Guidelines

Advisory for “while filing Refund claims arising out of Export of Goods”

File No. VI/1-52/CCO/GSTN-ADVSRY/2017 (06/11/2017)

Ensure that the Shipping Bill is filed correctly and the details & particulars match with the details of the consignment mentioned in the Tax Invoice....

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Advisory on System Error during GST Registration Amendment

VI/1-52/CCO/GSTN-ADVSRY/2017 (03/11/2017)

It has been noticed that while filing the Registration Amendment applications (Non- Core or Core), many Taxpayers are receiving the Error message, namely : System Error Occurred...

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Country-by-Country reporting & furnishing of master file- Draft TP rules

F. No. 370142/25/2017-TPL (06/10/2017)

It is proposed to insert rulac 10DA, 10DB and form nos. 3CEBA to 3CEBE in the Income-tax Rules, 1962 (`the Rules'), laying down the guidelines for maintaining and furnishing of transfer pricing documentation in the Master File and Country-by-Country report. In this regard, the following guidelines are proposed to be prescribed:...

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GST: Clarification on one third deemed deduction on transfer of Land

C. No. IV/16/122017-CCO(TVM) (19/09/2017)

The value of supply of services falling under the said Sl. No. are eligible for one third deemed deduction, on account of Transfer of Land or Undivided Share of land, if the transaction value includes the value of the land transferred as per and as delineated in para 2 of the said Notification. This one third deemed deduction on account ...

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SARFAESI Act 2002: Collection of taxes out of attached properties

F. No. 1(380)/DIT(R)/SARFAESI/ 17-18/ (06/09/2017)

The SARFAESI Act has been amended on 12-08-2016 to extend the scope of the Act to provide for registration of security interest held by all other creditors, in addition to the banks and financial institutions defined as secured creditors under the Act. T...

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GST: Guidelines on composition and levy on directives/instructions regarding migration

Memo No. 1470/ST-5 (14/07/2017)

As per section 10(1) of the CGST/HGST Act, 2017, read with Rule 7 of GST Composition Rules rates under composition scheme are as under: (i) 2% (1% CGST+1% SGST) of the turnover in the State in case of manufacturers. (ii) 5% (2.5% CGST+2.5% SGST) of the turnover in the State in case of food/restaurant services. (iii) 1% (0.5% CGST...

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Advisory on Customs related matters on introduction of GST regime

D.O.F.N0.450/100,0017-CUSIV (20/06/2017)

With the GST set to be rolled out on 1st Jul y 2017, the final phase of preparation for its implementation is in full swing. Customs too has a major stake in the early implementation of GST as IGST would begin to be levied on the imports from the very first day, the credit of which shall be available to the importers. ...

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Central KYC Registry Operating Guidelines 2016

NA (21/07/2016)

a) Central KYC Registry application can be accessed by registered/authorised institutions or other notified institutions under the Prevention of Money Laundering Act or rules framed by the Government of India or any Regulator (RBI, SEBI, IRDA and PFRDA) thereunder....

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Director General of Civil Aviation Issues Guidelines for FDI in Civil Aviation Sector

File No. AV. 14027/1/2003-AT (I) (01/03/2013)

The Civil Aviation sector, inter-alia, includes Airports, Scheduled and Non-Scheduled domestic passenger airlines sector, cargo airlines, Helicopter services/ Seaplane services, Ground Handling Services, Maintenance and Repair organizations, Flying training institutes, and Technical training institutions. The present policy of FDI in the ...

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Corporate Governance Voluntary Guidelines 2009

NA (21/12/2009)

Good corporate governance practices are a sine qua non for sustainable business that aims at generating long term value to all its shareholders and other stakeholders. Some aspects of corporate governance have been enshrined in the law that is administered by the Ministry of Corporate Affairs, SEBI and other sectoral regulators....

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