In order to file electronic returns, the dealers are required to enroll themselves for the e services offered by the Department. It is noticed that some of the dealers have approached sales tax department with their difficulties regarding e enrollment or e filing of returns. The difficulties encountered by these dealers have been given due consideration.
The State Government vide Government Resolution referred to at Serial No.2 above, delegated powers of grant of Administrative Relief in respect of Acts administered by Sales tax Department mentioned therein, to the Commissioner of Sales Tax with powers to re-delegate further to subordinate authorities.
You are aware that by the Government notification cited at reference (1) above, the rate of tax on Timber [under Entry 108(2) of schedule ‘C’ appended to the Maharashtra Value Added Tax Act, 2002] for the period 1st April 2008 to 31st March 2009 was reduced to 4 per cent. Thus, with effect from 1st April 2009 the rate of tax on Timber shall be 12.5 per cent.
It is also clarified that the applicant shall be required to file their request on plain paper, without the need for any application in any specified format, or any composition fee, to the Regional Authority concerned for extension in EOP to 36 months in all such cases. For authorisation issued from 26th February onwards, 36 months Original EOP endorsement on the Advance Authorisation shall be automatic.
The export obligation period for a unit which converts from EOU / SEZ Scheme to EPCG Scheme would be the same as is available to a direct EPCG Authorization Holder i.e. 8/12 years from issue date of EPCG authorization as per Para 5.1 of Foreign Trade Policy (FTP).
Accordingly, it is clarified that the importers of waste paper, till the matter is suitably resolved, may make an import licence application to the concerned Regional Authority of DGFT for issue of an import licence. The import licence shall be issued by the concerned Regional Authority based on a ‘No Objection Certificate’ obtained by the importer from MOEF.
Clearance of import consignment shall be allowed by the Customs Authority as per the Procedure laid down by them for the Nominated Agencies by way of Customs Notification and / or Circular issued by them from time to time.
This circular cannot be made use of for legal interpretation of provisions of law. If any member of the trade has any doubt, he may refer the matter to this office for clarification.
This scrip has been issued without submission of Bank realisation certificate. The applicant shall furnish BRC or other documents evidencing realisation of export proceeds (as allowed under the FTP and the procedure laid thereunder) within 12 months from the date of issuance of the Scrip. Applicant shall also be required to send a ‘Statement of export proceeds realisation’ shipping bill wise, to the Regional Authority concerned against each scrip, in original, every 3 months beginning from the date of issuance of individual scrip.
Circular No. 1/2009-Income Tax 1. Introduction 1.1 The Finance Act, 2008 (hereafter referred to as “the Act”) as passed by the Parliament, received the assent of the President on the 10th day of May, 2008 and has been enacted as Act No. 18 of 2008. This circular explains the substance of the provisions of the Act relating to direct taxes.
