Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Customs system has been enhanced to permit movement of goods between SEZ locations and custom bonded warehouses in both directions. For SEZ to warehouse transfers, the DTA entity or SEZ unit on its behalf must file a Bill of Entry in SEZ with the prescribed importer type, declare the warehouse code and triple duty bond, and no IGM details or duty payment is required; on submission, assessment and out-of-charge, the relevant SEZ and warehouse ledgers are debited and credited accordingly. For warehouse to SEZ transfers, the SEZ unit files a Z-type Bill of Entry with importer type W, no IGM or duty is required, the warehouse ledger is debited on submission, and goods registration and out-of-charge follow assessment and Ex Bond documentation.
Customs system has been enhanced to permit movement of goods between SEZ locations and custom bonded warehouses in both directions. For SEZ to warehouse transfers, the DTA entity or SEZ unit on its behalf must file a Bill of Entry in SEZ with the prescribed importer type, declare the warehouse code and triple duty bond, and no IGM details or duty payment is required; on submission, assessment and out-of-charge, the relevant SEZ and warehouse ledgers are debited and credited accordingly. For warehouse to SEZ transfers, the SEZ unit files a Z-type Bill of Entry with importer type W, no IGM or duty is required, the warehouse ledger is debited on submission, and goods registration and out-of-charge follow assessment and Ex Bond documentation.
Note: It is a system-generated summary and is for quick reference only.
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