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...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Pre-Shipment Inspection Certificates must be generated and issued only on the date of inspection; the portal will not permit later issuance. Inspection dates must use the DD/MMM/YYYY format. Authorised Pre-Shipment Inspection Agency users may upload inspectors' signature and official stamp images, which will be automatically embedded in certificates, removing manual signing and re-uploading. Inspectors must be selected from a system-generated list, with their details automatically populated. Registered inspection instruments will be selected by country and displayed as read-only. The portal also permits up to 10 inspection photographs and a larger mandatory video attachment, subject to specified formats.
Pre-Shipment Inspection Certificates must be generated and issued only on the date of inspection; the portal will not permit later issuance. Inspection dates must use the DD/MMM/YYYY format. Authorised Pre-Shipment Inspection Agency users may upload inspectors' signature and official stamp images, which will be automatically embedded in certificates, removing manual signing and re-uploading. Inspectors must be selected from a system-generated list, with their details automatically populated. Registered inspection instruments will be selected by country and displayed as read-only. The portal also permits up to 10 inspection photographs and a larger mandatory video attachment, subject to specified formats.
Note: It is a system-generated summary and is for quick reference only.