17 November: Important IDT Notification & Circulars

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  • Circular: Customs

Guidelines on deferred payment of customs duty for AEO (Tier-Two) and AEO (Tier-Three) importers

The Central Board of Excise and Customs (“the Board”) vide Circular No.52/2016-Cus dated November 15, 2016 has intimated that scheme for deferred payment of customs duty extended to importers certified under Authorized Economic Operator programme as AEO (Tier Two) and AEO (Tier Three) [“AEO-T2/AEO-T3”], w.e.f. November 16, 2016.

The Board has stipulated that every AEO-T2/AEO-T3 shall obtain ICEGATE Login which is essential to avail benefits envisaged in the AEO Programme and advised to nominate a nodal person borne on their establishment who would be responsible for authenticating all the customs related transactions on behalf of the AEO for the purpose of preventing misuse of said facility.

Further, it is clarified that an eligible importer shall intimate AEO Programme Manager with a copy to the Principal Commissioner(s) of Customs or the Commissioner(s) of Customs, as the case may be, having jurisdiction over the port(s) of clearance and it shall be considered as intimation of his intention to avail the said benefit.

The due dates for deferred payment of import duty by eligible importers are specified in Rule 6 of the Deferred Payment of Import Duty Rules, 2016 and the eligible importer who intends to make deferred payment shall indicate the same using flag “D” in the Payment Method column of Bill of Entry filed. Option has been provided in ICEGATE Login for AEO Nodal person to acknowledge such intent and authenticate multiple Bills of Entry at once and only on such authentication by the eligible AEO importer, customs clearance would be provided for the consignment under deferred payment of duty Rules.

Further, the eligible importer also has an option to select the challans belonging to the deferred period and pay at anytime, even before the due date at their convenience.

Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2016/circ52-2016cs.pdf

  • Circular: Maharashtra VAT/Sales tax/Entry tax etc.

Distribution of Provisional Login ID and Passwords(provided by GST)and procedurefor GST enrolment

The Maharashtra Government  vide Trade Circular No. 35T of 2016 dated November 12, 2016 has informed that all the dealers presently registered under the following acts are required to enrol for the Goods and Services Tax Network (GSTIN)-

  • The Maharashtra Value Added Tax Act, 2002 (the MVAT Act)
  • The Central Sales Tax Act, 1956 (the CST Act”)
  • The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 (the Entry Tax Act)
  • The Maharashtra Tax on Luxuries Act, 1987 (the Luxury Act)

In this regard the Maharashtra Sales Tax Department (“MSTD”) has developed an online utility for existing dealers to get themselves enrolled for the GSTIN and time period for enrolment isbetween November 15, 2016 to November 30, 2016.

For enrolment, the GSTN has provided the provisional Login ID and Password for the dealers who are registered under the MVAT Act or CST Act or Luxury Act or Entry Tax Act up to August 31, 2015 and the list of existing dealers, who’s Provisional login ID and password are generated is available on MSTD website.

Dealers who are not appearing in list and dealers registered w.e.f September 1, 2015, will be given Login ID and Passwords in the next phase of enrolment.

Further, the procedure for obtaining login ID and passwords from MSTD has been prescribed as follows-

  1. Go to the MSTD website and login with the existing Login ID and Password.
  2. Click on GST enrolment under e-services.
  3. A Pop-up will appear asking whether dealer wishes to access Provisional ID Credentials. On selecting “Yes” in the Pop-up, a form will be displayed to the dealer containing the details regarding name (un-editable), email and mobile number(Editable) of the dealer.
  4. Dealer need to accept the Declaration and submit it.
  5. After submission a flash massage of “Acknowledgement” is seen containing two options, first to download, printor save the pdfand other option to go on GST Common Portal where the dealer needs to enrol.
  6. After receipt of the Provisional ID and Password from the MSTD, the dealer needs to Login on the GST Common Portal and enrol in terms of procedure for enrolment given on the said portal. Further, FAQ’s are also available on the GST Common Portal as well as MSTD website.

Dealers facing the issue of not obtaining the Provisional Login ID and Password from MSTD can contact the Nodal Help Desk. Further, the Dealers not having the valid PAN will not get Registration Number from GST. List of the Nodal Help Desk and such dealers is also made available on MSTD website.

It is to be noted that there is no deemed enrolment under GST. Further, enrolment of an existing dealer under GST is free of cost.

The Government has requested dealers not to share IDs and passwords with anyone. Also, the existing dealers who are registered under more than one Acts as mentioned above will get a single Provisional Login ID on the basis of the PAN.

It has also clarified thatin case where there is more than one TIN within same State against single PAN, multiple registrations under same Act for the same business entity in the State will be handled on case to case basis by the MSTD. GST Provisional Login ID and Password will be made available to these dealers in the latter phase of the enrolment.

Read more at: