Loading...

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 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
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.
Relevance Default Date
❯❯
Maximize Maximize Maximize
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 Summaries Hide All Summaries
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.
Monthly workshops on Cross-border E-Commerce
Show AI Summary
E-commerce export promotion: monthly workshops to build capacity and clarify cross-border logistics, customs and payment compliance.
Implementation of monthly workshops under Para 9.07 of the Foreign Trade Policy 2023 to provide handholding, outreach, capacity building and skill development for e commerce exports. Workshops will cover cross border logistics, postal and customs compliance, and cross border payment mechanisms, held in the first week of each month via video conference (with in person sessions where feasible). Interested participants may register via the published link, and experienced exporters may apply to be guest speakers by contacting the designated email.
Safeguard Quantitative Restrictions (QR) imposed on import of Isopropyl Alcohol (IPA) — Clarification regarding applicability of QR on imports by SEZ units wrt Notification No. 64/2015-20 dated 31.03.2023
Show AI Summary
Safeguard Quantitative Restrictions exempt SEZ imports of Isopropyl Alcohol where no domestic tariff area sales occur.
Safeguard Quantitative Restrictions on Isopropyl Alcohol (HS code 29051220) are clarified to exclude imports by SEZ units, provided SEZ units do not allow any sale of Isopropyl Alcohol into the Domestic Tariff Area; SEZ-directed imports shall not be subject to the country-wise QR for 2023-24.
Revised SION's for the leather, leather products and footwear
Show AI Summary
Standard input-output norms revision for leather and footwear updates permissible inputs and import conditions, altering licensing norms.
Director General of Foreign Trade revises Standard Input-Output Norms (SIONs) for leather, leather products and footwear and amends the General Note for Leather & Leather Products; the listed SION entries (including new entry G3 A) are superseded by detailed product-specific input schedules in Annexure A and the General Note is revised in Annexure B. The amendments set quantitative input allowances, net-to-net and wastage rules, restrictions on synthetic rubber and antioxidants, dyes valuation limits, provisions for processing chemicals when tanning is undertaken by the exporter or an endorsed supporting unit, and take effect from 15.9.2023.
Amendment of export policy of Food Supplements containing botanicals
Show AI Summary
Export certification requirement: Food supplements containing botanicals need official export certificate for EU and UK shipments.
Exports of food supplements containing botanicals to the European Union and the United Kingdom must be accompanied by an official certificate issued by the designated competent authority based on a satisfactory analytical test report from approved laboratories; certificates issued by the designated export body before the notification's effective date remain recognised.
Allocation of quantity 5841 MT Sugar by EU for export from India under TRQ for the year 2023-24 (October 2023 to September 2024)
Show AI Summary
TRQ allocation for sugar permits export under preferential terms to EU with APEDA implementation and origin certification requirement.
Allocation of a Tariff Rate Quota (TRQ) permits export of sugar to the European Union for the 2023-24 TRQ year; exports under TRQ are treated as Free subject to notified restrictions. Preferential Certificate of Origin, where required, will be issued on recommendation of the agricultural export authority and other export certification requirements must be complied with. The quota will be operated by the designated implementing agency and exporters must follow the reporting regime set out in the governing notifications.
Amendment of export policy of Non-basmati white rice (HS Code 1006 30 90)
Show AI Summary
Export prohibition of non-basmati white rice: qualifying consignments meeting any transitional condition may be exported within the permitted window.
Export of Non-basmati white rice (HS 1006 30 90) was changed from Free to Prohibited by Notification No. 20/2023. Though Para 1.05 transitional relief was not applied, exports were allowed for consignments meeting any one of three independent conditions: loading commenced before the notification; shipping bill filed and vessel berthed/anchored with rotation allocation prior to the notification (subject to port confirmation); or consignments handed to Customs/custodian and registered with verifiable timestamp prior to the notification. Such exports were permitted only within a specified export window.
Amendment in Appendix 4B of Handbook of Procedures, 2023
Show AI Summary
Authorised banks to import gold and silver updated, revising Appendix 4B import authorisations for the fiscal year.
Amendment updates Appendix 4B of the Handbook of Procedures, 2023 to list banks authorised to import both gold and silver and banks authorised to import only gold for FY 2023-24, effective 01.04.2023 and valid up to 31.03.2024, replacing prior Appendix 4B entries and thereby updating the import authorisation framework for precious metals under the Foreign Trade Policy.
Final Notice for on-boarding on the DGFT Common Digital platform for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) upto 31st August 2023
Show AI Summary
Mandatory e-filing of Non-Preferential Certificate of Origin: agencies must onboard to the platform or face de-notification.
Agencies and chambers notified as CoO issuers must complete onboarding to the DGFT Common Digital e CoO platform by the final deadline specified in this notice or be de notified; manual/paper CoO applications remain temporarily permitted during the transition period, and operational guidance is available on the e CoO landing page and via designated helpdesk channels.
Procedure for allocation of quota for export of Wheat, Wheat Flour (Atta) and Maida/SemoIina on humanitarian and food security grounds, based on requests received from Government of Bhutan.
Show AI Summary
Export quota allocation for wheat and flour to Bhutan extended; non-compliance triggers blacklist and enforcement action.
Trade Notice extends the application deadline for export licences for wheat, wheat flour (atta) and maida/semolina to Bhutan and prescribes that any mis-declaration or failure to export allocated quota within the specified period will result in blacklisting for two financial years and enforcement action under applicable foreign trade enforcement provisions.
Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other Countries
Show AI Summary
Export quota extension for broken rice: application deadline extended for specified countries pending resolution of the judicial petition.
Export quota allocation procedure for broken rice is provisionally amended to extend the last date for submission of licence applications for exports to Senegal, Gambia and Indonesia on humanitarian and food security grounds, in compliance with a judicial order dated 10.08.2023; the extension applies until disposal of the pending petition and does not alter substantive licence conditions.
Amendment in details of an authorized agency under Appendix 2E of FTP, 2023
Show AI Summary
Certificate of Origin (Non Preferential) details amended to update authorised agency names and contact information.
Amendment under paragraph 2.04 of the Foreign Trade Policy updates agencies authorised to issue Certificate of Origin (Non-Preferential), renaming Expo Overseas Entrepreneurs Association as Expo Overseas Entrepreneurs Chamber of Commerce and revising its registered and branch office addresses and contact details; it also updates the registered office, telephone, mobile and email details of Gurgaon Chamber of Commerce & Industry.
Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments along with maintaining the Parent-Child relationship in the levels of packaging and their movement in supply chain - Extension of date of implementation
Show AI Summary
Track and Trace system implementation extended for export drug packaging parent child compliance across manufacturers until 01.02.2024.
The Director General of Foreign Trade amends the Handbook of Procedure to extend the date for implementing the Track and Trace system requirement to maintain the Parent Child relationship across packaging levels and to upload that relationship on the Central Portal for export consignments of drug formulations; the extension applies to both SSI and non SSI manufactured drugs.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Back

All Circulars

Showing Results for : Reset Filters

Topics

Acts Income Tax