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...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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The Customs (Electronic Cash Ledger) Regulations, 2022 are amended to permit payment through a payment aggregator. A new clause is inserted in regulation 3(6) and regulation 3(7) is expanded to include payment aggregator as an additional payment mode alongside existing methods, other than internet banking through an authorised bank. The amendment comes into force on publication in the Official Gazette and applies as an operative change to the customs electronic cash ledger payment framework.
The Customs (Electronic Cash Ledger) Regulations, 2022 are amended to permit payment through a payment aggregator. A new clause is inserted in regulation 3(6) and regulation 3(7) is expanded to include payment aggregator as an additional payment mode alongside existing methods, other than internet banking through an authorised bank. The amendment comes into force on publication in the Official Gazette and applies as an operative change to the customs electronic cash ledger payment framework.
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