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    Inviting TRQ Applications under India - United Kingdom Comprehensive Economic and Trade Agreement (CETA) for Calendar Year (CY) 2026
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    Tariff Rate Quota applications open for new completely built vehicle imports under the India-United Kingdom trade agreement.
    Tariff Rate Quota allocation applications under the India-United Kingdom Comprehensive Economic and Trade Agreement for calendar year 2026 are invited for specified new completely built unit passenger vehicles and non-electric, non-hydrogen goods transport vehicles. Passenger vehicles must not have been registered anywhere before importation and are covered across specified engine-capacity categories. Imports remain subject to the allocation arrangements and procedure in Annexure VII of Appendix 2A to the Foreign Trade Policy, 2023.
    Constitution of Working Group on Centralized Administration of taxpayers
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    Centralized GST taxpayer administration is under review to streamline oversight of multiple registrations sharing the same PAN.
    Centralized administration of taxpayers sharing a common PAN and holding multiple GSTINs under different Central Tax jurisdictions is being examined to streamline GST administration. The Working Group will assess multiple-administration difficulties, evaluate centralized registration models and international practices, and recommend whether the arrangement should be optional or mandatory. It will define taxpayer coverage, recommend jurisdiction-allocation criteria, and identify required administrative, legal and system-level changes, including organisational and manpower implications. An implementation roadmap and draft proposals are to be prepared.
    Appointment of "First Appellate Authority" within the jurisdiction of Commissioner of Customs (NS-I, III & V), Jawaharlal Nehru Custom House, Nhava Sheva
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    Right to Information appeals are assigned to a designated First Appellate Authority across the specified Customs Commissionerates.
    Right to Information appeals concerning information held by the Customs Commissionerates NS-I, NS-III and NS-V at Jawaharlal Nehru Custom House are assigned to the designated Joint Commissioner of Customs as the First Appellate Authority, with immediate effect and until further orders. The designation supersedes earlier public notices and operates as a Standing Order for officers and staff across those Commissionerates.
    Extending facility of creating standing instructions for Systematic Withdrawal Plan (SWP)/ Systematic Transfer Plan (STP) for Mutual Fund units held in demat form
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    Demat mutual fund SWP and STP mandates enable phased unit-based and amount-based periodic withdrawals and scheme transfers.
    Standing instructions for SWP and STP are extended to mutual fund units held in demat form. The facility will be introduced in two phases: unit-based mandates for periodic redemption of a fixed number of units, followed by amount-based mandates for fixed periodic payouts or investments. Depositories, as nodal facilitators, must publish a standard operational framework, make necessary regulatory and system changes, and implement both phases within the prescribed timelines. The framework takes effect immediately.
    Special Rupee Vostro Accounts (SRVAs)
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    Special Rupee Vostro Accounts enable Indian-rupee settlement of cross-border trade and permissible FEMA transactions through authorised dealer banks.
    Special Rupee Vostro Accounts provide an additional Indian-rupee arrangement for settling cross-border export and import transactions and permissible FEMA current-account and capital-account transactions. Authorised Dealer Category-I banks may open SRVAs for overseas branches or banks resident outside India and may open dedicated additional current accounts for exporters or importers. SRVAs may receive inward remittances, transfers from repatriable rupee accounts and proceeds of permissible transactions. Documentation and reporting remain governed by extant FEMA requirements, while debt investments from SRVA balances are subject to applicable non-resident investment directions.
    Testing of samples of Export Consignments
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    Export sample testing accepts valid recognised laboratory reports, while risk-based verification and existing import testing procedures continue.
    Valid laboratory reports submitted for export consignments must be considered to avoid mandatory duplicate testing where there is no risk-based intervention or specific intelligence. Reports may be issued by NABL-accredited laboratories, laboratories recognised by Export Promotion Councils, or other recognised agencies for importing-country regulatory compliance. Existing sample-drawal and testing procedures continue where verification is warranted, while import-consignment testing remains unchanged.
    Clarifications on Interest Subvention Support for Pre- and Post- Shipment Export Credit under Export Promotion Mission (EPM) - Niryat Protsahan
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    Interest subvention claims require facility-specific, year-specific UIN mapping, with separate procedures for eligible historical export-credit claims.
    Interest subvention claims under EPM require UINs to correspond to the relevant export-credit facility and financial year. The FY 2025-26 relaxation permits additional claims for eligible credit disbursed on or after 2 January 2026 where UIN was generated by 31 May 2026. For FY 2026-27 onwards, UIN generation is required within 15 days of original disbursal. Running pre-shipment credit outstanding into a subsequent year requires a fresh or revised UIN for subvention accruing in that year. Past additional claims must be separately filed online with the required external auditor's certificate.
    Launch of Global Outreach for Branding, Labelling and Export Packaging under Export Promotion Mission (EPM) - Niryat Disha
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    Unified Brand India Framework supports export branding, compliant packaging, sector campaigns and global market access for Indian goods
    The initiative establishes a Unified Brand India Framework to support international branding, labelling, packaging and promotion of Indian goods and services. Eligible Indian-incorporated government entities, Export Promotion Councils, Commodity Boards, industry associations, export clusters and district export hubs may seek assistance for campaigns, digital promotion, trade-fair participation, packaging adaptation, exporter toolkits and sector-specific branding. Projects require online proposals, measurable objectives, cost and implementation details, and are evaluated for innovation, scalability, market alignment, institutional capacity and export impact. Funding is released in instalments against milestones, utilisation certificates and verified progress. Recipients must maintain audited records, avoid duplicate funding, undertake overseas due diligence, comply with procurement and host-country requirements, and meet reporting and sustainability obligations.
    Appointment of the First Appellate Authority in the Mumbai Customs Zone-I
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    Right to Information appeals administration designates an Additional Commissioner as First Appellate Authority for customs-zone RTI matters.
    Shri Amit Kumar Singh, Additional Commissioner, is designated as the First Appellate Authority for Right to Information matters in the Office of the Principal Chief Commissioner, Mumbai Customs Zone-I, with immediate effect and until further orders. The designation is made under the provisions governing appointment of RTI officers and first appeals.
    Master Circular for Merchant Bankers Registered with SEBI
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    Merchant banker regulation consolidates registration, capital adequacy, investor disclosures, reporting, outsourcing controls and conflict-management obligations.
    Merchant bankers must use the SEBI Intermediary Portal for registration-related applications and periodic reporting, maintain prescribed capital adequacy and liquid net worth, and obtain required professional certifications. They must submit board-reviewed, compliance-certified half-yearly reports, disclose public-issue track records, Investor Charters and complaint data, and follow investor grievance procedures. Core merchant-banking activities and compliance functions cannot be outsourced; permitted outsourcing remains subject to board oversight, due diligence, written controls, confidentiality and continuing merchant banker accountability. Non-regulated activities require arm's-length separate business units, information barriers and stakeholder disclosures.
    Electronic filing and Issuance of Preferential Certificate of Origin (CoO) under India-UK Comprehensive Economic and Trade Agreement (CETA) with effect from July 15, 2026
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    Digital Origin Certificates enable India-UK CETA exports through self-declaration or authorised agency issuance on Trade Connect
    Preferential Certificates of Origin for exports to the United Kingdom under the India-UK Comprehensive Economic and Trade Agreement will be filed and issued through the Trade Connect ePlatform from July 15, 2026. Certificates may be obtained by self-declaration or through an authorised agency. Self-declaration requires a valid DSC-linked IEC profile, an uploaded scanned signature, and generation using the linked DSC, producing electronic and physical digitally signed copies with QR codes. Agency-issued certificates are generated after approval and bear the issuing officer's signature image and agency stamp. Certificate genuineness may be verified online using the Certificate of Origin number.
    Formation of "Tax Recovery Cells (TRCs)" in NS-GEN, NS-I, NS-II, NS- III & NS-V Commissionerates of the Mumbai Customs Zone-II for recovery of Arrears.
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    Customs arrears recovery requires dedicated cells, time-bound enforcement, asset tracing, coordinated reporting, and documented write-off after failed recovery efforts.
    Dedicated Tax Recovery Cells are established to centrally record, monitor and recover confirmed customs arrears after the appeal period expires without an appeal. TRCs must maintain case files and recovery checklists, prioritise recoverable arrears, and pursue staged measures including payment demands, bank-guarantee encashment, refund adjustment, garnishee recovery, bank-account attachment, system alerts, detention orders and asset identification. Property attachment and sale procedures apply where recovery remains unpaid. Irrecoverable arrears may be proposed for write-off only after documented recovery efforts fail and no relatable property is available.
    Implementation of Express Cargo Clearance System (ECCS) for clearance of Export and Import Courier Shipments at the Courier Terminal, Navi Mumbai International Airport (NMIA)
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    Express Cargo Clearance System enables electronic import and export courier clearance at the newly notified international courier terminal.
    Express Cargo Clearance System (ECCS) is implemented for electronic clearance of import and export courier shipments at the Courier Terminal, Navi Mumbai International Airport, following successful pre-production trials. NMIA is notified as a Customs port and international courier terminal, and its premises are approved as a Customs area. Authorized couriers and other stakeholders must comply with ECCS registration requirements on ICEGATE and applicable courier-clearance instructions. Clearance-related issues may be raised with the designated customs officers at the terminal.
    Implementation of self-certification of Origin Declarations under the India-United Kingdom Comprehensive Economic and Trade Agreement (India-UK CETA)
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    Origin Declaration self-certification enables authenticated preferential tariff claims for eligible United Kingdom goods imported into India
    The framework permits United Kingdom exporters or producers to self-certify origin through an Origin Declaration for preferential tariff claims in India. Before claiming preference, the declaration must be sent to the designated CBIC email address and the Indian importer's ICEGATE-registered email address. Authentication confirms the declaration's genuineness but does not independently establish originating status. Successful authentication generates a Unique Reference Number, which must be quoted in the relevant Bill of Entry. The declaration is valid for twelve months and generally covers one shipment, with specified use for related ex-bond clearances of warehoused goods. Declarations completed and authenticated after commencement may support claims for eligible goods already in transit or under customs control.
    Insertion of Para 2.50A in Handbook of Procedure, 2023
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    Forced labour imports face DGFT enquiry, evidence gathering and recommendations for possible prohibition under the foreign trade framework.
    Imports produced wholly or partly through forced labour may be examined under Para 2.50A of the Handbook of Procedures, 2023. The DGFT may initiate an enquiry on its own motion or on credible information or a complaint, seek documents and clarifications from relevant persons, consult stakeholders, and obtain technical inputs from domestic or international bodies. Following the enquiry, the DGFT must prepare findings and may recommend action to the Central Government, including import prohibition under the foreign trade regulatory framework.
    Amendments under Para 2.92 and Appendix-2A of Handbook of Procedure 2023 for inclusion of TRQs under India – Oman Comprehensive Economic Partnership Agreement (CEPA)
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    India-Oman CEPA TRQ procedure requires online DGFT applications, origin certification, electronic quota debit, and time-bound authorisations
    TRQ applications for specified imports under the India-Oman CEPA must be filed online through the DGFT Import Management System with the prescribed fee. Importers must produce an Oman-issued Certificate of Origin at clearance, and the applicable import year runs from 1 April to 31 March. Authorisations identify the importer, Importer-Exporter Code, customs notification, tariff item, quantity and validity period. They are issued electronically, transmitted to the Indian Customs Electronic Data Interchange System, and may be used only after electronic debit of the authorised quantity. Validity is limited to 12 months or the end of the financial year, whichever is earlier.
    Discontinuation of submission of manual documents/statements in respect of containers imported under Notification No. 104/94-Customs dated 16.03.1994 by the Shipping Lines
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    Container duty-free monitoring shifts to electronic reporting, ending manual shipping line submissions and reducing transaction-level bond administration.
    Manual submission of container-wise documents and statements by shipping lines for containers imported under Notification No. 104/94-Customs is discontinued. Monitoring will instead rely on electronic reports generated by DG Systems for containers not re-exported within six months, to be published on the ICEGATE portal for action by shipping lines and Customs officers. Shipping lines, NVOCCs, steamer agents and authorised agents must continue to execute the bond without surety, while field formations and port operators are to integrate electronic gate systems and maintain movement records electronically.
    Commencement of Hearing of Cases before the Bengaluru Bench of the Goods and Services Tax Appellate Tribunal (GSTAT)
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    GSTAT Bengaluru hearings commence with category-wise court schedules and daily cause lists published through the e-Filing Portal.
    Hearings before the Bengaluru Bench of the Goods and Services Tax Appellate Tribunal are notified to commence from 5 August 2026 at its temporary NACIN Campus premises in Jalahalli, Bengaluru. Matters will be listed in three categories across designated court halls under the prescribed weekly hearing schedule. Daily cause lists will be available on the GSTAT e-Filing Portal under the "Cause List" tab, and stakeholders are requested to check the portal regularly for listing updates.
    Advisory for token generation for filing appeal before the GST Appellate Tribunal (GSTAT) under Section 112 of the CGST Act 2017
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    Token generation for GST appellate filing preserves timely appeal compliance when portal issues prevent completion, subject to later filing requirements.
    A token generated on or before the applicable appeal-filing deadline records an appellant's intent to file before the GST Appellate Tribunal and is treated as sufficient compliance with that deadline. The appeal must be completed within 60 days from token generation, failing which the token lapses. Separate tokens are required for each appeal. The mechanism addresses filing difficulties on the e-filing portal, subject to verification and applicable provisions, and incomplete or inaccurate token details may render the token void.
    Intraday borrowing facility availed by mutual funds
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    Intraday borrowing facility for mutual funds requires end-of-day repayment, board-approved policy, and AMC-borne costs.
    Intraday borrowings by mutual funds are permitted to address liquidity mismatches arising from differences in market settlement timings, subject to specified conditions. The facility may be used for unitholder pay-outs, scheme investments, MTM obligations, foreign exchange settlements, and repayment of existing borrowings, with borrowing limited to expected receivables and additional borrowing permitted only for redemption and other unitholder pay-outs within the regulatory framework. AMCs must ensure end-of-day repayment, maintain scheme-wise records, obtain board and trustee approval of a policy, and bear the cost of borrowing and related losses.

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      Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017

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      Refund of IGST on exports: guidance issued to streamline claim procedures and invite trade feedback on implementation.
      Refund of IGST on export shipments is the central issue, with the notice communicating Board instructions to guide exporters, customs brokers and trade on ... Summary

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