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A central revenue authority notified that where a benefit under...
Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effective 1 Nov 2025
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A central revenue authority notified that where a benefit under an instrument-based trade or customs scheme has been availed and that same scheme or its regulations prescribes a specific reversal procedure, authorities shall not seek revision of the original entry to reverse the benefit; the alternative, scheme-specified reversal process must be followed. The notification takes effect on 1 November 2025.
A central revenue authority notified that where a benefit under an instrument-based trade or customs scheme has been availed and that same scheme or its regulations prescribes a specific reversal procedure, authorities shall not seek revision of the original entry to reverse the benefit; the alternative, scheme-specified reversal process must be followed. The notification takes effect on 1 November 2025.
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