Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
New Delhi, the 30th June, 2017
G.S.R. (E).- In exercise of powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Board hereby makes the following regulations further to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, namely:-
1. (1) These regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing) (Amendment) Regulations, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, (hereinafter referred to as the said regulations), in regulation 3, in sub-regulation (1), after clause (i), the following clause shall be inserted, namely:-
‘(k) “Goods and Services Tax Identification Number” (GSTIN) means the number assigned under rule 3 of the Goods and
Services Tax Registration Rules, 2017’;
3. In the said regulations, for “Form-C, Form-D, Form-E and Form H” the following forms shall respectively be substituted, namely:-
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018