Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
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FTP 2023 now permits export contracts and invoices, except those involving Asian Clearing Union (ACU) member countries, to be denominated and export proceeds realised in foreign currency or Indian rupees. ACU-country contracts, excluding Nepal and Bhutan, must use an ACU-determined currency or follow RBI directions; Nepal and Bhutan contracts must be denominated and settled in Indian rupees or as directed by RBI. Exports to countries other than Nepal and Bhutan whose proceeds are received in Indian rupees through specified banking channels qualify for FTP benefits, incentives and export-obligation fulfilment on par with foreign-currency realisations. Iran exports remain subject to FTP compliance requirements.
FTP 2023 now permits export contracts and invoices, except those involving Asian Clearing Union (ACU) member countries, to be denominated and export proceeds realised in foreign currency or Indian rupees. ACU-country contracts, excluding Nepal and Bhutan, must use an ACU-determined currency or follow RBI directions; Nepal and Bhutan contracts must be denominated and settled in Indian rupees or as directed by RBI. Exports to countries other than Nepal and Bhutan whose proceeds are received in Indian rupees through specified banking channels qualify for FTP benefits, incentives and export-obligation fulfilment on par with foreign-currency realisations. Iran exports remain subject to FTP compliance requirements.
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