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...
SCMTR, 2018 is being fully rolled out on a Pan-India basis from 30.06.2026, with no further extension of the timeline envisaged. At Nhava Sheva Port, filing of Supplementary IGM/EGM is disabled from that date, and stakeholders must use the SCMTR message architecture, including CSN, SAM and amendment messages. Pre-Sea Entry Inwards amendments must be made through SAA or SCA messages, while post-entry amendments continue through the proper officer. Complete, accurate and timely electronic filings, registration and system readiness are required; non-compliance may delay cargo processing and attract action under customs law.
SCMTR, 2018 is being fully rolled out on a Pan-India basis from 30.06.2026, with no further extension of the timeline envisaged. At Nhava Sheva Port, filing of Supplementary IGM/EGM is disabled from that date, and stakeholders must use the SCMTR message architecture, including CSN, SAM and amendment messages. Pre-Sea Entry Inwards amendments must be made through SAA or SCA messages, while post-entry amendments continue through the proper officer. Complete, accurate and timely electronic filings, registration and system readiness are required; non-compliance may delay cargo processing and attract action under customs law.
Note: It is a system-generated summary and is for quick reference only.
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