Instructions

Pension Adalat 2020 – IncomeTax Office Kerala Through Video Conference

Notification No. F.No.PR.CC/CHN/Estt-6/Pension Adalath/2020-21 (01/12/2020)

Pension Adalat is to be held on 15th of December, 2020 through Video Conferencing. A notice in advance intimating the time and link for Video Conferencing for the Adalat would be sent to all the stake holders viz. HoD, DDO, PAO, officials of concerned Banks for their participation and the concerned Pensioners, if they so desire to partici...

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SOP for verification of taxpayers granted deemed GST registration- Reg.

Instruction No. 4/3/2020-GST (27/11/2020)

Instruction No. 4/3/2020-GST CBEC-20/13/06/2020-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the, 27th November, 2020 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) T...

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Strong message to fraudsters involved in Fake GST Invoice: CBIC Chairman

D.O.No.42/CH(IC)/2020 (23/11/2020)

Lastly, sustained action on the ground by our officers during the past couple of weeks in addressing the GST fake-invoice menace has conveyed a strong message to the fraudsters involved in this modus operandi....

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SOPs for Faceless Income Tax Assessment Scheme, 2019

F. No. Pr.CCIT(NeAC)/2019-20/343 and F. No. Pr. CCIT/NeAC/SOP/2020-21 (19/11/2020)

SOPs for AU, VU, TU and RU approved by CBDT for implementation of Faceless Income Tax Assessment Scheme, 2019 (FAS-2019). The same may be disseminated among the Units under your region for compliance by all of them....

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Imports from North Korea (KP)/Exports to North Korea (KP)- reg.

Instruction No. 19/2020-Customs (18/11/2020)

The undersigned is directed to refer to the United Nations Security Council's (UNSC) Resolution relating to the above subject, the latest being 2397 (2017). The UNSC's resolutions have been adopted by Government of India and the above stated resolution has been given force in law by way of DGFT Notification No. 52/2015-20 dated 07.03.2018...

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350 cases registered against fake GST invoice fraudsters

Notification No. D.O.No.41/CH(IC)/2020 (16/11/2020)

Last week saw a drive launched against the entire network of GST evaders including a few tax professionals. It includes all those who have been creating, supporting, servicing and advising fraudsters in setting up a web of fake companies to engage in bogus circular trading. Passing on ITC in contravention of law results in harming busines...

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Govt allocate funds for MEIS for FY 2019-20 & for 9 months of FY 2020-21

F. No. 605/58/2015-DBK(PL-II) (12/11/2020)

It is to inform that the Competent Authority has approved the allocation of an amount of Rs. 39,097 Crore for MEIS benefits for exports made during the FY 2019­-20. Further, allocation totalling Rs. 15,555 Crore for MEIS benefits for exports made during the period 01.04.2020 to 31.12.2020 is conveyed with the approval of the Competent Au...

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Standard Operating Procedure for Processing FDI Proposals

F. No. 1/8/2016-FDI Policy (09/11/2020)

Upon receipt of the FDI application, the concerned Administrative Ministry/Department shall process the application as per the Standard Operating Procedure (SOP). If the online filing of application is with digital signature by authorised signatory, physical submission of the copy is not required. For applications without digital signatur...

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Weekly newsletter from Chairman, CBIC dated 09/11/2020

D.O. No. 40/CH(IC)/2020 (09/11/2020)

The DGHRD is in the process of developing a utility for monitoring progress of infrastructure projects. While such a mechanism is being put in place, concerned formations should take care to ensure timely submission of the proposals...

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Weekly newsletter from Chairman, CBIC dated 02/11/2020

D.O.No.39/CH(IC)/2020 (02/11/2020)

The month of November has commenced on a very heartening note. Gross GST revenue for the month of October, 2020, has touched Rs. 1,05,155 crore which is 10% higher than the GST revenue in the same month last year....

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Emergency Credit Line Guarantee Scheme – Extension of duration of scheme

Ref No. 3014 /NCGTC /ECLGS NCGTC (31/10/2020)

The Scheme would be applicable to all loans sanctioned under GECL during the period from the date of issue of these guidelines by NCGTC to 30.11.2020, or till an amount of Rs 3,00,000 crore is sanctioned under the GECL, whichever is earlier. ...

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Residual action by CGST Commissionerates in respect of Adverse Orders of HCs

F.No.276/262/2015-CX.8A (Pt. III) (27/10/2020)

References have been received in the Board regarding the action required to be taken by CGST Commissionerates in respect of adverse orders of Hon’ble High Courts, wherein the taxpayer is assigned to the respective State tax administration....

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MHA extends the Guidelines for Re-opening

D.O. No. 40-3/2020-DM-I(A), (27/10/2020)

Since the issuance of the first Order on lockdown measures by MHA on 24thMarch 2020, almost all activities have been gradually opened up in areas outside the Containment Zones. While most of the activities have been permitted, some activities involving large number of people, have been allowed with some restrictions and subject to SOPs be...

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Weekly newsletter from Chairman, CBIC dated 26/10/2020

Notification No. D.O.No.38/CH(IC)/2020 (26/10/2020)

Ministry of Finanace Department of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi-110001 Tel. No. : + 91-11-23092849, Fax No. : + 91-11-23092890 E-Mail : ajit.m@gov.in Date: 26/October, 2020 D.O.No.38/CH(IC)/2020 The use use of IT products in enhancing our service delivery has been a major theme in my recent ...

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Govt issues guideline for interest waiver (1.3.2020 to 31.8.2020)

F. No. 2/12/2020-BOA.I (23/10/2020)

Central Government has approved Scheme for grant of ex-gratia payment of difference between compound interest and simple interest for six months to borrowers in specified loan accounts (1.3.2020 to 31.8.2020). Benefits under the scheme would be routed through lending institutions....

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FAQs on LTC Cash Voucher Scheme

No. 12(2)/2020-E.II(A) (20/10/2020)

Clarification regarding queries being received in respect of Special cash package equivalent in lieu of Leave Travel Concession Fare for Central Government Employees during the Block 2018-21....

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ITBA Appeal Module for pending appeals to be allocated to Faceless Appeal Units

ITBA-Faceless Appeals Instruction No –1 (19/10/2020)

Faceless Appeal Scheme has been implemented in ITBA and the allocation of cases to Faceless Appeal units is under progress. A number of requests have been received from the field formation for opening of the Appeal module in ITBA to enable the CIT (Appeals ) to upload the physical records and submissions made by the appellant in the syste...

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Weekly newsletter from Chairman, CBIC dated 19/10/2020

Notification No. D.O.No.37/CH(IC)/2020 (19/10/2020)

We have embarked on 'Faceless Assessment', a reformative initiative, at a critical time when the economy is opening up again. This step would benefit both the trade and the department....

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Procedure for referring Technical/Legal Service Tax & Central Excise issues for comments

F.No. 116 /22/2020-CX-3 (19/10/2020)

It has been observed that routine matters, involving interpretation of statutory or policy provisions in specific circumstances or even issues of Fact, involving no question of policy, are being referred by the Field Formations For clarifications to the Board....

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Weekly newsletter from Chairman, CBIC dated 12/10/2020

D.O. No. 36/CH(IC)/2020 (12/10/2020)

We are on the verge of a festival season while our fight against Covid-19 continues unabated even after almost eight months. Our Hon'ble Prime Minister has launched a campaign on 8th October 2020 for a Jan Andolan on Covid-19. It calls for appropriate behaviour from citizens, especially in view of the upcoming festivals in the winter seas...

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LTC for Central Government Employees during Block 2018-21

F. No. 12(2)/2020-EII(A) (12/10/2020)

It has been decided that cash equivalent of LTC, comprising Leave Encashment and LTC fare of the entitled LTC may be paid by way of reimbursement, if an employee opts for this in lieu of one LTC in the Block of 2018-21 subject to the following conditions:-...

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Mandatory action by police in cases of crime against women

F No. 15011/190/2020-SC/ST-W (09/10/2020)

Government of India has taken steps to strengthen legislative provisions to deal with incidents of sexual offences against women and girls. Government of India has also issued various advisories to the States/ Union Territories from time-to-time emphasizing the strict actions to be taken by the police in cases of crime against women, incl...

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Directorate General of Audit as a Nodal Directorate for Customs Post Clearance Audit

Instruction No. 18/2020-Customs (06/10/2020)

Instruction No. 18/2020-Customs F. No. 715/03/2020- Cus(AS) Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) ***** 5th Floor, nude° Vishala Building, Bhikaji Cama Place, New Delhi, the 06th Oct, 2020   To, All Principal Chief/Chief Commissioners of Customs/Customs (Prevent...

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Roll out of GST e-invoice initiative is a success: CBIC Chairman

Instructions No. D.O.No. 35/CH(IC)/2020 (05/10/2020)

It is also a matter of satisfaction that the roll out of the e-invoice initiative on 01/10/2020 for businesses with turnover above Rs. 500 crores has been a success. In three days, as of 03/10/2020, more than 26,000 distinct taxpayers have generated upwards of 24 lakh IRNs (Invoice Reference Number). This would benefit the taxpayer by red...

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Time for compulsory selection of returns for Scrutiny extended

F.No.225/126/2020/ITA-II (30/09/2020)

CBDT extended the date for selection of cases for Compulsory Scrutiny on the basis of prescribed parameters, as communicated vide Board's letter dated 17.09.2020, from 30th September,2020 to 31st October,2020....

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ACES-GST Application enhances efficacy of revenue augmentation measures

D.O. No. 34/CH(IC)/2020 (28/09/2020)

The ACES-GST Application is an in-house effective tool for monitoring of productivity and revenue collection through its Dashboards. Saransh Dashboards' available under Saksham monitors Log-in by the GST officers into the application....

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Last date of filing QPRs/APRs by SEZ units/EOUs/Developers extended

No. K-43022/7/2020-SEZ (22/09/2020)

I am directed to refer to this Department's letter of even number dated 30.03.2020 (Copy enclosed) on the subject cited above and to state that keeping in view of hardship due to COVID-19, this Department has further decided to extend the time period for filing APRs/QPRs by SEZ Units/Developers/EOUs upto 31st December, 2020....

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Proposal to extend time limits is under consideration: CBIC

F.No.450/61/2020-Cus-IV (22/09/2020)

Proposal to extend time limits under Customs, Excise & Service Tax is under consideration: CBIC Time limit notified under the Customs, Central Excise and Finance Act 1994, which falls during period from 20.03.2020 to 29.06.2020 was extended to 30th September 2020. As the situation of Covid-19 continues to prevail, CBIC has received re...

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CGST Chennai detected Rs. 107 crore GST credit fraud

D.O.No.33/CH(IC)/2020 (21/09/2020)

The CGST Chennai Outer Commissionerate has detected Rs. 107 crore GST credit fraud based on fake invoices valued at Rs. 740 crore issued through fictitious companies....

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Allocation of MBBS/BDS Seats from Central Pool for spouse & children of terrorist victims

F. No. 17015/49/2020-CT-II (21/09/2020)

Guidelines issued by Ministry of Health and Family Welfare for allocation of Central Pool MBBS/BDS seats for spouse and children of civilian victims of terrorist for the academic year 2020-21....

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GST: Recovery interest on net cash tax liability w.e.f. 01.07.2017: CBIC

F. No. CBEC- 20/01/08/2019-GST (18/09/2020)

For the period 01.07.2017 to 31.08.2020, field formations in your jurisdiction may be instructed to recover interest only on the net cash tax liability (i.e. that portion of the tax that has been paid by debiting the electronic cash ledger or is payable through cash ledger); and...

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Uninterrupted supply of Medical Oxygen in country- Reg.

D.O. No. 40-3/2020-DM-I(A) (18/09/2020)

As you are aware, availability of adequate and uninterrupted supply of Medical Oxygen is an important pre-requisite for managing moderate 86 severe cases of COVID-19. With increasing number of active cases of COVID-19, the consumption of oxygen is also expected to increase....

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Compulsory Complete Income Tax Scrutiny Guidelines during FY 2020-21

F.No.225/126/2020/ITA-II (17/09/2020)

Keeping in view of the Faceless Assessment Scheme,2020 implemented by the Department and the difficulties being faced amid COVID-19 pandemic, the parameters for compulsory selection of returns for Complete Scrutiny during Financial Year 2020-21 and conduct of assessment proceedings in such cases are prescribed as under:...

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Modified Protocol for Sealed Building in Mumbai

Notification No. A.M.C./ES/7595-A (15/09/2020)

As the COVID-19 eases are increasing in Mumbai, since I week of September 2020. Issue of revising the guidelines for sealing building/wing/tower was discussed in V.C. meeting of Hon'ble Municipal Commissioner on 15.09,2020. Earlier guidelines were issued on 13.05.2020. Accordingly, revised guidelines for scaling building/wing/tower are to...

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GST evasion of Rs. 96.06 crore detected in Shillong

D.O.No.32/CH(IC)/2020 (14/09/2020)

Based on data analytics, the CGST Commissionerate, Shillong, detected ineligible availment of ITC by some Units primarily engaged in supply of electrical energy during the period July 2017 to March 2020. The exercise led to recovery of Rs. 44.80 crore against the detection of GST evasion of Rs. 96.06 crore....

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EPFO: Attachment of bank accounts for enforcing appearance

File No: LC 4(42) 2020/ E- 26035/794 (14/09/2020)

Instances have been noticed in which the officers conducting inquiries u/s 7A have issued orders to attach/freeze bank accounts of the establishments/ personal accounts of the employers for alleged non-appearance in such inquiries. Such practices have attracted a lot of adverse observations from Constitutional Courts and other quarters....

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Role of Govt and its Agencies in Corporate Insolvency Resolution & Liquidation Processes

Facilitation/004/2020 (12/09/2020)

The Insolvency and Bankruptcy Code, 2016 (Code) consolidates and amends the laws relating to reorganisation and insolvency resolution of corporate persons, partnership firms and individuals in a time bound manner for maximisation of the value of assets of such persons, to promote entrepreneurship, availability of credit and balance the in...

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CBIC to roll-out Faceless Assessment at all India level by 31.10.2020

D.O.No. 31/CH(IC)/2020 (04/09/2020)

The Board has now decided to roll-out Faceless Assessment at an all India level by 31st October 2020. In the proposed schema, 11 National Assessment Centres (NACs) have been constituted. The role of NACs and coordination among them as well as the Directorates is very critical to the successful implementation of Faceless Assessment and for...

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Digitisation of records important for combating tax evasion: CBIC Chairman

D.O.No.30/CH(IC)/2020 (31/08/2020)

cross-border crimes. While the DIGIT platform is already in place for the DRI and Customs formations to capture Customs related offences, the DG Systems (Bengaluru Zonal Unit) has come out with an investigation (enforcement) sub-module under the Dispute Settlement and Resolution module of ACES­GST application that covers all activities s...

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SOP for limited physical hearing before Hon’ble Supreme Court

NA (30/08/2020)

SUPREME COURT OF INDIA Standard Operating Procedure for limited physical hearing before Hon’ble Court In continuation of directions already notified regarding functioning of the Supreme Court of India, in the wake of the Covid-19 pandemic, more particularly through Circulars dated 14.03.2020 and 23.03.2020, and on consideration of the r...

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All formations of CBIC are live on e-Office: CBIC Chairman

D.O.No.29/CH(IC)/2020 (24/08/2020)

I am informed that all the formations of CBIC have now been on-boarded and are live on e-Office. We are one of the few services that has operationalised this application on an All India basis. Senior officers should ensure a smooth and successful transition to this innovative system. I am sure a nudge by senior management would see all zo...

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Revised CBIC guidelines for conduct of personal hearings in virtual mode

F.No. 390/Misc/3/2019-JC (21/08/2020)

Revised guidelines for conduct of personal hearings in virtual mode under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994 - regarding...

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SOP for settlement of Postal/Rural Postal Life Insurance death claim cases

No. 25-04/SOP/2020-LI (18/08/2020)

Standard Operating Procedure (SOP) for settlement of Postal Life Insurance/ Rural Postal Life Insurance (PLI/RPLI) death claim cases. DIRECTORATE OF POSTAL LIFE INSURANCE Department of Posts, Ministry of Communications, Government of Indio Chanakyapuri Post Office Complex, New Delhi-110021 No. 25-04/SOP/2020-LI Dated: 18.08.02020 Sub: Sta...

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Siliguri DRI seizes 26.5 Kgs of Gold valued at Rs. 14.09 Crores

D.O.No. 28/CH(IC)/2020 (17/08/2020)

The Independence Day for Siliguri DRI officers started on a high note with the seizure of 26.5 Kgs of Gold valued at Rs. 14.09 Crores. Acting on intelligence, three persons were intercepted in Brahmaputra Mail Covid-19 Express at New Delhi with 160 pcs of gold biscuits, purportedly smuggled in through the North. East....

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CBDT directs Investigation Directorates to do e-communication with Assessee

F. No. 414/29/2020–IT(Inv. I) (11/08/2020)

In view the hardships being faced by the taxpayers in coping with the challenges posed by COVID 19 pandemic, it is important that the concerned officers of the Income Tax Department recognize the same and are sensitive to it. Therefore, as far as possible, the communications should be made electronically and social distancing norms should...

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Disposal of un-claimed/un-cleared/seized/confiscated goods – reg

Instruction No 17/2020-Customs (10/08/2020)

It is re-iterated that disposal of all such un-cleared/un-claimed cargo may be expedited as per the timelines stated in Circular No. 49/2018-Customs, dated 03.12.2018. Further, in terms of section 48 of the Customs Act, 1962 hazardous un-cleared/un-claimed goods may be disposed at any time. With respect to seized/confiscated goods, the pr...

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Three new Members joins CBIC

D.O.No. 27/CH(IC)/2020 (10/08/2020)

It gives me great pleasure to welcome, on behalf of the entire service as well as on my own behalf, three new Members to the Central Board of Indirect Taxes and Customs, Shri. Ajay Jain, Shri. Vivek Johri and Ms. Sungita Sharma....

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Clarification on existing EM Part-II/ UAM/New Udyam Registration-reg.

No. 2/1(5)/2019- P&G/Policy (pt. IV) (06/08/2020)

MSME Clarification on existing Entrepreneurs Memorandum (EM) Part-II/Udyog Aadhaar Memorandum (UAM)/New Udyam Registration dated 6th  August, 2020 No. 2/1(5)/2019- P&G/Policy (pt. IV) Ministry  of MSME Office of the Development  Commissioner(MSME) Ministry of Micro, Small & Medium Enterprises (MSME Policy Division) ****** Dated...

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SOP for hearing of cases at ITAT Chandigarh Benches from 04.08.2020

NA (04/08/2020)

In continuation of the SOP (Standard Operating Procedure) dated 01.06.2020 the hearing of cases at 'ITAT Chandigarh Benches from 04.08.2020 onwards will be done through WEBEX/Google Meet for conducting Virtual Court Proceedings....

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Fake-invoicing is a challenge in GST regime: CBIC chairman

D.O.No. 25/CH(IC)/2020 (27/07/2020)

Menace of fake-invoicing is a challenge that we face in the GST regime. All this requires that we identify risky players, both in the international and domestic trade, and subject their transactions to closer scrutiny while allowing licit transactions to be processed expeditiously....

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Prohibition of selling of Health Supplement containing PABA

Instruction No. 16/2020-Customs (24/07/2020)

FSSAIhas banned the use of MBA (Para Amino Benzoic Acid) in the products covered under Nutraceuticals Regulations due to safety concerns with immediate effect. Para No. 2 (c) of the said order cilso directs the FBOs that no further manufacturing of products using this ingredient is allowed....

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Mandatory Testing & Certification of Telecommunications Equipment wef 01.10.2020

Instruction No. 15/2020-Customs (24/07/2020)

Telecommunication Engineering Centre has notified that testing and certification for telecommunications equipment under phase-II of Mandatory Testing and Certification of Telecommunications Equipment (MTCTE) regime as provisioned in India Telegraph (Amendment) Rules 2017, shall be mandatory w.e.f. 1st Oct 2020...

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Suggestions for review of Customs duty exemption notifications/laws & procedures

Instruction No. 14/2020-Customs (21/07/2020)

It was also announced that suggestions would be invited in respect of the Customs laws and procedures for aligning them with the needs of changing times and ease of doing business....

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Steps for early clearance of imported consignments of livestock products

Instructions No. 13/2020-Customs (20/07/2020)

To Facilitate “Ease of Doing Business” and early clearance of imported consignments of livestock products, no custom sealed sample will be required / collected by AQCS for clearance of imported consignments under No Testing (NT) category. These imported consignments will be granted AQCS clearance on the Single Window System (SWS) base...

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Customs, Amritsar seized 10.22 Kgs of gold worth Rs. 5 crore

D.O.No.24/CH(IC)/2020 (20/07/2020)

Customs Commissionerate (Prev), Amritsar, has foiled an attempted gold-smuggling attempt at the Amritsar Airport and seized 10.22 Kgs of gold worth Rs. 5 crore....

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Dispose pending GST registration applications on or before 30th July 2020

CBEC-20/06/11/2020-GST (17/07/2020)

Subsection (10) of section 25 of the CGST Act, 2017 read with rule 9 of CGST Rules. 2017. provides for deemed approval of application or registration after a period of three working days. if the proper officer fails to take any action on the said application within the said period of three working days....

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Provide details of declarants willing to pay dues as per SVLDRS 3

F. No. 267/65/2020-CX-8 (14/07/2020)

As per the data consolidated on the basis of the report received from DG (Systems) and the Zonal Chief Commissioners of CGST & CX, (copy enclosed), it is revealed that an amount of Rs. 3972.01 crores in respect of 23,781 ARNs is pending realisation as on 01.07.2020...

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DGGI detected GST evasion by grain-based distilleries

D.O. No. 23/CH(IC)/2020 (13/07/2020)

Based on specific intelligence, DGGI Hqrs has detected GST evasion by a large number of grain-based distilleries on 'wet distilled grains with solubles' (WDGS) / 'dried distilled grains with solubles' (DDGS). These are distillery waste and dregs arising as a by-product in the process of manufacturing ethanol....

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Import of Blended edible vegetable oils without prior AGMARK certification not allowed

Instruction No. 12/2020-Customs (10/07/2020)

It has been clarified that import of Blended Edible Vegetable Oils (BEVO) without prior AGMARK certification is not allowed in India and further the Blended Edible Oils (BEVO) shall also comply with the rules and regulations made under FSS Act, The above mentioned compliance is to be ensured by the field formations....

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Requirement of Veterinary Certificate for Import of Milk and Milk Products into India

Instruction No. 11/2020-Customs (10/07/2020)

Compliance should be met regarding compulsory veterinary certificate issued by Competent Authority of exporting country under Food Safety and Standards (Food Products Standards and Food Additives) Regulations, 2011....

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Remove Vulnerability of CESTAT Website: Govt

FTS No.1436753 (06/07/2020)

In case of any likely delay the CESTAT websites should be temporarily deactivated so that it does not become a target for hackers/cyber attack, causing public concern....

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CBIC shouldered its responsibilities well in last 3 years: CBIC Chairman

D.O.No.22/CH(IC)/2020 (06/07/2020)

The positive message from four Pr. Chief Commissioners during the VC held on the occasion was reassuring in that, while there was a lot to do in  the  future,  we are on the  right track and only needed to pursue our policy goals more vigorously. The impression that was carried at the end of the day was that CBIC has in the last three...

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End-date to complete statutory compliances under Excise & Custom

D.O.No.21/CH(IC)/2020 (29/06/2020)

The end-date for completion of statutory compliances under Central Excise Act, 1944, Customs Act, 1962, Customs traiff Act, 1975 or Chapter V of the Finance Act, 1994 has been extended till 30th day of September, 2020....

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Activities (NIC codes) not covered for MSME registration

F.No. UAM/MC/01/2017-SME (27/06/2020)

F.No. UAM/MC/01/2017-SME Government of India Ministry of Micro, Small & Medium Enterprises (SME Section) *** Udyog Bhawan, New Delhi Dated: 27.06.2017 OFFICE MEMORANDUM Sub: Activities (NIC codes) not covered under MSMED Act, 2006 for registration of Udyog Aadhaar Memorandum(UAM)- regarding The undersigned is directed to inform that S...

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GST Payment by Builders- Form DRC-03 for Shortfall from 80%

Instruction No. 3/2/2020- GST (24/06/2020)

Payment of GST by real estate promoter/developer supplying construction of residential apartment etc, on the shortfall value of inward supplies from registered supplier at the end of the financial year...

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GST Transitional provisions – Comments on Writ Petitions

F. No. CBEC-20/10/11/2019-GST/1001 (22/06/2020)

As you are aware that a number of writ petitions/PILs/appeals have been or are being filed in the various High Court(s) by taxpayers who were not able to carry forward or transition the accumulated CENVAT credit under the erstwhile regime to GST regime due to non-filing of TRAN- 1/ TRAN-2 within due date due to technical glitches or vario...

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e-way bill data reveals encouraging trend about revival of our economy

D.O.No.20/CH(IC)/2020 (22/06/2020)

On the GST side an analysis of e-way bill data reveals encouraging trend about revival of our economy. The value of supplies of goods, which had reduced to ahout 10% of Pre-lockdown period of March 2020 in Lockdown 1.0, has now reached more than 80% of pre-lockdown level during first Fortnight of June 2020....

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Reference form DCGI on Cross empowerment under GST

Notification No. F. No. CBEC-20/10/07/2019-GST (22/06/2020)

Issue raised in the reference is whether intelligence based enforcement actions initiated by the Central Tax officers against those taxpayers which are assigned to the State Tax administration gets covered under section 6(1) of the CGST Act and the corresponding provisions of the SGST/UTGST Acts...

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CBIC detects GST evasion of Rs 22.73 Crores on scrap supply

Notification No. D.O.N0. 19/CH(IC)/2020 (15/06/2020)

They were able to detect another case of GST evasion of Rs 22.73 Crores on scrap purchased from Railways and on trading/ manufacturing of scrap/MS ingot/bar but passing on ITC without paying the leviable GST on their outward supplies....

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Invoke NDPS Act in narcotics drug cases affected by Custom formations

Instruction No. 10/2020-Customs (10/06/2020)

I am directed to state that the Hon'ble Home Minister has directed that in all cross-border narcotics drug cases affected by the Custom formations, NDPS Act, 1985 should also be invoked under which Custom officers are duly empowered to provide effective deterrence to cross-border smuggling of drugs....

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Evasion of GST in respect of Hand Sanitizers (Alcohol Based)

F. No.562/INT/DOGI/HQ/2018/17025 to 17045 (10/06/2020)

Sugar Mills and distilleries are also engaged in manufacturing/supplying alcohol-based hand sanitizers and are classifying the same under tariff heading 3004 (12% GST) of HSN whereas the same arc correctly classifiable under heading 3808 (18% GST) of HSN....

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Vehicle documents validity further extended till 30th September, 2020

Advisory No. RT-11036/35/2020-MVL, Press Release ID: 1630455 (09/06/2020)

hri Nitin Gadkari today announced further extension of the validity date of motor vehicle documents till September this year. Accordingly, the Ministry of RTH has issued an advisory to all States and UTs to this effect....

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1st phase of All India roll-out of Faceless Assessment- Arrangements

Instruction No. 09/2020-Customs (05/06/2020)

A Faceless Assessment Group would consist of Appraisers!Superintendents and Assistant Commissioners!Deputy Commissioners for verification of assessment of any bill of entry that is assigned to this group in the Customs Automated System....

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24×7 Customs clearance at all Customs formations till 30.06.2020

Instruction No. 08/2020-Customs (01/06/2020)

CBIC has decided to extend the facility of 24x7 Customs clearance at all the Customs formations till 30th June, 2020. However, designated Sea Ports/Air ports already under 24x7 operations shall continue to function even after 30th June. 2020....

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Special drive to dispose applications for fixation of Brand Rate of Duty Drawback

Instruction No. 7/2020-Customs (28/05/2020)

CBIC had initiated a special refund and drawback disposal drive from 09.04.2020 to 30.04.2020 with the objective of priority processing and disposal of all pending refund and drawback claims so as to provide immediate relief to the business entities and especially MSMEs....

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Requirement of Veterinary Certificate for Import of Milk and Milk Products into India

Instruction No. 06/2020-Customs (20/05/2020)

Compulsory veterinary certificate issued by Competent Authority of exporting country is not being insisted upon by field formations in consignments of dairy products (including edible lactose)....

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SC Relaxes Dress Code For Lawyers Amid Pandemic

F. No. 06/Judl./2020 (13/05/2020)

Considering the medical advice, as a precautionary measure to contain spread of Coronavirus (COULD-L9) infection under the prevailing conditions, the Competent Authority has been pleased to direct that the advocates may wear plain white-shirt/white-salwar-kameez/ white saree, with a plain-white neck band during the hearings before the Sup...

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SOP for utilising fake invoice Issuers dataset by SGST authorities

F.No. GST/INV/FAKE INVOICES/18-19 (12/09/2019)

Large number of GST fraud cases involving the use of fake invoices for wrong availment of input tax credit (ITC), which is further used to pay GST on outward supply have been detected since the rollout of GST by the Central GST authorities as well as State GST authorities....

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Incidence of NCCD for calculation of Brand Rate of duty drawback

Instruction No. 5/2020-Customs (12/05/2020)

Please refer to Board’s Instruction No. 4/2019- Customs dated 11.10.2019 clarifying the position regarding Education Cess, Secondary and Higher Education Cess, Social Welfare Surcharge, Clean Environment Cess (erstwhile Clean Energy Cess) and Stowage Excise Duty levied on inputs used in the manufacture of export goods with regard to the...

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CBIC to work on idea of people-less customs

D.O.No.14/CH(IC)/2020 (11/05/2020)

From paper-less customs to people-less customs is an idea whose time has come and which we should commit to deliver by the year end. Member (Customs) has, vide his D.O. letter dated 8.5.2020, sought inputs of the department's physical touch points with the trade. Zonal Chief Commissioners may take time out to give it a thought so that a c...

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Clarification on Regularization of Absence during COVID-19 Lockdown Period

Notification No. A.11014/1/2020-I (09/05/2020)

No.A.11014/1/2020-I Government of India Department of Space Bengaluru- 560094. May 09, 2020 Sr. Head P&GA, ISRO Headquarters, Bengaluru Sir, Subject: Clarification on regularization of absence during COVID-19 lockdown period- reg. Please refer ISRO HQ Note/letter No. HQ:ADMN:COVID:20 dated 20.04.2020 seeking clarification with regard ...

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Provisional Clearance of Goods under India’s Trade Agreements

Instruction No. 04/2020-Customs (04/05/2020)

Kind reference is drawn to Circular 18/2020-Customs, dated 11.04.2020, which provides an option to clear goods under preferential tariff claim, in terms of section 18 of the Customs Act, 1962, where a Certificate of Origin (CoO) is not available at the time of filing customs documents....

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Important issues of SEZs / EOUs during COVID-19 lockdown

No. K-43022/7/2020-SEZ (3145523) (29/04/2020)

Important operational issues pertaining to Special Economic Zones (SEZs) / Export Oriented Units (EOUs) during the prevailing lockdown for COVID-19 -reg....

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Customs Guidelines for conduct of personal hearings in virtual mode

F.No. 390/Misc/3/2019-JC (27/04/2020)

Broad guidelines to conduct such virtual hearing are being provided so that ongoing Customs work of appeals and adjudications are completed expeditiously for quick delivery of justice - through quasi-judicial proceedings and in compliance of overall directions given by Hon'ble Supreme Court under Article 142 of the Constitution of India (...

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DGGI founds case of Non-payment of IGST on free-of-cost import of software

D.O.No.12/CH(IC)/2020 (27/04/2020)

The DGGI Delhi Zonal unit has booked an important case involving non-payment of IGST on free-of-cost import of software by a major software company whose sister company is based abroad and recovered the entire duty amount of Rs 22.68 crore for the period July, 2017 to March, 2020....

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MHA clarification on misplaced apprehensions of Industry

Notification No. 40-10/2020-DM-I (A) (23/04/2020)

Some apprehensions, based on wrong interpretation of the guidelines, have been raised in the media and by some companies having manufacturing facilities. Some of these are as under: I. States may take legal action, including imprisonment of CEO, in case a COVID-19 positive employee is found in the factory. II. In such a situation, t...

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GSTN enabled work from home possible for GST Staff

D.O.No.11/CH(IC)/2020 (20/04/2020)

Coming close after our innovation in making it possible for GST staff to access the GSTN System and work from home, it has helped us serve the taxpayer better. It has also come in for appreciation from trade and industry. In short, a win-win situation both for the trade and the department....

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CBIC issues ITC refund under GST of Rs. 2800 crore in 10 days

D.O.No. 10/CH(IC)/2020 (13/04/2020)

M. Ajit Kumar, Chairman Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi-110 001 Tel. No. +91-11-23092849, Fax No. : +91-11-23092890 E-mail : ajit.m@gov.in Date: 13th April 2020 D.O.No. 10/CH(IC)/2020 Dear Colleague The past week has been one where the department has enhanced i...

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CBDT allows donations to PM cares fund through form 16

F. No. 178/7/2020-ITA-1 (09/04/2020)

Submission of certificate for claiming deductions U/s. 80G of the Income-tax Act, 1961 in respect of donation made by an employee to Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND)...

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CBIC instructs to expedite pending refund & drawback claims

Instruction No. 03/2020-Customs (09/04/2020)

It is hereby instructed that starting with immediate effect there shall be a Special Refund and Drawback Disposal Drive with the objective of priority processing and disposal of all pending refund and drawback This Special Drive shall be in place till 30.04.2020. It is expected that during this period all refund and drawback claims that a...

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Implementation of decision to expedite pending GST refund claims

Instruction No. 2/1/2020-GST (09/04/2020)

Decision to process pending refund claims has been taken with a view to provide immediate relief to the taxpayers in these difficult times even though the GST Law provides 15 days for issuing acknowledgement or deficiency memo and total 60 days for disposing off refund claims without any liability to pay interest, all pending refund appli...

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Ensure availability of essential goods- CG advises State/UT Govts

D.O. 40-3/2020-DM-I(A) (07/04/2020)

State/Union Territory Governments are advised to take urgent steps to ensure availability of these essential goods, by invoking provisions of the Essential Commodities (EC) Act 1955. These measures include fixing of stock limits, capping of prices, enhancing production, inspection of accounts of dealers and other such actions....

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GST Covid-19 relief package, 7 GST notification Issued

D.O.No. 09/CH(IC)/2020 (06/04/2020)

On the GST side, as part of the GST Covid- 19 relief package, seven GST notifications giving effect to the compliance-relief package announced by the Hon'ble Union Finance Minister have been issued. The package includes postponement of return filing, reduction of applicable interest rates, extending the period of SVLDRS, extending e-Way b...

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Consolidated Guidelines of MHA on Lockdown measures

No. 40-3/2020-DM.I(A) (05/04/2020)

Consolidated Guidelines on the measures to be taken by Ministries/Departments of Government of India, State/Union Territory Governments and State/Union Territory Authorities for containment of COVID-19 Epidemic in the Country, as notified by Ministry of Home Affairs Order No. 40-3/2020-DM-1 (A) dated 24.03.2020 and further modified on 25....

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Advisory on Payment of 24% of wages of workers in their EPF Accounts

No. AP/RO/GNT/LOCK DOWN ECR/2020 (01/04/2020)

(i) The benefit of crediting of 24% of wages to the PF Accounts of workers will only be given to such establishments where 100% KYC is completed, (ii) Where salaries have been paid to the workers by the employers for the lock down period duly filing ECR for the same period and where a declaration is given about number of excluded employee...

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Revised Targets for Direct Taxes collection for FY 2019-20; Reduced by 1.65 Lakh Crore

F. No. 380/03/2019-IT (B) (30/03/2020)

I am directed to refer to Board's letter dated 24th May, 2019 regarding Region-wise allocation of revised Budget Estimates(BE) of Rs. 13,35,000 Crores for the Financial Year 2019-20. In this regard, it is stated that in the Receipt Budget 2020-21, Rs. 11,70,000 Crores (reduction of Rs. 1,65,000 Crores) has been allocated as Revised Estima...

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CBIC staff needs to be vigilant to thwart potential vulnerabilities in international supply chain

D.O.No.08/01(IC)/2020  (30/03/2020)

While making every possible effort to facilitate legitimate trade, our frontline officers and staff need to be vigilant to thwart potential vulnerabilities in the international supply chain for illicit trade including counterfeit medicines, personal protective equipment and related items. as well as other transnational financial crimes....

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Consolidated Lockdown guidelines and migrant labourers

DO No. 40-3/2020-DM-I(A) (29/03/2020)

Ajay Bhalla, IAS Home Secretary Government of India North Block, New Delhi DO No. 40-3/2020-DM-I(A) Date : 29th March, 2020 Dear Kindly refer to my DO letter of even no 24th March 2020 wherein an Order dated 24.03.2020 under Section 10(2)(1) of the Disaster Management Act, 2005 along with lockdown measures to be taken by […]...

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Contribution to PM CARES Fund shall qualify as CSR expenditure

eF. No. CSR-05/1/2020-CSR-MCA (28/03/2020)

The PM-CARES Fund has been set up to provide relief to those affected by any kind of emergency or distress situation. Accordingly, it is clarified that any contribution made to the PM CARES Fund shall qualify as CSR expenditure under the Companies Act 2013....

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