The time limit specified under Notification No. 06/2023-State Tax is extended by substituting 31 August 2023 for 30 June 2023. The substituted deadline is deemed operative from 30 June 2023, and references to the earlier deadline in the relevant framework stand replaced accordingly.

SB IV requires a bill of export for duty-free goods exported ex-bond, containing exporter, buyer, shipment, transport, invoice, goods-description, quantity, valuation and bonded-goods particulars. Export value must include FOB value and relevant deductions, or the value expected to be received where full value is not ascertainable. The exporter or customs broker certifies the accuracy of the particulars, identifies any MEIS reward claim, and submits supporting records. Prescribed copies provide for customs endorsements, examination, shipment confirmation, mate's receipt verification and preventive supervision.

Bill for Export for Goods (SB III) requires exporter, buyer, transport, foreign-exchange, invoice, cargo and item-level particulars for export consignments. It records valuation components, export duty and cess, and whether exports are made on payment of IGST or under bond or letter of undertaking. Separate schedules capture EPCG, Advance Authorisation, DFIA, job-work and re-export details. Drawback claims require item-wise claim information, duty-payment tracing, compliance certification, bank particulars and verification fields. Supporting invoices, packing lists, licences and other records accompany declarations and customs processing endorsements.

Form SB II requires an ex-bond duty-free export shipping bill to state exporter and consignee details, shipment terms, goods description, quantity, weight, value, FOB valuation components, and particulars of the bonded goods and warehouse. The exporter or customs broker must declare the correctness of the information, identify any intended MEIS reward claim, and submit specified supporting records. Original, duplicate and export-promotion copies facilitate documentation, customs clearance and shipment certification.

Shipping Bill Form SB I requires exporters or customs brokers to declare exporter, buyer, carriage, foreign-exchange, invoice, cargo, item-level valuation and export-duty particulars. It records whether exported supplies are made on payment of IGST or under bond or letter of undertaking, with invoice-wise tax details. Separate disclosures apply to EPCG, Advance Authorisation, DFIA, anticipated authorisation exports, job work and re-export drawback claims. The shipping bill also requires container details where applicable, supporting documents, exporter certification, drawback particulars and customs examination, export and shipment endorsements.

VR LIVIN Ventures LLP launched 'THE FIRST', an 83-villa gated residential community in Madhavaram, North Chennai, which recorded sales of 20 villas during its first two launch days. The development includes smart-home villas and more than 50 lifestyle amenities, with access to nearby metro connectivity and social infrastructure. It forms part of the company's intended expansion of residential projects in Chennai and other South Indian locations.

Custodians and terminal operators must electronically submit stuffing and stripping reports wherever cargo is segregated or stuffed into containers, identifying the relevant primary or master cargo identification numbers for each equipment. They must also report actual conveyance arrival and departure events; terminal operators additionally file voyage call numbers and equipment landed or loaded details. Stuffing messages, ASR, DP and AR filings by custodians, and voyage call number messages by terminal operators, become mandatory from 20 July 2021, while parallel carrier filing continues during the transitional period.

Electronic commerce operators collecting tax at source must follow a special procedure for goods supplied through them by composition taxpayers. They must not allow inter-State supplies of goods by such persons. Operators must collect and remit tax at source on these supplies and electronically report the supply details in FORM GSTR-8 on the common portal. The procedure applies from 1 October 2023.

Certificate of Origin declarations in Bills of Entry claiming preferential duty treatment are subject to system-based validation. Where an applicable trade agreement restricts a CoO to one import or importing operation, the same CoO number cannot be used in more than one Bill of Entry, although it may cover multiple items in the same Bill of Entry. Assessing and examining officers must match the declared CoO number with the submitted CoO copy.

Form I requires a Customs Broker seeking licence renewal to disclose licence particulars, payment of government dues, continuing validity of bond and security, management changes in a firm or company, and the reason for renewal. It also requires declarations on language knowledge, prior licence status, and any penalisation, conviction or prosecution under customs, excise, service tax and goods and services tax laws. The applicant must affirm compliance with the Customs Brokers Licensing Regulations, 2018.

The identity-cum-authority card is issued to an employee registered with Customs for assisting a Customs Broker or the broker's authorised employees. It identifies the employee and employing Customs Broker through prescribed particulars, including photograph, specimen signature, licence number, Customs Station, issue date, and official authentication. Validity is five years from issuance or, if earlier, until cancellation of the principal Customs Broker's licence.

Customs identity-card authorization permits a registered employee of a Customs Broker to transact business at the specified Custom House on the broker's behalf. Permission remains effective for the stated period but ends earlier upon cancellation of the principal broker's licence. The employee must have passed the prescribed examination, and the identity card records identification, broker licence, Customs Station, validity, and authentication particulars.

Form F prescribes an identity card for persons associated with a Customs Broker. It records the Customs Broker's licence number, name, business type, specimen signature, and the holder's designation. The card includes the holder's photograph, signature, Permanent Account Number, Aadhaar number, issue details, and validity period. Authentication by the Deputy or Assistant Commissioner of Customs is required, together with a declaration that the holder has passed the prescribed Customs Broker examination.

Surety bond for a Customs Broker secures payment to the President of India up to the stipulated bond amount. The bond requires faithful and incorrupt conduct under the Customs Brokers Licensing Regulations, 2018 and obliges the broker and surety to make good Government sums left unpaid due to the broker's misfeasance or negligence. Fulfilment of these conditions renders the bond void; otherwise, it remains in force.

Form D requires a Customs Broker to execute a bond in favour of the President of India and deposit security of Rs. 5,00,000 for faithful conduct and payment of Government sums unpaid through the misfeasance or negligence of the broker or employees. The security may be appropriated towards such dues and remains available for twelve calendar months after cessation of brokerage activity, including for unpaid short collections of duty or other charges.

Customs Brokers seeking to work at another Customs Station must submit Form C containing their identity, Aadhaar number, PAN, address, licence particulars and issuing Custom House. Firms and companies must provide particulars of partners or directors, identify those actually engaged in Customs Broker work, and state their educational qualifications. The applicant must affirm agreement to comply with the Customs Brokers Licensing Regulations, 2018, and sign and date the intimation.

Form B2 authorises a named individual, firm or company to transact business as a Customs Broker throughout India, subject to licence conditions. The licence is non-transferable; client authorisation must be obtained and produced when required; and Customs Station business must be conducted personally or through an approved employee. Loss must be reported immediately, and duties must be performed promptly, efficiently and in compliance with prescribed Customs Broker obligations. The licence is valid for ten years from issue and is renewable under the applicable procedure.

Customs Broker Licence (L-I) authorises the named licensee to transact Customs Broker business throughout India, subject to licence conditions. The licensee cannot sell or transfer the licence, must obtain client authorisations, transact business personally or through an approved employee, report loss immediately, and perform duties efficiently without delay. Compliance with the prescribed Customs Broker obligations is mandatory. The licence is valid for ten years from issue and is renewable under the prescribed procedure.

Customs Broker licence applications require identifying particulars, details of partners or directors where the applicant is a firm or company, educational qualifications, and prior licensing examination attempts. Applicants must declare language proficiency, previous licence applications, prior cancellation or suspension of a firm's or company's licence, and penalisation, conviction or prosecution under customs, central excise, service tax, central goods and services tax, or integrated goods and services tax law. Educational and financial documents must be listed, and the applicant must affirm compliance with the Customs Brokers Licensing Regulations, 2018.

Renewal of authorised carrier registration requires disclosure of the applicant's identity, PAN, address, Custom House of issue, payment of customs dues, continuing validity of any bond and security, personnel changes, and reasons for renewal. The applicant must declare language proficiency, prior authorised-carrier registration that was not cancelled or suspended, and cases booked under customs law against the applicant or proposed employee. The application includes an undertaking to comply with the Sea Cargo Manifest Transhipment Regulations, 2018.