GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: Dr. D.JAGANNATHAN I.A.S, COMMISSIONER OF STATE TAX Circular No. 3/2024 (PP6/GST-160/2024) Dated : 12.07.2024 Sub: -Regarding Ref: Circular No. 208/02/2024-GST, dated 26.06.2024, issued by Government of India, Ministry of Finance, Department of Revenue, CBIC, GST Policy Wing. ****** In the reference cited, the Government of In... ... ...

FORM II (In Triplicate) Name of Airline Company. To The Assistant Collector of Customs Airport. Please allow us to remove the following stores from the Warehouse for being fitted/placed on board the aeroplane(s) proceeding on foreign flight(s) as per Schedule shown below: - Detailed description of the goods distinguishing size, type, brand Quantity Name of Aircraft Flight No. Time and date of departure Name of first foreign Airport proceeding t... ... ...

SCHEDULE FORM I (In Triplicate) . Name of Airline Company _______________________________________ To Assistant Collector of Aircraft Stores Warehouse, Airport. Please allow us to deposit in the Warehouse the packages containing stores for the aircraft intended for re-export on aeroplanes proceeding on foreign flight. The sheet of Cargo Manifest, Consignment Notes, Invoices and specifications pertaining to the stores are attached herewith and the pa... ... ...

ORIGINAL FORM (See regulation 2) Packages Quantity or weight Description of goods Fair Price Sale price on which duty is to be calculate Duty Additional duty equal to Excise duty Total Duty (Col.8+10) (Rs.) Additional information, if any No. and description Marks and Numbers Rate including special duty Amount (Rs.) Rate Amount (Rs.) 1 2 3 4 5 6 7 8 9 10 11 12 -3- Cms. -3- Cms. -3- Cms. ... ... ...

Bangalore, Karnataka, India (NewsVoir) • Bajaj Finance among the first businesses to go live with the new AI-powered experience • The smallest of Indian businesses can now ask about payments, settlements, and support issues, and get them acted on through a simple WhatsApp message Razorpay, India’s Omnichannel Payments Platform for Businesses, today launched RAY, an AI Account Manager on WhatsApp, in partnership with IndusInd Bank, with Bajaj Finance among the first businesses live on the pl... ... ...

BILL OF COASTAL GOODS Original [See regulation 2] Date of Presentation ........................ Consignor's Name ........................... Address ........................................ Name of vessel : Rotation No. Year : Port of Loading Master or Agent Colour Port at which goods to be discharged Packages (Details of goods to be given for each class of description). Number and Description (in words and figures). Marks and Numbers ... ... ...

^1[FORM-III (See regulation 3)                             Licence No. Port Code           S = Sea A= Air L = Land            Bond S. No. & Date         Import Dept. S. No. and Date     ... ... ...

Form-II prescribes the Bill of Entry for Warehousing used to seek permission to deposit imported goods in a public or private warehouse. It requires importer, customs broker, conveyance, bill of lading, origin, goods classification, quantity, valuation, duty, exemption, IGST, and total-duty particulars. Importers and customs brokers must certify the correctness of invoices and supporting records, disclose differing valuation information, and declare valuation-related restrictions, adjustments, additional payments, related-party status, and Special Valuation Branch examination status. Preferential-duty claims require origin, certificate, treaty, and transport details.

HON'BLE MR. JUSTICE SANJAY KISHAN KAUL AND HON'BLE MR. JUSTICE ABHAY S. OKA For the Appellant : Mr. Ranjit Kumar, Sr. Adv. Mr. A.S. Rawat, Sr. Adv. Mr. Nikhil Rohatgi, Adv. Mr. Ankit Shah, Adv. Mr. Sadashiv, AOR Mr. R. Basant, Sr. Adv. Mr. S.Udaya Kumar Sagar, AOR Ms. Sweena Nair, Adv. For the Respondent : Mr. Ranjit Kumar, Sr. Adv. Mr. A.S. Rawat,Sr. Adv. Mr. K.K. Tyagi, Adv. Mr. Manish Das, Adv. Mr. Ganesh Barowalia, Adv. Mr. Rajeev Kumar Bansal, AOR Mr. S.V. Raju, ASG Mr. Mukesh... ... ...

^1[FORM-I (See regulation 3)                                Licence No. Port Code                       S = Sea A= Air L = Land                   Prior Entry Stamp                 ... ... ...

Form III prescribes a boat-note for transhipment, reshipment and same-bottom cargo. It records issue, boat, tindel, vessel, cargo-report and transhipment particulars; package details; and same-bottom goods discharged overside or on the wharf. Cargo movement, receipt on board, and commencement and completion times require signatures of the proper officer and ship's officer, as applicable. The form is issued in duplicate with prescribed physical specifications.

FORM II PROFORMA OF BOAT NOTE IMPORT CARGO (See Regulation 4) 16 CM (1) BOAT NOTE NO. TIME AND DATE OF ISSUE PLACE OF ISSUE ASHOKA PILLARS IMPORT/ IGM NO. AND DATE THE FOLLOWING PACKAGES/GOODS HAVE BEEN DELIVERED TO THE TINDEL OF CARGO BOAT NO./ BARGE NO. /LIGHTER NO. ________________ FOR THE PURPOSE OF BEING LANDED / __________ FROM S.S. _________ OF M/S. ______________ BERTHED AT ___________________ AT (PLACE OF LANDING) __________________   (1... ... ...

Boat Note for export cargo records delivery of goods to a cargo boat, barge or lighter for shipment on a specified vessel. It includes issue details, export and shipping bill particulars, vessel and berth information, package quantity, goods description, marks, consignee names, and signatures of the proper officer, ship's officer, shipper's representative and agent. Separate entries confirm shipment and receipt on board and record loading times. The form has prescribed green colour, dimensions, margins, perforation and column widths.

HON'BLE R.M. MEHTA, ACCOUNTANT MEMBER AND M.A.A. KHAN, JUDICIAL MEMBER ORDER M.A.A. KHAN, J.M. This is an appeal by the assessee from the order of CIT(A)-I, Baroda dated 28th July, 1588 upholding certain additions made to the returned income of the assessee by the ITO Cir. I-A, Baroda by his order dated 31st March, 1987. 2. The assessee is an individual deriving in come from business, house property and other sources. In his return of income for asst. yr. 1984-85, which is under cons... ... ...

AssetPlus is the first platform in India to give MFD partners daily portfolio updates for their PMS clients. CHENNAI, India, Sept. 3, 2026 /PRNewswire/ -- AssetPlus, a fully digital wealth management platform designed for India's Mutual Fund Distributors (MFDs), has launched Portfolio Management Services (PMS). Backed by dedicated support at every step, certified partner MFDs can now onboard, track, manage and report on PMS for eligible high-net-worth clients from within AssetPlus. Distributio... ... ...

Post-supply discounts issued through tax credit notes may be excluded from taxable value only if the recipient reverses input tax credit attributable to the discount. Pending portal-based verification, suppliers may obtain a Chartered Accountant or Cost Accountant certificate detailing the credit notes, linked invoices, reversal amounts, and supporting reversal records. For discounts within the prescribed annual tax threshold, a recipient undertaking or certificate may be used instead. Such evidence is admissible in scrutiny, audit, investigation, and other proceedings, including for past periods.

Customs declaration of private property held by aircraft captains and crew requires flight details, crew identification, and particulars of currency, travellers' cheques, tobacco, alcohol, watches, jewellery and other articles. It also covers aircraft imprest cash, cash collection, and gold, coin and bullion. Articles intended to be landed must be separately identified. The captain must certify the declaration's truth and sign it, subject to prescribed maximum dimensions.

Cargo Manifest Form III requires air cargo details identifying the owner or operator, aircraft registration, flight particulars, loading and unloading points, air waybill number, number of packages, and nature of goods. It includes separate fields for owner or operator and official use, requires preparer and page information, and prescribes a maximum overall form size.

Passenger Manifest requirements require aircraft owners or operators to report flight, passenger, journey, and travel-document particulars. Passenger reporting includes identity, transit or disembarkation status, nationality, residence address, and birth details; journey reporting includes origin, destination, and passenger name record locator. Additional fields cover Indian address and residence-country details, crew documentation, foreign-passenger visa information, and EDIFACT and carrier contact particulars. Fields marked with an asterisk are non-mandatory, and the manifest requires preparation and pagination particulars.

Customs Form No. I under regulation 3(1) requires a General Declaration containing aircraft, flight routing, crew, passenger and cargo particulars. It distinguishes embarking, disembarking and through passengers and requires identification of origin, en route and destination places. Health information must cover illnesses, disease-spread conditions, and disinsecting or sanitary treatment. The authorised agent or pilot-in-command must certify that all particulars, including those in supplementary forms, are complete, exact and true to the best of their knowledge.