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)....
Read more
26/2011 – Customs (N.T.), dated 01-04-2011
Amends regulation - Courier Imports and Exports (Electronic Declaration and Processing) Regulations
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (I)] GOVERNMENT OF INDIA New Delhi, dated the 1st April, 2011 G.S.R. (E). - In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, namely :- 1. (1) These regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2011. 2. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, (hereinafter referred to as the said regulations),- (2) in regulation 8 of the said regulations, in sub-regulation (2), for the proviso, the following proviso shall be substituted, namely:- “Provided that a transition period upto 31st December, 2011 shall be allowed for fulfillment of the condition mentioned in sub-regulation (2) by an Authorised Courier in so far as it relates to examination referred to in regulation 8 of the Customs House Agents Licensing Regulations, 2004.” (i) in sub-regulation (1), in clause (i), the following proviso shall be inserted, namely:- “Provided that for import of documents, gifts and samples, and low value dutiable consignments for which declaration have been filed in, Form-B or the Courier Bill of Entry-XI (CBE-XI), Form C or the Courier Bill of Entry-XII (CBE-XII) or Form-D or Courier Bill of Entry- XIII (CBE-XIII) respectively, the authorization may be obtained at the time of delivery of the consignment to consignee subject to the production of consignors’ authorisation at pre-clearance stage and retention of authorisation obtained from the consignee for a period of one year or date of Audit by Customs, whichever is earlier.” (ii) in sub-regulation (1), in clause (ii), for the proviso the following proviso shall be substituted, namely:- “Provided that a transition period upto 31st December, 2011 shall be allowed to the Authorised Courier for fulfillment of the obligation in so far as it relates to examination referred to in regulation 8 of the Customs House Agents Licensing Regulations, 2004.” (4) In Form D or Courier Bill of Entry-XIII (CBE-XIII),- (i) for the figures S. No. “*16”, the figures “16” shall be substituted; (ii) in NOTE (ii)*, the words and figures “and 16” shall be omitted. (5) In Form E, the following Note shall be inserted at the end, namely:- “NOTE: Details relating to Sl.No.4 (ii) and 5 shall be non-mandatory.” [F. No. 450/122/2010-Cus.IV] (Vikas) [Note: The principal Notification No. 36 / 2010 -Customs (N.T.), dated the 5th May, 2010 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), dated the 5th May, 2010 vide G.S.R.385 (E), dated the 5th May, 2010. ] |
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 more
In 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 more
GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..
Read more
GST 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.
READ MORE
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. . . . .