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Corporate News *  Dept. Can’t Classify Product as Zarda Scented Tobacco After Repeatedly Approving It As Chewing Tobacco: CESTAT *  Mere Uploading Of GST Order On Portal Is Not “Valid” Service: Tripura HC *  CGST Can Proceed Even If SGST Closed Similar Case Earlier: Delhi HC *  SC upholds 28% GST on online gaming with retrospective effect. *  West Bengal Govt cuts E-way Bill Threshold limit to Rs. 50,000 for intra-state goods movement. *  Criminal Prosecution Under Central Excise Act Can’t Continue After CESTAT Sets Aside Duty Demand on Merits: Punjab & Haryana High Court. *  Madras High Court Quashes GST Assessment Orders for Denial of Personal Hearing; Remands Matter Subject to 10% Deposit *  Ex Parte GST Order: Madras High Court Directs Immediate Removal of Bank/ITC Attachment Upon 25% Deposit *  J.K. Cement Receives GST Demand Order of Rs 8,02,113/- from Ahmedabad Tax Authority *  Delhi Police EOW Busts Alleged Rs. 128 Crore GST Fake Invoice Network. *  REPLY TO SCN CAN’T BE TREATED AS “EMPTY FORMALITY”: ORISSA HIGH COURT QUASHES GST DEMAND OF RS. 57.30 LAKH *  Challenge to CGST Provisions restricting ITC to Bonafide Purchasers : Allahabad HC issues notice *  CBIC Notifies Revised Customs Tariff Values for Edible Oils, Gold, Silver, Brass Scrap and Areca Nuts *  Delhi HC Orders Removal of GST Attachment After Statutory 1 Year Period Expired *  GSTAT Extends Relaxed Appeal Filing Guidelines till December 31, 2026 *  AO fails to Provide Import - Export Data from DGFT to Taxpayer for Reconciliation *  Gold, Silver Imports To Get Costlier As Govt Raises Customs Duty To 10%  *  GSTAT Enables Pre-Payment Access to Document Upload and Checklist for GST Appeal Filing *  GST Portal Restrictions Can’t Override Statute: Gujarat HC Allows Cross-State Transfer Of CGST ITC After Amalgamation *  Centre Revises HS Codes for Large Diameter Steel Pipes Used in Oil & Gas Pipelines *  Customs Duty Liability Arises On Warehouse Clearance Date: Supreme Court *  Government lifts export ban on de-oiled rice bran *  CESTAT Grants 12% Interest on Pre-Deposit for Investigation from Date of Deposit till Refund and Denies Interest on Interest. *  Government Overhauls GST Classification Framework for Non-Alcoholic Beverages; Fruit Juice Drinks, Milk-Based Beverages and Caffeinated Drinks to Attract Revised 5% and 40% GST Rates from May 1, 2026 *  India’s gross GST collections hit a record Rs 2.42 lakh crore in April, up 8.7% *  Customs clearance stalled, revenue hit over MRP dispute *  Shipping Corporation explores Middle East routes as Hormuz tensions disrupt cargo movement *  India, Kenya signs MoU for exchange of pre-arrival customs information *  No demand of Taxes under Reverse Charge if Tax Already Discharged by Service Provider under forward charge *  The India-New Zealand Free Trade Agreement, signed "once-in-a-generation" deal that eliminates tariffs on 100% of Indian exports to New Zealand
Subject News *  Consignment Sales Can’t Be Reclassified as Inter-State Sales Based on Pre-Agreement Evidence: CESTAT *  Exporter Can’t Be Denied Advance Authorization Benefit Due To ICEGATE Technical Glitch: Delhi High Court *  No GST Demand For Mere Wrong Set-Off Of IGST Credit Under CGST And SGST Heads: Kerala HC. *  Cenvat Credit Can’t Be Denied on Input Services Having Nexus With Manufacturing Activities: CESTAT *  Pending Proceedings Can’t Survive Without Saving Clause: Calcutta High Court Quashes GST Demand of Rs. 6.28 Crore After Omission of Rule 96(10) *  Madras HC Quashes GST Demands on TASMAC (Tamil Nadu State Marketing Corporation) Bar Licence Fee *  GST Proceedings Cannot Survive Omitted Rule Without Saving Clause: Calcutta HC *  Provisional Release Can’t Be Denied Solely On Dept. Suspicion Of Misclassification And Undervaluation Of Imported Goods: CESTAT *  Businesses Should Not Be Kept Outside GST Regime Without Due Process: Gauhati High Court *  Punjab & Haryana HC Directs Reconsideration of Contractors’ Claim for Additional GST Payment After Tax Rate Hike From 12% to 18% *  S. 108 Statements Can’t Be Sole Basis Without Following Section 138B Procedure: CESTAT *  Bombay High Court Frames Key Questions on Mandatory Distribution of ITC U/s 20 CGST Act *  Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal: GSTN *  No Service Tax on Parent Company’s Un-Invoiced Cost Allocations Without Actual Service or Consideration: CESTAT  *  Calcutta High Court Upholds GST Classification of Polypropylene Leno Bags as Plastic Products *  DRC-01 Summary Can’t Replace Mandatory SCN: Gauhati High Court *  GSTAT Issues Major Bench Allocation Framework; All Appeals to First Go Before Division Bench *  ITC Blocking Without Reasoned Order Violates Rule 86A; Punjab & Haryana HC Directs Release of Credit *  Allahabad HC Refuses Bail to CGST Superintendent In Rs. 70 Lakh Bribery Case *  S.130 Can’t Be Invoked Without Prior Tax Determination U/s 73/74: Allahabad High Court Quashes GST Confiscation Proceedings *  SC grants Bail to Rs 54cr GST case  *  Karnataka HC Sets Aside Duplicate GST Orders, Orders Fresh Hearing on GSTIN Cancellation *  DRC-01 Summary Can’t Replace Mandatory SCN: Gauhati High Court *  Transfer Of Unutilized ITC After Amalgamation - Supreme Court Issues Notice *  PUNJAB & HARYANA HC QUASHES GST CANCELLATION NOTICE FOR FAILURE TO PROVIDE CBIC ENQUIRY REPORT *  LICENSE FEE, TECHNICAL ASSISTANCE CHARGES NOT INCLUDIBLE IN CUSTOMS VALUE UNLESS THEY ARE A CONDITION OF SALE: CESTAT *  DELHI HC ORDERS REMOVAL OF GST ATTACHMENT AFTER STATUTORY 1 YEAR PERIOD EXPIRED *  CUSTOMS BROKER CAN’T BE FAULTED JUST BECAUSE EXPORTER’S GST REGISTRATION WAS PREVIOUSLY CANCELLED: CESTAT   *  Supreme Court Dismisses Review Plea Against Delhi HC Ruling Holding Real Operator Behind Fake GST Firms Liable As ‘Taxable Person  *  GST Appeal Can’t Be Rejected Merely Because DRC-07 Was Not Uploaded On Portal: Bombay High Court  

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