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
Application processed under Sea Cargo Manifest and Transhipment Regulation, 2018
Show AI Summary
Sea Cargo Manifest and Transhipment Regulations compliance requires stakeholders to apply via ICEGATE and complete entity approval steps.
Applications to operate under the Sea Cargo Manifest and Transhipment Regulations must be submitted by the master applicant entity via the ICEGATE portal, listing authorized persons, intended operations and attaching supporting documents. Submitted applications will be routed to ICES for approval by the jurisdictional officer using the ENT APR role, which permits verification, approval or raising queries. Guidance notes and application materials are available on ICEGATE and the port customs website, and IEC holders should register on ICEGATE for e seal use.
Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL)
Show AI Summary
Rebate of state and central taxes and levies: new RoSCTL replaces prior scheme with duty credit scrips and transitional claim rules.
RoSCTL replaces the prior Rebate of State Levies scheme with rebate rates notified by the Ministry of Textiles; claims under the old scheme are to be processed only for shipping bills with LEO dates up to the day before RoSCTL's commencement. DGFT will issue benefits as MEIS type duty credit scrips and detailed claiming, issuance and usage procedures are being finalised; until then, claims filed under existing scheme codes will be treated as RoSCTL claims. Systems updates are underway and staff must follow these instructions as standing orders.
Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL)
Show AI Summary
Rebate of State and Central Taxes and Levies introduced for garment exports, replacing prior rebate scheme with new rates.
RoSCTL for rebate of State and Central taxes and levies on garment and made ups exports was notified and came into effect on 7 March 2019; rebate rates under RoSCTL have been notified and the prior Rebate of State Levies (RoSL) scheme for garments and made ups has been discontinued from that date. Stakeholders are referred to the circular and ministry notification for details and may report implementation difficulties to the issuing office.
Stepping up of preventive vigilance mechanism by CBIC field formations during the 17th Lok Sabha election process
Show AI Summary
Preventive vigilance by CBIC: intensify checks, form mobile squads, share intelligence, and seize illicit cash and contraband during elections.
CBIC field formations are directed to enhance the preventive vigilance mechanism during the 17th Lok Sabha election period by intensifying checking, surveillance and targeted enforcement against illicit movement of currency, liquor, gold, fake currency, narcotics and other contraband; constituting mobile squads and special teams; tasking intelligence units to develop actionable information; maintaining strict vigil on domestic and cross border movements; sharing detection and seizure intelligence with other government agencies and election authorities in real time; and reporting detections and results to the Board daily.
Rectification of Invoice Mio-match (SB005), GSTN Number Mio-match (SB003), EGM/Stuffing errors (SB002), Mi.-match in Shipping Bill details (SB001) and PFMS updation
Show AI Summary
IGST refund processing requires rectifying EGM, GSTIN and invoice mismatches to enable crediting to exporters' bank accounts.
Rectification of EGM, GSTIN, invoice number and Shipping Bill detail mismatches is required to enable processing of IGST refunds; exporters must ensure correct EGM filing before departure, submit reconciliatory documents and approach the IGST Refund Cell or Export Department Help Desk for corrections, with annexed lists of affected Shipping Bills provided for each error category.
Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/ coastal vessels through foreign territory regarding
Show AI Summary
Coastal carriage through foreign territory requires harmonised transit procedures, documentation, marking and sealing requirements to permit movement and verification.
Movement of coastal cargo through Sri Lanka and Bangladesh is allowed under a harmonised procedure using the Transportation of Goods (Through Foreign Territory) Regulations, 1965 with waiver of Bill of Coastal Goods filing for such transits; transit documents must include GSTIN or alternative tax identifiers and invoice references, containers and goods must be marked and sealed "For Coastal Carriage through foreign territory", masters require proper officer clearance and endorsed transit manifests, destination customs must verify discharge and seals, and tampering or discrepancies are subject to customs adjudication and applicable prohibitions.
Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL)
Show AI Summary
Rebate of State and Central Taxes converted to RoSCTL, replacing RoSL and enabling MEIS type duty credit scrip issuance.
RoSCTL replaces the earlier RoSL scheme for garments and made ups, with notified rebate rates and an operative cutoff for processing RoSL claims. Administrative systems will be updated, and benefits under RoSCTL will be delivered as MEIS type duty credit scrips; detailed claiming, issuance and usage procedures are being finalised. Transitional claims filed under existing RoSL scheme codes will be treated as RoSCTL claims until the new procedures are in place.
Turant Customs- Next generation reform for Ease of Doing Business
Show AI Summary
Customs Compliance Verification enables pre payment registration and system based clearance upon CCV completion and subsequent duty payment.
Turant Customs enables importers or authorised persons to self register imported goods and supporting documents on ICEGATE pre payment; a system based Customs Compliance Verification will permit officers to complete statutory checks under Sections 17/18 and Section 47(1) while payment is pending, and upon CCV completion the automated system will grant clearance after duty payment, subject to RMS interdictions and agency alerts. ICES 1.5 also implements an automated FIFO OOC queue and CFS group mapping to route Bills of Entry to designated officers.
The Deferred Payment of Import Duty (Amendment) Rules, 2017
Show AI Summary
Deferred import duty payment deadlines updated, imposing mid month, month start and March end schedules for returned bills.
The amendment to rule 5 prescribes payment deadlines: duties on Bills of Entry returned in the first half of a month are payable by the 16th of that month; those returned in the latter half of any month other than March are payable by the first day of the next month; and those returned in the latter half of March are payable by the last day of March. The amendment takes effect on Gazette publication and non-compliance issues should be raised with the Deputy/Assistant Commissioner, Appraising Main (Import), NS-III. Compliance is a standing order for officers.
Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL)
Show AI Summary
Rebate scheme transition: new RoSCTL replaces prior RoSL and converts claims into duty credit scrips.
The Ministry of Textiles has established the RoSCTL scheme effective 7 March 2019, replacing the prior RoSL scheme for garments and made-ups; RoSL claims will be processed only for shipping bills with LEO dates up to 6 March 2019. Benefits under RoSCTL will be administered as DGFT-issued duty credit scrips on the MEIS model; detailed claiming, issuance, and usage procedures are pending, and existing claims filed under RoSL scheme codes will be treated as RoSCTL claims during transition.
Turant Customs- Next generation reform for Ease of Doing Business
Show AI Summary
Customs Compliance Verification enables pre-payment goods registration and system clearance after duty payment via ICEGATE automated queuing.
Importers may self-register goods on ICEGATE before duty payment and upload electronic integrated declarations with digital signature. After registration the proper officer will perform Customs Compliance Verification and, upon recording CCV completion and subsequent payment of duty, the Customs Automated System will grant electronic clearance. RMS interdictions, agency alerts and local contingencies will continue to block electronic clearance. ICES 1.5 implements an automated FIFO queuing for Out of Charge processing and a CFS User Mapping to route Bills of Entry to designated officers, including a Facilitated CFS group for RMS-facilitated entries.
Launch of Indian Customs EDI System - (ICES – 1.5) for Imports and Exports, at ICD, M/s Punjab State Warehousing Corporation, Ambala Kalka Highway, Dappar, Derabassi
Show AI Summary
Electronic Data Interchange implementation centralises customs filings, digitises bills of entry and shipping bills enabling remote filing and digital signatures.
ICES 1.5 centralises electronic processing of Bills of Entry and Shipping Bills at ICD Dappar, mandating electronic filing via ICES or ICEGATE, service centre or remote submission with digital signatures, and registration of IE Codes, brokers, shipping lines and DGFT licences. The system standardises codes for currencies, units, countries and ports, automates valuation, duty calculation, appraising workflows, RMS risk routing, concurrent audit, bonds and licence ledgers, and integrates payment, refund and single window certificate exchanges to govern imports, exports, bond management and export incentive debits.
Constitution of a Commission to be called the Customs and Central Excise Settlement Commission, for settlement of cases under Chapter V of the Central Excise Act, 1944 (1 of 1944) and Chapter XIVA of the Customs Act, 1962 (52 of 1962)
Show AI Summary
Settlement Commission enables conciliation-based resolution of customs and excise disputes through full and true disclosure applications to settle liabilities.
A Settlement Commission within the Department of Revenue offers a conciliation-focused forum for settlement of customs, central excise and applicable service tax disputes; assessees may apply by making full and true disclosure of undisclosed liabilities, their derivation, and particulars of goods or services, accepting additional duty or tax payable, to achieve expedited, balanced resolution and avoid prolonged adversarial litigation.
Introduction of online facility for scanning selection status of containers
Show AI Summary
Container scan status now available online for importers and customs brokers to check selection before movement.
Importers or authorised customs brokers may check a container's scan selection status on the DPD JNCH website by entering the container number and submitting; the site returns whether the container is selected for scanning or not. The scan selection can be checked only after finalisation of the IGM in ICES. Users must follow prescribed scanning and movement procedures and may contact the Additional Commissioner in charge of the DPD Cell for difficulties.
Notification of additional area of 7000 Sq. Ft. for the expansion of Export Godown in addition to the existing area to M/S. Triway, CFS which was declared as 'Custodian' as per PN No. 127/2006 dt.01.09.2006
Show AI Summary
Customs area expansion authorises additional export godown area for Triway CFS under Section 8(b) of the Customs Act.
Notification designates an additional earmarked area of 7000 sq. ft. contiguous to M/s Triway Container Freight Station Pvt. Ltd. for use as an Export Godown, expanding the previously declared Customs Area and confirming the operator's status as Custodian under Section 8(b) of the Customs Act, 1962; the Commissioner of Customs authorises the area for handling export FCL cargo and records the site's boundaries and effective date.
Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL)
Show AI Summary
Rebate of State and Central Taxes and Levies on garment exports provided as MEIS-type duty credit scrips; legacy claims converted.
Introduction of the Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL) replaces the earlier Rebate of State Levies scheme; rebate benefits will be issued as MEIS type duty credit scrips. Claims under the erstwhile scheme are to be processed only up to the specified cutoff and, in the transition, claims filed under existing RoSL scheme codes will be treated as RoSCTL claims until detailed procedures for issuance and use of scrips are finalised.
Turant Customs-Next Generation reform for Ease of Doing Business
Show AI Summary
Customs self registration enables pre payment processing and automated clearance upon verification and duty payment.
Turant Customs introduces self registration of imported goods on the ICEGATE portal after hiving, enabling processing before duty payment and triggering Customs Compliance Verification (CCV) by officers under Sections 17/18 and 47(1) of the Customs Act; on completion of CCV an officer records clearance readiness in ICES 1.5 so that electronic clearance issues automatically upon payment of duty. ICES 1.5 also implements automated queues and auto routing to mapped officers, while RMS interdictions and agency alerts continue to block automated clearance.
Discontinuation of printing of Advance Authorizations/Export Promotion Capital Goods (EPCG) Authorizations on security paper by DGFT for authorizations issued with EDI ports as port of registration
Show AI Summary
Electronic Advance/EPCG authorizations to be transmitted to ICES for registration and verification, replacing printed security paper copies.
Advance and EPCG authorizations for cases with EDI ports will be issued and amended only electronically via DGFT transmission to the Customs ICES server; registration, bond/bank guarantee determination and officer verification will continue but authorization holders will present IEC and authorization number rather than a physical security paper copy, and all debits and verification will be performed within ICES.
Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL)
Show AI Summary
Rebate of State and Central Taxes and Levies on garment exports: implementation guidance issued and stakeholders asked to report difficulties.
Notice informs stakeholders of implementation of the Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL) by reference to the Board's Circular No. 10/2019-Customs, encloses that Circular for guidance, directs adoption of procedures to claim rebates, and invites reporting of any implementation difficulties to the Customs office.
Entity Registration and approval under Sea Cargo Manifest and Transhipment Regulations(SCMTR), 2018
Show AI Summary
Entity Registration under Sea Cargo Manifest and Transhipment Regulations requires stakeholder applications and customs approval via ICEGATE.
Entity registration and approval under the Sea Cargo Manifest and Transhipment Regulations requires stakeholders, including shipping lines, agents and exporters using eSeal, to submit applications via the ICEGATE portal identifying the master applicant, authorized persons, intended operations and supporting documents; applications are routed to ICES for verification and approval by officers assigned the ENT_APR role, with guidance material available on ICEGATE.

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