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Circulars
All › 2019
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165/GST-2 - 18-01-2019 GST - States
Guidelines in respect of some provisions of the Haryana Goods and Services Tax Act, 2017
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Detection of unregistered taxable persons under GST leads to temporary registration, best-judgment assessment and recovery measures.
Guidelines set procedures under the Haryana GST Act, 2017 for detection and temporary registration of unregistered taxable persons, best-judgment assessment and penalties where regular registration is not obtained; reconciliation of GSTR-1 and GSTR-3B through prescribed notices and potential assessment or prosecution; enrollment, certification and disciplinary measures for GST Practitioners; authorised arrest, search and seizure powers for specified offences with cognizability and bail consequences; and recovery mechanisms for arrears including Chapter XV modes and cross-empowerment of State GST officers.
PUBLIC NOTICE NO. 02/2019 - 17-01-2019 Customs
Permission for Import/Export of all permissible goods from Adani Kandla Bulk Terminal Pvt. Ltd located near Tuna, off Tekra, outside Kandla Creek, Kandla Port
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Permission for import/export extended at Adani Kandla Bulk Terminal under EPCG, Advance Authorization and Duty Free Import schemes.
Permission for Import/Export from Adani Kandla Bulk Terminal Pvt. Ltd. is extended for one year until 05/12/2019 on the same terms and conditions, preserving eligibility to handle all permissible goods under the Export Promotion Capital Goods (EPCG) scheme, Advance Authorization scheme and Duty Free Import Authorization scheme; trade associations and customs brokers are requested to publicize the extension.
Public Notice No. 01/2019 - 17-01-2019 Customs
Implementation of Paperless Processing under SWIFT- Uploading of Supporting Documents (e-SANCHIT) in Exports
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Paperless Processing enables electronic upload and IRN linkage of export supporting documents for online customs verification and clearance.
Exporters and authorised persons must upload supporting documents on ICEGATE via the e SANCHIT link for all ICES locations nationwide; documents uploaded after Shipping Bill generation receive a unique Image Reference Number (IRN) and must be linked to the Shipping Bill by amendment at the Service Centre. Customs will access and assess electronic documents on ICES, issue queries for which documents may be uploaded using the same IRN/linking procedure, and will record examination results and deliver Let Export Orders online. The Shipping Bill Regulations, 2011 allow digitally signed electronic declarations and require the authorized person to retain for a period of 5 years original supporting documents.
PUBLIC NOTICE NO. 01/2019 - 17-01-2019 Customs
AEO Facilitation Portal
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AEO facilitation portal enables certified traders to lodge priority requests for expedited customs processing and remedies online.
An AEO facilitation portal enables registered Authorized Economic Operators using specified Delhi-zone ports to submit online prioritization requests for assessment, examination, amendment of Bills of Entry/Shipping Bills, drawback claims under Section 74, and IGST refund error rectification. Requests notify mapped AC/DC-level officers via SMS who must act promptly; a portal-generated log will be reviewed daily by port CRMs, who must inform AEO clients on request closure. Clients must provide commissionerate, BE/SB number, assessment group and section when filing requests and may contact their CRM for portal assistance.
PUBLIC NOTICE No. 01/2019 - 17-01-2019 Customs
Transshipment Permission to M/S InterGlobe Aviation Limited, New Delhi to transship imported cargo to and from New Delhi Air Cargo Complex to other ports through the flights operated by them
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Transshipment permission for air carrier renewed subject to transshipment regulations, bonds, guarantees, procedural compliance and reporting requirements.
M/S InterGlobe Aviation Limited is permitted to transship imported cargo between New Delhi Air Cargo Complex and specified domestic airports under the Goods Imported (Conditions of Transshipment) Regulations and related circulars, subject to prescribed customs procedures, execution and maintenance of an import transshipment bond and bank guarantee, responsibility for shortage or pilferage including payment of duties and penalties, adherence to the Foreign Trade Policy and allied laws, payment of cost recovery charges, prohibition on outsourcing without permission, and other statutory instructions.
Instruction No. 92 - 17-01-2019 SEZ
Request for permission to issue Provisional Membership Certificate to members of EPCES till the RCMC portal issue is resolved
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Provisional Registration Certificates permitted: EPCES may issue provisional RCMCs based on exporter documents and affidavit until portal restoration.
Approval is granted to EPCES to issue provisional Registration Certificate/Membership Certificate based on exporter-status documents such as shipping bills together with an affidavit, until a new or updated RCMC portal is in place; EPCES must update DGFT records for all provisional RCMCs once the portal issue is resolved.
STANDING ORDER No.01/2019 - 16-01-2019 Customs
Non-compliance of CBEC Cricular w.r.t weightment of Exim containers at ICD, Amingaon
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Container weighment compliance required: all import-export containers at ICD must be weighed under cargo handling regulations.
Requires strict compliance with mandatory weighment of exim containers at ICD, Amingaon: the custodian reported no containers weighed since the weighbridge was commissioned, and the order directs that all containers be weighed in accordance with the Handling of Cargo in Customs Areas Regulations, 2009 and the cited CBEC circular.
SEBI/HO/IMD/DF2/CIR/P/2019/17 - 16-01-2019 SEBI
Norms for investment and disclosure by mutual funds in derivatives
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Covered call strategy permitted for mutual funds, subject to specified exposure limits, disclosure and daily mark-to-market requirements.
Mutual fund schemes (excluding index funds and ETFs) may write call options only under a covered call strategy on constituent stocks of major indices, subject to limits on total notional value relative to equity holdings and caps on underlying shares as a percentage of unencumbered holdings. Schemes must continuously comply with these limits, have a defined rebalance period for passive breaches, hold underlying shares when writing calls, avoid hedging those shares with other derivatives, keep option premium exposure within existing gross exposure ceilings, and mark written calls to market daily with NAV impact until position closure or expiry.
PUBLIC NOTICE NO. 07/2019 - 16-01-2019 Customs
Implementation of eSANCHIT in Exports on mandatory basis
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eSANCHIT mandatory upload of export supporting documents required, streamlining compliance and expediting export clearance processes nationwide.
eSANCHIT is mandated for exports: exporters and customs brokers must upload digitally signed supporting documents for shipping bills on eSANCHIT for all export types under ICES, using the same upload procedure as prescribed for imports. The public notice operates as a standing order for Jawaharlal Nehru Custom House staff; trade must use the facility to reduce costs and expedite clearances and may report difficulties to the EDI section.
PUBLIC NOTICE NO. 06/2019 - 16-01-2019 Customs
Launch of AEO Website for Online filing of Applications for T1
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AEO T1 online filing launched; manual processing continues temporarily while accreditation and certificate validity synchronization implemented.
A web-based portal (aeoindia.gov.in) enables online AEO-T1 applications-registration, sign up and submission of Annexures 1 and 2-with submitted applications routed to Customs dashboards for staged verification and processing ending in certificate generation by the Directorate of International Customs; manual filing remains permitted concurrently until 31.03.2019 to ensure seamless transition, support is available via DIC and a Kolkata CRM, and programme oversight intervals for reviews and onsite PCA for AEO-T1/T2 are extended while DIC may initiate reviews at any time.
PUBLIC NOTICE NO. 01/2019 - 16-01-2019 Customs
Invitation of applications for empanelment of Chartered Engineers for examination/valuation of Second / Old & Used machinery/ goods etc. in the jurisdiction of Pune Customs Commissionerate
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Empanelment of chartered engineers for valuation of second hand imported machinery; applications require institutional affiliation, verification and reporting.
Chartered Engineers affiliated to the Institution of Engineers (India) may apply for empanelment to value second hand, old and used imported machinery and related goods; applications require prescribed forms, undertakings and supporting certificates, physical verification and valuation reports in accordance with CBEC Circular No. 25/2015. Shortlisted applicants will be vetted, referred to the Institution for confirmation, interviewed by a senior Customs panel, and on empanelment must submit half yearly self appraisals, maintain independence and integrity, and face suspension or cancellation for false information or improper valuation.
17 - 16-01-2019 FEMA
External Commercial Borrowings (ECB) Policy – New ECB Framework
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External Commercial Borrowings framework expands eligible borrowers and streamlines automatic route approvals with strengthened reporting.
The circular replaces the prior multi track regime with a unified External Commercial Borrowings (ECB) framework distinguishing foreign currency and rupee denominated ECBs, broadens eligible borrowers to those entitled to receive FDI plus specified public and not for profit entities, and requires recognised lenders to be resident in FATF or IOSCO compliant jurisdictions. Compliant ECBs within prescribed parameters qualify for the automatic route subject to an annual limit, with designated AD Category I banks responsible for verification, mandatory Loan Registration Number prior to drawdown, monthly Form ECB 2 reporting, and payment of Late Submission Fees for delayed filings.
SEBI/HO/DDHS/CIR/P/2019/16 - 15-01-2019 SEBI
Guidelines for public issue of units of InvITs - Amendments
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Public issue procedures for InvITs refined to restrict anchor investor eligibility and require ASBA-only bidding and electronic platform use.
Subscription and bidding mechanics are standardized to an ASBA-only payment mechanism and exclusive use of recognised stock exchanges' electronic bidding platforms. Investors must submit bid-cum-application forms through SCSBs or prescribed intermediaries, who are responsible for uploading bids, stamping and acknowledging applications and submitting them for fund-blocking. Stock exchanges must validate DP/Client/PAN details daily, permit limited on-file modifications to specified fields, provide transparent electronic bidding facilities, and enable investor status viewing and alerts via websites, SMS and email.
SEBI/HO/DDHS/CIR/P/2019/15 - 15-01-2019 SEBI
Guidelines for public issue of units of REITs - Amendments
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ASBA mandatory for REIT public issues, requiring electronic bidding, intermediary upload duties and stock-exchange validation and alerts.
The circular mandates ASBA for all REIT public issues and requires bidding exclusively through recognised stock exchanges' electronic platforms. Investors must submit bid-cum-application forms to SCSBs or authorised intermediaries, who must upload bids, stamp and acknowledge applications and arrange fund blocking. Stock exchanges must validate DP ID/Client ID and PAN with depository records daily, allow limited modification of either DP ID/Client ID or PAN (but not both) and specified bank/location fields, provide applicant status updates and alerts, and ensure blocked funds are adjusted for bid revisions.
Public Notice No. 05/2019 - 15-01-2019 Customs
Resolution of EGM/Stuffing related errors in Shipping Bills for IGST Refunds
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EGM errors delay IGST export refunds; custodians, shipping agents and preventive officers must file and reconcile EGMs and stuffing reports.
Errors in Export General Manifest (EGM) filings, mismatches between local and gateway EGMs, and non-filing of stuffing reports by Preventive officers obstruct automated IGST refund processing. Custodians, shipping lines and agents must maintain tally sheets linking previous and new container numbers and Bills of Lading; inland stakeholders must file local EGMs online before movement. Preventive officers shall enter stuffing reports and may use the PREV OFF role and Gateway EGM CTR Amendment option to correct container and N/C errors; shipping lines may file supplementary EGMs where none exist.
PUBLIC NOTICE NO. 01/2019 - 15-01-2019 Customs
CHAIRMAN'S WEEKLY LETTER
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Refund Procedure Enhancement: online upload of supporting invoices with GST refund claims to streamline sanctioning and address IGST errors.
Notifications, Circulars and Orders implementing 31st GST Council recommendations introduce a facility to upload all supporting documents and invoices online with Form GST RFD-01A to facilitate refund claims. A CBIC Circular delineates stakeholder roles in the IGST refund sanction process, addresses SB006 error-related delays, and provides a grace period for filing EGMs of past cargo consignments without penal consequences to enable sanctioning of held refunds.
PUBLIC NOTICE -06 - 15-01-2019 Customs
SAD Refund Drive from 16th January, 2019 to 31st January, 2019 for ascertaining the pendency of SAD Refund claims
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SAD refund drive requires claimants to submit prescribed documents for pending refunds; unsubmitted cases decided on available records.
A special SAD refund drive from 16 to 31 January 2019 requires importers, customs brokers and stakeholders to submit replies and prescribed documents for pending SAD refund claims to the SAD Refund Sections; claimants with remanded matters or outstanding orders/payments must approach the section with valid acknowledgements for processing, otherwise cases will be decided on the basis of available records.
48/2018-19-GST - 15-01-2019 GST - States
GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
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GST liability on BF/BC services: banking companies are the service providers and bear tax on customer service charges.
Under the RBI BF/BC model the banking company is the service provider and is liable to pay GST on the full value of service charges or fees charged to customers, whether or not collected via BF/BC. Exemption for services in relation to accounts in a rural area branch is available only where services by BF/BC fall under Heading 9971 and relate to a branch classified as rural in accordance with RBI guidelines; the bank's RBI-based classification should govern eligibility.
47/2018-19-GST - 15-01-2019 GST - States
Clarification on GST rate applicable on supply of food and beverage services by educational institution.
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GST exemption for educational institution food services applies when the institution supplies meals; contracted caterers remain taxable.
Supplies of food and beverages provided by an educational institution to its students, faculty and staff are exempt from GST under the exemption entry for educational institution services where the institution itself makes the supply; supplies by any other person under contract with the institution are taxable at the rate prescribed for food and beverages. The exemption depends on the descriptive coverage of the exemption entry rather than the indicative chapter/heading codes, and administrative amendments were made to remove ambiguity in the rate notification and to add the relevant heading to the exemption entry.
46/2018-19-GST - 15-01-2019 GST - States
Clarification on issue of classification of service of printing of pictures covered under 998386.
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Service classification of printing of pictures confirmed as photographic processing services, attracting the higher applicable GST rate.
Printing of pictures falls under 998386 Photographic and videographic processing services, which includes developing negatives, colour printing of images from film or digital media, reprints and related processing, and is excluded from 998912. The circular directs that printing of pictures be classified under 998386 for GST purposes, noting that the two service codes attract different GST rates and that incorrect classification may lead to short payment of tax.

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GST - States

Directive for Timely Disposal of Assessment Cases for FY 2015–16 and Mandatory Generation of R-5A by Assessing Authorities

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R-5A generation and timely disposal of assessment cases were mandated for pending 2015-16 matters before limitation.
Direction issued for expeditious disposal of assessment cases relating to assessment year 2015-16 under the Uttar Pradesh SGST framework. Cases had ... Summary

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