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.The Enforcement Wing of the Federal Board of Revenue (FBR) has the option to examine strict enforcement provisions of the Indian tax system to recover arrears, increase number of filers of returns, and increase revenue, using ”draft arrears recovery manual for Central Excise, Customs and Service
Section 87 was inserted by the Finance Act, 2006 with effect from 18.04.2006. Section 87 prescribes the procedure for the recovery of amount due to the Central Government. The words ‘amount due’ may be, in the context of Finance Act, 1994, as service tax due. Section 87 provides that where any amount payable by a person to the credit of the Central Government under any of the provisions of
To be subsumed in the Custom Manual as per BMB and the Customs Manual has been released by Board on 27.01.2011. 5. Service Tax Audit Manual: DG-Audit: Has been released communicated by Board dt 7.10.2011. 6. Arrears Recovery Manual for C.Ex. Cus. & S.Tax. CC-TAR: Released by Board on 24.02.2012. 7. Confiscated Goods Disposal Manual
Central Board of Customs & Excise ***** New Delhi, the Sep 2017. To, All Principal Chief/ Chief Commissioners of CX &GST, Director General of Performance Management. Sub: Writing off of arrears of Central Excise, Service Tax and Customs duty – Constitution of Committees to advise the authority for writing off of arrears-reg. Madam/Sir,
Customs Act, 1962 36 28 Proceedings of Recovery 45 Search of premises not registered under CER’02 37 •Irrecoverable Arrears & Write off 46-47 Provision of CRPC in respect of entry into a premises & its search. 37 Frequently Asked Question 48-55
Import and National Clearance Hub Procedures. NOTE: This manual was affected by the new Customs legislation introduced in May 2016 and has been reviewed.
on loans arrears and the sanctions policy of Ehe Bank Group. Following this, the Boards requested l,lanagement to revise the said docunents by incorgrrating new aE)ecbs therein in line with their observations. r.2 The Boards will recall that procedures for the recovery of arrears on
Central Excise Draft 03/2010,Draft arrear recovery manual for Central Excise Customs and Service Tax ,Central Excise Draft No. 03/2010
Central Board of Indirect Taxes and Customs has issued Circular No. 42/16/2018-GST dated 13th April,2018 and has clarified the procedure for recovery of arrears under Central Excise Act and Service Tax Act and reversal of inadmissible input tax credit.
MIS USER MANUAL (Version No. 2015.01) (MIS) of Central Board of Excise and Customs Central Board of Excise and Customs Department of Revenue Ministry of Finance adjudication, legal, arrears recovery etc. were grouped in six parts, and a set of Monthly Performance Reports (MPRs) wasCohu 3960hd manual
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