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<h1>Mumbai Large Taxpayer Unit Operational from March 27, 2008, Under Notification No. 19/2008-CE(NT); E-Payment Mandatory.</h1> The circular announces the operationalization of the Large Taxpayer Unit (LTU) in Mumbai, effective from March 27, 2008, as per notification No. 19/2008-CE(NT). It references a previous circular regarding the LTU in Bangalore and specifies that similar instructions will apply to the Mumbai LTU with certain modifications. Key changes include transitional filing of returns, mandatory e-payment for large taxpayers, deletion of a clause due to modified ER.1 return format, and handling of time-bound matters by the current jurisdictional Commissioner for April 2008. Field formations and industry stakeholders are to be informed accordingly.