Category Archives: Custom Circulars

Procedure for manufacturing or other operations in bonded warehouses : Circular No 38/2018 Customs

By | October 19, 2018

Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act vide Circular No. 38/2018-Customs Dated the 18th October 2018. Circular No. 38/2018-Customs F. No: 484/03/2015-LC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes& Customs Room No. 49,… Read More »

Rewards to informers for GST recovery : Circular No 36/2018  Customs

By | October 6, 2018

Circular No 36/2018  Customs Grant of reward to informers and Government servants – amendments in existing reward guidelines – regarding Read Circular No 36/2018  Customs F. No. 13011/01/2013-Cus(AS) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Anti-Smuggling Unit) New Delhi, dated 5th October, 2018 To All Principal… Read More »

eSANCHIT : Document to be uploaded by Govt agencies instead of importer/exporter : Circular No 35/2018-Customs

By | October 3, 2018

ICEGATE – Facility of uploading document on eSANCHIT by Government agencies instead of importer/exporter after Pilot Project Circular No 35/2018-Customs F. No. 450/148/2015-Cus-IV Government of India Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs) ***** Room No. 229 A, North Block , New Delhi , Dated 01st October, 2018 To… Read More »

Exemption from IGST & Compensation Cess for EOU upto 31.03.2019 on Goods Imported :Notification No 65/2018 Customs

By | September 26, 2018

CBIC Seeks to extend the exemption from Integrated Tax and Compensation Cess upto 31.03.2019 on goods imported by EOU vide Notification No. 65/2018-Customs dated 24 September, 2018. Notification No 65/2018 Customs [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF… Read More »

Cost Accountants allowed to Certify IGST Refund Claim : Circular No 33/2018 Customs

By | September 20, 2018

Circular No. 33/2018-Customs Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG (System) Pending IGST refund claims can be certified by cost accountants also where records not transmitted from GSTN to DG Systems Video Explanation by CA Satbir Singh in Hindi Read Circular No. 33/2018-Customs F. No.… Read More »

Circular No 27/2018 Customs : Bank guarantee requirement for bond executed by EOUs : CBIC Clarification

By | August 15, 2018

Circular No 27/2018 Customs Clarification regarding bank guarantee requirement for bond executed by EOUs-reg. F.No. DGEP/EOU/GST/Misc/24/2017 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Directorate General of Export Promotion) New Delhi, Dated: 14th August, 2018 To, All Pr. Chief Commissioners/ Chief Commissioners of Customs/ Customs (Prev.) All… Read More »

Circular No 25/2018 Customs : SOP for discharge of bonds executed by nominated agencies/ banks for import of gold, silver and platinum

By | August 10, 2018

Circular No 25/2018 Customs F.No. DGEP/G&J/22/2018 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Directorate General of Export Promotion) ****** New Delhi, Dated: 8th August, 2018 To, All Pr. Chief Commissioners/ Chief Commissioners of Customs/ Customs & Central Tax/ Customs (Preventive) All Pr. Commissioners/ Commissioners of Customs/ Customs… Read More »

Circular 21/2018 Customs : Help Desks setup for IGST Refund on Export of Goods

By | July 20, 2018

Circular 21/2018 Customs summary of Circular 21/2018 Customs Setting up of Help Desks for Refund of IGST on export of Goods on payment of duty- Read Circular 21/2018 Customs F. No: 450/119/2017-CusIV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) Room No. 227B, North Block, New Delhi… Read More »

Circular No 22/2018 Customs : Rectification facility to Shipping Bills filed till 30.06.18

By | July 19, 2018

Circular No 22/2018 Customs summary of Circular No 22/2018 Customs The exporters committed the SB005 error due to invoice mismatches in shipping bills and GST returns. CBIC has extended the rectification facility to shipping bills filed upto June 30, 2018. Read Circular No. 22/2018-Customs F. No: 450/119/2017-CusIV Government of India Ministry of Finance Department of Revenue… Read More »

Circular No 16 /2018 Customs : Adjudication Power for confiscation under Custom for value above Rs 10 Lakh

By | June 8, 2018

Circular No 16 /2018 Customs Circular No 16 /2018 Customs Dated 8th June, 2018.Powers of adjudication of the officers of Customs- reg. F.No.450/117/2009-Cus.IV Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi 8th June, 2018. To All Principal Chief Commissioners/ Chief Commissioners of Customs /… Read More »

Circular No 15/2018 Custom : PAN Based Refund of GST allowed

By | June 7, 2018

Circular No 15/2018 Customs PAN Based Refund of IGST allowed Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases -reg. F. No: 450/119/2017-CusIV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) Room No.227-B, North Block, New Delhi… Read More »

Circular No 12/2018 Customs : Sanction of pending IGST refund claims : 29th May 2018

By | May 29, 2018

Circular No 12/2018 Customs Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg Circular No. 12/2018-Customs Dated 29th May, 2018 Circular No. 12/2018-Customs F. No. 450/119/2017-CusIV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) Room No. 227-B,… Read More »

Refund of IGST on Export : date extension in SB005 alternate mechanism

By | March 26, 2018

Circular No. 08/2018-Customs F.No: 450/119/2017-Cus-1V Government of India Ministry of Finance Dept. of Revenue (Central Board of Excise and Customs) Room No. 227B, North Block, New Delhi Dated, the 23rd March, 2018 To, All Principal Chief Commissioners/Chief Commissioners of Customs/Customs(Preventive) All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise All Principal Commissioners/Commissioners of Customs/Customs (Preventive)… Read More »

Circular No 6/2018 Customs : Refund of IGST on Export-EGM Error related cases

By | March 19, 2018

Circular No 6/2018 Customs Dated 16-03-2018 Refund of IGST on Export-EGM Error related cases. IGST Refund module for exports is operational in ICES from 10.10.2017. The module has an inbuilt procedure to automatically grant refund after validating the Shipping Bill data available with Customs against the GST Returns data available with GSTN. The procedure also… Read More »

Circular No. 05/2018-Customs : Refund of IGST on Export : Invoice mis-match Cases

By | February 24, 2018

Circular No. 05/2018-Customs F.No.450/119/2017-Cus.IV Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Customs) Room No. 227B, North Block, New Delhi. Dated the 23rd February, 2018 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of Central Tax and Central Excise All Principal Commissioners/Commissioners of… Read More »

Bank Guarantee/ cash security/ surety norms for Customs (Import of Goods at Concessional Rate of Duty) Rules 2017 Circular No 48/2017 Customs

By | December 9, 2017

Circular No 48/2017 Customs F. No. 450/28/2016-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) ***** Room 227B, North Block New Delhi, dated the 8th December, 2017 To All Principal Chief Commissioner/Chief Commissioner of Customs /Custom (Preventive), All Principal Chief Commissioner/Chief Commissioner of Central Tax. All Principal… Read More »

Circular No 46/2017 Customs : GST on goods sold from customs bonded warehouse

By | November 25, 2017

Circular No 46/2017 Customs F.No: 473/10/2017-LC Govt. of India Ministry of Finance Dept. of Revenue Central Board of Excise & Customs North Block, New Delhi Dated 24th November 2017 To, All Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Customs Subject: Applicability of IGST / GST on goods transferred / sold… Read More »

Circular No 44/2017 Customs : Electronic Sealing for Containers by exporters under self-sealing

By | November 21, 2017

Circular No. 44/2017-Customs F. No: 450/08/2015-Cus.IV Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) ***** Room No. 227B, North Block, New Delhi, 18th November, 2017 To, All Principal Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs / Customs (Prev.). All Principal Commissioners of Customs /… Read More »

Circular No 42/2017 Custom : Refund of IGST paid on export of goods

By | November 8, 2017

Circular No 42/2017 Custom Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017     Related GST Video Tutorials Download TaxHeal Mobile App Related Topic on GST  Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates… Read More »

Electronic Sealing for Containers by exporters : circular 41/2017 Custom

By | November 1, 2017

Circular No 41 / 2017-Customs Implementing Electronic Sealing for Containers by exporters under self-sealing procedure prescribed by circular 26/2017-Cus dated 1st July 2017, circular 36/2017 dated 28.8.2017 and 37/2017 dated 20.9.2017 – reg. Circular No. 41 / 2017-Customs F. No: 450/08/2015-Cus.IV Government of India Ministry of Finance Dept. of Revenue Central Board of Excise and… Read More »

Circular No 36/2017 Custom : Electronic sealing of containers by exporters

By | August 30, 2017

 Circular no 36/2017 dated 28th August, 2017– Customs Central Government vide Circular no. 36/2017 dated 28th August, 2017– Customs has now prescribed the detailed procedure to be followed while electronic sealing of containers by exporters under self-sealing procedure.  Note : Central government had previously issued Circular No. 26/2017-Customs dated 1st July, 2017 which provided for a simplified procedure for stuffing and sealing of… Read More »

IGST on High Sea Sale of Imported Goods : CBEC Circular No 33/2017 Cus Dated 1st August 2017

By | August 2, 2017

Circular No 33/2017 Cus Dated 1st August 2017 Reference has been received in the Board regarding clarity on Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods. 2. The issue has been examined in the Board. ‘High Sea Sales’ is a common trade practice whereby the original importer sells the goods to a third person before the… Read More »