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Customs

    Regulations

  1. Shipping Bill and Bill of Export (Forms) Regulations, 2017.

  2. Special Warehouse (Custody and Handling of Goods) Regulations, 2016

  3. Private Warehouse Licensing Regulations, 2016

  4. Public Warehouse Licensing Regulations, 2016

  5. Warehouse (Custody and Handling of Goods) Regulations, 2016

  6. Special Warehouse Licensing Regulations, 2016.

  7. Warehoused Goods (Removal) Regulations, 2016

  8. FICCI/TAITRA Carnet (Form of bill of entry and shipping bill) Regulations, 2014

  9. Narcotic Drugs and Psychotropic Substances (Regulation of Controlled Substances) Order, 2013

  10. Customs Baggage Declaration Regulations, 2013

  11. Customs Brokers Licensing Regulations, 2013

  12. Customs (Provisional Duty Assessment) Regulations, 2011

  13. Shipping Bill (Electronic Declaration) Regulations, 2011

  14. Bill of Entry (Electronic Integrated Declaration) Regulations, 2011

  15. On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations, 2011

  16. Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010

  17. Handling of Cargo in Customs Areas Regulations, 2009

  18. Customs and Central Excise Settlement Commission Procedure, 2007

  19. Customs House Agents Licensing Regulations, 2004

  20. Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998

  21. Courier Imports and Exports (Clearance) Regulations, 1998

  22. Customs Refund Application (Form) Regulations, 1995

  23. Goods Imported (Conditions of Transhipment) Regulations, 1995

  24. Import of Gold and Silver by Passengers (Form of Bill of Entry) Regulations, 1994

  25. Shipping Bill and Bill of Export (Form) Regulations, 1991

  26. ATA Carnet (Form of Bill of Entry and Shipping Bill) Regulations, 1990

  27. Project Imports Regulations, 1986

  28. Import Report (Form) Regulations, 1976

  29. Import Manifest (Aircraft) Regulations, 1976

  30. Export Report (Form) Regulations, 1976.

  31. Export Manifest (Vessels) Regulations, 1976

  32. Export Manifest (Aircraft) Regulations, 1976

  33. Boat Notes Regulations, 1976

  34. Bill of Entry (Forms) Regulations, 1976

  35. Bill of Coastal Goods (Form) Regulations, 1976

  36. Shipping Bill for Aircraft Spares Ex-bond Regulations, 1975

  37. Uncleared Goods (Bill of Entry) Regulations, 1972

  38. Import Manifest (Vessels) Regulations, 1971

  39. Levy of Fees (Customs Documents) Regulations, 1970

  40. Baggage (Transit to Customs Stations) Regulations, 1967

  41. Passenger’s Baggage (Levy of Fees) Regulations, 1966

  42. Manufacture and Other Operations in Warehouse Regulations, 1966

  43. Transportation of Goods (Through Foreign Territory) Regulations, 1965

  44. Bonded Aircraft Stores (Procedure) Regulations, 1965

  45. Imported Stores (Retention on Board) Regulations, 1963

  46. Imported Packages (Opening) Regulation, 1963.

 
 
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Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

Forum: Cess paid instead of SGST

Forum: import purchase

News: RBI Reference Rate for US $

Forum: 3B mistake

Forum: Input credit of gst paid on urd

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

Forum: transfer of shares

Forum: Input tax credit

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

Forum: GST return filing software online | Easy GST compliance management

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 – comments and suggestions-reg.

Highlight: Genuineness of labour wages expenses, embroidery charges, fabrication expenses etc. - getting work done through small workmen who do not have any permanent place of residence - disallowance of ad hoc expenditure deleted.

Highlight: Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

Highlight: Penalty u/s 112 (a) - CHA - Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences

Highlight: Import of services - GST - The fact that those services were received outside India will not change the fact that the services have been paid for by the beneficiary appellant, who is located in India. - Demand confirmed.

Notification: SEZ for IT/ITES at Madhurwada Village, Visakhapatnam District in the State of Andhra Pradesh - denotified.

Highlight: Merely because payment is received in Indian rupee, it cannot be said that payment against export has not been received in convertible foreign exchange.

Highlight: Merely vehicle numbers was not mentioned on the invoices cannot be the reason to deny Cenvat Credit

Highlight: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 - Circular

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

News: Auction for Sale (Re-issue) of Government Stocks



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