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Circulars
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TRADE FACILITY NO. 12/2020 - 22-04-2020 Customs
IGST refunds on exports-extension in SB005 alternate mechanism-
Show AI Summary
IGST refund correction facility extended for SB005 shipping bill error corrections under the CBIC circular guidance
Extension of the SB005 error correction facility in the Customs EDI system to permit corrections to Shipping Bills dated up to 31.12.2019 for the purpose of processing IGST refunds on exports; stakeholders are directed to follow the procedural instructions contained in the referenced CBIC circular.
TRADE FACILITY NO. 11/2020 - 22-04-2020 Customs
Review of Circular No. 17 / 2020 dated 03.04.2020 namely, 'Measures to facilitate trade during lockdown period- section 143AA of the Customs Act, 1962'
Show AI Summary
Undertaking in lieu of bond extended to facilitate customs clearance; bond submission timeline relaxed and e-records required.
Acceptance of an undertaking in lieu of bond for customs clearance is extended as a temporary measure; the deadline for submission of the proper bond in substitution for the undertaking is likewise extended. Undertakings must be submitted from the registered email ID of the IEC holder or their authorised customs broker and a copy uploaded to e-sanchit. All other conditions of the earlier circular remain unchanged and the facility will be reviewed at the end of the lockdown period.
TRADE FACILITY NO. 11./2020 - 22-04-2020 Customs
Review of Circular No. 17 / 2020 dated 03.04.2020 namely, 'Measures to facilitate trade during lockdown period- section 143AA of the Customs Act, 1962'
Show AI Summary
Undertaking in lieu of bond facility extended; submission via IEC registered email and upload to e-sanchit required.
Extension of temporary acceptance of an undertaking in lieu of bond under section 143AA of the Customs Act to facilitate customs clearance during the lockdown; the facility and the deadline for submission of the proper bond are extended, existing conditions of Circular No. 17/2020 remain, and the undertaking must be sent from the IEC holder's or authorised broker's registered email and uploaded to e-sanchit.
PUBLIC NOTICE. NO. 31/2020 - 22-04-2020 Customs
IGST refunds on exports-extension in SB005 alternate mechanism.
Show AI Summary
SB005 error correction extended to facilitate IGST refund processing despite invoice mismatches, urging stakeholders to rectify records and seek assistance.
Extension of the SB005 error correction facility in the Customs EDI system is authorised to unblock automated IGST refund disbursal for Shipping Bills up to 31.12.2019, responding to invoice mismatches between GST returns and customs data and COVID 19 related operational hardships; stakeholders are urged to prevent future mismatches and to approach the ADC (AP & ACC) for specific difficulties.
Public Notice-29/2020 - 22-04-2020 Customs
Measures to facilitate trade during the lockdown period- Section 143AA of the Customs Act, 1962 - Amendment to Public Notice No. 22/2020
Show AI Summary
Undertaking in lieu of bond extended, allowing electronic submission and delayed formal bond filing under customs procedures.
Acceptance of an undertaking in lieu of bond is extended for the lockdown period and the deadline to submit the corresponding proper bond is extended until 30.05.2020; the undertaking must be submitted from the registered email of the importer or authorised customs broker and uploaded into e Sanchit, with all other conditions of the earlier Public Notice remaining in force.
Public Notice-16/2020 - 22-04-2020 Customs
IGST refunds on exports-extension in SB005 alternate mechani
Show AI Summary
SB005 error correction: extension allows exporters to rectify invoice mismatches to unblock IGST refunds via prescribed email procedure.
Extension of the SB005 error correction facility in the Customs EDI system permits exporters and customs brokers to rectify invoice mismatches that block automated IGST refund disbursal by following the procedure in Circular No. 05/2018 Customs (as amended) and submitting applications with enclosures by email due to COVID 19; difficulties should be reported to the Additional Commissioner, Air Cargo Exports.
PUBLIC NOTICE NO.23/2020-cus - 22-04-2020 Customs
IGST refunds on exports-extension in alternate mechanism
Show AI Summary
IGST refund facilitation: extension of Customs EDI error correction for SB005 invoice mismatches to enable refund processing.
Extension of the Customs EDI System facility to correct invoice mismatches causing the SB005 error for Shipping Bills dated up to 31.12.2019, enabling automated IGST refund disbursal (except refund scroll generation). Trade stakeholders are advised to address and prevent such mismatches; the Notice is to be treated as a standing order for officers and implementation difficulties may be reported to the Commissioner.
Public Notice No. 59/2020 - 22-04-2020 Customs
Customs clearance on the basis of self-certified copies of PTA/FTA certificates in case of DPD/AEO Clients – Facilitation through email facility for AEO/DPD importers in the COVID-19 situation
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Customs clearance: self-certified COO copies accepted for DPD/AEO importers via E-Sanchit upload and email verification.
Customs clearance for DPD and AEO importers is allowed on self-certified photocopies of Certificates of Origin uploaded to E-Sanchit; Assessment Groups must verify importer status, seals and signatures, record prescribed details in the Register, and endorse RMS-FC to grant Out of Charge via an email-based verification workflow. If upload is absent, an ICES query may be raised.
PUBLIC NOTICE NO. 58/2020 - 22-04-2020 Customs
Review of Circular No. 17/2020 dated 03.04.2020 namely ‘Measures to facilitate trade during the lockdown period – section 143AA of the Customs Act, 1962
Show AI Summary
Acceptance of undertaking in lieu of bond extended; bond submission deferred and undertaking must be emailed and uploaded.
Acceptance of an undertaking in lieu of bond for customs clearance is extended and the deadline for submission of the proper bond deferred; all other conditions of the earlier circular and public notice remain in force. The undertaking must be submitted from the registered email ID of the IEC holder or authorised customs broker and must also be uploaded on e Sanchit. Difficulties in implementation are to be reported to the designated Joint Commissioner email, and the Public Notice directions are to be treated as a Standing Order for officers.
PUBLIC NOTICE NO. 57/2020 - 22-04-2020 Customs
IGST Refund on exports-extension in SB005 alternate mechanism
Show AI Summary
IGST refund facilitation extended to allow correction of SB invoice mismatches, expediting refunds and urging exporter compliance.
Extension permits correction of invoice mismatches causing SB error that block automated IGST refund disbursal for export Shipping Bills up to the specified cutoff; stakeholders are urged to rectify and prevent such mismatches and to report remaining difficulties to the Commissioner for assistance.
PUBLIC NOTICE NO. 32/2020 - 22-04-2020 Customs
Measures to facilitate trade during the lockdown period - Section 143AA of the Customs Act, 1962
Show AI Summary
Undertaking in lieu of bond: acceptance extended during lockdown, with deferred bond submission and email/e Sanchit filing allowed.
Temporary acceptance of an undertaking in lieu of bond will be extended during the lockdown with a deferred deadline for submission of the proper bond; undertakings must be submitted from the registered email of the IEC holder or their authorised customs broker or uploaded on e Sanchit. All other conditions of the earlier public notice remain unchanged and the measure will be reviewed after the lockdown.
PUBLIC NOTICE No. 31/2020 - 22-04-2020 Customs
COVID-19 Facilitation measures: Procedure for assessment in cases of non submission of Original Country Of Origin Certificates- Amendment to Public Notice No. 24/2020
Show AI Summary
Provisional assessment requirements revised: bond/undertaking obligation affirmed and bond replacement deadline extended for importers.
Importers using provisional assessment must submit a Bond or Undertaking in lieu of Bond per Circular 17/2020 read with Public Notice 22/2020 as amended by Public Notice 29/2020; paragraph 4.2 is amended to reference the amended framework and security requirements, and paragraph 5 is amended to extend the deadline for replacing the Undertaking with a proper Bond. Other provisions of Public Notice No. 24/2020 remain unchanged; the notice is to be publicized, treated as a Standing Order, and any difficulties reported to the Additional Commissioner (Technical).
PUBLIC NOTICE No. 30/2020 - 22-04-2020 Customs
COVID-19 Facilitation measures: Relaxation in the procedure for IN-Bonding of Cargo imported under Warehouse Bill of Entry - Amendment to Public Notice No. 25/2020
Show AI Summary
Undertaking in lieu of bond permitted for in-bonding procedures, with requirement to replace undertaking by revised deadline.
Relaxation permits submission of an undertaking in lieu of bond for in-bonding of goods imported under Warehouse Bill of Entry via the importer's or broker's registered email to the designated AC (Bond); the AC will process or forward requests per roster. The notice amends the designated email, extends the deadline to replace the undertaking with a proper bond, requires the Bond Section to record such relaxations, and instructs trade associations and officers to publicize and treat the notice as a standing order.
PUBLIC NOTICE NO. 29/2020 - 22-04-2020 Customs
In partial modification of Public Notice no. 21/2020 dated 03.04.2020 namely “Measure to facilitate trade during the lockdown period – section 143AA of the Customs Act, 1962”
Show AI Summary
Undertaking in lieu of bond extended; submit via registered IEC email and e Sanchit, replace with proper bond before deadline.
Acceptance of an undertaking in lieu of bond for customs clearance is extended and remains subject to review; customs formations must record cases of relaxation. The undertaking must be submitted from the registered email ID of the IEC holder or their authorised customs broker and uploaded to e-Sanchit. Importers/exporters availing the facility must replace the undertaking with a proper bond before the stipulated cut-off and comply with all other conditions of the earlier public notice.
Public Notice No. 28/2020 - 22-04-2020 Customs
IGST refunds on exports-extension in SB005 alternate mechanism
Show AI Summary
IGST refunds: SB005 correction extended for shipping bills up to year-end to unblock automated refund processing.
Extension of the SB005 error correction facility in the Customs EDI system is authorized to address invoice mismatches that block automated IGST refunds for export shipping bills. Due to persistent mismatches and COVID 19 related hardships, the correction facility is extended to cover shipping bills dated up to the end of 2019; affected bills are published on the Custom House website and stakeholders must report implementation difficulties to the Deputy Commissioner of Customs (IGST Refunds).
Public Notice No. 28/2020 - 22-04-2020 Customs
Electronic Sealing- Deposit in and removal of goods from Custom Bonded Warehouse - Amendment to Public Notice No. 10/2020
Show AI Summary
Electronic sealing implementation deferred; new commencement date set and stakeholders directed to publicize and comply.
The operative commencement date for electronic sealing procedures for deposit and removal of goods from Custom Bonded Warehouses is deferred by amendment to the earlier Public Notice; all other provisions of that Public Notice remain unchanged. Trade stakeholders are directed to publicize the amendment and departmental officers must treat it as a Standing Order. Difficulties should be reported to the Additional Commissioner of Customs (Technical).
Public Notice No. 27/2020 - 22-04-2020 Customs
Reveiw of Circular No. 17/2020 dated 03004.2020 namely Measures to facilitate trade during the lock down period' — Section 143AA of the Customs Act, 1962
Show AI Summary
Undertaking in lieu of bond extended, permitting temporary customs clearance without bond and deferring bond submission.
Temporary acceptance of an undertaking in lieu of bond for customs clearance under Section 143AA is extended until 15.05.2020, with the deadline for submission of the proper bond deferred until 30.05.2020; undertakings must be submitted from the registered IEC email or authorised broker and may also be uploaded on e-sanchit; other conditions remain unchanged and the measure will be reviewed at the end of the lockdown.
Public Notice No. 27/2020 - 22-04-2020 Customs
Review of Circular No. 17/2020 dated 03.04.2020 namely Measures to facilitate trade during the lock down period' — Section 143AA of the Customs Act, 1962
Show AI Summary
Undertaking in lieu of bond extended for lockdown relief; formal bond submission deferred and electronic filing permitted.
Temporary acceptance of a undertaking in lieu of bond for customs clearance during the lockdown is extended, with formal bond submission deferred until after the relief period; undertakings must be submitted from the registered email ID of the IEC holder or authorised broker and may also be uploaded on the electronic record system, while other conditions of the original circular remain in force.
PUBLIC NOTICE NO. 24/2020-cus - 22-04-2020 Customs
Electronic Sealing-Deposit in and removal of goods from Customs Bonded Warehouses
Show AI Summary
Electronic sealing implementation deferred, stakeholders to note postponement and treat the notice as an operational standing order.
Implementation of the electronic sealing requirement for deposit in and removal of goods from Customs bonded warehouses, as prescribed in Circular No. 10/2020-Customs, is deferred in response to representations from e-seal vendors; the Board has set a new commencement date for the circular and directs stakeholders to treat this Public Notice as a standing order for officers, with an invitation to report implementation difficulties to the issuing office.
PUBLIC NOTICE NO. 22/2020-cus - 22-04-2020 Customs
Review of Circular No. 17/2020 dated namely, 'Measures to facilitate trade during the lockdown period- section 143AA of the Customs Act, 1962'-
Show AI Summary
Undertaking in lieu of bond extended for customs clearance, with email submission and e Sanchit upload requirements.
Acceptance of an undertaking in lieu of bond for customs clearance under the earlier circular is extended until 15.05.2020, with the deadline for filing the formal bond likewise extended. The undertaking must be submitted by the registered email of the IEC holder or their authorised customs broker, and zones may additionally require uploading the undertaking on e Sanchit. All other conditions of the prior circular remain in force and the measure will be reviewed by the Board at the end of the lockdown.

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Income Tax

Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020

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Vivad se Vishwas settlement permits final resolution of pending income tax disputes through declaration and prescribed payment.
The Direct Tax Vivad Se Vishwas Act, 2020 enables final settlement of specified pending income tax disputes by filing a declaration and paying an amount ... Summary

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Acts Income Tax
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