Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
CBIC circulars introduce system-driven automation for imports: automatic goods registration on arrival will replace web-based registration for AEO T2/T3 entities and will extend to notified Eligible Manufacturer Importers, importers with longstanding supply chains, and Direct Port Delivery users; auto Out of Charge (OOC) will be available to all importers where duty is paid and no compliance requirement exists, complementing prior AEO automation. Auto OOC is subject to risk based evaluation and customs officers may invoke system "HOLD" based on intelligence. Implementation queries are routed to the ACC Mumbai technical office.
CBIC circulars introduce system-driven automation for imports: automatic goods registration on arrival will replace web-based registration for AEO T2/T3 entities and will extend to notified Eligible Manufacturer Importers, importers with longstanding supply chains, and Direct Port Delivery users; auto Out of Charge (OOC) will be available to all importers where duty is paid and no compliance requirement exists, complementing prior AEO automation. Auto OOC is subject to risk based evaluation and customs officers may invoke system "HOLD" based on intelligence. Implementation queries are routed to the ACC Mumbai technical office.
Note: It is a system-generated summary and is for quick reference only.