Service Tax could not be paid on 31st March - DG, Systems Clarifies
TIOL-DDT 2571 06 04 2015
Monday
IN response to DDT report that some of the assessees could not pay Service Tax as website has crashed, the ADG, Systems, Customs and Central Excise, Ms. R. Bhagya Devi clarifies,
In this regard it is to inform, that the payment gateway i.e., EASIEST was functional yesterday, except between 17.30 Hrs., and 20.45 Hrs., during which period there was disruption in connectivity due to a technical snag in web server, which was restored. On restoration, all assessees who have reported the snag to the Service Desk were appraised of the restoration, so that they could make e-payments. Number of successful payments by the assessees were reported up to 23.59 Hours., yesterday. On 31.3.2015, the payment webserver has handled 5,24,897 hits successfully including 1,95,366 hits after restoration (i.e., 20.45 Hrs., to 23.59 Hrs.,). Hence, it may be noted that the webserver was available to the assessees for e-payment till 23.59 Hrs., on 31.3.2015.
Thank you madam for apprising us. One of our Netizens also confirmed - Website was started late after 9.30 PM and we could manage to make payment after that.
The natural law is websites don't function when they are most required to - this 31 st March syndrome should go.
It seems this time around, there was perfect cooperation and coordination between the Commerce Department and the Revenue Department - the Revenue Secretary was present when the Policy was unveiled. On the same day, the DGFT issued relevant Public Notices to bring the Policy to effect.
Merchandise Exports from India Scheme (MEIS) - Schedule of country groups, ITC (HS) code wise list of products with reward rates under Appendix 3B: The DGFT has notified the Appendix 3B which contains Table 1-List of Country Groups and Table 2-ITC (HS) code wise list of products with reward rates under MEIS. - DGFT Public Notice No. 02/2015-20, Dated: April 1, 2015
Services Exports from India Scheme (SEIS) - Schedule under Appendix 3D notified: DGFT has notified Appendix 3D - List of eligible services, rates and conditions for rewards under the Services Exports from India Scheme (SEIS). The services and rates of rewards notified shall be applicable for services export made between 1-4-2015 to 30-09-2015 only. The list of services/rate is subject to review with effect from 1-10-2015. The rate of reward for eligible services is subject to conditions as specified in FTP and HBP. For Educational Services, SEIS reward shall not be available on Capitation Fee. Under Maritime Transport Services marked with *[9A (a), (b) and (c)], the reward shall be limited to Operations from India by Indian Flag Carriers only. - DGFT Public Notice No. 03/2015-20, Dated: April 1, 2015
Track and Trace system for export of Pharmaceuticals and drug consignments. DGFT has notified the procedure for implementation of the Track and Trace system for export of pharmaceutical and drug consignments. The exports of the drugs having manufacturing date prior to 01.04.2015 will be exempted for requirement of barcode labelling and data uploading on central portal.With effect from 01.07.2015, all drugs with manufacturing date on or after 01.04.2015 can be exported only if both the tertiary and secondary packaging carry barcoding as applicable and the relevant data as prescribed by DGFT is uploaded on the central portal. - DGFT Public Notice No. 04/2015-20, Dated: April 1, 2015
The CBEC has closely monitored the Foreign Trade policy and has issued the necessary notifications to put into effect the policy.
Customs Duty exemption to EPCG Goods: EPCG Scheme allows import of capital goods for pre-production, production and post-production at Zero customs duty. This allows is valid only if the Revenue Department allows it by a notification. Now, the Customs Notification exempts the goods imported covered by a valid authorisation issued under the Export Promotion Capital Goods (EPCG) Scheme in terms of Chapter 5 of the Foreign Trade Policy permitting import of goods at zero customs duty. - Notification No. 16/2015-Cus, Dated: April 1, 2015.
Customs Duty exemption to Post Export duty credit scrip: As per para 5.12 of the Policy, Post Export EPCG Duty Credit Scrip(s) shall be available to exporters who intend to import capital goods on full payment of applicable duties in cash and choose to opt for this scheme. Basic Customs duty paid on Capital Goods shall be remitted in the form of freely transferable duty credit scrip(s). Now the Customs has notified the exemption. - Notification No. 17/2015-Cus, Dated: April 1, 2015.
Advance Authorisation: As per para4.02 of the Policy, Advance Authorisation is issued to allow duty free import of input, which is physically incorporated in export product (making normal allowance for wastage). In addition, fuel, oil, catalyst which is consumed / utilised in the process of production of export product, may also be allowed. Advance Authorisation is also issued for inputs in relation to resultant product. Now the Customs Notification is issued to exempt materials imported into India against a valid Advance Authorisation issued by the Regional Authority in terms of paragraph 4.03 of the Foreign Trade Policy. Customs has notified the exemption. - Notification No. 18/2015-Cus, Dated: April 1, 2015.
Duty Free Import Authorisation Scheme (DFIA): As per para 4.25 of the Policy, Duty Free Import Authorisation is issued to allow duty free import of inputs. In addition, import of oil and catalyst which is consumed / utilised in the process of production of export product, may also be allowed. Duty Free Import Authorisation shall be issued on post export basis for products for which Standard Input Output Norms have been notified. Now the Government has issue the Customs exemption notification to exempt materials imported into India against a valid Duty Free Import Authorisation. - Notification No. 19/2015-Cus, Dated: April 1, 2015.
Advance Authorisation for Annual Requirement: Exporters having past export performance (in at least preceding two financial years) shall be entitled for Advance Authorisation for Annual requirement. Advance Authorisation for Annual Requirement shall only be issued for items notified in Standard Input Output Norms (SION), and it shall not be available in case of adhoc norms. Government has notified the Customs exemption. - Notification No. 20/2015-Cus, Dated: April 1, 2015.
Advance Authorisation for deemed export: Government has granted exemption to materials required for the manufacture of the final goods when imported into India against Advance Authorisation for deemed export granted by the Regional Authority in terms of paragraph 4.05 (c) (iii) of the Foreign Trade Policy permitting import of the said materials - Notification No. 21/2015-Cus, Dated: April 1, 2015.
Advance Authorisation for export of prohibited items: Government has exempted materials imported into India against an Advance Authorisation issued in terms of paragraph 4.03 read with paragraph 4.18 (i) of the Foreign Trade Policy meant for export of a prohibited item in terms of paragraph 4.05 of the Handbook of Procedures. -Notification No. 22/2015-Cus, Dated: April 1, 2015.
Excise Exemption to Post Export EPCG duty credit scrip: Government has exempted goods when cleared against a Post Export EPCG duty credit scrip issued by the Regional Authority in accordance with paragraph 5.12 of the Foreign Trade Policy which provides for duty remission in proportion to export obligation fulfilled . - Notification No. 18/2015-Central Excise, Dated : April 1, 2015.
The very fact that the Customs Notifications were issued on the same day as that of the Policy indicates that the Commerce and Revenue Departments were working in close coordination and were not at war against each other.
Indian Customs Single Window Project - Ease of Doing Business
FINANCE Minister in the Budget, 2014 made an announcement to implement ‘Indian Customs Single Window Project' to facilitate trade. This project envisages that the importers and exporters would electronically lodge their Customs clearance documents at a single point only with the Customs. The required permission, if any, from other regulatory agencies (such as Animal Quarantine, Plant Quarantine, Drug Controller, Textile Committee etc.) would be obtained online without the importer/exporter having to separately approach these agencies. This would be possible through a common, seamlessly integrated IT systems utilized by all regulatory agencies and the importers/exporters. The Single Window would provide the importers/exporters a single point interface for Customs clearance of import and export goods thereby reducing interface with Governmental agencies, dwell time and cost of doing business.
In the direction of establishing the Single Window with all regulatory agencies, the CBEC has decided to make a beginning by implementing an electronic online message exchange between the Food Safety and Standards Authority of India (FSSAI) and the Department of Plant Protection, Quarantine and Storage (PQIS) with the Customs with effect from 01.04.2015 at JNPT (Nhava Sheva), ICD, Tughlakabad and ICD, Patparganj . Under the new online message exchange system for import goods between these two agencies viz. FSSAI and PQIS and the Customs, there will be seamless online exchange in real time of the Customs Bill of Entry (Import declaration) with these agencies and Release Order (RO) from both the agencies will be received by the Customs in electronic message format.
ALTHOUGH electronic filing of documents is allowed by the CBEC, till now, the authenticity of these documents was always doubtful as they were not signed. CBEC has now realised that facility of digitally signing the documents that are filed electronically would provide the necessary assurance regarding the integrity and non-repudiation of these documents. This shall also enhance the acceptability of such documents by other agencies.
Accordingly, the Board has decided that with effect from 01.04.2015 importers, exporters, customs brokers, shipping lines, airlines or their agents shall be given the facility to use Digital Signature Certificate for filing Customs process documents viz. Bills of Entry, Shipping Bills, IGM (General Declaration and Cargo Declaration), EGM (General Declaration), CGM through Remote EDI System (RES). For the present, the facility of using digital signatures is optional for all users.
Facility for suomoto payment of customs duty in case of bona fide default in export obligation
GOVERNMENT has considered the issue of increased interest cost for authorization holders (AH)who come forward to the Regional Authority (RA) of DGFT for regularization of their cases of bona fide default in export obligation (EO) under the Advance Authorization or EPCG Schemes but have to wait for the detailed calculations in this regard before being able to deposit the duty involved. It was decided to provide for a procedure that would enable quicker payment thereby reducing the avoidable interest cost for such exporters.
During pendency of the detailed calculations by the RA, such an AH may deposit, in cash, the own/self-calculated duty amount, along with interest in cash by challan (showing relevant particulars) in the designated bank at the port where the authorization is registered. One copy of the paid challan shall be submitted to the Customs Authority at the said port which shall update its records.
CBEC has notified new exchange rates for Imported Goods and for Export Goods with effect from 2nd April 2015. The US Dollar is at 63.20 rupees for imports and 62.20 rupees for exports.
DGFT Public Notice No. 4/2015, dated 01.04.2015 states, "In exercise of the powers conferred under Paragraph 1.03 of the Foreign Trade Policy, 2015- 2020, as amended from time to time, the Director General of Foreign Trade hereby..."
The Foreign Trade Policy was notified only on 1st April 2015 - when was it amended from time to time? Babus cannot leave their phrases.
But the HoP is amended on the same day. By the above Public Notice, the DGFT has amended the Handbook of Procedure, 2015-2020 by inserting a new para2.89A. Why should the HoP be amended on the same day it was issued? Couldn't it be inserted in the last moment?
Fake DA Orders?
WHILE a fake IAS officer was doing the rounds in salubrious Mussoorie, a fake Office Memorandum of the Department of Expenditure spread among the Central Government employees to the effect that the Government has issued orders for the Dearness Allowance from 1.1.2015.
Government clarifies that the memo is fake and the Ministry has not issued any instructions on the DA so far - babus are eagerly waiting for it.
Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.
