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Circulars
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Jurisdiction of Officers in Circles
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Jurisdiction of Tax Officers delegated to State Tax officers posted in circles, assigning circle-level territorial authority.
Specification assigns circle-level jurisdiction to Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer and Assistant State Tax Officer of State Tax posted in Circles, delegating territorial competence under the West Bengal Goods and Services Tax Ordinance and establishing an administrative commencement date for the delegation.
Order under section 138(1)(a) of the Income-tax Act, 1961 : Principal Director directed as specified authority for furnishing information to Joint Secretary
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PAN data access authorised for national grid integration, requiring MoU-based transfer with confidentiality and data-weeding safeguards.
Order names the Principal Director General of Income-tax (Systems) as the specified authority to furnish bulk PAN-related information to NATGRID, listing PAN numbers, personal identifiers (name, father's name, gender, date of birth, photograph, signature/thumb impression) and all ITD-held contact and address details of PAN holders. The disclosure will be governed by a memorandum of understanding covering data transfer mode, confidentiality, secure preservation and post-usage weeding, with the furnishing timeline decided in consultation and a copy of the MoU filed for record.
Import of Goods falling in CTH 3808 under Insecticide Act, 1968-reg.
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Registration requirement for insecticide imports: obtain a valid registration certificate or import permit before goods arrive at port.
Imports under CTH 3808 require a valid Registration Certificate or Import Permit issued by the registration authority under the Insecticides Act, 1968 and such documentation must be produced to Customs before goods arrive at port; consignments arriving without prior authorization are not freely importable and may not be warehoused pending approval, with noncompliance liable to action under the Customs Act.
Processing of shipping bills in manual mode at JN, amendment to Public Notice No 01/2011, dated 04.01.2011, issued by JNCH, Mumbai Zone-II; reg.
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Electronic filing requirement: specified export and re export categories must be filed in EDI with identity verification.
Specified export and re export categories previously processed manually at JNCH must be filed electronically in the EDI system. AC/DC in charge of export examination and issuance of Let Export Order (LEO) must establish identity of goods and, where applicable, determination of use and period, and enter detailed remarks in the "Departmental Comments" field before issuance of LEO. Provisional scheme codes (00, 19, 99) are to be used until separate codes are provided; drawback claims under Section 74 continue under existing drawback rules and are to be finalised in the EDI system.
Compliance of Procedure for movement of import cargo in containers from Port to CFS as prescribed vide Facility Notice No 161/2016, dated 28.11.2016 (and subsequent Public Notices on DPD) and Public Notice No 01/2017, dated 04.01.2017 issued by JNCH in relation to Shipping Lines/Shipping Agents etc under the Provisions of “Handling of Cargo in Customs Areas Regulations, 2009”: reg.
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Choice of CFS responsibility: CFSs must ensure cargo safety and report container status to shipping lines to streamline movement.
CFSs must assume responsibility for cargo safety during movement from Terminal to CFS irrespective of contractual arrangements, submit CODECO container status reports including OOC, gate in/out times and de stuffing status to shipping lines, and bear port charges for detention beyond free periods; shipping lines must not impose extra conditions on Direct Port Delivery, should not demand original Bills of Lading at advance intimation, and must adopt electronic invoicing, electronic Delivery Orders, and digital payment options to expedite clearance.
Circular no. 10 of 2017-18 in continuation of F.3(556)/Policy/VAT/2015/1028-34 dated 18.11.2015
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Statutory Form issuance controls restricted pending ward scrutiny and zonal approval after dealer's online request is made.
Issuance of statutory forms under the CST Act where a dealer's ratio falls below the specified threshold is restricted: forms are allowed to be downloaded only after scrutiny of returns and verification of related documents by the Ward In charge and with prior approval of the respective Zonal In charge, provided the dealer makes an online request to the Ward In charge.
Appointment of officers in terms of Notification No.02/2017 Central Tax dated 19.06.2017 and their notified Territorial Jurisdiction
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Appointment of Central Tax officers and notification of territorial jurisdictions effective 22 June 2017 for Bengaluru Zone.
Specified grades of Central Tax officers are appointed effective 22 June 2017 and, consequentially, territorial jurisdictions for subordinate offices in the Bengaluru Zone are notified. The annexure lists commissionerates (Bengaluru East, West, South, North, North West, Mysuru, Mangalore, Belagavi), maps pincode based boundaries, and allocates divisions and ranges including name based range assignments; it also designates Commissioners for Audit and Appeals and their respective jurisdictions and addresses.
ICES Advisory 009/2017(GST)-implementation of revamped module for Manual filing and processing of Bills of Entry/ Shipping Bills
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Manual filing of customs declarations requires unique electronic identifiers and e-payment integration for GST verification.
The ICES manual filing module now mandates processing of any manually filed BE/SB in EDI locations through an electronic workflow that assigns a unique BE/SB identifier, records assessment and clearance events, integrates e-payment, and triggers automatic closure of related IGM/EGM entries to enable online GST verification for input credit or export refund.
Changes in IEC with the introduction of GST
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PAN-based IEC: entities must use PAN as their import-export identifier while GSTIN serves transaction-level IGST purposes.
GSTIN will be used for IGST credit on imports and IGST refund on exports but is not universal; therefore PAN will be adopted as the alphanumeric IEC. New IECs will be authorized by DGFT using applicants' PANs and existing IECs will be migrated to PAN-based identifiers by DGFT without action by holders. Residuary categories will receive a GSTN UIN or a common number to be notified, and importers/exporters must quote PAN in place of the old IEC in future documentation.
Launch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at INGAU4 - Lokpriya Gopinath Bordoloi International Airport (LGBIA), Borjhar, Guwahat
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Indian Customs EDI System (ICES 1.5) at LGBIA mandates electronic filing and automated processing for imports and exports.
ICES 1.5 launch at LGBIA mandates electronic filing and automated processing of all import/export declarations via service centres or ICEGATE. It requires registration of IE Codes, brokers, carriers and DGFT licences; prescribes data standards (currency, unit, country/port codes), digital signature use, service centre charges and e payment; and describes automated assessment workflows, appraisal groups, RMS facilitation, bond/license registration and debit/credit ledgers, examination/out of charge procedures, and scheme specific handling for export promotion and drawback.
C.B.E. & C. Advisory on Customs related matters on introduction of Goods and Services Tax regime
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IGST on imports requires GSTIN on customs forms and electronic GSTN validation for credit and export refund claims.
Imports will attract IGST and applicable compensation cess in addition to customs duties; the value for these levies includes customs value plus customs duties but excludes the IGST and cess. Bills of Entry and Shipping Bills have been revised to require declaration of GSTIN (or PAN/state code for non registrants) and to capture item wise taxable values and IGST for electronic validation with GSTN. Customs EDI will reconcile import credits and validate export refunds or proof of export; non EDI locations must adopt digital upload utilities to enable electronic validation.
Constitution of Help Desk for GST issues related to Foreign Trade Policy-reg.
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GST Help Desk established to answer Foreign Trade Policy queries and provide administrative guidance on GST-related trade issues.
A dedicated GST Help Desk has been constituted within the Foreign Trade administration as the primary contact point for exporters, importers and intermediaries seeking clarification on GST treatment and procedural interactions between GST and the Foreign Trade Policy; it operates on a query-response basis to provide administrative guidance and facilitate timely resolution of GST-related compliance and procedural questions.
Facility for Online Generation of Rotation Number by Shipping Lines/ Agents and the revised Procedure for the Manual filing and processing of Bills of Entry/ Shipping Bills
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Rotation number generation: Shipping lines can self-generate rotation numbers online, requiring compliance with revised manual filing procedure.
Facility implemented for online self-generation of Rotation Number via ICEGATE, allowing Shipping Lines/Agents to register, provide required web-form details, authenticate and self-generate Rotation Numbers; a related Instruction revises manual filing and processing of Bills of Entry/Shipping Bills and updates ICES 1.5 data capture as part of digitization, requiring stakeholders to comply.
seeks to further amend notification no.25/2005- customs dated 01.03.2005
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Customs notification amendment updates import procedures; importers and agents advised to consult enclosed notification on the official website.
Notification No. 67/2017 further amends Notification No. 25/2005 and issues revised directions affecting customs procedures and compliance for import transactions; the amendment is circulated for guidance of importers, clearing agents and the trading public and is available on the central customs website.
seeks increase import duty on sugar (raw sugar refined or white sugar
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Import duty on sugar increased under customs notification; importers and agents instructed to consult official circular for guidance.
Increase in import duty on sugar (raw, refined or white) effected by Notification No. 66/2017 Customs (N.T). The notification implementing the duty change is enclosed for guidance and importers, clearing agents and the trading public are directed to consult the enclosed notification and the Department's website for details.
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver
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Fixation of tariff value updates customs valuation guidance for imports of edible oils, metals and agricultural commodities under customs notification.
Fixation of Tariff Value for specified imported commodities establishes customs valuation benchmarks for import clearance, covering edible oils, brass scrap, poppy seeds, areca nut, gold and silver. The notification is circulated as a public notice to guide importers, clearing agents and the trading public in assessment and compliance with customs valuation requirements and is available on the central board website.
Changes in IEC with the introduction of GST
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IEC PAN updation required under GST; exporters and importers must update PAN in IEC as directed.
Changes to Import Export Code (IEC) processes under the Goods and Services Tax require exporters, importers and stakeholders to ensure the IEC record contains the correct Permanent Account Number (PAN); the Public Notice continues earlier guidance directing PAN updation in IEC registration and encloses a related Trade Notice for information and necessary action.
Manual filing and processing of bills of entry
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Manual filing of bills of entry limited; system-assigned entry number and mandatory digital duty payment required.
Manual filing of bills of entry is allowed only in exceptional cases with Commissioner approval and must be processed through ICES 1.5: Noting Section enters basic particulars and obtains a Job Number, Group AC/DC approves and triggers a system Bill of Entry number, paper assessment is conducted but duty and licence entries are recorded in ICES 1.5, system-generated challans via the electronic gateway are mandatory for payment, and post-clearance details and examination reports must be entered and cross-verified against retained paper copies.
Instances of breach of confidentiality of appraisal reports and other investigation reports used for stern action
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Breach of confidentiality: directives require review of leaks of appraisal and investigation reports and strict remedial action.
Directive requires that appraisal and investigation reports remain confidential, be accessed only for official purposes, and that any leakage be identified by Directors General, investigated for procedural lapses, subjected to stern remedial action, and reported to the Board.
Continuous disclosures and compliances by issuers under SEBI (Issue and Listing of Debt Securities by Municipalities) Regulations, 2015
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Continuous disclosure obligations require municipal issuers to promptly report price sensitive events and timely file audited financials.
Issuers of municipal debt must comply with structured continuous disclosure and compliance obligations: submit unaudited half yearly results within three months and audited annual results with the annual report within six months; include comparative figures and specified key financial statements; have financials taken on record by the competent municipal or governing body and audited by the appointed auditor; disclose to stock exchanges material or price sensitive events within twenty four hours using the prescribed format; certify timely payment of interest and principal within five working days; obtain stock exchange approval for material modifications; and maintain investor grievance redressal, credit rating reviews, record date notifications, and a designated compliance officer.

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seeks to further amend notification no.25/2005- customs dated 01.03.2005

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Customs notification amendment updates import procedures; importers and agents advised to consult enclosed notification on the official website.
Notification No. 67/2017 further amends Notification No. 25/2005 and issues revised directions affecting customs procedures and compliance for import ... Summary

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Acts Income Tax