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
Clarification with regard to description of 'Stock Lot' used in the Notification No. 45/2015-2020 dated 31st January, 2020
Show AI Summary
Stock lot classification clarified: consignments must list 8 digit HSN codes or customs may refuse bundled unspecified paper.
Import of specified kinds of paper under the 22 tariff lines of ITC (HS) 4810 is free if importers declare the correct 8 digit ITC (HS) code and specify quantities per 8 digit code. A consignment lacking category wise descriptions is a Stock Lot; Customs will verify whether descriptions match existing 8 digit entries under ITC (HS) 4810 and will not allow consignments where different paper descriptions are bundled as a Stock Lot. If paper is not covered by any existing 8 digit code, trade should request the Department of Revenue to create a new tariff line with justification.
Clarification with respect to application for Free Sale and Commerce certificate
Show AI Summary
Free Sale and Commerce Certificate acceptance via email permitted; authorities to issue certificates and deficiency notices electronically.
Applicants for Free Sale and Commerce Certificates should submit ANF 2H applications by the concerned Regional Authority's official email and pay fees via the e MPS system; Regional Authorities shall accept emailed applications without requiring hard copies and shall issue certificates and deficiency letters by email.
Procedural details pursuant to Notification No. 57/2015-20 dated 31.03.2020 and Public Notice 67/2015-20 dated 31.03.2020- Extensions in Import Validity period and Export obligation period in Advance authorizations/DFIA
Show AI Summary
Extension of import validity and export obligation periods via automatic updates or RA amendment procedures for advance authorisations.
Procedural instructions implement a six month extension of import validity period and export obligation (EO) period for existing Advance Authorizations and DFIAs. NIC/DGFT will bulk update eligible electronic authorisations in ICEGATE/Customs and RAs must run an update script locally; exporters with missing updates may request RA amendments by email/letter. Where prior revalidation exists or authorisations are physical (non EDI), exporters must submit amendment requests or present documents physically and RAs will verify eligibility and endorse revalidation/EO extensions on local servers.
Laying down of modalities for import of Peas and Pulses for the fiscal year 2020 - 2021
Show AI Summary
Import quota allocation for peas and pulses limited to registered millers/refiners; online applications and port arrival deadlines enforced.
Imports of listed peas and pulses are permitted under an annual quota and limited to millers/refiners with their own refining/processing capacity; applicants must apply online using ANF-2M, submit a self certified capacity certificate issued by competent authorities (dated before the Trade Notice), pay application fees as prescribed, and observe the one application per IEC rule. Quota allocation is determined by the EFC based on refining capacity, quantity requested and applications received, with DGFT retaining allocation discretion; consignments must reach Indian ports by the fiscal year end and extensions will not be allowed.
Restriction on import of Pulses
Show AI Summary
Import restriction on pulses: quotas limit imports to designated millers/refiners and require procedural compliance.
Restriction on import of pulses establishes an annual quota regime permitting imports only to millers/refiners under DGFT procedure, with Exim-code based allocations and a subsequent notification that set Yellow Peas allocation to zero while assigning fixed quotas to Green Peas and Other Peas; the measure takes effect on publication in the official Gazette.
Procedure for allocation of quota for import of (i) Calcined Pet Coke (0.5 Million MT per annum) for Aluminum Industry and (ii) Raw Pet Coke (1.4 Million MT) for CPC manufacturing industry
Show AI Summary
Import quota for pet coke restricts annual imports and imposes licensing, reporting, and redistribution obligations.
Procedure allocates and monitors annual quantitative import limits for calcined and raw pet coke under judicial and environmental guidelines, requiring applicants to submit SPCB/PCC capacity and consent certificates, apply online with fees by the deadline, and obtain authorizations from Regional Authorities following Exim Facilitation Committee allocation; licensees must report consignment details and consolidated import reports, notify DGFT of unutilised quota for redistribution, and complete imports before the fiscal year end.
Allocation of additional quantity of 745 MTRV for export of sugar to USA under Tariff Rate Quota (TRQ).
Show AI Summary
Tariff Rate Quota allocation expanded for sugar, enabling additional duty free exports to USA under specified procedural conditions.
Additional allocation of raw cane sugar for export to the USA under the Tariff Rate Quota (TRQ) is notified as an incremental non levy (Free Sale) quota for the US fiscal year 2020. Exports under this allocation are 'Free' subject to the Nature of Restrictions in Notification No. 3/2015 20; reporting to the promotion body must be followed. Certificates of Origin for preferential sugar exports to the USA will be issued by the Additional Director General of Foreign Trade, Mumbai, and other specific certification requirements remain applicable through the fiscal period.
Import of additional quota of Urad (2.5 Lakh MT) for the fiscal year 2019-20.
Show AI Summary
Import deadline extension for additional urad quota requires arrival before new deadline; no further extensions allowed.
Importers holding licences for the additional Urad quota must ensure shipments arrive at Indian ports before the revised cut-off of 15 May 2020; all licence holders are directed to complete imports by that date and no further extensions will be entertained.
Manner of Continuation of Merchandise Exports from India Scheme (MEIS) for shipments on or after 01.04.2020 and Introduction of the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme
Show AI Summary
Remission of Duties and Taxes on Exported Products scheme replacing MEIS; transitional removal of items from MEIS upon notification.
Benefits under the Merchandise Exports from India Scheme (MEIS) will remain available for currently listed tariff lines only for a transitional period; any tariff line notified for coverage under the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme will be removed from MEIS, and the detailed operational framework for RoDTEP will be notified separately in consultation with the Department of Revenue.
Conditions on import of Refined Palm Oil
Show AI Summary
Import restrictions on refined palm oil require authorization with pre-purchase agreements and stricter origin and utilization controls.
Import of refined palm oil has been reclassified as restricted and will be permitted only under authorizations supported by a pre-purchase agreement and three years' import history; licenses will have reduced validity, total non utilisation will bar future licensing, and Customs must enforce Rules of Origin for consignments from specified neighbouring territories.
Procedure for availing Transport and Marketing Assistance (TMA) on Specified Agriculture Products - relaxation of time for submission of physical copy of application
Show AI Summary
Relaxation of physical submission deadline for TMA applications allows extended manual filing of printouts for electronically filed applications.
The Public Notice amends para 7(A).01 of the Handbook of Procedures to permit manual submission of the printed PDF of ANF 7(A)A and prescribed documents to the concerned Regional Authority for applications filed electronically within the specified filing window, providing a time limited relaxation of the physical submission requirement for Transport and Marketing Assistance applications.
Electronic filling and Issuance of Preferential Certificate of Origin for India’s Exports under various FTAs/PTAs w.e.f. 07th April 2020
Show AI Summary
Electronic Preferential Certificate of Origin now required to be applied and issued through the DGFT online platform with digital e-certificates.
DGFT directs exclusive electronic filing and issuance of Preferential Certificates of Origin for specified FTAs/PTAs through the single CoO portal. Issued CoOs will be digitally signed e-certificates with the same layout and validity as paper certificates, verifiable by QR code or serial number on the portal. Hard copies will not be provided while movement restrictions persist; hard copies with ink signatures may be supplied later but certificate issuance will remain online. Exporters must register, use a DSC (Class II/III) embedding the IEC, and ensure IEC details in the DGFT database are up to date.
One-time condonation under the EPCG Scheme–Extension till 31.03.2021.
Show AI Summary
One-time condonation under EPCG Scheme extended to accept requests for export obligation and installation certificate relief until March 31, 2021.
One-time condonation under the EPCG Scheme is extended to permit RAs to receive requests for block-wise extension, extension of Export Obligation period and condonation of delay in submission of installation certificates until 31.03.2021; the additional composition fee of Rs. 5000 is not required to be paid and other terms of the earlier Public Notices remain unchanged.
Retrospective Issuance of Certificates of Origin under India's Trade Agreements
Show AI Summary
Retrospective certificates of origin: digitally signed documents enable provisional preferential clearance subject to bond or undertaking.
Authorised Indian issuing agencies shall process digital applications, transmit digitally signed Certificates of Origin, and may issue physically signed certificates later; a uniform prescribed fee applies to all preferential certificates. Importing partners are requested to accept digitally signed certificates or physical certificates unsigned by the competent authority for provisional preferential duty treatment, subject to conditions such as an undertaking, bond, or appropriate security required by Customs.
Acceptance of scanned copies of pre-registration application and other documents by Local Users for REG under the European Union's Generalised System of Preferences (EUGSP)
Show AI Summary
Acceptance of scanned pre-registration applications allows email submission and electronic issuance of REX numbers during office closures.
Scanned Pre-Application forms and supporting documents may be submitted by email to Local Users for REG; Local Users will process electronic submissions, communicate deficiencies electronically, accept additional documents by email, and issue REX numbers and scanned confirmations by email until normal office functioning resumes.
Extension of validity of Registration cum Membership Certificate (RCMC) beyond 31st March, 2020.
Show AI Summary
Extension of RCMC validity: expired certificates not insisted for incentives and authorizations until 30 September 2020.
Regional Authorities of DGFT will not insist on a valid RCMC where the certificate expired on or before 31 March 2020 for applicants seeking any incentive or authorization, until 30 September 2020; EPCs will manage re-validations and defer collection of applicable fees for 2020-21 until normalcy is restored.
Extension of Hand Book of Procedures 2015-2020 till 31.03.2021
Show AI Summary
Extension of Handbook validity and automatic six-month extensions for export authorisations and filing deadlines to ease compliance.
The Director General of Foreign Trade extended the Handbook of Procedures 2015-2020 to 31 March 2021 and introduced targeted temporal relaxations: substituted expiry dates and new deeming provisions, automatic six-month extensions for import validity and export obligation periods for specified authorisations, extension of filing deadlines for claims and reports, and aligned appendix/form deadlines; certain repatriation periods remain subject to central bank guidelines.
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 pharmaceutical export packaging compliance and mandatory Central Portal uploads.
The Handbook of Procedure is amended to substitute the implementation date in Para 2.90A (vi) and (vii), extending the period for implementation of the Track and Trace system for export drug formulations. The extension covers maintenance of the Parent-Child relationship across packaging levels and required upload on the Central Portal, and applies to both small scale industry and non-small scale industry manufacturers.
Retrospective issuance of Certificates of Origin under India’s Trade Agreements.
Show AI Summary
Retrospective Certificates of Origin allowed, permitting provisional preferential imports pending later production of origin documents.
Indian agencies authorised to issue Certificates of Origin will issue them retrospectively after reopening; meanwhile customs and competent authorities in partner jurisdictions may provisionally admit eligible imports to preferential treatment subject to subsequent production of the retrospectively issued Certificates of Origin, and India will honour preferences if partner governments make a formal request or public notice.
Modalities for import of 4 Lakh MT of Urad for the fiscal year 2020-2021
Show AI Summary
Import deadline extension for urad applications extends filing period due to COVID-19 disruptions and amended trade notice.
The Trade Notice modifies Trade Notice No. 57/2019-2020 by extending the application receipt period for Urad imports for fiscal year 2020-2021 due to COVID-19; applications in response to the earlier notice will be accepted until the revised deadline, and the amendment is issued with administrative approval.

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