Loading...

โœ•
Top
Help
Draft a reply to a
tax notice โ€” free ๐ŸŽ‰ โœ•

150 credits ยท 30 days ยท No card needed

โ€ข Basic Search โ†’ 1 Credit
โ€ข Advanced Search โ†’ 3 Credits
โ€ข Drafter โ†’ 20 to extract + 25 per issue
(โ‰ˆ upto 2-3 drafts on us)

Already used our earlier 20-Credit Demo?
You are still eligible for this new 150-Credit Demo.

Activate your FREE Demo โ†’
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedbackโœ•

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 โœ•
  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
โ•ณ
Add to...
You have not created any category. Kindly create one to bookmark this item!
โœ•
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close โœ•
🔎 Highlights - 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
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • 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
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
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
    Retrospective validating legislation cannot bypass mandatory faceless reassessment allocation; jurisdictional officer-issued notices were invalidated ...
    Income-tax payer information sharing authorised to identify eligible beneficiaries under Andhra Pradesh welfare schemes.
    Jurisdiction mapping transition requires existing officers to retain pre-assigned GST functions until Boweb Portal roles are updated.
    Territorial jurisdiction of GST proper officers aligns with corresponding VAT officer assignments, replacing the previous jurisdictional framework.
    GST jurisdiction after taxpayer migration preserves valid prior actions while transferring all subsequent proceedings to the current officer.
    EPR registration certificates for plastic packaging imports remain valid for customs clearance without renewal despite stated one-year validity.
    Commodity derivatives position limits adopt revised breach penalties, broad commodity criteria, and client open-position limits based on deliverable s...
    Personal hearing in GST adjudication remains mandatory; orders issued without it may be quashed and reconsidered after hearing.
    Rectification timelines are directory, preserving authority's power to decide timely applications on merits after three months.
    GST portal restoration depends on a reasoned hearing and verification of bona fide registered proprietor status before GSTR-1 access.
    Anticipatory bail requires extraordinary circumstances and was refused where custodial interrogation was necessary in alleged forgery investigation.
    Proof of service for statutory summons is essential before alleging deliberate non-compliance or evasion during investigation.
    GST on actionable claims: retrospective valuation rules govern pending online gaming, betting and casino proceedings.
    Personal hearing and statutory payment window: GST adjudication cannot proceed without hearing or before the payment period expires.
    Service-taxability of farm-product trading turnover requires examination before liability can be sustained on an unresponded adjudication.
    Physical verification before GST registration cancellation is required where fake-enterprise allegations rest solely on an official list.
    Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
    Reasoned GST appellate orders are required before re-credit or liability recomputation, requiring fresh examination on remand.
    E-way bill vehicle mismatch supports tax-evasion inference and sustains penalties where Part B lacks timely correction.
    Tax withholding on non-resident payments requires Indian taxability; no Section 201 default arises where income is not chargeable.
❯❯
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:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

Showing Results for : Reset Filters

Importers of plastic packaging, commodities packaged in plastic,...

EPR registration certificates for plastic packaging imports remain valid for customs clearance without renewal despite stated one-year validity.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs September 11, 2026 Circulars
Importers of plastic packaging, commodities packaged in plastic, plastic raw materials, and intermediate materials for manufacturing plastic packaging must register on the Common EPR Portal before conducting business. Registration applications are scrutinised by the CPCB or SPCB, and certificates are issued after verification of application details. Customs officers must verify EPR registration certificates when clearing relevant import consignments. Certificates displaying one-year validity must be treated as one-time registration certificates that do not require renewal under the amended Plastic Waste Management Rules, and accepted as valid proof of EPR registration for import clearance.

Topics

Acts Income Tax