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Circulars
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37/2018 - 16-11-2018 Customs
Observations and concerns regarding Electronic seals used on Export Containers
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Electronic seal non-compliance: RFID e-seals from specified vendors barred and containers subject to risk selection and redirection.
Requests to permit use of specified RFID e-seals are refused because they fail security requirements; export containers sealed with those e-seals will be treated as RMS picked and redirected to a Container Freight Station for completion of customs formalities.
11/2018-GST (CT/Tech//2018/10821) - 16-11-2018 GST - States
Circular to clarify the procedure in respect of return of time expired drugs or medicines
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Return of time expired goods: options to treat returns as fresh supplies or by credit note, affecting input tax credit entitlement.
Return of time-expired pharmaceutical goods may be treated either as a fresh supply-where a registered non-composition taxpayer issues an invoice and the recipient may claim Input Tax Credit subject to Section 16, or as a return effected by issuance of a credit note under section 34, with tax adjustment available only if the credit note is issued within the statutory time limit and the recipient has not availed or has reversed ITC. Destruction of returned goods requires reversal of ITC under clause (h) of sub section (5) of section 17, applied to the ITC claimed on the return transaction or attributable to manufacture as appropriate.
10/2018-GST - 16-11-2018 GST - States
Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor.
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Advance tax for casual taxable persons must reflect eligible input tax credit, affecting registration deposit requirements.
Advance tax for registration as a casual taxable person must be calculated on the estimated net tax liability after accounting for eligible Input Tax Credit. Persons operating long exhibitions beyond the permissible CTP period must register as normal taxable persons using allotment/consent letters as proof and need not pay casual-person advance tax at that registration. Where an Input Service Distributor distributes excess credit contrary to provisions, the excess plus interest and penalty is recoverable from recipient units; recipients may voluntarily deposit via FORM GST DRC-03, otherwise recovery proceedings may be initiated and FORM GST DRC-07 used, and the ISD attracts general penalty provisions.
09/2018-GST - 16-11-2018 GST - States
Clarification on certain issues related to refund.
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Refund of IGST on exports: EPCG recipients may claim refunds while portal rules govern rectified applications under original ARNs.
When a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit the rectified refund application under the original ARN because the portal currently disallows filing a fresh application; accordingly, re-crediting the electronic credit ledger using FORM GST RFD-01B is not required at this time. Amendments permit exporters receiving capital goods under the EPCG Scheme to claim refund of IGST on exports, while import-based eligibility under certain customs notifications remains limited prospectively as set out by the subsequent state notification.
08/2018-GST - 16-11-2018 GST - States
Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
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Cancellation of registration: procedural requirements and final return obligations govern post deregistration tax liabilities and reversals.
Applications for cancellation of registration in FORM GST REG-16 are permitted for specified events; the portal mandates contact, reason, effective date, stock and tax details, transfer particulars and last return ARN. Proper officers must accept complete applications and issue FORM GST REG-19 within 30 days, except where incomplete or where the transferee is unregistered; in those cases a seven working day query and opportunity to be heard are required. Cancellation does not affect liabilities: a final return in FORM GSTR-10 must be filed and input tax credit or output tax on stock debited as required, with notice and assessment consequences for non compliance.
TRADE NOTICE No. 08/2018 - 15-11-2018 GST
Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
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Cancellation of GST registration: portal filing, officer acceptance rules, and final return plus tax reversal obligations.
Applications for cancellation in FORM GST REG-16 must include correspondence details, reason, effective date sought, stock and tax particulars, transfer particulars and last return ARN. Proper officers should accept complete applications and issue FORM GST REG-19 within 30 days with the effective date claimed; incomplete applications or transfers to unregistered transferees must be queried with seven working days to reply and given an opportunity to be heard before rejection. Cancellation does not affect existing liabilities and taxpayers must file final return FORM GSTR-10 and debit electronic credit/cash ledgers for tax on stock or reverse input credit as required.
SEBI/HO/CFD/CMD1/CIR/P/2018/0000000141 - 15-11-2018 SEBI
Disclosures regarding commodity risks by listed entities
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Commodity risk disclosure required for listed entities; standardised annexure format mandated for annual corporate governance reports.
Listed entities must disclose commodity price risk and hedging activities in the Corporate Governance Report of the annual report using the detailed annexure-format prescribed by the regulator. The mandated format and periodicity are intended to show the commodity risks faced, management of those risks, and the company's hedging policy. Recognised stock exchanges are to disseminate the circular to ensure consistent implementation.
PUBLIC NOTICE NO. 49/2018 - 15-11-2018 Customs
Implementation of PGA eSANCHIT - Paperless Processing under SWIFT - Uploading of Licenses / Permits / Certificates / Other Authorisations (LPCOs) by PGAs
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Paperless LPCO uploads require ICEGATE registration and IRN tagging, enabling PGAs' digital licences for customs clearance.
PGAs must upload digitally signed Licenses, Permits, Certificates and Other Authorisations (LPCOs) on eSANCHIT; beneficiaries must register on ICEGATE to receive the Image Reference Number (IRN) for each uploaded LPCO, which must be tagged to the Bill of Entry or Shipping Bill for customs clearance. PGAs should upload LPCOs issued in the prior 15 days and may upload earlier unutilised LPCOs. Amended LPCOs must be re-uploaded with a new IRN, and beneficiaries may amend filed Bills at the Service Centre to tag an IRN if not initially linked.
PUBLIC NOTICE NO. 33/2018 - 15-11-2018 Customs
Implementation of PGA e-SANCHIT- Paperless Processing under SWIFT- Uploading of Licences/Permits/Certificates/Other Authorizations (LPCOs) by PGAs
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PGA e SANCHIT LPCO uploads require ICEGATE registration to link IRNs to customs entries for paperless clearance.
PGAs will upload digitally signed Licences, Permits, Certificates and Other Authorizations on e SANCHIT and generate a unique Image Reference Number (IRN) for each LPCO; beneficiaries must register on ICEGATE to enable linkage of the IRN to their IEC/GSTN and email, and must tag the IRN to the Bill of Entry or Shipping Bill so customs officers can view the LPCO as a supporting document. Amended LPCOs require reupload with a new IRN and corresponding amendment of the BE/SB; untagged IRNs may be linked by beneficiaries through a Service Centre amendment.
PUBLIC NOTICE NO. 32/2018 - 15-11-2018 Customs
Implementation of PGA eSANCHIT — Paperless Processing under SWIFT- Uploading of Licence/Permits/Certificates/Other Authorizations (LPCOs) by PGAs
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PGA Uploading of LPCOs enables paperless customs clearance by issuing IRNs for beneficiaries to link to entries.
PGA eSANCHIT requires PGAs to upload digitally signed LPCOs onto eSANCHIT so Customs can view them as Supporting Documents tagged to Bills of Entry/Shipping Bills. Beneficiaries must register on ICEGATE to enable POAs to link LPCOs to their IEC/GSTN and email ID. An uploaded LPCO yields a unique Image Reference Number (IRN) which the beneficiary must tag to the relevant Bill of Entry/Shipping Bill; amended LPCOs must be re uploaded with the new IRN used in any consequential amendment. Beneficiaries may request service centre amendments to tag IRNs after filing.
PUBLIC NOTICE NO. 30/2018 - 15-11-2018 Customs
Implementation of PGA eSANCHlT Paperless Processing under SWIFT - Uploading of Licenses/ Permits/ Certificates/ Other Authorizations (LPCOs) by PGAs
Show AI Summary
Digitally signed LPCO uploads let PGAs issue IRNs so beneficiaries can link permits to customs filings.
PGAs must upload digitally signed Licences/Permits/Certificates/Other Authorizations (LPCOs) on eSANCHlT; beneficiaries cannot upload these documents. PGAs should upload LPCOs issued in the prior fifteen days and unutilised earlier LPCOs. Beneficiaries must register on ICEGATE so PGAs can link LPCOs to IEC/GSTN/email and issue an Image Reference Number (IRN). The IRN is used to tag LPCOs to the Bill of Entry/Shipping Bill; amended LPCOs require re-upload and a new IRN for consequent amendments. Untagged IRNs may be linked by beneficiaries through amendment at the Service Centre.
46/2015-2020 - 15-11-2018 DGFT
Amendments in Para 2.79A and 2.79B of Handbook of Procedures for issue of export authorization for "Stock and Sale" of SCOMET items.
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Stock and Sale authorisations for SCOMET now permit post-reporting transfers and pre-approved re-exports to specified countries.
Amendments allow Indian principal companies or wholly owned subsidiaries to export eligible SCOMET items to affiliated foreign "stockists" on the basis of an End Use Certificate and corporate relationship proof, with IMWG granting authorisations for initial export and in-principle re-export approval to specified countries. Transfers from the stockist to end users within the same country and re-exports to IMWG-approved countries do not need separate prior authorisation but require post-reporting and are subject to the stockist country's export controls; re-exports to other countries require separate DGFT application with end-user certificates and supporting documentation for IMWG verification.
45/2015-2020 - 15-11-2018 DGFT
Amendment in Para 2.54 of the Handbook of Procedures, 2015-2020
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Radiation portal monitor installation requirement extended; non compliant ports risk derecognition for un shredded scrap imports.
Designated sea ports are permitted to import un shredded metallic scrap until the extended deadline provided they install and operationalize Radiation Portal Monitors and Container Scanners; ports failing to meet the requirement by the deadline will be derecognised for import of un shredded metallic scrap.
34T of 2018 - 15-11-2018 GST - States
Clarification on certain issues related to refund.
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Refund procedure: portal limits require rectified refund applications to be submitted under the original ARN; re-credit deferred.
Where a deficiency memo is issued against a refund claim, rectified refund applications must be submitted under the original ARN because the portal currently prevents new filings; re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out at issuance of the deficiency memo. Separately, amendments permit certain exporters who imported inputs or capital goods or received capital goods under the EPCG scheme to claim IGST refund on exports within the specified temporal scope, with earlier circulars on the subject being superseded.
31/2018 - 15-11-2018 Customs
Electronic Sealing- Deposit in and removal of goods from Customs bonded Warehouses
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Electronic sealing requirement for bonded warehouses: compliance deadline extended and stakeholders must follow Board circulars.
Electronic sealing for deposit and removal of goods from Customs bonded warehouses is required and stakeholders must strictly follow the Board circulars and this office's public notices; implementation has been extended and any difficulties in adopting the electronic sealing procedure should be reported to the Commissioner's office.
30/2018 - 15-11-2018 Customs
Implementation of Paperless Processing under SWIFT-Uploading of Supporting Documents (eSANCHIT) in Exports
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Paperless export processing under eSANCHIT mandated; stakeholders must comply with Board Circular and report implementation issues.
Implementation of paperless export processing via SWIFT uploading of supporting documents (eSANCHIT) is mandated, prescribing eSANCHIT as the channel for transmission and requiring strict compliance with the referenced Board Circular; stakeholders must report implementation difficulties to the Commissioner's office.
14 - 15-11-2018 FEMA
Exim Bank's Government of India supported Line of Credit of USD 3.5 million to the Government of the Republic of Suriname
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Line of credit support: Export financing allowed with majority India-sourced supply, EDF declaration, and specified utilisation controls.
Exim Bank's Government-supported Line of Credit finances export of eligible goods and services for specified maintenance works, requiring a substantial portion of contract value to be supplied from India and permitting limited foreign procurement; shipments must be declared in the Export Declaration Form and agency commission is not payable under the LoC, though exporters may remit commission from own funds or Exchange Earners' Foreign Currency Account subject to realization and bank compliance.
13 - 15-11-2018 FEMA
Exim Bank's Government of India supported Line of Credit of USD 27.5 million to the Government of the Republic of Suriname
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Line of Credit conditions for export financing require majority sourcing from India and EDF shipment declarations.
Exim Bank's Government of India supported Line of Credit to Suriname finances eligible exports for transmission network upgrades, requiring at least 75 per cent of each contract's value to be supplied from India and allowing up to 25 per cent foreign procurement; shipments must be declared in the Export Declaration Form, no agency commission is payable under the LoC though exporters may use own funds or EEFC balances for commission subject to AD Category I compliance, and AD Category I banks must notify exporter constituents of LoC details. Directions issued under FEMA remain without prejudice to other approvals.
12 - 15-11-2018 FEMA
Exim Bank's Government of India supported Line of Credit of USD 2.5 million to the Government of Madagascar
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Government backed line of credit requires majority Indian content and RBI prescribed export declarations with bank compliance.
Exim Bank's Government of India supported line of credit to Madagascar finances completion of a fertilizer project, requiring at least 75 per cent Indian supplied goods and services, allowing up to 25 per cent foreign procurement, effective October 2018 with a sixty month terminal utilisation period; shipments must be declared in the Export Declaration Form and agency commission is not payable under the LoC though exporters may remit commission from own funds or EEFC balances subject to realisation and AD Category I bank compliance under FEMA directions.
Trade Notice No. 09/GST/CHD/2018 - 14-11-2018 GST
Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
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Cancellation of registration applications: process under CBIC Circular procedures and report any implementation difficulties to authorities.
Processing of applications for cancellation of registration submitted in Form GST REG-16 is to follow the procedures in Circular No. 69/43/2018-GST; field offices must process applications per that Circular and report any implementation difficulties to the Commissioner, and trade associations are requested to publicize the Circular among their members for necessary action.

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GST - States

Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor.

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Casual taxable person advance tax calculation must account for eligible input tax credit, affecting registration deposits.
A casual taxable person must deposit advance tax calculated on the estimated net tax liability after deducting eligible input tax credit as indicated in ... Summary

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