Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
The self-sealing facility granted to an eligible exporter or merchant exporter under the customs circulars carries no prescribed validity period and remains effective unless specifically withdrawn, suspended, or cancelled by the jurisdictional Customs authority for non-compliance, misuse, or another valid reason. Field formations are directed to administer the facility in a facilitative manner while maintaining necessary checks, and to take appropriate action, including withdrawal where warranted, against any misuse.
The self-sealing facility granted to an eligible exporter or merchant exporter under the customs circulars carries no prescribed validity period and remains effective unless specifically withdrawn, suspended, or cancelled by the jurisdictional Customs authority for non-compliance, misuse, or another valid reason. Field formations are directed to administer the facility in a facilitative manner while maintaining necessary checks, and to take appropriate action, including withdrawal where warranted, against any misuse.
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