Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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Procedure sets out the electronic filing process for FORM HSNS DEC-01 on the CBIC taxpayer portal for initial and subsequent declarations. It prescribes required data fields (registration, goods, manual or machine-process details), machine specifications, tracks/cups/funnels, document uploads (max five PDFs of 2 MB each), and authorised-signatory verification by self-declaration, with penal liability for false statements. The system issues a Declaration Number and Unique Machine Registration Number on submission; submissions are final and cannot be edited, and no fresh declaration may be filed until the prior declaration is confirmed by the proper officer, per HSNS Rules.
Procedure sets out the electronic filing process for FORM HSNS DEC-01 on the CBIC taxpayer portal for initial and subsequent declarations. It prescribes required data fields (registration, goods, manual or machine-process details), machine specifications, tracks/cups/funnels, document uploads (max five PDFs of 2 MB each), and authorised-signatory verification by self-declaration, with penal liability for false statements. The system issues a Declaration Number and Unique Machine Registration Number on submission; submissions are final and cannot be edited, and no fresh declaration may be filed until the prior declaration is confirmed by the proper officer, per HSNS Rules.
Note: It is a system-generated summary and is for quick reference only.
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