Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Deferred payment period for import duty has been extended from 15 days to 30 days and the customs IT system has been enhanced to operationalize this extension for Bills of Entry filed on or after 1 March 2026. Public holidays, all Sundays and local customs-location holidays are excluded when determining due dates and from interest-calculation logic. System Managers must annually update local holidays via Holiday Management (ADN role) so the system applies exclusions. The Public Notice functions as a standing order; stakeholders and officers are directed to publicize the change and report operational difficulties to the specified ICEGATE contacts.
Deferred payment period for import duty has been extended from 15 days to 30 days and the customs IT system has been enhanced to operationalize this extension for Bills of Entry filed on or after 1 March 2026. Public holidays, all Sundays and local customs-location holidays are excluded when determining due dates and from interest-calculation logic. System Managers must annually update local holidays via Holiday Management (ADN role) so the system applies exclusions. The Public Notice functions as a standing order; stakeholders and officers are directed to publicize the change and report operational difficulties to the specified ICEGATE contacts.
Note: It is a system-generated summary and is for quick reference only.
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