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Highlights / Annotations / Catch Notes For August

Home Highlights August

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1 ....86 87 88 899091 92 93 94........ 139

August 3, 2017 Circulars Customs

Exports under GST - Duty Drawback - it could be possible that export goods may be manufactured by using both Central Excise/Service Tax paid and CGST/IGST paid inputs......
August 3, 2017 Circulars Customs

Exports under GST - Drawback - The certificates from jurisdictional GST officer as referred above may not be available during initial days - all field formations shall......
August 3, 2017 Circulars Customs

Imports and Input Tax Credit (ITC) - Input tax credit shall be availed by a registered person only if all the applicable particulars as prescribed in the Invoice Rules......
August 3, 2017 Circulars Customs

Imports and Input Tax Credit (ITC) - importers are advised to complete their registration process for GSTIN as ITC of IGST would be available based on GSTIN declared in.....
August 3, 2017 Circulars Customs

Full exemption from IGST has been provided on passenger baggage. However, basic customs duty shall be leviable at the rate of 35% and education cess as applicable on the....
August 3, 2017 Circulars Customs

In the GST regime, for the purpose of levying IGST all the imports under the project import scheme will be classified under heading 9801 and duty shall be levied @ 18%.
August 3, 2017 Circulars Customs

EOUs and SEZ - Post GST - In the GST regime, clearance of goods in DTA will attract GST besides payment of amount equal to BCD exemption availed on inputs used in such......
August 3, 2017 Circulars Customs

The EXIM scrips under the export incentive schemes of chapter 3 of FTP (for example MEIS and SEIS) can be utilised only for payment of Customs duties or additional......
August 3, 2017 Circulars Customs

Import of goods - Post GST - Type of duties - Although BCD, Education Cesses and IGST would be applicable in majority of cases, however, for some products CVD, SAD or......
August 3, 2017 Circulars Customs

While PAN is identifier at the entity level, GSTIN would be used as identifier at the transaction level for every import and export. Further, in scenarios where GSTIN is....
August 3, 2017 Circulars Customs

Under the GST regime, Customs duties will be exempted on imports made under export promotion schemes namely EPCG, DEEC (Advance License) and DFIA. - IGST and......
August 3, 2017 Circulars Customs

Imports of goods - IGST would be levied on cargo which has arrived prior to 1st July but a bill of entry is filed on or after 1st July 2017.
August 3, 2017 Act Rules Customs

Levy of Fees (Customs Documents) Regulations, 1970, has been amended
August 3, 2017 Circulars Customs

Direction issued to all CFSs to give an undertaking that they are responsible to safety and security of cargo during the movement of such containers
August 3, 2017 Circulars Customs

Direction to Importers/Customs Brokers - Importers/CBs are required to intimate the shipping line/agents about their option of the destination CFS, atleast 72 hours......
August 3, 2017 Circulars Customs

Direction to Shipping Lines/Shipping Agents - Not to insist for submission of Original Bill of Lading (BL) at the time of submission of advance intimation. Original Bill....
August 3, 2017 Circulars Customs

For any delay in evacuation of container from Terminal (beyond free period allowed by each Terminal Operator), CFss will be responsible for payment of “Port charges” to.....
August 3, 2017 Circulars Customs

For the consignments having entry inward date 01.07.2017 & onwards and where advance/prior BE were already filed prior to 01.07.2017 there will be no charge on the late.....
August 3, 2017 Circulars Customs

GST implementation - Guidance Note for Importers and Exporters
August 3, 2017 Circulars Customs

Since new provisions for levy of IGST and GST compensation cess on imports have been introduced under the Customs Tariff Act, 1975, Bill of Entry, Shipping Bill and......
August 3, 2017 Circulars Customs

Procedure in respect of discharge and clearance of Liquid Cargo in Bulk for Warehousing in bonded warehouse — all liquid cargo imports discharged through pipelines for......
August 3, 2017 Circulars GST - States

Circular regarding Accounting Framework for new Goods and Services Tax (GST) regime - Circular
August 3, 2017 Circulars Customs

Implementation of Express Cargo Clearance System (ECCS) at Courier Terminal – The provisions of this Public Notice, in so far as they are with respect to automation of......
August 3, 2017 Circulars Customs

The work pertaining to fixation of Brand Rate of Drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, in the GST scenario.
August 3, 2017 Circulars Customs

Implementation of GST in Customs–Changes in BE/SB Declaration–Reg. - changes in Bill of Entry and Shipping Bill declarations
August 3, 2017 Notifications Customs

Rate of exchange of conversion of the foreign currency with effect from 4th August, 2017 - For import and export of goods
August 3, 2017 Case Laws Service Tax

Renting of Immovable Property Services - Joint ownership - benefit of small scale exemption upto ₹ 10 Lakhs to each owner - Benefit of N/N. 06/2005-ST dt.......
August 3, 2017 Case Laws Customs

Import of Manganese ore - Customs authorities took a view that the goods imported are not ore but concentrate and hence will not be eligible for the exemption......
August 3, 2017 Case Laws Income Tax

Accepting the lease equalization charges adjustment in respect of the property taken on rent and rejecting the same in respect of the property given on rent does not fit....
August 3, 2017 Case Laws Income Tax

Deduction u/s 80G - The assessee could not claim deduction under section 80G of the Act in respect of donations by way of clothes sent to the Prime Minister's Relief......
August 3, 2017 Case Laws Income Tax

Entitlement for refund - locus of the present petitioner - change in the parties to contract - if the imposition of tax is not referred in the taxing statute, it should.....
August 3, 2017 Case Laws Income Tax

The netting of the interest paid and the interest received is not permissible. Section 57(iii) of the Income-tax Act also does not help the assessee - the assessee......
August 3, 2017 Case Laws Income Tax

Best judgment assessment - Estimation of income - No court could substitute its "best judgment" for that of the assessing authority - Once the books of accounts have......
August 2, 2017 Circulars Customs

High sea sales of imported goods are akin to inter-state transactions. - GST council has decided that IGST on high sea sale (s) transactions of imported goods, whether......
August 2, 2017 Act Rules GST

Rule 61 - Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 - Special provisions for adjustment of tax dues,....
August 2, 2017 Act Rules GST

Rule 46 - Tax invoice - Special provision for mentioned the details in respect of supplies meant for export extended to supplies to SEZ
August 2, 2017 Act Rules GST

Rule 44 - Manner of reversal of credit under special circumstances - Reversal of ITC under GST - Sub Rule (2) and (3) substituted - Where tax invoice is not available......
August 2, 2017 Act Rules GST

Rule 34 - Rate of exchange of foreign currency for the purpose of GST - in case of taxable goods, as per the rate notified under Customs Act and in case of taxable......
August 2, 2017 Act Rules GST

Rule 24 - Migration of persons registered under the existing law - Date of surrender of GST registration where not required extended upto 30-09-2017
August 2, 2017 Case Laws Central Excise

Refund claim - whether the appellant is entitled to take refund claim of reversal of cenvat credit under protest which has not been appropriated at any stage or not? - Refund allowed.
August 2, 2017 Case Laws Central Excise

Manufacture - Assembly installation and commissioning of switching system - the goods which have been purchased Switching systems have remained the switching systems......
August 2, 2017 Case Laws Central Excise

100% EOU - DTA clearance - the fact of the respondents not availing cenvat credit is not a relevant consideration in deciding the question whether they comply with N/N......
August 2, 2017 Case Laws Customs

Reimbursement of Central Sales Tax (CST) - respondents are not legally justified in withholding the same for the reason that the petitioner has not purchased raw......
August 2, 2017 Case Laws Customs

Import of Fishing Trawlers - - they have come to Indian Customs Waters only for the purpose of completing import formalities and also registering them as fishing......
August 2, 2017 Case Laws VAT and Sales Tax

Valuation - Cardamom - UPVAT - market rate relied upon for the purposes of undervaluation is not the market rate shown to exist in the market area, where the transaction....
August 2, 2017 Notifications DGFT

Import of cigarette or any other tobacco product shall be subject to the provisions contained in the Cigarettes and other Tobacco Products (Packaging and Labelling)......
August 2, 2017 Notifications DGFT

Amendment in import policy - To prohibit import of Red Sanders (Pterocarpus santalinus)
August 2, 2017 Case Laws GST

Enforcement of the G.S.T. - Entitlement to collect entertainment tax as in the past upto 31st March, 2020 and to retain the percentage of it in accordance with the......
August 2, 2017 Case Laws Income Tax

Validity of assessment order - Wrong mention of section as u/s 153A instead of 143(3)/153A - non compliance of mandatory issue of notice u/s 143(2) - curable defect u/s.....
August 2, 2017 Case Laws Income Tax

Permanent establishment of the assessee in India - Revenue to show that notwithstanding the RBI permission continuing during the AYs in question, the Assessee’s LO......

1 ....86 87 88 899091 92 93 94........ 139

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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