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Monitoring of activities of SEZ units - CBEC's Customs Manual 2023 - Customs

 

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F: Duty Drawback against Exports
A: Changes in GST on goods transport services (GTA) with effect from 18.0...
A: Relaxation from compulsory dematerialisation and extension of last dat...
F: Import of service - Payment not made/written off
F: EXPORT CONSIGNMENT
F: Transitional Provisions (Trans-1) under GST Act.
H: Rejection of refund for input tax credit (ITC) - export of services - ...
H: Classification of supply - the goods are supplied from a location outs...
H: Exemption from GST - supply of the aircraft type rating training servi...
H: Classification of supply - Supply or not - transaction of transfer/ sa...
H: Reopening of assessment u/s 147 - extension of period of limitation u/...
H: Revision u/s 263 by CIT - the AO despite having recorded that though t...
H: TDS u/s 195 - the assessee had also furnished declaration regarding “N...
H: Deduction u/s 80IB - Claim denied as assessee did not have 10 workers ...
F: DRC-03 filed against the Demand order
F: Penalty for wrong issuance of invoice is overall or per invoice
H: Income deemed to accrue or arise in India - Liaison Office (LO) as a S...
H: Difference in gross receipts as per Form no. 26AS and books of account...
H: Setoff of unabsorbed depreciation and carry forward depreciation - Con...
H: Confiscation - Foreign marked gold bars - Unless this condition of the...
H: Judicial discipline - We are surprised as to how the Committee of two ...
H: Valuation - barge - rejection of declared value - The adjudicating aut...
H: Valuation of imported goods - the word “doubt” used in the rule has to...
H: Stock broker which requires multiple registrations to operate on more ...
A: Amendments made in the Finance Bill, 2023
H: SSI Exemption - clubbing of clearances - in the present case the clubb...
A: MEANING AND SCOPE OF NOTIFICATIONS
A: EXEMPTIONS AND PRIVILEGES APPLICABLE TO PRIVATE COMPANIES UNDER COMPAN...
A: No Service Tax can be levied on take-away/parcel food from restaurants
A: Minor discrepancy in the e-way bill would not attract penalty proceedings