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Corporate News *  The GSTN has issued an Advisory dated 21.04.2026 about the introduction of an Offline Tool for the Invoice Management System (IMS)  *  CBIC extends due dates for filing of FORM GSTR 3B  for the month of April 2026 *  Interest cannot be imposed in adjudication order, if not demanded/quantified in show cause notice : Allahabad HC *  Wheelchairs with toileting facility eligible for exemption: CESTAT affirms customs duty exemption to importer *  Industries urge GST council to allow inverted duty refunds on input services *  Tamil Nadu GST dept introduced virtual hearing facility for GST appeals under under section 107 of the TNGST act: detailed guidelines  *  CIC urges authorities to implement GST evasion complaint tracking system *  Even if the assessee opts "NO" for personal hearing in form DRC-06 ,The mandatory requirement under section 75(4) to grant opportunity of hearing cannot be waived:Gujarat High Court  *  Glufosinate imports curbs imposed by govt *  Government extends Re-import period for exported cut & polished diamonds *  CIC flags lack of tracking system for tax evasion complaints,urges GST authorities to improve transparency *  No Custodial Interrogation needed in GST fraud case based on documentary evidence already in Department's Possession : Chattisgarh HC *  Orders under section cannot be sustained if passed without considering the taxpayer's objections and without granting a personal hearing:Gujarat High Court *  Mere cancellation of supplier's registration cannot,by itself,justify denial of ITC or cancellation of the recipient's registration:Bombay High Court *  High Court sets aside GST notice citing factual errors and natural justice violations *  Provisional Bank Attachment under Section. 110 of Customs Act Unsustainable Beyond Statutory period without Extension order: Bombay HC orders to defreeze accounts *  Post Clearance MRP Alteration by Distributor Does not attract Differential Customs Duty: CESTAT *  DGFT Expands scope of 'Screws' classification under RoDTEP Scheme  *  E-way bills surze to all time high of 140.6 million in March *  GST Exemption Allowed on Pure Labour Services for Standalone Houses: AAR  *  GST Payable Only on Margin in Second-Hand Car Sales, Subject to Strict Conditions and No ITC Claim: AAR *  DGFT rolls out procedure for allocation of calcined coke *  GST portal update : Pre-deposit amount now editable in Appeals *  J&K HC declared TMT scrap a 'Specified Good' eligibile for GST refunds under Support Scheme  *  Pigmy agents are employees of banks; no GST can be levied on commission  paid to them : Karnataka HC *  DGFT Revises HS Code Description for Screws Under RoDTEP *  GST Registration Cancellation Invalid Without Proper Service of Notice: Allahabad High Court. *  Bengaluru CGST | GST Backlog Appeals Deadline Fixed at June 30, 2026 *  No Time Bar on Refund of Service Tax for Services Not Rendered: CESTAT  Remands Indiabulls Case for Unjust Enrichment Check. *  Supreme Court Holds Renewable Energy Incentive Must Benefit Generators, Not Be Adjusted in Tariff
Subject News *   Delhi HC Quashes Order, Says Reminder Cannot Validate Improperly Served GST SCN *  KARNATAKA HIGH COURT REMANDS GST SHORTFALL MATTER DUE TO ABSENCE OF PERSONAL HEARING   *  CESTAT cancels confiscation and penalties on imported computer cabinet cases: Custom duty restricted to 111 surplus units *  Deposit of tax during search or investigation cannot be treated as 'Voluntary Payment' : Bombay High Court *  Section 76 of the CGST cannot be invoked where the tax has already been duly deposited, even if through another registration of the same entity: Madras High Court *  Sec 74 allows use of material regardless of source; illegality or flaws in section 67 search do not vitiate valid adjudication: HC *  Inter-State transfer of ITC on Amalgamation permissible as given under section 18(3) read with rule 41 of the CGST rules, 2017: Gujarat High Court *  HC: No GST on commisson paid to Pigmy Agents *  IGST refund denial on illegible bill of lading invalid absent chance to furnish docs; merit reconsideration in appeals directed: HC *  ITC is not admissible on GST paid on leasehold rights of land used fpr setting up an air seperation plant: AAAR,Tamil Nadu *  GST: No penalty under Section 74 after voluntary ITC reversal due to non-existent supplier : High Court *  TN AAAR denies GST ITC on Land Lease under Sec. 17(5)(d) for setting up plant and machinery *  GST proceedings quashed as notices sent to old address, despite updated address in registration *  Importer Can’t Be Penalised for Alleged IGCR Procedural Lapses Without Evidence of Departmental Error: CESTAT *  Structured Healthcare Training Not ‘Charitable Activity’, 18% GST Payable: AAR  *  CESTAT As The Appellate Authority For Central Sales Tax Disputes: A Paradigm Shift Under Finance Act, 2023 *   Rs. 25K Cost Imposed On SGST Joint Commissioner for Attaching Bank  Accounts Without Forming Mandatory “Opinion”: Bombay HC *   Ex-Parte GST Order Without Hearing Violates Natural Justice: Karnataka  High Court Quashes Adjudication and Bank Attachment.  *   Retrospective GST Cancellation Can’t Invalidate Genuine Transactions:  Jaipur Commissioner (Appeals) Quashes Rs. 95,670 ITC Demand. *   GST Pre-Deposit Non-Compliance: Allahabad High Court Allows Appeal  Subject to Rs. 30 Lakh Balance Deposit, Recognises Offline Filing. *  Documentary Nature of Evidence: Allahabad High Court Grants Bail in Rs. 32.66 Crore Fake ITC Fraud Case *  Supreme Court Flags Systemic Bias in Army’s Permanent Commission Process for Women Officers *  Re-Determination of Land Compensation Can Be Based on Appellate Court Awards, Clarifies Scope of S. 28-A: Supreme Court. *  Supreme Court Imposes Rs. 5 Lakh Costs On Rent Authority Officer For Acting Beyond Jurisdiction. *  DGGI Meerut | Court Denies Bail to Accused in Claiming Fake ITC And Export Refunds *  Denial of GST Rate Revision Benefit to Contractor Violates Article 14: Rajasthan HC *  GST Registration Cancellation for Non-Filing of Returns: Gauhati High Court Directs Restoration on Compliance. *   Supreme Court Quashes FEMA Adjudication Orders, Revives Proceedings at  Show Cause Stage. *   Higher Rank, Harsher Punishment Justified: Supreme Court Restores Dismissal  of Bank Manager in Misappropriation Case. *   Limitation for Export Refund to Be Counted from Foreign Exchange Realisation,  Not From Export Invoices Issuance: CESTAT  

Comments

S.No. NAME OF FORMS Description
1 BRC Bank Certificate for Export & Reliasation
2 ANF 1 Profile of importer / exporter.
3 ANF 2A Importer Exporter Code Number (IEC).
4 ANF 2B Import Licence for Restricted Items.
5 ANF 2C Import Certificate under Indo-US Memorandum.
6 ANF 2D Export Licence for Restricted items.
7 ANF 2E Export Licence for SCOMET items.
8 ANF 2F Refund of Application Fee.
9 ANF 3A Grant of Status Certificate.
10 ANF 3B Served from India Scheme (SFIS).
11 ANF 3C Vishesh Krishi And Gram Udyog Yojana (VKGUY).
12 ANF 3D Focus Market Scheme (FMS).
13 ANF 3E Focus Product Scheme (FPS).
14 ANF 4A Advance Authorisation (Including Advance authorisation for Annual Requirement) / Advance Release Order (ARO)/ Invalidation letter.
15 ANF 4B Fixation / Modification of Standard Input Output Norms (SION).
16 ANF 4C Fixation of DEPB Rates / Fuel rates.
17 ANF 4D Clubbing of Advance Authorisations.
18 ANF 4E Enhancement in CIF / FOB Value or Revalidation or EO extension of Authorisation.
19 ANF 4F Redemption / No Bond Certificate against Advance Authorisation.
20 ANF 4G Duty Entitlement Pass Book (DEPB).
21 ANF 4H Duty Free Import Authorisation (DFIA) .
22 ANF 4I GEM REP Authorisation.
23 ANF 4J Diamond Imprest Authorisation.
24 ANF 5A Export Promotion Capital Goods (EPCG) Authorisation.
25 ANF 5B Statement of Export/Redemption of EPCG Authorisation.
26 ANF 5C EO Refixation under EPCG Scheme.
27 ANF 5D Clubbing of EPCG Authorisations.
28 APPEND 14-I-A APPLICATION FOR SETTING UP EOU/SEZS OR UNITS IN SPECIAL ECONOMIC ZONE.
29 APPEND 14-I-B CRITERIA TO BE ADOPTED FOR AUTOMATIC APPROVAL OF UNITS UNDER EOU/SEZ SCHEME .
30 APPEND 14-I-C SECTOR SPECIFIC REQUIREMENTS FOR EOU/SEZ UNITS .
31 APPEND 14-I-D BOARD OF APPROVAL NOTIFICATION .
32 APPEND 14-I-E FORMAT FOR LETTER OF PERMISSION.
33 APPEND 14-I-F FORM OF LEGAL AGREEMENT FOR EOU/SEZ UNITS
34 APPEND 14-I-G GUIDELINES FOR MONITORING THE PERFORMANCE OF EOU/SEZ/STP/EHTP UNITS.
35 APPEND 14-I-H GUIDELINES FOR SALE OF GOODS IN THE DOMESTIC TARIFF AREA (DTA) BYEOU/SEZ/EHTP/STP/BTP UNITS.
36 APPEND 14-I-I PROCEDURE TO BE FOLLOWED FOR REIMBURSEMENT OF CENTRAL SALES TAX (CST) ON SUPPLIES MADE TO EXPORT ORIENTED UNITS (EOUS) AND UNITS IN ELECTRONIC HARDWARE TECHNOLOGY PARK (EHTP) AND SOFTWARE TECHNOLOGY PARK (STP)..
37 APPEND 14-I-J ITEMS PERMITTED FOR IMPORT/DOMESTIC PROCUREMENT BY EOU/SEZ UNITS ENGAGED IN AGRICULTURE/HORTICULTURE WITHOUT PAYMENT OF DUTY FOR SUPPLY TO CONTRACT FARMERS IN THE DTA.
38 APPEND 14-I-K JURISDICTION OF SPECIAL ECONOMIC ZONES.
39 APPEND 14-I-L GUIDELINES FOR EXIT OF EOU/SEZ/EHTP/STP UNITS .
40 APPEND 14-I-M GUIDELINES FOR REVIVAL/EXIT OF SICK EOU/SEZ UNITS.
41 APPEND 14-I-N PROFORMA FOR EXTENSION OF LOP FOR EXPORT ORIENTED UNITS.
42 APPEND 14-I-O GUIDELINES FOR SEZ DEVELOPERS .
43 APPEND 14-I-P FORMAT FOR LETTER OF PERMISSION FOR SEZ DEVELOPER .
44 APPEND 14-I-Q FORMAT FOR LETTER OF PERMISSION FOR OPERATION AND MAINTENANCE OF INFRASTRUCTURE.
45 APPEND 14-I-R UNIT APPROVAL COMMITTEE .
46 APPENDIX 1 LIST OF REGIONAL AUTHORITIES AND THEIR JURISDICTION.
47 APPENDIX 1A JURISDICTION OF REGIONAL AUTHORITY AND LIST OF NOMINATED AGENCIES FOR THE PURPOSE OF GEM AND JEWELLERY EXPORT PROMOTION SCHEMES.
48 APPENDIX 2 LIST OF EXPORT PROMOTION COUNCILS/COMMODITY BOARD.
49 APPENDIX 3 LIST OF BRANCHES OF CENTRAL BANK OF INDIA AUTHORISED TO RECEIVE PAYMENTS FOR APPLICATION FEE.
50 APPENDIX 4A LIST OF AGENCIES AUTHORISED TO ISSUE GSP CERTIFICATION.
51 APPENDIX 4B LIST OF AGENCIES AUTHORISED TO ISSUE CERTIFICATES OF ORIGIN FOR SAPTA AND ASIA FACIFIC TRADE AGREEMENT (AFTA).
52 APPENDIX 4C LIST OF AGENCIES AUTHORISED TO ISSUE CERTIFICATES OF ORIGIN - NON PREFERENTIAL (Amended as per PN No. 14(RE-2005)/2004-2009 Dated 30/05/2005.
53 APPENDIX 4D LIST OF AGENCIES AUTHORISED TO ISSUE GLOBAL SYSTEM OF TRADE PREFERENCES ( GSTP) AND INDIA SRI LANKA FREE TRADE AGREEMENT (ISLFTA) CERTIFICATION.
54 APPENDIX 5 LIST OF INSPECTION AND CERTIFICATION AGENCIES.
55 APPENDIX 6 LIST OF IS/ISO 9000 (SERIES) / ISO- 14000 (SERIES)/ WHO-GMP /HACCP/SEI/CMM LEVEL II AND OTHER CERTIFICATION AGENCIES.
56 APPENDIX 7 LIST OF TOWNS OF EXPORT EXCELLENCE.
57 APPENDIX 8 AGRI EXPORT ZONES.
58 APPENDIX 9 LIST OF COUNTRIES, EXPORT TO WHICH CONFERS DOUBLE WEIGHTAGE FOR GRANT OF STATUS CERTIFICATE.
59 APPENDIX 10 LIST OF SERVICES.
60 APPENDIX 11 VALUE ADDITION NORMS FOR EXPORTS FOR WHICH PAYMENTS ARE NOT IN FREELY CONVERTIBLE CURRENCY.
61 APPENDIX 11A DATA SHEET FOR ADVANCE AUTHORISATION APPLICATION ON SELF DECLARATION UNDER PARA 4.4.2 & 4.7 OF HANDBOOK (Vol.I).
62 APPENDIX 12A EPLENISHMENT FOR GEM & JEWELLERY.
63 APPENDIX 12B REPLENISHMENT SCALE FOR GEM REP LICENCE.
64 APPENDIX 13 AGENCIES/FUNDS/ NOTIFIED BY THE DEPARTMENT OF ECONOMIC AFFAIRS, MINISTRY OF FINANCE FOR THE PURPOSE OF DEEMED EXPORT BENEFITS..
65 APPENDIX 15A APPLICATION FOR CERTIFICATION OF EXPORT PERFORMANCE OF UNITS IN THE PHARMACEUTICAL AND BIOTECHNOLOGY SECTORS BY THE REGIONAL OFFICES OF THE DGFT AS PER CUSTOMS NOTIFICATION NO 21/2002 DATED 1.03.2002.
66 APPENDIX 15B APPLICATION FOR CERTIFICATION OF EXPORT PERFORMANCE OF UNITS IN AGRO CHEMICALS SECTORS BY THE REGIONAL OFFICES OF THE DGFT AS PER CUSTOMS NOTIFICATION NO 21/2002 DATED 1.03.2002.
67 APPENDIX 16 GUIDELINES FOR SETTLEMENT OF TRADE DISPUTES AND COMPLAINTS .
68 APPENDIX 17 LIST OF NODAL OFFICERS NOMINATED TO ASSIST EXPORTERS .
69 APPENDIX 18A FORMAT OF BANK CERTIFICATE FOR ISSUE OF IEC .
70 APPENDIX 18B FORMAT OF IMPORTER - EXPORTER CODE NUMBER .
71 APPENDIX 18C STATEMENT OF PARTICULARS OF IEC NUMBERS .
72 APPENDIX 18D LIST OF REGIONAL AUTHORITIES OF DGFT AND THE CORRESPONDING OFFICE OF RESERVE BANK OF INDIA, EXCHANGE CONTROL DEPARTMENT .
73 APPENDIX 19A FORM OF APPLICATION FOR REGISTRATION CUM MEMBERSHIP (RCMC) WITH EXPORT PROMOTION COUNCILS .
74 APPENDIX 19B FORMAT OF REGISTRATION-CUM-MEMBERSHIP CERTIFICATE .
75 APPENDIX 19C PROFORMA FOR FURNISHING OF QUARTERLY EXPORT RETURNS .
76 APPENDIX 20A FORM OF APPLICATION OF IDENTITY CARD .
77 APPENDIX 20B FORMAT OF IDENTITY CARD.
78 APPENDIX 21A FORMAT FOR DEPOSIT OF APPLICATION FEE.
79 APPENDIX 21B PROCEDURE FOR DEPOSIT/ REFUND OF IMPORT APPLICATION FEE AND OTHER FEE.
80 APPENDIX 21C PROCEDURE OF ELECTRONIC FUND TRANSFER.
81 APPENDIX 22A BANK CERTIFICATE OF EXPORT AND REALISATION.
82 APPENDIX 22B BANK CERTIFICATE OF PAYMENTS FOR DOMESTIC SUPPLIES .
83 APPENDIX 22C CERTIFICATE OF PAYMENTS ISSUED BY THE PROJECT AUTHORITY.
84 APPENDIX 22D CERTIFICATE FOR OFFSETTING OF EXPORT PROCEEDS .
85 APPENDIX 23 REGISTER FOR MAINTENANCE OF CONSUMPTION AND STOCKS OF IMPORTED RAW MATERIALS/ COMPONENTS ETC BY THE ACTUAL USERS.
86 APPENDIX 24 FORM OF AFFIDAVIT FOR OBTAINING DUPLICATE COPY OF LICENCES WHICH ARE LOST OR MISPLACED .
87 APPENDIX 25A BANK GUARANTEE FORMAT.
88 APPENDIX 25B LEGAL AGREEMENT/UNDERTAKING FORMAT.
89 APPENDIX 26 CERTIFICATE OF CHARTERED ACCOUNTANT COST AND WORKS ACCOUNTANT/COMPANY SECRETARY( FOR ALL EXPORTERS OTHER THAN SERVICE EXPORTERS/SERVICE PROVIDERS).
90 APPENDIX 26A CERTIFICATE OF CHARTERED ACCOUNTANT CERTIFICATE OF CHARTERED ACCOUNTANT COST AND WORKS ACCOUNTANT/ COMPANY SECRETARY (FOR SERVICE EXPORTERS / SERVICE PROVIDERS)).
91 APPENDIX 27 PROJECT AUTHORITY CERTIFICATE FORMAT.
92 APPENDIX 28 PROFORMA FOR SEEKING CLARIFICATIONS ON FOREIGN TRADE POLICY.
93 APPENDIX 29 PROFORMA FOR SUBMISSION OF GRIEVANCE REPRESENTATION.
94 APPENDIX 30 ADVANCE RELEASE ORDER (ARO) FORMAT.
95 APPENDIX 31 FORMAT OF IMPORT CERTIFICATE UNDER INDO US MEMORANDUM.
96 APPENDIX 32A FORMAT OF CHARTERED ENGINEER CERTIFICATE FOR EPCG SCHEME.
97 APPENDIX 32B FORMAT OF CHARTERED ENGINEER CERTIFICATE FOR FIXATION OF SION.
98 APPENDIX 33 INFORMATION TO BE SUBMITTED FOR FIXATION OF STANDARD INPUT OUTPUT NORMS.
99 APPENDIX 34 INFORMATION TO BE SUBMITTED IN CASES WHERE STANDARD INPUT OUTPUT NORMS ARE NOT FIXED AND APPLICATION IS PREFERRED UNDER PARAGRAPH 4.42 AND 4.7 OF HANDBOOK (VOL.1).
100 APPENDIX 35 FORMATS FOR CLAIMING DUTY DRAWBACK ON ALL INDUSTRY RATES/FIXATION OF DRAWBACK RATES/REFUND OF TERMINAL EXCISE DUTY .
101 APPENDIX 36 END USE CUM END USER CERTIFICATE IN CASE OF EXPORT OF SCOMET ITEMS .
102 APPENDIX 37A LIST OF EXPORT ITEMS ALLOWED UNDER VISHESH KRISHI AND GRAM UDYOG YOJANA (VKGUY).
103 APPENDIX 37B LIST OF IMPORT ITEMS NOT ALLOWED UNDER PROMOTIONAL SCHEMES UNDER CHAPTER 3, UNLESS OTHERWISE SPECIFIED.
104 APPENDIX 37C LIST OF NOTIFIED MARKET UNDER FOCUS MARKET SCHEME (FMS).
105 APPENDIX 37D LIST OF NOTIFIED PRODUCTS UNDER FOCUS PRODUCT SCHEME (FPS).
106 APPENDIX 38A THE FOREIGN TRADE (DEVELOPMENT AND REGULATION) ACT, 1992 NO.22 OF 1992 .
107 APPENDIX 38B FOREIGN TRADE (EXEMPTION FROM APPLICATION OF RULES IN CERTAIN CASES) ORDER, 1993.
108 APPENDIX 38C FOREIGN TRADE (REGULATION) RULES, 1993 .
109 APPENDIX 39 FORM FOR FREE SALE AND COMMERCE CERTIFICATE.
Department News


Query

 
PRADEEP JAIN, F.C.A.

Head Office : -

Address :
"SUGYAN", H - 29, SHASTRI NAGAR, JODHPUR (RAJ.) - 342003

Phone No. :
0291 - 2439496, 0291 - 3258496

Mobile No. :
09314722236

Fax No. :0291 - 2439496


Branch Office : -

Address:
1008, 10th FLOOR, SUKH SAGAR COMPLEX,
NEAR FORTUNE LANDMARK HOTEL, USMANPURA,
ASHRAM ROAD, AHMEDABAD-380013

Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com