Latest update 04.06.2024

A. Amendment

DGFT – Policy Circular No. 04/2024 dated 03.06.2024

DGFT issued Policy Circular No. 04/2024 dated 03.06.2024 providing relaxation in the provision of submission of ‘Bill of Export’ as evidence of export obligations discharge for supplies made to SEZ units in case of Advance Authorisation. Read more

DGFT-Public Notice No. 08/2024 dated 03.06.2024

DGFT issued Public Notice No. 08/2024-25 dated 03.06.2024 to make amendment in Appendix – 6B of FTP/HBP, 2023 regarding minimum value addition in case of spices only when export and import items pertains to chapter 9 of ITC(HS) Code Read more

DGFT Notif. 14/2024-25 dt 03.06.2024

DGFT issued Notification No. 14/2024-25 dated 03.06.2024 to make amendment in item description of ‘Glufosinate Technical’ covered under HS Code 38089390 of Chapter 38 of Schedule – I (Import Policy) of ITC (HS) 2022. Read more

GSTN enabled option to choose personal hearing

The Goods and Services Tax Network (GSTN) has enabled a new feature where the taxpayers is allowed to select ‘Yes’ or ‘No’ for a personal hearing Read more

B. GST Notes

Lawgics – Judgment No. 138

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The petitioner had initiated the payment of tax for the month of April, 2023 within time, in the manner prescribed. The amount was debited from its account, within prescribed time. To that extent, “failure” may never be attributed to the petitioner- in timely payment of the tax amount. Read more

C. Article

Pre-deposit is to be paid through Electronic Cash Ledger when Electronic Credit Ledger is blocked due to denial of ITC Read more

D. Tax in Media

GST appeal process to be fully digitised

The Goods and Services Tax Network (GSTN) will digitilse the entire process of dispute resolution via appeal to the GST Appellate Tribunal (GSTAT), a senior official told FE. A portal is likely to be ready for this purpose before the full operationalisation of all the benches of the tribunal.

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Chairman CBIC launches the GSTN Back Office application for CBIC officers

In a significant milestone in the digital transformation of CBIC, Sh. Sanjay Kumar Agarwal, Chairman CBIC launched the GSTN Back Office application for CBIC officers which will bring scale, speed and uniformity in the indirect tax administration. Read more

Initiate quicker GST recovery in special cases, officers told

In a bid to check unnecessary pressure on GST payers against early recovery of dues, the Central Board of Indirect Taxes and Customs (CBIC) has put in place guidelines mandating senior officers to initiate recovery action quickly only in rare cases and that too after clearly stating the reasons. Read more

TDS on property is 20% if you have not linked PAN with Aadhaar by May 31

Taxpayers had until May 31, 2024, to link their PAN with Aadhaar. Failure to do so will result in a higher Tax Deducted at Source (TDS) being levied on their income. This applies to transactions entered into before March 31st, 2024, with the TDS rate doubling for those with unlinked PANs. Read more

Want to change/update your PF details online: EPFO has made it easier

The Employees’ Provident Fund Organisation (EPFO) has introduced a software functionality allowing Provident Fund (PF) members to conveniently update and correct their profile information online. Read more

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