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
Processing of Bill of Entry(BE)/Shipping Bill(SB) in ICES and taking print of First Copy/OOC copy of BEs and LEO copy of SBs
Show AI Summary
Electronic transmission of customs documents: PDF Bills of Entry with QR authentication to replace paper copies and speed clearance.
Project iCODE will electronically transmit PDF copies of Bills of Entry and, in later phases, Shipping Bills, initially issuing first-copy BEs with QR codes and subsequently incorporating digital signatures; trade feedback on data accuracy and additional field needs is solicited to the designated ICEGATE email, and importers/exporters are advised to register on ICEGATE to receive electronic copies and event notifications.
Turant Customs - Next Generation Reform for Ease of Doing Business
Show AI Summary
Customs Compliance Verification allows verification after electronic registration, enabling system-triggered clearance upon duty payment.
Turant Customs enables importers to self-register goods on ICEGATE using the Electronic Integrated Declaration and e-Sanchit before duty payment; introduces Customs Compliance Verification (CCV) allowing officers to complete statutory verifications after registration but prior to payment, with system-confirmed CCV triggering electronic clearance upon duty payment, while ICES 1.5 automates a clearance queue and retains RMS and agency interdictions to exclude flagged Bills.
Unloading Point at Indian Oil Corporation Ltd., Bishalgarh LPG Bottling Plant, Tripura
Show AI Summary
Unloading point designation for LPG enables unloading after customs clearance at the notified land customs station.
Designation of an unloading point permits imported Liquefied Petroleum Gas brought through the Srimantapur Land Customs Station to be unloaded at the Indian Oil Corporation Ltd. Bishalgarh LPG Bottling Plant, conditional on completion of customs clearance at the land customs station and adherence to prescribed transportation and handling procedures for movement to the notified area, which is described by its internal storage tanks and bounding plant features.
Titrant customs-Next generation reform for Ease of Doing Business
Show AI Summary
Customs Compliance Verification permits system-based clearance after registration once officer verifications are recorded, subject to risk interdictions.
Turant Customs enables importer self-registration of imported goods on the ICEGATE portal under the electronic integrated declaration regime and introduces Customs Compliance Verification (CCV) that permits officers to complete statutory verifications after registration but prior to duty payment; upon officer confirmation and subsequent payment the system will electronically grant clearance, subject to Risk Management System interdictions and agency alerts, with ICES 1.5 providing automated queues and auto-routing to mapped officers for electronic clearance.
Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory
Show AI Summary
Coastal carriage through foreign territory permitted with specified manifest, marking, sealing and documentation requirements to facilitate lawful movement.
CBIC prescribes harmonised procedures for coastal cargo transiting through Sri Lanka and Bangladesh under the Transportation of Goods (Through Foreign Territory) Regulations, 1965: consignors and vessel persons in charge to follow the Regulations, manifests must include GSTIN/VAT/PAN and invoice references with invoice copies to proper officers, containers must be marked and sealed 'For Coastal Carriage through foreign territory', masters must have passed Bills and permission before loading, and destination customs shall verify discharge and seals; tampering and prohibited exports are addressed and vessels must be authorised under the Merchant Shipping Act, 1958.
Changes made in the ICES application to make it ready for the new regime of paperless Advance Authorization and EPCG licenses issued on or after 01.03.2019
Show AI Summary
Paperless Advance Authorization verification now available to all clearance officers and TRAs to non EDI sites disabled for new licenses.
ICES has been updated to provide an all India view of AA/EPCG licence details and conditions transmitted electronically by DGFT and registered at any EDI port, making these details accessible to all officers involved in import and export clearance for licences issued on or after 01.03.2019; issuance of TRAs to non EDI sites is disabled for such licences.
ICES Advisory 05/2019 (Turant Customs)- Electronic (PDF) version of First Copy of Bill of Entry
Show AI Summary
Electronic transmission of customs documents: PDF first-copy Bills of Entry with QR codes issued; register on ICEGATE.
Project iCODE will pilot electronic delivery of the first-copy Bill of Entry in PDF with QR code authentication; digital signatures will be added after stakeholder feedback and system adjustments. Importers, exporters and customs brokers must register on ICEGATE with email and phone details to receive PDFs and notifications. Feedback on data discrepancies or additional fields should be sent to the designated email by the stated deadline; the final digitally signed OOC copy and extension to Shipping Bills will be implemented after the pilot.
Application processed under Sea Cargo Manifest and Transhipment Regulation, 2018
Show AI Summary
Sea Cargo Manifest and Transhipment Regulations require stakeholders to apply via ICEGATE for entity approval before operating.
Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 require Shipping Lines, Shipping Agents and Exporters (IEC holders) to submit applications via ICEGATE. The master applicant must list authorized persons, intended operations and provide supporting documents; exporters using e Seal must apply similarly. Applications are routed to ICES for jurisdictional customs verification and approval through the newly created ENT_APR role, which can approve or raise queries. Stakeholders must register on ICEGATE and may consult the technical guidance note on ICEGATE and the Kandla Customs website; implementation difficulties should be reported to the Principal Commissioner.
Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory
Show AI Summary
Coastal cargo transit through foreign territory permitted under harmonised procedures with specific documentation, marking and sealing requirements.
Harmonised procedure permits transit of coastal goods through Sri Lanka and Bangladesh under Transportation of Goods (Through Foreign Territory) Regulations, 1965 with specific documentation, invoicing and GST identification requirements; consignors need not file Bill of Coastal Goods for such transit. Containers must be marked "For Coastal Carriage through foreign territory" and sealed with tamper proof seals; manifests must include e Way Bill, container and seal numbers and be prepared port pair wise. Tamper or discrepancies invoke opening, reporting and adjudication under procedures applicable to non coastal cargo. EXIM containers may be used for domestic cargo during the permitted temporary import period and domesticated ISO containers may be used for EXIM movements with equivalent customs clearance treatment.
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 on garment exports now issued as duty credit scrips, with transitional claim handling.
RoSCTL replaces the former RoSL for garments and made-ups and provides rebates via MEIS-type duty credit scrips issued under procedures to be finalised; claims under RoSL will be processed only for shipping bills with LEO dates up to the discontinuation date, and existing claims filed under prior scheme codes will be treated as RoSCTL claims during the transition while systems and field guidance are updated.
Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/ coastal vessels through foreign territory
Show AI Summary
Coastal carriage through foreign territory: harmonised documentation, marking, sealing and customs transit procedures ensured for coastal goods.
For coastal goods transiting through Sri Lanka and Bangladesh, consignors and the person-in-charge must follow the Transportation of Goods (Through Foreign Territory) Regulations, 1965 with specific adaptations: GST/VAT/PAN and invoice details in Appendices A and B, exemption from filing the Bill of Coastal Goods for such transit, mandatory marking and tamper-proof sealing of containers, manifest and supervisory procedures, seal verification and remedial processes for tampering or discrepancy, and eligibility limited to vessels authorised under the Merchant Shipping Act, 1958.
Entity Registration and Approval under new Sea Manifest Regulations
Show AI Summary
Sea Cargo manifest registration required: entities must register on ICEGATE and submit electronic arrival/departure manifests.
The Regulations mandate online registration and approval for Authorised Sea Carriers, Authorised Sea Agents and other stakeholders via the ICEGATE portal; master entities must add authorised persons, disclose operations, upload supporting documents to e SANCHIT, and obtain faceless jurisdictional customs approval. ASC/ASA must file electronic Arrival and Departure Manifests prior to departure from the last foreign port or from an Indian port. Guidance, codes and validations are provided on ICEGATE; sea port registrations require LOCODEs ending with 1 where applicable.
Standard Operating Procedure (SOP) at Integrated Check Post (ICP), Raxaul for movement of export/import cargo and transit cargo through Integrated Check Post, Raxaul
Show AI Summary
Customs EDI procedures require RMS selection, officer appraisement, and LEO/OOC before ICP cargo exit.
The SOP prescribes EDI-based procedures for export, import and transit cargo at ICP Raxaul, requiring compliance with the Customs Act and Handling of Cargo in Customs Areas Regulations. It mandates electronic filing of Shipping Bills, Bills of Entry and EGMs; RMS-based selection, appraisement, registration, duty payment, weighment/examination as directed; and issuance of Let Export Order or Out of Charge prior to exit. Custodian responsibilities include storage, handling, security and indemnity of goods, with removal permitted only on written Customs authorisation. CTD/ECTS seal protocols and inter-agency coordination under Customs control are specified.
Standard Operating Procedure (SOP) at Integrated Check Post (ICP), Raxaul for movement of export/import cargo and transit cargo through Integrated Check Post, Raxaul
Show AI Summary
Customs clearance procedures: EDI filings, RMS selection and custodial release conditioned on Let Export Order or Out of Charge.
Procedures at ICP Raxaul establish an EDI centric Customs clearance process where Shipping Bills/Bills of Entry and supporting documents are filed electronically, RMS selects consignments for appraisal or examination, Superintendents/Deputy or Assistant Commissioners appraise selected filings, Inspectors register and examine goods as directed, and release is effected only upon issuance of Let Export Order (LEO) for exports or Out of Charge (OOC) for imports; the Custodian is responsible for custody, handling and security within the Customs Area and must not permit removal except on written permission of the proper officer.
Discontinuation of printing of Advance Authorisations/ Export Promotion Capital Goods (EPCG) Authorisations on security paper by DGFT for authorisations issued with EDI ports as port of registration
Show AI Summary
Electronic issuance of authorisations enables ICES transmission and replaces physical security-paper presentation for EDI-registered export authorisations.
Advance and EPCG authorisations issued for EDI ports will be issued electronically and transmitted to the Customs server, with details visible in ICES for officers handling registration, assessment, examination and clearance. Electronic debits in ICES will replace physical debits on printed copies. Registration processes and bond/bank guarantee determination remain unchanged, amendments will be transmitted electronically, and no TRA facility will be available for electronically issued authorisations for EDI ports.
Conduct of online examination under Regulation 6 of the customs brokers Licensing Regulations 2018 by National Academy of Customs, Indirect Taxes and Narcotics (NACIN), Faridabad
Show AI Summary
Online licensing exam authorization: computer-based bilingual MCQ test with qualifying threshold and subsequent oral stage.
Authorization is granted for an online computer-based examination under Regulation 6 of the Customs Brokers Licensing Regulations, 2018, to be administered by NACIN. The three-hour bilingual test will consist of 150 multiple choice questions, no negative marking, and a prescribed minimum aggregate to qualify; syllabus follows Regulation 6(7). Successful candidates will proceed to an oral examination. A dummy practice paper and admit card download are available online, admit cards will be emailed to eligible applicants, and candidate guidelines and helpdesk support have been provided.
Import policy for Electronics and IT Goods under Schedule-I (Import Policy) of ITC (HS), 2017
Show AI Summary
Compulsory BIS registration governs electronics imports, with unregistered notified goods prohibited and subject to re-export or disposal.
Import of notified electronics and information technology goods requires Bureau of Indian Standards registration or a consignment-specific exemption from the Ministry of Electronics and Information Technology. Unregistered or non-compliant notified products are prohibited. Importers must re-export consignments without valid registration, failing which Customs may deform and dispose of the goods as scrap. The restriction operates as an Import Policy condition for goods under Chapters 84 and 85 and covers specified computing devices, mobile phones, display equipment, lighting products, power equipment, surveillance devices, and photovoltaic products.
Implementation of Turant Customs
Show AI Summary
Customs Compliance Verification enables post-registration automated clearance via ICEGATE portal once verification and duty payment are complete.
Turant Customs permits importers or authorised persons to self-register Bills of Entry on ICEGATE after goods arrival using electronic integrated declarations and digital signatures. Customs Compliance Verification (CCV) will be completed by the proper officer under Sections 17, 18 and 47(1) of the Customs Act; once CCV is confirmed, the System will electronically grant clearance upon payment of duty, subject to interdictions and agency alerts. ICES 1.5 introduces an automated queue and auto-routing of RM-facilitated Bills of Entry to mapped officers for direct system clearance.
Turant Customs - Next generation reform for Ease of Doing Business
Show AI Summary
Customs Compliance Verification enables pre payment statutory checks and automated electronic clearance upon duty payment via ICES automation.
Turant Customs enables importers to self register goods on the ICEGATE portal upon arrival and upload electronic supporting documents under the Electronic Integrated Declaration regime to facilitate paperless processing. The Customs Compliance Verification (CCV) mechanism allows officers to complete statutory verifications while duty is unpaid; upon CCV confirmation and payment, ICES 1.5 will electronically grant clearance, subject to Risk Management System interdictions and agency alerts, and will route RMS facilitated Bills of Entry to an automated officer queue for direct clearance.
Entity Registration And Approval under new Sea Manifest Regulations
Show AI Summary
Sea manifest regulations require entities to register on ICEGATE and obtain approval before filing electronic manifests.
Entities representing vessel masters, agents and other maritime stakeholders must register on ICEGATE and obtain entity approval before operating under the Sea Cargo Manifest and Transhipment Regulations. Master applications submitted via ICEGATE must list authorised persons (who must be registered as child users), specify intended operations and ports (sea port LOCODEs where applicable), and reference supporting documents uploaded to e SANCHIT. Applications are routed to the jurisdictional Customs officer for faceless online verification and approval through the ENT_APR role; only on approval may entities submit the required electronic Arrival and Departure Manifests.

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