
WHAT IS GST?
GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....
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18/2011-Cus, Dated: 08/04/2011
Revision in the Customs part of Arrival Card for Passengers in Form ‘D’ –Notification issued by Ministry of Home Affairs – Compliance – reg.
Circular No.18/2011-Customs 8th April, 2011. ToAll Chief Commissioners of Customs / Customs (Prev). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev). All Commissioners of Customs (Appeals). All Commissioners of Customs & Central Excise. All Commissioners of Customs & Central Excise (Appeals). Subject :Revision in the Customs part of Arrival Card for Passengers in Form ‘D’ –Notification issued by Ministry of Home Affairs – Compliance – reg. ***** Sir / Madam, Kind attention is drawn to Board’s Circular No.16/2011-Customs dated 31.03.2011 bringing out certain changes in Customs part of Arrival Card for passengers arriving at International Airports in India pursuant to Notification No. GSR 113(E) dated 24.02.2011 issued by Ministry of Home Affairs (MHA). Doubts have been raised whether the changes made vide Notification No. GSR 113(E) dated 24.02.2011 issued by MHA would also apply to passengers coming from Land Customs Stations and the Sea ports. 2. The matter has been examined in consultation with Ministry of Home Affairs. It is, accordingly, clarified that the new arrival card videMHA Notification No. GSR 113(E) dated 24.02.2011 should also be used by the Customs Authorities at Land Customs Station or the Sea Port. In this regard, it is further clarified that against the Column ‘Flight Number’, it can be mentioned either as “Not Applicable” or details of train / vessel could be filled in. 3. The Board’s Circular No.16/2011-Customs dated 31.03.2011 stands modified to the above extent. Yours faithfully, (R.P.Singh) Director(Customs) Internal Circulation: As usual. |
GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....
Read moreIn pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...
Read moreGST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..
Read moreGST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...
Read moreGST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.
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Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.
The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .