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Circulars
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PUBLIC NOTICE NO. 14/2019 - 29-05-2019 Customs
Mandatory implementation of eSANCHIT in exports
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eSANCHIT mandatory uploads: digitally signed export supporting documents must accompany shipping bill filings.
Mandatory use of eSANCHIT requires exporters and customs brokers to upload digitally signed supporting documents at the time of filing shipping bills; hard copies are no longer permitted. The measure supersedes prior voluntary arrangements and the earlier regulation, directs trade bodies to publicise the change, and invites reporting of any difficulties to the issuing office.
INSTRUCTION: 01/2019-20 - F. No. GST/INV/Arrest-caveat/18-19 - 29-05-2019 GST
Arrest under GST - Filing of Caveat in Hon'ble Supreme Court
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GST arrest caveat filing directed for Supreme Court cases challenging arrest powers in fake invoice fraud matters.
Immediate filing of caveat(s) in the Hon'ble Supreme Court is directed in GST arrest cases where High Courts have not granted relief to petitioners challenging the power to arrest, especially in fake invoice and input tax credit fraud matters. The instruction refers to objections concerning arrest under section 69 of the CGST Act, 2017, notice under section 73(1), the authority of GST officers to arrest, and whether such officers are police officers, and requires prompt reporting of action taken.
ADDENDUM to Circular No.9 of 2019 - 29-05-2019 GST - States
Intelligence wing - structure.
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Central Intelligence Cell established: empowered to inspect business and transport premises on Joint Commissioner authorization.
A Central Intelligence Cell is added to the intelligence wing, authorized to inspect business premises, transporters, warehouses, and goods in transit upon authorization from the Joint Commissioner (Intelligence), and to perform other functions as directed. The Cell's composition is two State Tax Officers and six Deputy State Tax Officers; its functions are inspection based on Joint Commissioner authorization and carrying out additional orders from the Joint Commissioner.
SEBI/HO/MIRSD/DOP/CIR/P/2019/69 - 28-05-2019 SEBI
Combating Financing of Terrorism (CFT) under Unlawful Activities (Prevention) Act, 1967 –Directions to stock exchanges, depositories and all registered intermediaries
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Combating financing of terrorism: financial intermediaries must screen, report matches within 24 hours and freeze assets under Section 51A.
Regulators and regulated entities must maintain and circulate electronic designated lists, screen customer records continuously, and report any matches within 24 hours to the CTCR Nodal Officer and relevant State/UT Nodal Officers and FIU-IND. Upon confirmed matches, entities must prevent transactions and file Suspicious Transaction Reports. The CTCR Division will cause verification by police or central agencies within five working days; confirmed holdings by designated persons will be frozen by order issued without prior notice. An applicant inadvertently affected may seek unfreezing, with CTCR required to decide within 15 working days.
PUBLIC NOTICE NO. 50/2019 - 28-05-2019 Customs
Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act
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Bonded warehouse manufacturing requires integrated licensing, unified digital records, and GST/duty treatment on resultant supplies.
Applicants for manufacturing or other operations under section 65 must file a unified application integrating private bonded warehouse licensing under section 58 (Annexure A). Licensees shall maintain a single consolidated digital record format (Annexure B) combining MOOWR, 1966 and Warehouse (Custody and Handling of Goods) Regulations, 2016 and submit monthly returns; execute a triple duty bond as per Annexure C. Exported resultant products require a shipping bill and GST invoice with no import duty on contained imported inputs; domestic clearance requires GST payment and ex-bond Bill of Entry with duty on imported inputs.
PUBLIC NOTICE No. 13/2019 - 28-05-2019 Customs
DGFT’s forged Office Order No. 59/2019 dated 04.04.2019 regarding Notification No. 26/2015-2020 dated 21.08.2018
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Forged Office Order: stakeholders warned not to rely on a counterfeit cancellation of the Beach Sand Minerals export notification.
A forged Office Order claiming to cancel Notification No. 26/2015-2020 (Export Policy for Beach Sand Minerals) is not genuine and was not issued by DGFT. DGFT has not revised or amended the original notification dated 21.08.2018. Stakeholders - including importers, exporters, custodians and customs brokers - are advised not to rely on or act upon the forged Office Order and to await any authorised communication for genuine amendments.
PUBLIC NOTICE No. 12/2019 - 28-05-2019 GST
Notification No. 26/2015-2020 dated 21.08.2018 in force
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Notification validity: original export notification remains in force after a forged cancellation order was exposed and disclaimed.
An alleged Office Order cancelling Notification No. 26/2015-2020 for export policy of Beach Sand Minerals is a forged document not issued by the Directorate General of Foreign Trade; the original notification has not been amended and remains in force.
PUBLIC NOTICE NO. 10/2019 - 28-05-2019 Customs
Mandatory implementation of e-SANCHIT in exports
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Mandatory e-SANCHIT filing: digitally signed export supporting documents must be uploaded; hard copies will not be accepted.
Exporters, Customs Brokers and other stakeholders must upload digitally signed supporting documents on e-SANCHIT at the time of filing shipping bills; hard copy supporting documents will not be accepted and any implementation difficulties should be reported to the issuing office.
PUBLIC NOTICE NO. 09/2019 - 28-05-2019 Customs
DGFT's forged Office Order No. 59/2019 dated 04.04.2019 regarding Notification No. 26/2015- 2020 dated 21.08.2018
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Forged administrative order exposed; original export notification for beach sand minerals remains in force, stakeholders warned.
A forged Office Order purportedly cancelling Notification No. 26/2015-2020 on the export policy for Beach Sand Minerals has been confirmed as not issued by DGFT; DGFT and the Drawback Division, CBIC, state the original notification remains in force, and stakeholders must continue to comply with the extant export policy while reporting implementation difficulties to the customs office.
Public Notice 12/2019 - 28-05-2019 Customs
Cancellation of N/N. 26/2015-2020 dated 21.08.2018 for export Policy of Beach Sand Minerals (BSM)
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Forgery of cancellation order: purported revocation of beach sand minerals export policy is invalid and original notification remains operative.
The notice declares an alleged DGFT Office Order purporting to cancel the export policy for Beach Sand Minerals to be forged and not issued by the DGFT; no amendment or revision has been made to the original export Notification, which therefore remains in force.
Circular No. 1920024/93 - 28-05-2019 GST - States
Regarding bhatta samadhan yojna year 2016-17
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Composition scheme for brick manufacturers ceases with GST, with proportionate refund guidance for excess deposits under the season plan.
Composition scheme for brick manufacturers for season year 2016-17 was stated to cease automatically on the introduction of GST. The scheme required 50% of the total composition amount by 20 March 2017 and the balance from April to September 2017, so that 75% was payable up to June 2017 and 25% for July to September 2017. Brick manufacturers who had deposited more than 75% before GST came into force were stated to be eligible for proportionate refund of the excess amount, and the same calculation applied to new brick kilns started after 31 March 2017.
04/2019 - 28-05-2019 GST - States
Distribution of GST Taxpayers between Central & State Government
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GST taxpayer distribution framework assigns Assam registrants between Central and State administrations through slab-based allocation and single-interface principles.
Taxpayers registered in Assam were distributed between the Central and State tax administrations under the GST Council's guidelines to ensure a single interface under GST. Migrated taxpayers lacking turnover data were allocated in the same slab below 1.5 crore on a 90:10 ratio, with lists issued in annexures.
SEBI/ HO/ MIRSD/ DOS3/CIR/P/2019/68 - 27-05-2019 SEBI
Enhanced disclosure in case of listed debt securities
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Enhanced disclosure obligations for debenture trustees require public compensation details and timely ISIN-wise payment calendars.
Debenture Trustees must publish on their websites the nature of compensation arrangements, including minimum fees and determining factors, and maintain an ISIN-wise calendar of interest and redemption due and paid for the financial year, updating initial schedules and new issues promptly and updating payment status within one day of due date with delayed payments marked. Issuers and RTAs must furnish debenture holder details to DTs at allotment and monthly by the seventh working day. Privately placed issues must include additional covenants in term sheets requiring enhanced default interest for missed payments and penal interest for listing delays.
PUBLIC NOTICE NO. 48/2019 - 27-05-2019 Customs
Procedure of import cargo for non-insecticidal use under CIB permit
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Import of pesticides and hazardous chemicals must await CIB permit; warehousing in bonded facilities is not permitted.
Import consignments of pesticides, fungicides and other Chapter 38 items requiring a CIB permit must be imported only after obtaining CIB permission in advance; warehousing of such hazardous chemicals in bonded/private bonded warehouses in the DTA is not permitted under the FTP, and the directive is to be treated as a standing order for officers, with implementation difficulties to be reported to the Appraising Main (Import) Deputy/Assistant Commissioner.
PUBLIC NOTICE NO. 15/2019 - 27-05-2019 Customs
Mandatory Implementation of E-SANCHIT in exports
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Mandatory e-SANCHIT uploads required-exporters must submit digitally signed supporting documents when filing shipping bills.
Exporters and customs brokers must upload digitally signed supporting documents to e-SANCHIT at the time of filing shipping bills; hard-copy supporting documents will no longer be accepted at EDI locations and implementation issues should be reported to the issuing office.
Order No. GST/2019-20/173/Commercial Tax - 27-05-2019 GST - States
Amendment of Jurisdiction of Kushinagar Division-I and Division-II under Office Order No. 278/GST/2017-18 dated 01.07.2017 due to Reorganization of Tehsils in Kushinagar District.
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Jurisdictional reorganisation under GST revises Kushinagar division boundaries after creation of new tehsils.
Revised the geographical jurisdiction of Kushinagar Division-I and Kushinagar Division-II under the earlier office order issued for designation of proper officers and division-wise territorial limits under the Uttar Pradesh Goods and Services Tax framework. Kushinagar Division-I was redefined to comprise the whole of Tehsil Hata, Tehsil Kasya, and Tehsil Captanganj. Kushinagar Division-II was redefined to comprise the whole of Tehsil Khadda, Tehsil Padrauna, and Tehsil Tamkuhiraj, together with any area of Padrauna not included in any division.
Order No. GST/2019-20/172/Commercial Tax - 27-05-2019 GST - States
Designation of Proper Officers for Refund Proceedings under Section 54 of the Uttar Pradesh GST Act, 2017 in respect of VAS/Investigation Units and Mobile Squad Units and Amendment of Office Order No. 278/GST/2017-18 dated 01.07.2017.
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Proper Officer designation for refund proceedings limited to TRN deposits by unregistered traders under GST.
Deputy Commissioners, Assistant Commissioners and State Tax Officers posted in VAS/Investigation Units and Mobile Squad Units are designated as Proper Officers for section 54 refund proceedings only in cases where TRN was created for unregistered traders and deposits were made through those units. The earlier office order is amended accordingly, while refund proceedings for registered traders continue to be handled by officers in the concerned Division/Corporate Circles.
F. No. S23/ 175/97-AP(Vol.V) - 27-05-2019 Customs
Power point presentations on Time Release Study of Import / Export clearance and Public/ Trade Notices issued in the recent three months to be made
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Time Release Study prompts procedural reforms to reduce cargo dwell time and adopt electronic scrip and manifest processes.
The Time Release Study for February-April 2019 showed increased RMS facilitated bills with no assessment/examination, limited registration of goods within 24 hours of duty payment, and an improving but still elevated dwell time; stakeholders were directed to use online registration to reduce dwell time. Administrative measures include immediate receipt of Sevottam submissions, creation of a facilitation cell under Turant Customs to clear facilitated Bills of Entry across sites, electronic transmission of MEIS/SEIS duty credit scrips to Customs via ICES, and compliance with the Sea Cargo Manifest and Transhipment (Amendment) Regulations, 2019.
F No 370149/230/2017- Part (3) - 27-05-2019 Income Tax
Task Force for drafting a New Direct Tax Legislation-Extension of term
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Extension of Task Force term: deadline extended for submission of report to allow completion of drafting new direct tax law.
The Task Force constituted to draft a new direct tax law, reconstituted with authority to co-opt members and including the co-option of a Principal Commissioner, has had its term extended by official order to permit submission of its report by a newly specified deadline; the extension is issued with ministerial approval and communicated by a Joint Commissioner under the original Terms of Reference.
Circular No. 1920023/176 - 27-05-2019 GST - States
Clarification regarding utilisation of Input Tax Credit under GST
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Input Tax Credit under GST clarified for application under Uttar Pradesh SGST and aligned with the Central circular.
Clarification regarding utilisation of Input Tax Credit under GST was issued by adopting the Central Board of Indirect Taxes and Customs circular dated 23.04.2019 for application under the Uttar Pradesh SGST Act and Rules. The clarification contained in the Central circular is stated to be equally effective for Uttar Pradesh SGST, and subordinate officers are to be informed and compliance ensured accordingly.

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Rectification of Invoice Mis-match (SB005), GSTN Number Mis- match (SB003), EGM/Stuffing errors (SB002), Mis-match in Shipping Bill details (SB001) and filing of claim for IGST Refund

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IGST refund on exports: rectify SB001-SB005 and SB003 shipping bill errors and file correct EGM to enable refund processing.
Processing of IGST refund claims requires rectification of Shipping Bill errors SB001-SB005 and SB002 EGM/Stuffing errors so that Shipping Bills migrate ... Summary

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Acts Income Tax
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