eCourtsIndia
IndiaCode Laws
Subordinate legislation

Circulars

Administrative instruction to officers; not law, but it governs how the law is applied. 2,911 indexed, Central and State.

EverythingNotifications 28,562Rules 7,865Circulars 2,911Regulations 2,059Orders 1,258Statutes 367Regulations under article 240 237Forms 63Appendices 46Annexures 8

Most of these carry their text. 2,421 of the 2,911 instruments listed here have their English text on the site, and the entry for one of those opens the instrument itself, not just a citation. The rest keep their citation, the Act they were made under, the year and the Ministry, and link to the source document: a Gazette page is bilingual and a good deal of the State material is published in Hindi only, so where a document carried no usable English the entry says so rather than showing you an empty page.

InstrumentMade underYearJurisdiction
ICD /CFS - Setting Up. - Circular No.67/1996-Customs, dated 27.12.1996 The Customs Act, 1962 1996 Central
ICDs/ CFSs - Movement of Cargo by Road permitted. - Circular No.77/1995-Customs, dated 30.6.1995 The Customs Act, 1962 1995 Central
INSTRUCTIONS REGARDING PROCESSING OF REFUND — 2015 Delhi
Identification of eligible households — 2019 Delhi
Identifying dealers who are effecting sale of non-GST goods after 01/07/2017 The Maharashtra Goods and Services Tax Act, 2017 2017 Maharashtra
Illegal use of Satellite Phones in India -Circular No.37/2010-Customs, dated 24.09.10 The Customs Act, 1962 2010 Central
Implementation of 'On Site Post Clearance Audit' - Circular No.47/2011-Customs, dated 21.10.11 The Customs Act, 1962 2011 Central
Implementation of 'Self-Assessment' in Customs.- Circular No.17/2011-Customs, dated 8.4.11 The Customs Act, 1962 2011 Central
Implementation of Birth and Death Registration Format — 2010 Chhattisgarh
Implementation of Lok Seva Guarantee Act, 2011 — 2012 Chhattisgarh
Implementation of New Revised 8 digit HS Codes in exports documents and export DTRs to be transmitted to DGCI&S, Kolkata - Circular No.51/2003-Customs, dated 18.6.2003 The Customs Act, 1962 2003 Central
Implementation of Notification No. 107/2016- customs (N.T.) dated 11.08.2016- Uploading the Departure Manifests by Airlines(carriers)- Circular No.17/2017-Cus. dated 9.5.17 The Customs Act, 1962 2017 Central
Implementation of Phytosanitary requirements in import or export of goods - Circular No.14/2009-Customs, dated 6.5.2009 The Customs Act, 1962 2009 Central
Implementation of provisions of clause (3), sub-clause (22) of Plant Quarantine (Regulation of Import into India) Order, 2003. - Circular No.39/2004-Customs, dated 3.6.2004 The Customs Act, 1962 2004 Central
Implementing Electronic Sealing for Containers by exporters under self-sealing procedure by Circular 26/2017-Cus dated 01-07-2017,36/2017 dated 28-08-2017, 37/2017 dated 20-09-2017,41 dated 30-10-2017 and 44/2017 dated 18-11-2017- Circular No.51/2017-Customs, dated 21.12.2017 The Customs Act, 1962 2017 Central
Implementing Electronic Sealing for Containers by exporters under self-sealing procedure prescribed by circular 26/2017-Cus dated 1st July 2017, circular 36/2017 dated 28.8.2017 and 37/2017 dated 20.9.2017 – Circular No.41/2017-Customs, dated 30.10.2017 The Customs Act, 1962 2017 Central
Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28th August, 2017. -Circular No.37/2017-Cus., dated 20.9.2017 The Customs Act, 1962 2017 Central
Implementing Electronic sealing for Containers by exporters under self-sealing procedure by Circular 26/2017-Cus dated 01.07.2017, 36/2017 dated 28.08.2017, 37/2017 dated 20.09.2017 and 41/2017 dated 30-10-2017- Circular No.44/2017-Customs, dated 18.11.2017 The Customs Act, 1962 2017 Central
Implementing Integrated Declaration under the Indian Customs Single Window.- Circular No.10/2016-Customs,d ated 15.3.2016 The Customs Act, 1962 2016 Central
Implementing electronic sealing for containers by exporters -Circular No.36-/2017-Cus dated 28.8.17 The Customs Act, 1962 2017 Central
Import of Boric Acid - clarification - Circular No.24/2010-Customs, dated 4.8.2010 The Customs Act, 1962 2010 Central
Import of Components of Colour Television Sets Assessment. - Circular No.44/1997-Customs, dated 30.9.1997 The Customs Act, 1962 1997 Central
Import of Firearm under Baggage and Transfer of Residence Rules - clarification.- Circular No.3/95-Customs, dated 12.1.1995 The Customs Act, 1962 1995 Central
Import of Flint Buttons under the description Opthalmic Blanks and clearance with benefit of Notification No.11/97 - Circular No.23/1998-Customs, dated 1.4.1998 The Customs Act, 1962 1998 Central
Import of Flint Buttons under the description Opthalmic Blanks and clearance with benefit of Notification No.11/97 - Circular No.23/1998-Customs, dated 1.4.1998 The Customs Act, 1962 1998 Central
Import of Gold by 'eligible passengers' in terms of Notification No. 12/2012- Cus dated 17.03.2012 (Sl. No 321)- Circular No.6/2014-Customs, dated 6.3.14 The Customs Act, 1962 2014 Central
Import of New trim Cutting Waste for use in manufacture of Chindi rugs- Circular No.20/2011-Customs, dated 15.4.11 The Customs Act, 1962 2011 Central
Import of New trim Cutting Waste for use in manufacture of Chindi rugs.- Circular No.40/2007-Customs, dated 29.10.2007 The Customs Act, 1962 2007 Central
Import of Pets under Baggage - Circular No.15/2013-Customs, dated 8.4.13 The Customs Act, 1962 2013 Central
Import of Point of sale (PoS) terminal devices,its cells and batteries and labelling requirements thereof.-Circular No.3/2017-Cus. dated 16.1.17 The Customs Act, 1962 2017 Central
Import of Steel and Steel Products-Circular No.8/2015-Customs, dated 24.3.15 The Customs Act, 1962 2015 Central
Import of Wind Turbines in CKD form to avail the benefit of Notification 64 / 94- Cus.- Circular No.10/1996-Customs, dated 14.2.1996 The Customs Act, 1962 1996 Central
Import of Wireless in Local Loop System (WLL) for basic telecom service project - regarding. - Circular No.92/1998-Customs, dated 17.12.1998 The Customs Act, 1962 1998 Central
Import of cars by State Tourism Corporations, Tour Operators etc. - Circular No.93/1995-Customs, dated 14.8.95 The Customs Act, 1962 1995 Central
Import of components of colour Television sets Assessment - Circular No.20/1998-Customs, dated 25.3.1998 The Customs Act, 1962 1998 Central
Import of edible / food products -Circular No.3/2011-Customs, dated 6.1.2011 The Customs Act, 1962 2011 Central
Import of frozen green peas - Circular No.2/2010-Customs, dated 9.2.10 The Customs Act, 1962 2010 Central
Import of goods under Notification No.13/2010-Customs dated 19.2.2010 for Commonwealth Games, 2010 - Circular No.26/2010-Customs, dated 9.8.10 The Customs Act, 1962 2010 Central
Import of goods under Notification No.13/2010-Customs dated 19.2.2010 for Commonwealth Games, 2010 - Circular No.31/2010-Customs, dated 30.08.2010 The Customs Act, 1962 2010 Central
Import of goods under Notification No.13/2010-Customs dated 19.2.2010 for Commonwealth Games, 2010- Circular No.28/2010-Customs, dated 13.08.2010 The Customs Act, 1962 2010 Central
Import of hazardous waste under Hazardous Waste (Management, Handling and Transboundary) Rules, 2008 - Circular No.27/2011-Customs, dated 4.7.2011 The Customs Act, 1962 2011 Central
Import of livestock products - Circular No.43/2001-Customs, dated 6.8.2001 The Customs Act, 1962 2001 Central
Import of livestock products - Circular No.48/2005-Customs, dated 28.11.2005 The Customs Act, 1962 2005 Central
Import of livestock products - reg - Circular No.43/2001-Customs, dated 06.08.2001 The Customs Act, 1962 2001 Central
Import of non-standard tapes - instructions. - Circular No.45/2004-Customs, dated 5.7.2004 The Customs Act, 1962 2004 Central
Import of non-standard tapes - instructions. - Circular No.99/2003-Customs, dated 27.11.2003 The Customs Act, 1962 2003 Central
Import of palm oil/Palmolein in refined/crude forms - Circular No.85/2003-Customs, dated 24.9.03 The Customs Act, 1962 2003 Central
Import of personal and household effects under T.R. concessions - complaints of harassment - Circular No.50/1995-Customs, dated 18.5.1995 The Customs Act, 1962 1995 Central
Import of pets under Baggage - Circular No.94/2002-Customs, dated 23.12.2002 The Customs Act, 1962 2002 Central
Import of tabs to be used on hangers for export purposes - Circular No.26/1998-Customs, dated 20.4.1998 The Customs Act, 1962 1998 Central
Import of toys - Compliance with labeling requirements under Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Instructions - Circular No.21/2008-Customs, dated 18.12.2008 The Customs Act, 1962 2008 Central
Import of wireless Local Loop System for basic Telecom Service Projects. - Circular No.70/1998-Customs, dated 15.9.1998 The Customs Act, 1962 1998 Central
Importability of Boric Acid - Circular No.37/2005-Cus., dated 6.9.2005 The Customs Act, 1962 2005 Central
Importability of Boric Acid. - Circular No.61/2004-Customs, dated 28.10.2004 The Customs Act, 1962 2004 Central
Imports by Airlines Crew - Clarification regarding. - Circular 73/1995-Cus., dated 26.6.95 The Customs Act, 1962 1995 Central
Imports by United Nations and its Agencies - Circular No.4/2001-Customs, dated 8.1.2001 The Customs Act, 1962 2001 Central
Imports of free gifts under Bilateral Agreement.- Circular No.15/2003-Cus., dated 11.3.2003 The Customs Act, 1962 2003 Central
Imposition of Corporate Environment Responsibility (CER) The Environment (Protection) Act, 1986 2018 Central
Imposition of actual user condition and end-use bond condition for insole/midsole and sheets thereon. Notification No. 11/97-Cus. Si. No. 94(1) and Notification No. 23/98-Cus. Sl. No. 108.- Circular No.74/1998-Customs, dated 6.10.998 The Customs Act, 1962 1998 Central
Imposition of anti-dumping duty on import of Purified Terephthalic Acid (PTA)- Circular NO.21/1998-Customs, dated 25.3.1998 The Customs Act, 1962 1998 Central
Imposition of anti-dumping duty on raw silk, testing of grades - Circular No.39/2003-Cus., dated 7.5.2003 The Customs Act, 1962 2003 Central
Improving Ease of Doing Business Issuance of Electronic Delivery Orders.- Circular No.24/2015-Customs, dated 14.10.15 The Customs Act, 1962 2015 Central
In partial modification of this department's' Circular NO.18 of 2014-15, the following Asstt.Commissioners (mentioned at CoI.No.4) are hereby authorised as Spl.OHAs for hearing the objections with respect to 2A-2B mismatch of 2012-13. — 2014 Delhi
In partial modification of this department’s Circular No.15 of 2014-15, the name of the nominated officer mentioned at Sl.No.2 may be read as Sh. Lokesh Chandra, AC-(Ward-16) instead of Sh.Manish Chaudhari, AVATO(W-10). — 2014 Delhi
In partial modification to this department's Circular No. 30 of 2015-16 issued on dated 18-11-2015. — 2016 Delhi
Inclusion of column of UID number is Birth, death and still birth reporting form and implementation of CRS software The Registration of Births and Deaths Act, 1969 2014 Central
Inclusion of details of widow in the death records of her husband The Registration of Births and Deaths Act, 1969 2015 Central
Income Tax PAN of Registered Dealers required to issue PAN based registration no. for uniformity — 2010 Delhi
Inspection Schedule for the Systems and Services in Customs and Antismuggling Formations- Circular No.42/2002-Customs, dated 18.7.2002 The Customs Act, 1962 2002 Central
Instruction for issuance of Statutory Forms by the Operational Units — 2007 Delhi
Instruction for making default and penalty assessment orders through the computer system only — 2007 Delhi
Instruction for the Dealers to submit the details of Invoice and Goods Receipt Note in respect of all goods received from outside Delhi, before the goods physically enter the boundary of Delhi, in For — 2012 Delhi
Instruction for time bound disposal of refund claims — 2005 Delhi
Instructions for Assessing Authorities for verification of Central Statutory Forms — 2009 Delhi
Instructions for issue of ration cards under National Food Security Act, 2013 — 2013 Delhi
Instructions for monitoring of Casual Traders — 2005 Delhi
Instructions regarding import of 'Worn Clothing'. - Circular No.22/2010-Customs, dated 26.7.10 The Customs Act, 1962 2010 Central
Instructions regarding receipt and movement of quarterly returns — 2005 Delhi
Instructions regarding registration of Casual Traders in the absence of software — 2005 Delhi
Instructions regarding the sexual harassment of women under the Sexual Harassment of Women at Workplace(Prevention,Prohibition and Redressal) Act,2013 and Rules,2013 — 2023 Maharashtra
Instructions regarding verification of the genuineness of statutory forms under CST — 2005 Delhi
Instructions to ensure the compliance of Section 53 i.e. Liability in case of company in liquidation — 2007 Delhi
Instructions to follow Rule 13 i.e. proof of payment for issuance of statutory forms — 2008 Delhi
Instructions to streamline issuance of Statutory Form in respect of dealers of KDU, Special Zone and Zone -I to Zone-IV — 2007 Delhi
Interest on Delayed Payment of Duty - Clarification - Circular No.48/2002-Customs, dated 9.8.2002 The Customs Act, 1962 2002 Central
International transshipment of LCL containers at Indian Ports- Circular No.17/2007-Customs, dated 16.3.2007 The Customs Act, 1962 2007 Central
Interpretation of the word “Partnership” for the purpose of Chartered Accountants Act, 1949, Cost and Works Accountants Act, 1959 and Company Secretaries Act, 1980. The Company Secretaries Act, 1980 2011 Central
Interpretation of the word “Partnership” for the purpose of Chartered Accountants Act, 1949, Cost and Works Accountants Act, 1959 and Company Secretaries Act, 1980. The Cost Accountants Act, 1959 2011 Central
Interpretation of the word “Partnership” for the purpose of Chartered Accountants Act, 1949, Cost and Works Accountants Act, 1959 and Company Secretaries Act, 1980. The Chartered Accountants Act, 1949 2011 Central
Intimation for change of Tax period for the year 2008-09 in Form DVAT-55 — 2008 Delhi
Intimation for change of Tax period for the year 2009-10 in Form DVAT-55 — 2009 Delhi
Introduction of Accredited Clients Programme (ACP)- Circular No.42/2005-Customs, dated 24.11.2005 The Customs Act, 1962 2005 Central
Introduction of Good Dealer Scheme-2009 — 2009 Delhi
Introduction of Risk Management System (RMS) in Imports- Circular No.43/2005-Customs, dated 24.11.2005 The Customs Act, 1962 2005 Central
Introduction of Risk Management Systems (RMS) in Exports. - Circular No.23/13-Customs, dated 24.6.13 The Customs Act, 1962 2013 Central
Introduction of a Scheme namely Super 30 for the Class-X (Madhyamik) passed out students w.e.f. the academic session 2020-21. — 2020 Tripura
Introduction of new stamps by the State Customs Service of Turkmenistan - Circular No.20/2003-Customs, dated 27.3.2003 The Customs Act, 1962 2003 Central
Inviting applications for filling up of one Post of Member in the Competition Commission of India. The Competition Act, 2002 2019 Central
Irregularities and corrupt practices in registration of birth and death and issuance of certificates The Registration of Births and Deaths Act, 1969 2015 Central
Issuance of Caste certificate in English language rule — 2016 Chhattisgarh
Issuance of Central forms for Zone I to Zone IV by CFC — 2007 Delhi
Issuance of Forms for the dealers of Key Customer Services and Special Zone from the newly created Centralized Forms Cell with effect from 01.10.2007 — 2007 Delhi
Issuance of NFS cards under NFS Act. — 2017 Delhi
Issuance of Show Cause Notice by the Officers of Directorate of Revenue Intelligence - Circular No.4/1999-Customs, dated 15.2.99 The Customs Act, 1962 1999 Central
Issuance of Statutory Forms in advance — 2016 Delhi
Issuance of Transhipment Permit at Ports on Saturdays.- Circular No.90/2002-Customs, dated 19.12.2002 The Customs Act, 1962 2002 Central
Issuance of rupee bonds to overseas investors by Indian companies - Clarification regarding applicability of provisions of Chapter III of the Companies Act, 2013 The Companies Act, 2013 2016 Central
Issuance of statutory forms in advance. — 2012 Delhi
Issue of Custom House Agent License - Reference from field formations - Circular No.25/2011-Customs, dated 22.6.11 The Customs Act, 1962 2011 Central
Issue of Custom House Agent License - Reference from field formations - Circular No.9/2010-Customs, dated 8.4.10 The Customs Act, 1962 2010 Central
Issue of Custom House Agent License.- Circular No.6/2013-Customs, dated 6.2.13 The Customs Act, 1962 2013 Central
Issue of Customs House Agent License - Reference from field formations.- Circular No.38/2011-Customs, dated 24.08.2011 The Customs Act, 1962 2011 Central
Issue of Death Certificate by Medical Practitioners to Informants The Registration of Births and Deaths Act, 1969 2002 Central
Issue of Foreign Currency Convertible Bonds (FCCBs) and Foreign Currency Bonds (FCBs) - Clarification regarding applicability of provisions of Chapter III of the Companies Act, 2013. The Companies Act, 2013 2014 Central
Issue of Indian Currency Note - Foreign going vessels - Instructions. - Circular No.51/1999-Customs, dated 12.08.99 The Customs Act, 1962 1999 Central
Issue of Notification as per section 54 of the Customs Act, 1962 - Transhipment.- Circular 102/1995-Customs, dated 22.09.1995 The Customs Act, 1962 1995 Central
Issue of Pending Registration cases — 2017 Delhi
Issue of Standard Public Notices in the Custom Houses / Excise Commissionerates - Circular No.42/1999-Customs, dated 1.7.99 The Customs Act, 1962 1999 Central
Issue of distribution Certificates under notification no. 148/94-Cus. Sl no. 8, dated 13.7.94.- Circular No.76/2003-Customs, dated 28.8.2003 The Customs Act, 1962 2003 Central
Issue of extract to the informant under section 12 and Penalties under section 23 Registration of birth and death (RBD) Act 1969 The Registration of Births and Deaths Act, 1969 2012 Central
Issue related to Bond/letter of Undertaking (LUT) for export without payment of Integrated Goods & Service tax (IGST) — 2017 Delhi
Issue related to Bond/letter of Undertaking (LUT) for export without payment of Integrated Goods & Service tax (IGST) — 2017 Delhi
Issue related to classification and GST rate on Terracotta idols- regarding The Maharashtra Goods and Services Tax Act, 2017 2017 Maharashtra
Issue related to classification and GST rate on lottery tickets-regarding The Maharashtra Goods and Services Tax Act, 2017 2017 Maharashtra
Issue related to taxability of 'tenancy rights' under GST- Regarding. The Maharashtra Goods and Services Tax Act, 2017 2018 Maharashtra
Issues concerning import & export through courier mode- Circular No.31/2007-Customs, dated 29.8.2007 The Customs Act, 1962 2007 Central
Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.- regarding The Delhi Goods and Services Tax Act, 2017 2018 Delhi
Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members- reg. The Maharashtra Goods and Services Tax Act, 2017 2019 Maharashtra
Issues relating to classification of Large Format Printers .- Circular No.11/2008-Customs dated 1.7.2008 The Customs Act, 1962 2008 Central
Issues relating to implementation of Ministry of Steel's Order S.O. 415(E) dated 12.03.2012 and Application of BIS Specification No. IS: 227.- Circular No.14/2013-Customs, dated 5.4.13 The Customs Act, 1962 2013 Central
import Manifest (Vessels) Amendment Regulations, 1995 - Instructions.- Circular 36/1995-Customs, dated 10.4.1995 The Customs Act, 1962 1995 Central
ircular No. 996/3/2015-CX The Central Excise Act, 1944 2015 Central
ircular No.1060/9/2017-CX Hindi The Central Excise Act, 1944 2017 Central

By jurisdiction

Central 21,536Maharashtra 2,428Uttar Pradesh 2,425Delhi 2,238Haryana 2,008Madhya Pradesh 1,582Chhattisgarh 1,546Rajasthan 1,328Punjab 1,145West Bengal 1,130Bihar 964Karnataka 877Jharkhand 784Tripura 638Chandigarh 548Tamil Nadu 521Dadra and Nagar Haveli and Daman and Diu 237Arunachal Pradesh 229Andaman and Nicobar Islands 211Goa 203

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. This page is not a substitute for legal advice.