https://www.taxtmi.com/circulars?id=64434 Manufacturing and other operations on specified warehoused goods require a special warehouse licence and permission under the Customs Act; applicants may seek both via an integrated application. Licensees must execute the prescribed bond and furnish bank-guarantee security, maintain electronic records with audit-trail and time-stamp, submit monthly returns, and demonstrate compliant software to customs. Exports require shipping bills; domestic clearances are taxable supplies under GST with ex-bond bill of entry for import-duty payment. Physical security, CCTV, customs examination space, and chargeable customs supervision are mandatory. en-us Fri, 21 Aug 2020 00:00:00 +0530 Tue, 13 Oct 2020 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64434 Manufacturing and other operations on specified warehoused goods require a special warehouse licence and permission under the Customs Act; applicants may seek both via an integrated application. Licensees must execute the prescribed bond and furnish bank-guarantee security, maintain electronic records with audit-trail and time-stamp, submit monthly returns, and demonstrate compliant software to customs. Exports require shipping bills; domestic clearances are taxable supplies under GST with ex-bond bill of entry for import-duty payment. Physical security, CCTV, customs examination space, and chargeable customs supervision are mandatory. Circulars Customs Fri, 21 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64434