Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Circulars - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Circulars
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    Clarification on the applicability of ad-hoc norms
    Show AI Summary
    Ad-hoc norms applicability extended to eligible pending self-declaration cases, excluding items under Appendix 4P.
    Ad-hoc norms ratified on or after 01.04.2015 apply to pending cases filed under the self-declaration scheme on or after 01.04.2015 where those pending cases were filed before the application against which the ad-hoc norm was ratified; this applicability excludes items listed under Appendix 4P for other applicants.
    Extension of Date for Mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform to 31st December 2024
    Show AI Summary
    Mandatory electronic filing of Non-Preferential Certificate of Origin extended; online filing optional until the new deadline.
    Extension of the deadline for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) on the Common Digital Platform to 31 December 2024; manual/paper processing of non-preferential CoO applications remains permitted until that date. Exporters and designated issuing agencies may opt to use the online e CoO system but are not required to do so during the transition. Authorised issuing agencies must inform and encourage exporters about registration and the online application process; a Help Manual and FAQs are available on the platform landing page.
    Clarification on the applicability of minimum Value Addition as provided under para 4.09 (v) of FTP 2023, in case of spices
    Show AI Summary
    Minimum value addition requirement for spices applies only when both export and import items share Chapter 9 HS classification.
    The minimum value addition requirement for spices under para 4.09(v) of the Foreign Trade Policy applies only where both the exported product and the imported input are classified within Chapter 9 of the HS codes; authorities and exporters should enforce the condition solely when export and import items both fall under Chapter 9.
    Implementation of Yellow Peas Import Monitoring System
    Show AI Summary
    Import Monitoring for Yellow Peas requires online pre-arrival registration; single registration limited to one origin and one port.
    Importation of Yellow Peas requires online submission of advance information and payment to obtain an Automatic Registration Number via the DGFT portal; registration must be completed at least five days before expected arrival and the ARN produced to Customs. Each ARN is valid for multiple consignments only for a specified limited period and applies to one country of origin and one port of import.
    Amnesty Scheme - Closure of cases of default in Export Obligation under Advance Authorisation and EPCG Schemes where applications have been filed with PRC/EPCG Committee for relaxation in policy/procedure on grounds of genuine hardship/adverse impact on trade
    Show AI Summary
    Amnesty Scheme: final filing required for closure of export obligation defaults; pendency of policy relaxation requests won't extend deadline.
    The Amnesty Scheme permits closure of Export Obligation defaults under Advance Authorisation and EPCG Schemes through a time limited filing; authorisation holders must submit closure applications within the prescribed final period and should not await decisions from the Policy Relaxation Committee or EPCG Committees, since such pendency will not extend the filing deadline. Regional Authorities are instructed to dispose pending Amnesty Scheme applications before the cut off, and beneficiaries are urged to avail themselves of the scheme because the final filing date will not be extended further.
    Notice for Calcined Petroleum Coke(CPC) Manufacturers regarding import of Raw Pet Coke.
    Show AI Summary
    Allocation of Raw Petroleum Coke: manufacturers must submit prescribed operational and sourcing details for allocation consideration.
    CPC manufacturers seeking allocation of imported Raw Petroleum Coke must submit prescribed Annexure details-manufacturing capacities with Consent to Operate, sources and sulphur range of RPC, historical yearly procurement, desired import quantities, OCEMS availability, and latest emission levels-by the specified deadline via email with a copy to the DGFT; non-submission will be treated as no response to the Sub Committee constituted by the Commission for Air Quality Management.
    Pilot Launch of the Upgraded Electronic Bank Realization Certificate (eBRC) system for self-certification by Exporters
    Show AI Summary
    Self-certification of eBRCs lets exporters generate electronic certificates from bank IRMs, streamlining export realisation and reconciliation.
    Upgraded eBRC system requires banks to transmit trade-related IRMs electronically to DGFT; IEC-linked exporters will access those IRMs on the DGFT portal and self-certify eBRCs by matching IRMs to shipping bills, SOFTEX or invoices. Banks can group or split IRMs across eBRCs, will have visibility of eBRCs created from their IRMs, and may flag eBRCs for examination. API integration by banks is mandated to enable prompt data exchange, and validation will use RBI purpose codes and published rulesets.
    Introduction of Centralized Video Conference Facility at DGFT Headquarters
    Show AI Summary
    Centralized Video Conference Facility enables exporters to register for DGFT HQ sessions to resolve unresolved trade matters and suggest improvements.
    Introduction of a Centralized Video Conference Facility at DGFT headquarters provides a scheduled VC channel for exporters and trade representatives to raise matters unresolved by regional authorities and to offer suggestions on DGFT systems; access requires registration on the DGFT portal with priority to logged-in registrants, entry from a waiting lobby as time permits, and potential scaling of slots based on demand while existing RA VC services continue.
    Discontinuation of Issuance of Physical copy of Restricted Import Authorisation with effect from 19.10.2023
    Show AI Summary
    Electronic issuance of Restricted Import Authorisations replaces paper copies for EDI ports, with specified exceptions and procedures.
    Physical Restricted Import Authorisations for EDI ports are discontinued from 19 October 2023; such authorisations will be issued electronically only and transmitted to the Customs Port of Registration. Paper authorisations continue for non-EDI ports. Amendments or revalidations of authorisations issued before that date will be processed with a paper amendment letter issued and its number endorsed on the original authorisation. Authorisation holders may download a soft copy from the DGFT website.
    Submission of data to RoDTEP Committee for review of RoDTEP rates
    Show AI Summary
    RoDTEP data submission: exporters must provide prescribed formats to support committee review and public formats on CBIC website.
    Exporters and industry stakeholders must submit supporting data to the RoDTEP Committee using the prescribed Annexure B formats in MS Excel, published on the CBIC portal, and send copies to the designated government email address; the Drawback Division has finalized templates after industry consultation and provides a contact for clarifications.
    Implementation of Import Management Systems for IT Hardware
    Show AI Summary
    Restricted import regime for IT hardware with targeted exemptions for SEZ/EOU captive use and amendable authorisations online.
    Units in Special Economic Zones and specified export oriented units are exempt from restricted import authorisations for specified IT hardware for captive consumption only. Spares, parts, assemblies, sub assemblies, components and other necessary inputs for the notified IT hardware are not restricted. IT items incidental to imported Capital Goods are exempt from licensing, but not where the IT items themselves are primary Capital Goods. Multiple import authorisations may be obtained and authorised quantities may be amended online provided the overall authorised value remains unchanged.
    Clarification regarding subsequent re-import of unsold jewellery, exported under Para 4.79 & 4.92 of Handbook of procedure 2023
    Show AI Summary
    Re-import exemption for unsold exhibition jewellery may allow clearance without import licence despite import restriction change.
    Re-import of unsold jewellery exported for exhibition under Handbook export provisions may be cleared by Customs without an import licence despite the import policy change of the relevant tariff lines from free to restricted; Customs clearance should be in compliance with applicable customs provisions.
    EODC Camp in RAs w.e.f 13th November 2023 to 24th November 2023
    Show AI Summary
    Export Obligation Discharge Certificate processing accelerated through RA camps to update and issue EODCs online, prohibiting manual issuance.
    Regional Authorities must organise dedicated camps to expedite pending EODC applications for Advance Authorisations and EPCG, publicise the camps to exporters with un redeemed licences, and reserve post lunch sessions for processing. RAs shall examine physical files where submitted and generate EODC letters online via the License Room or accept exporter online EODC status updates; redeemed authorisation status must be updated in DGFT online systems. EODCs are to be issued only online and transmitted to the Customs ICEGATE system; manual or legacy system issuance is prohibited.
    Amendments in Para 4.10 (i) of the Handbook of Procedures, 2023
    Show AI Summary
    Input Tax Credit permitted on GST-paid materials transferred between units under Advance Authorization, subject to GST law and customs intimation.
    Transfers of duty-free imported or indigenously procured material under the Advance Authorization Scheme require prior intimation to the jurisdictional Customs Authority; where GST has been paid on such transferred inputs between units, availment of Input Tax Credit shall be governed by the provisions of the GST law and the rules made thereunder.
    Suspension of SION E-125 for export product Shea Stearine
    Show AI Summary
    Suspension of SION E-125 for Shea Stearine exports; exporters may apply for Advance Authorisation under Handbook provisions.
    The Suspension of SION E-125 removes the Standard Input Output Norm for export of Shea Stearine with immediate effect under Paragraphs 1.03 and 2.04 of the Foreign Trade Policy, 2023; the suspension remains until a revised SION is established based on production and consumption data submitted by exporting firms. Exporters may apply for Advance Authorisation under Paragraph 4.07 of the Handbook of Procedures, 2023 during the interim.
    Automatic System based issue of Status Holder Certificate (e-SHC) with no requirement of filing any application by the exporter
    Show AI Summary
    Automatic issuance of Status Holder Certificates from export data streamlines certification and removes routine application requirements.
    Automatic IT-driven issuance of electronic Status Holder Certificates (e-SHC) will classify exporters into five Status categories using merchandise export data from DGCI&S for the preceding three financial years (with a sectoral exception for gems and jewellery) and deliver e-SHCs to registered emails and the DGFT dashboard, removing the need for exporters to file applications or submit CA export performance certificates where data is available. Exceptions for services, deemed, and double-weighted exports require affected exporters to apply via the existing IT module with CA support or to file amendment applications under HBP for upgrades; Regional Offices must expedite processing and limit additional document requests.
    Automatic System based issue of Status Holder Certificate (e-SHC) with no requirement of filing any application by the exporter
    Show AI Summary
    Automatic issuance of Status Holder Certificate streamlines certification using export data, removing application requirement in most cases.
    System-generated electronic Status Holder Certificate will be issued based on merchandise export data in the government database without exporters needing to file an application in most cases; exporters may nevertheless file ANF IB with a CA certificate for recognition or up gradation, and jurisdiction for filing remains determined by Registered Office or Head Office location as per Appendix 1A.
    Implementation of the Trade Notice No. 07/2023-24 dated 08.06.2023 in reference to the pre-import condition under Advance Authorisation Scheme
    Show AI Summary
    Pre-import condition under Advance Authorisation Scheme clarified: post-change imports are not treated as violations in specified scenarios.
    The Notice clarifies that the pre-import condition will not be treated as violated where exports under an Advance Authorisation occurred in the specified earlier period but imports occurred thereafter; authorisations issued on or before the cut off with imports after the cut off are not subject to the pre import requirement; partial imports straddling the cut off are treated so that post cut off imports are not subject to the pre import condition; and imports made on payment of IGST and Compensation Cess are not subject to the pre import condition irrespective of import date.
    De-listing of agencies authorized to issue Certificates of Origin- (Non Preferential) from Appendix 2E of FTP, 2023
    Show AI Summary
    De listing of Certificate of Origin issuers after failure to onboard on the electronic CoO platform withdraws authorization to issue non preferential CoO.
    DGFT removed specified chambers and agencies from Appendix 2E for failing to complete mandatory on-boarding on the e CoO platform after repeated notices; those entities are no longer authorized to issue Certificate of Origin (Non Preferential) until they comply with the electronic on-boarding requirement under the Foreign Trade Policy.
    Pre-shipment and Post-shipment Export Credit and Packing Credit in Foreign Currency (PCFC) for E-Commerce Exports
    Show AI Summary
    Export credit access: E commerce exporters eligible for pre and post shipment credit and PCFC under existing guidelines.
    Pre shipment and post shipment export credit and Packing Credit in Foreign Currency (PCFC) are available to E Commerce exporters under the existing Master Circular Framework; banking and financial institutions are encouraged to extend these facilities to E Commerce exports in accordance with extant guidelines, and exporters or banks encountering difficulties in availing such credit should report issues to the Directorate for remedial attention.

    Circulars

    Back

    All Circulars

    Showing Results for :
    Reset Filters
      No Records Found

      Circulars

      Back

      All Circulars

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Amendments in Para 4.10 (i) of the Handbook of Procedures, 2023

      Contents
      Rules & Regulations
      Plus +
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Input Tax Credit permitted on GST-paid materials transferred between units under Advance Authorization, subject to GST law and customs intimation.
      Transfers of duty-free imported or indigenously procured material under the Advance Authorization Scheme require prior intimation to the jurisdictional ... Summary

      Topics

      ActsIncome Tax