The EPCG scheme allows manufacturers to meet their Export Obligation via sales to a third-party exporter (Para 5.04, FTP 2023). Goods must be exported as is with strict documentation and financial flow compliance.
An analysis of GST treatment on post-supply price revisions for exports with IGST payments. Learn about debit and credit notes, interest implications, and refund procedures.
Explore the distinction between interest on arbitrarily delayed and actual delayed GST payments under Section 50 of the CGST Act, with recent amendments and implications.
Discover how GST impacts Free Trade Warehousing Zones (FTWZ) in India. Learn about registration requirements, tax implications, and key regulatory considerations.
About Customs Bonded Warehouse: Customs warehousing is a procedure under which imported goods are stored under customs control in designated place without payment of import duties. The provisions related to warehousing are under Chapter IX of the Customs Act,1962. Apart from the specific provisions, certain regulations like Manufacture and Other Operations in Warehouse Regulations, 2019 […]
