CBIC issued Circular no. 18/2026-Customs dated 01.04.2026 regarding Assessment of Bills of Entry filed for goods manufactured by SEZ units and cleared to Domestic Tariff Area (DTA) under concessional rate
The AAR, Tamil Nadu in the case of M/s. Becton Dickinson India Private Limited has held that TR‑06 challan is not a “prescribed document” for availing ITC of differential IGST paid on import.
The Maharashtra AAR, in the case of M/s. Adi Enterprises has held that the time limit prescribed under Section 16(4) of the CGST Act applies equally to ITC availed on the basis of a Bill of Entry, and consequently an importer cannot claim such credit in a subsequent GSTR‑3B once the deadline has passed.
Day-8 of 30-Day Series on the Customs Act 1962 and FTP 2023 by CA Navjot Singh.
Day-3 of 30-Day Series on the Customs Act 1962 and FTP 2023 by CA Navjot Singh.
Office of the Commissioner of Customs (IMPORT-I) issued Public Notice -09/2024 dated 25.07.2025 providing clarifications relating to procedure for filing and processing of bill of entry amendment requests for various types and situations.
Customs department issued Public Notice No. 13/2024 dated 23.02.2024 providing ‘Procedure for filing and processing of Bill of Entry amendment…
ICETRACK Mobile Application helps in live tracking the Customs Documents verification and Clearance process. ICETRACK is a one stop application…
Directorate General of Systems and Data Management has issued an Advisory No. 27/2023 under category imports dated 07.11.2023 Various references…
