Reconfiguration of Trichy Zone Site (INKAR6) and rolling out of NTUT1 as master site and INTUT6 as child site for Tuticorin Customs Commissionerate on...
Rescinding of JNCH PN No.101/2024 dated 22.11.2024 regarding Transhipment of movement of export cargo from Bangladesh to third Countries from Nhava Sh...
Standard Operating Procedure to be followed for "Direct Port Entry" and "Document Processing Zone" in VOC Port for Export of Containerised Cargo - Reg...
Rescinding of Circular No. 29/2020-Customs dated 29.06.2020 in respect of Transhipment of Export Cargo from Bangladesh to third countries through Land...
Implementation of new All India Air Transshipment bond for Air-to-Air and Air-to-ICD Transshipment imports and All India Air Transshipment Message fil...
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Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of APGST Act, 2017
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Input tax credit relief under APGST retrospective amendment clarified for pending demands and rectification proceedings. Retrospective insertion of section 16(5) and section 16(6) in the Andhra Pradesh Goods and Services Tax Act, 2017 extends the time limit for availment of input tax credit in specified cases from 01.07.2017, including cases involving later revocation of cancelled registration. The clarification also states that no refund is available where tax has already been paid or input tax credit has already been reversed because of the earlier restriction under section 16(4). It further prescribes the manner in which authorities and taxpayers should proceed at different stages of investigation, adjudication, appeal, revision, and rectification.
Procedure for import/export through Personal Carriage - reg.
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Personal carriage facilitation for gems and prototypes enables electronic pre filing and temporary detention to streamline airport customs clearance. Harmonised procedure mandates advance electronic filing of Bills of Entry/Shipping Bills indicating "Personal carriage" for import/export of gems and jewellery and samples/prototypes, requires passenger and flight identifiers, provides for registration, examination, sealing and temporary detention of parcels at designated airport/air cargo premises with issuance of a Detention Receipt, and permits eligible examination at factory premises; Customs will verify filings via RMS/PAG, conduct examinations at airport or Air Cargo Complex, and confirm export by matching passenger manifests.
Instructions for processing of applications for GST registration
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GST registration verification: clarified permissible documentary proof and limits on additional document demands during processing. Clarifies procedural standards for processing GST registration applications, limiting additional documentary demands to the indicative list in FORM GST REG-01. For proof of Principal Place of Business, any one prescribed document (property tax receipt, municipal khata, electricity or water bill, or equivalent) suffices; rented premises require rent/lease agreement plus one ownership document of the lessor, with consent and identity proof acceptable in specific cases. Unwarranted presumptive queries are prohibited. Physical verification is required for risk-flagged or Aadhaar-unverified cases with GPS-tagged photographs, and officers must follow prescribed forms and timelines for notices, replies and final action.
Various issues related to availment of benefit of section 128A of the RGST Act, 2017
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Interest and penalty waiver allows eligible pre-commencement GSTR-3B payments and partial appeal withdrawal for covered tax periods. Section 128A permits waiver of interest, penalty, or both for specified section 73 demands relating to the eligible period. Tax paid through FORM GSTR-3B before the provision came into force may qualify where paid before the relevant demand notice or adjudication order and verified by the proper officer. For later availment, payment must follow Rule 164. Where proceedings cover both eligible and non-eligible periods, tax may be paid for the eligible period and an application filed in FORM SPL-01 or FORM SPL-02, with intimation that the appeal will not be pursued for that period.
Amendment in Appendix 2K (Scale of User Charges and Process for Deposit/ Refund of Application Fee/Penalty, etc) of FTP 2023
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Registration Fee for Import Monitoring Systems introduced under FTP framework, with payment, refund, exemption and adjustment procedures clarified. Appendix 2K is amended to introduce a Registration Fee for Import Monitoring Systems and to revise the Scale of Application Fee for various DGFT services. Payments must be made online via the DGFT payment gateway or eMPS using authorised methods. Exempt classes under the Foreign Trade (Regulation) Rules, 1993 are not liable for fees. Refunds are permitted only where fees were paid in excess, paid without an application, or paid in error by an exempt applicant, subject to a one year claim limitation and prescribed verification and sanction procedures; sanction orders lapse after three months.
Operationalisation of DGFT 'Global Tariff and Trade' Helpdesk
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Global Tariff and Trade helpdesk for addressing import surges, dumping, EXIM clearance and trade compliance issues. Operationalisation of a Global Tariff and Trade Helpdesk by DGFT to receive and coordinate trade-related issues including import and export challenges, import surges or dumping, EXIM clearance, logistics and supply chain challenges, financial or banking issues, regulatory and compliance matters, and other suggestions; submissions to be made via the DGFT Helpdesk Service, email or toll-free call, with status tracked online and notifications sent by email and SMS.
Various issues related to availment of benefit of Section 128A of the MGST Act, 2017
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Section 128A benefit clarified: prior GSTR 3B payments accepted; DRC 03 mandated thereafter; mixed period appeals adjusted. Adoption of CBIC Circular clarifies that taxpayers who paid tax via FORM GSTR 3B before 1 November 2024 may avail the waiver benefit if payment was intended for the demand, while payments made on or after that date must follow Rule 164 using FORM GST DRC 03 or electronic liability register crediting. For notices/orders spanning both covered and uncovered periods, taxpayers may pay tax for covered periods, file FORM SPL 01 or FORM SPL 02, notify the appellate authority of withdrawal for covered periods, and the appellate authority will adjudicate remaining periods; eligibility is subject to proper officer verification.
Specialized Investment Funds ('SIF') - Application and Investment Strategy Information Document (ISID) formats
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Specialized Investment Funds (SIF) now require standardised application forms and a prescribed ISID disclosure format for launch and approval. Registered mutual funds must apply to establish a Specialized Investment Fund using the Annexure I application format and meet eligibility under Route 1 (sound track record) or Route 2 (alternate route relying on specified CIO and fund manager experience/AUM) with prescribed supporting documents and undertakings. The Investment Strategy Information Document (ISID) format in Annexure II mandates front-page product labelling, PRC disclosure for debt strategies, concise Section I highlights (objective, benchmark, frequencies, NAV, loads, expenses, timelines) and Section II detailed disclosures (asset allocation tables with specified instrument exposures, investment approach, benchmark justification, fund manager credentials, holdings and governance disclosures), together with due diligence and trustee confirmations and specified operational, disclosure and investor-protection timelines.
Reconfiguration of Trichy Zone Site (INKAR6) and rolling out of NTUT1 as master site and INTUT6 as child site for Tuticorin Customs Commissionerate on 14.04.2025 (Monday) -Reg.
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Site reconfiguration separating clustered customs sites and remapping officer roles, causing temporary system outage and operational interruption. The DG Systems will separate INTUT1 and INTUT6 from the consolidated INKAR6 and establish INTUT1 as master and INTUT6 as child, requiring a complete Tuticorin Port systems shutdown that will cause a temporary outage affecting trade. Roles assigned to officers at INTUT1 and INTUT6 will be removed during reconfiguration and officers will be remapped to the master INTUT1 and child INTUT6; during the interregnum none of the officers' roles will be active.
Minutes of the 127th meeting of the Board of Approval for SEZs held on 8th April, 2025
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Non-Processing Area demarcation and SEZ approvals shape multiple approvals, extensions, de-notifications, and co-developer permissions in one meeting. The Board of Approval for Special Economic Zones considered extensions of Letters of Approval, co-developer approvals, demarcation of processing built-up areas as Non-Processing Area under Rule 11B, restricted-item procurement, partial de-notification, area enhancement, appeals, and supplementary agenda matters. Several LoA extensions and co-developer requests were approved subject to standard SEZ terms, taxability examination by the Assessing Officer, and lease-period conditions. Multiple requests for Non-Processing Area demarcation were permitted, one relaxation was granted under the applicable instruction, and certain appeals were deferred or remanded for reconsideration.
Clarification on Regulatory framework for Specialized Investment Funds (‘SIF’)
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Minimum investment threshold for Specialized Investment Funds clarified; applies at PAN level with limited exception. Interval scheme maturity provisions of the Mutual Fund Master Circular are disapplied to Interval Investment Strategies under SIF. The AMC must ensure an investor's aggregate investment across all SIF strategies at the PAN level meets the Minimum Investment Threshold of ten lakh rupees, except for mandatory AMC employee investments under the Master Circular's designated employee provision.
Amendment to Circular for mandating additional disclosures by FPIs that fulfil certain objective criteria
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FPI disclosure threshold increased, expanding mandatory reporting scope for large investors with immediate effect. The circular raises the size-based disclosure threshold for FPIs and ODI subscribers who, individually or with their investor group, meet the revised asset-under-management criterion in Indian equity markets, thereby expanding the population subject to additional reporting and transparency obligations. Amendments are made to specified sub-paragraphs of Part C and Part D of the FPI Master Circular; the changes come into force immediately and are issued under statutory powers to protect investors and regulate the securities market.
Rescinding of JNCH PN No.101/2024 dated 22.11.2024 regarding Transhipment of movement of export cargo from Bangladesh to third Countries from Nhava Sheva Port by Rail or Road vide Circular No. 29/2020-Customs dated 22.06.2020-reg
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Rescission of transhipment circular ends prior framework; in country cargo may still exit under former procedures. The Circular No. 29/2020-Customs has been rescinded and JNCH Public Notice No. 101/2024 is withdrawn with immediate effect, ending the prior framework for transhipment of export cargo from Bangladesh to third countries via Nhava Sheva by rail or road; cargo already entered into India may nevertheless exit under the procedures set out in the rescinded circular and the withdrawn public notice.
Standard Operating Procedure to be followed for "Direct Port Entry" and "Document Processing Zone" in VOC Port for Export of Containerised Cargo - Reg.
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Direct Port Entry: procedures for self-sealed export containers-EIR, seal verification, examination/scanning, re-sealing and Let Export Order issuance. Procedures for Direct Port Entry at VOC Port require Terminal Operators to issue an Equipment Interchange Receipt, Customs in gate officers to verify the EIR and seal integrity, and permit container entry only if seals are intact. Containers selected for examination are moved to a CFS without breaking RFID self-seals, examined, re sealed by customs with both seal numbers reported; scanned containers follow prescribed scanning procedures. On completion, the Superintendent of Customs, DPE shall grant the Let Export Order or take action under the Customs Act. Port Trust must provide verification and inspection facilities and no extra conditions may be imposed on exporters to use DPE.
Assignment of appeals under excise and service tax rules: appeals reassigned to designated officers for Orders in Appeal. The Board, invoking provisions of the Central Excise Rules, Service Tax Rules and transitional notification under the CGST Act, assigns appeals filed on or after 1 July 2017 under the Central Excise Act or the Finance Act (relating to pre CGST matters) to named Central Excise officers listed in the Annexure for the purpose of passing Orders in Appeal. The Annexure specifies appeal numbers, assessee names and registrations, and the designated officer (name, designation, station) for each appeal.
Setting up of office for operationalising Interim Boards for Settlement
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Interim Boards for Settlement operationalisation: members nominated for zonal settlement panels to administer procedural functions. The Central Board of Indirect Taxes and Customs nominates specified senior Central Excise and Customs officers as members of zonal Interim Boards for Settlement, designates the Secretary of each board as an Additional or Joint Commissioner holding charge of the Chief Commissioner's Unit in Member 1's jurisdiction to handle administrative duties, and empowers Member 1 to prescribe necessary ministerial staff to assist the board.
Monthly Report from Development Commissioner of Special Economic Zones
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Monthly Reporting Requirement for Special Economic Zones mandates standardized submission of operational, export, and proposal data to the Department. A monthly reporting requirement compels Development Commissioners to submit a prescribed report to the Department of Commerce by the ninth of each month, covering zone performance metrics (counts of SEZs and units, land vacancy, and detailed export data including port wise and sensitive commodity reporting with month on month comparisons and a defined threshold for surge or decline), governance actions (Unit Approval Committee outcomes, proposals for new SEZs and units, meetings with developers and authorities), and administrative items such as fund availability, pending litigation, vigilance measures, grievance redressal, and pending issues with governments or the Department.
Rescinding of Circular No. 29/2020-Customs dated 29.06.2020 in respect of Transhipment of Export Cargo from Bangladesh to third countries through Land Customs Stations (LCSs) to Port / Airport, in containers or closed bodied trucks
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Transshipment permission rescinded; shipments via land customs now barred, existing in-country cargo may exit under prior procedure. The Central Board rescinds the Circular permitting transshipment of export cargo from Bangladesh via Land Customs Stations to ports and airports with immediate effect; consignments already entered into India may nevertheless exit Indian territory under the procedures specified in the rescinded Circular. Implementation difficulties are to be reported to the Board.
Implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) - Registration under SCMTR - Reg.
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Registration under SCMTR mandatory for all sea cargo stakeholders; use published guidance to comply and report implementation issues. All sea cargo stakeholders must obtain registration under the Sea Cargo Manifest and Transshipment Regulations (SCMTR); current registrations and e manifest filings are insufficient, particularly for freight forwarders, terminal operators and custodians. Published guidelines for registration and filing are available on the official portal for stakeholder reference. Parties facing implementation difficulties should report them to the issuing office. This Public Notice is to be treated as a standing order for officers and staff.
Implementation of new All India Air Transshipment bond for Air-to-Air and Air-to-ICD Transshipment imports and All India Air Transshipment Message filings for Air-to-Air and Air-to-ICD Transshipment at ICEGATE
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Air transshipment bonds enable nationwide cargo movement, while ICEGATE adds electronic filing for Air-to-Air and Air-to-ICD transshipment messages. Air transshipment of imported goods may be covered by the TA (Transshipment Air Global) bond for Air-to-Air and Air-to-ICD movements. Registered at any Air Customs port, the TA bond may be used at other Air Customs EDI ports. The local TP transshipment bond remains available for carriers and airlines that prefer local bonds. Registered users may file Air Transshipment EDI messages through email or web upload on ICEGATE, while Service Centre filing continues unchanged.
GST registration verification tightened with mandatory physical checks, risk-based scrutiny, and measures against non-genuine taxpayers. Strengthening GST registration verification under the UPGST Act, 2017 is directed by requiring enhanced scrutiny of registration applications, mandatory ... Summary
GST registration verification tightened with mandatory physical checks, risk-based scrutiny, and measures against non-genuine taxpayers.
Strengthening GST registration verification under the UPGST Act, 2017 is directed by requiring enhanced scrutiny of registration applications, mandatory cross-verification of identity, address, PAN, mobile number, email, third-party data and risk-score inputs, and strict jurisdictional transfer of applications where necessary. Assistant Commissioners must examine documents carefully and process applications within the prescribed time limits while treating repeated identifiers, cancelled registrations, PDS/DBT status and other red flags with heightened caution. All new GST registrations are to undergo mandatory physical verification through the UPGST Field Visit App or GSTN Tax Officer App immediately after registration, with selfie-based geo-tagged verification, interview of the registrant, comparison of uploaded documents with originals, and prompt action on adverse reports. Newly registered firms must also be monitored through scrutiny of early returns, e-way bill consistency, bank account validation, risk scoring, six-month re-verification, witness statements, stock and business activity checks, chain analysis of beneficiaries, and mandatory feeding of NGTP data on the NGTP portal. The circular also requires structured training in cybersecurity, cyber audit, forensic examination, GSTN AI and analytics tools, and identification of NGTP indicators, with APAR consequences for non-participation or non-use of analytics tools. Timely verification failures may attract disciplinary action, while Joint Commissioners (Executive), Zonal Additional Commissioners and Deputy Commissioners are assigned monthly reporting, monitoring and review responsibilities.
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