https://www.taxtmi.com/circulars?id=62878 Claimants must file Custom Series Form 102 in duplicate with a numbered checklist and receive a simple receipt evidencing filing date; complete claims get acknowledgement while deficient claims receive a deficiency memo and must be remedied within ten days. Required documents include original Bills of Entry/TR-6 challans or scrip debit entries, authenticated sales invoices, and proof of VAT/CST payment correlated to sales. Sales via consignment agents require an agency agreement and CA certification. A Chartered Accountant (statutory or authorised VAT/IT auditor) must verify records and certify that the 4% duty burden was not passed on, providing detailed correlation sheets; vague certifications are unacceptable and may attract action. en-us Tue, 14 Jun 2011 00:00:00 +0530 Mon, 21 Oct 2019 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62878 Claimants must file Custom Series Form 102 in duplicate with a numbered checklist and receive a simple receipt evidencing filing date; complete claims get acknowledgement while deficient claims receive a deficiency memo and must be remedied within ten days. Required documents include original Bills of Entry/TR-6 challans or scrip debit entries, authenticated sales invoices, and proof of VAT/CST payment correlated to sales. Sales via consignment agents require an agency agreement and CA certification. A Chartered Accountant (statutory or authorised VAT/IT auditor) must verify records and certify that the 4% duty burden was not passed on, providing detailed correlation sheets; vague certifications are unacceptable and may attract action. Circulars Customs Tue, 14 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62878