Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
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.