas and assist designated customs officers in matching marks; out-of-charge is granted only after CCR compliance and duty payment, with monthly reporting in Proforma A.
PUBLIC NOTICE NO. 254/2017 - 29-12-2017 Customs
Jurisdiction of Reorganized Field Formations in Customs Chennai Zone - Amendment
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Jurisdiction amendment in customs zone alters effective commencement for reorganized field formations and administrative arrangements.
The date previously specified as 01.01.2018 in Paragraphs 2 and 6 of Public Notice No. 224/2017 is to be read as 15.01.2018, revising the operative commencement for reorganized field formations in the Customs Chennai Zone.
Order No. GST/2017-18/17/Commercial Tax - 29-12-2017 GST - States
Extension of time limit for furnishing details of stock held on the day preceding the date of opting for composition in Form GST CMP-03
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Composition scheme stock disclosure deadline extended for filing Form GST CMP-03 under the Uttar Pradesh GST framework.
Extension of the time limit was issued for furnishing details of stock held on the day preceding the date of opting for composition in Form GST CMP-03 under the Uttar Pradesh GST regime. The order, made under the relevant rule-making and statutory powers and in supersession of the earlier order, extends the period for filing the stock statement for persons opting to pay tax under Section 10 up to 31 January 2018.
Order No. GST/2017-18/16/Commercial Tax - 29-12-2017 GST - States
Extension of Time Limit for Filing GSTR-5A Return by Non-Taxable Online Recipient (OIDAR Services) under Uttar Pradesh GST Rules, 2017
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GSTR-5A return filing deadline extended for non-taxable online recipients providing OIDAR services under Uttar Pradesh GST rules.
Extension of the time limit for filing GSTR-5A returns by a non-taxable online recipient providing online information and database access or retrieval services from outside India under Rule 64 of the Uttar Pradesh GST Rules, 2017. The Commissioner exercised powers under Section 168 read with Section 39(6) of the Uttar Pradesh GST Act, 2017, and superseded the earlier order of 21 November 2017, while preserving actions already done or omitted before supersession. The extended due date for filing the return for the months of July 2017 to December 2017 was set at 31 January 2018.
Order No. GST/2017-18/15/Commercial Tax - 29-12-2017 GST - States
Extension of Time Limit for Filing GSTR-5 Return by Non-Resident Taxable Persons under Uttar Pradesh GST Act, 2017
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GSTR-5 filing deadline extended for non-resident taxable persons under Uttar Pradesh GST law.
The time limit for filing GSTR-5 returns by a non-resident taxable person under the Uttar Pradesh Goods and Services Tax Act, 2017 is extended for the return periods of July 2017 through December 2017. The Commissioner, exercising powers under Section 168 read with Section 39 and Rule 63 of the Uttar Pradesh GST framework, issues the extension up to 31 January 2018. The order also supersedes the earlier order dated 21 November 2017, except for things already done or omitted before such supersession.
Order No. GST/2017-18/14/Commercial Tax - 29-12-2017 GST - States
Extension of Time Limit for Filing GST ITC-01 Declaration under Uttar Pradesh GST Rules, 2017
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GST transitional input tax credit declarations get extended for eligible registered persons under the state rules.
Time limit for filing Form GST ITC-01 was extended for registered persons who became eligible to avail input tax credit under Section 18(1) during July 2017 to November 2017. The declaration deadline was fixed as 31 January 2018 under the relevant State GST framework and rule governing transitional credit declarations.
F.No. 225/423/2017-ITA.II - 29-12-2017 Income Tax
Filing of references for restoration of ‘struck off’ companies under Companies Act, 2013
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Restoration of struck-off companies to preserve revenue rights and enable continuation of tax proceedings via RoC or NCLT action promptly.
Assessing Officers must seek restoration of struck off companies with retrospective effect to the date of striking off where income tax assessments, reassessments, search related proceedings, departmental appeals, penalty proceedings, prosecution, or contemplated proceedings exist, to protect revenue and enable completion of pending tax actions; referrals should be made to the regional Registrar of Companies for revival before the NCLT or appeals filed directly before the NCLT invoking Companies Act restoration provisions and relevant NCLT rules.
Circular No. 1718076/1774 - 29-12-2017 GST - States
Regarding Date Extension of Annual Return 2016-2017 (52,52A,52B)
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Annual return filing deadline extended for financial year 2016-17 under Uttar Pradesh VAT rules.
Extension of the last date for filing the annual return for financial year 2016-17 in Form 52, 52A and 52B under the Uttar Pradesh Value Added Tax framework was granted in exercise of the power under the third proviso to sub-rule (7) of Rule 45. The deadline, earlier extended up to 31.12.2017, was further extended to 31.01.2018 in view of the filing workload arising from GST returns due in December 2017 and representations from trade and advocate associations.
CCT’s Ref No. A(1)/170/2017 - 29-12-2017 GST - States
Manual filing and processing of refund claims in respect of zero-rated supplies
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Manual processing of GST refund claims: prescribed forms, ARN proof and departmental registers govern submission and sanction.
Manual processing of refund claims for zero-rated supplies is required until the refund module on the common portal is operational. Applicants must file FORM GST RFD-01A (with printout and documentary evidence) and, where ITC refunds are claimed, accompany submission with the portal-generated ARN debiting the electronic credit ledger. Jurisdictional officers shall record entries in refund registers, issue prescribed acknowledgements and deficiency memos, grant provisional refunds with payment advice, complete verification and issue final orders; rejected amounts are re credited to the electronic credit ledger by order in FORM GST PMT-03.
26/26/2017 - 29-12-2017 GST
Filing of Returns under GST- regarding
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GST return filing calendar, edit facility for GSTR-3B corrections, monthly/quarterly filing options and reduced late fees.
All registered persons must file FORM GSTR-3B monthly; FORM GSTR-1 filing periodicity depends on self-assessed aggregate turnover ( Rs.1.5 crore may file quarterly, otherwise monthly), with an election for monthly filing binding for the financial year. Late fees for October onwards are reduced to Rs.20/day for nil-liability returns and Rs.50/day otherwise. An edit facility permits amendment of FORM GSTR-3B before offsetting; thereafter corrections must be made in subsequent returns, amended in FORM GSTR-1 where applicable, or reclaimed by refund. System reconciliation with GSTR-1/GSTR-2 will be operationalised later.

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Separate limit of Interest Rate Futures (IRFs) for Foreign Portfolio Investors (FPIs)

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Separate limit for Interest Rate Futures: dedicated FPI long-position allocation with exchange monitoring and breach rectification.
The circular allocates a separate long-position limit for FPIs in Interest Rate Futures, modifies prior SEBI circular provisions accordingly, and ... Summary

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Acts Income Tax
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