CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
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The Directorate General of Systems and Data Management issued an advisory regarding recent changes in the Sea Cargo Manifest Transshipment Regulations (SCMTR) module of the ICES application. The changes include allowing stakeholders to upload crew effect and ship stores declarations in pdf format, making the bond requirement for transshipment optional in certain cases, generating MCIN for consolidated bills of lading, allowing the use of passport numbers for foreign nationals and diplomats, making consignee code optional in SDM filings, and making the expected departure date and time field optional in SAM filings. Additionally, adjustments were made to address errors in vessel manifests and update the Message Implementation Guide. Notably, the requirement for a trans-shipment bond in domestic sea cargo movements was eliminated. Stakeholders are advised to refer to specific advisories for detailed instructions and contact provided email addresses for assistance.
The Directorate General of Systems and Data Management issued an advisory regarding recent changes in the Sea Cargo Manifest Transshipment Regulations (SCMTR) module of the ICES application. The changes include allowing stakeholders to upload crew effect and ship stores declarations in pdf format, making the bond requirement for transshipment optional in certain cases, generating MCIN for consolidated bills of lading, allowing the use of passport numbers for foreign nationals and diplomats, making consignee code optional in SDM filings, and making the expected departure date and time field optional in SAM filings. Additionally, adjustments were made to address errors in vessel manifests and update the Message Implementation Guide. Notably, the requirement for a trans-shipment bond in domestic sea cargo movements was eliminated. Stakeholders are advised to refer to specific advisories for detailed instructions and contact provided email addresses for assistance.
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