Amendments in Chapter 5 of the Handbook of Procedures 2015-20, related to Export Promotion Capital Goods Scheme to reduce 'Compliance Burden' and enhance 'Ease of doing Business'
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Extension of annual filing deadline for EPCG returns; fixed late fee now applies to returns due from the referenced year. Amendment to para 5.15 of the Handbook of Procedures extends the time limit to file annual returns for 2022-23 until 30.9.2022 and specifies that a late fee of Rs.5000 will be applicable for returns due to be filed from 2022-23 onwards, effective immediately for EPCG authorisations under FTP 2015-20.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of annual filing deadline for EPCG returns; fixed late fee now applies to returns due from the referenced year.
Amendment to para 5.15 of the Handbook of Procedures extends the time limit to file annual returns for 2022-23 until 30.9.2022 and specifies that a late fee of Rs.5000 will be applicable for returns due to be filed from 2022-23 onwards, effective immediately for EPCG authorisations under FTP 2015-20.
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