Transfer of input tax credit on death of sole proprietor allowed to transferee if business continues, with prescribed filing steps.
Permits transfer of unutilized input tax credit in the electronic credit ledger to a transferee/successor when a sole proprietor dies and the business is continued. The transferee/successor must register-citing death of proprietor-and file FORM GST ITC-02 electronically before applying for cancellation, linking the transferor's GSTIN; upon acceptance, the specified unutilized ITC is credited to the transferee. The transferee/successor is jointly and severally liable for tax, interest or penalty due from the transferor, and the person who continues the business after death remains liable for outstanding liabilities.

Registration verification: officers may reject fresh GST applications when earlier cancelled registrations remain unrevoked and violations persist.
Proper officers must scrutinise fresh GST registration applications where an earlier registration on the same PAN was cancelled for non-compliance; concealment of material information or failure to apply for revocation when disqualifying conditions under section 29(2)(b) and (c) persist constitutes a deficiency under rule 9 and may warrant rejection. Officers should verify prior registration status and applicant particulars via the common portal and reject applications if explanations or documents are unsatisfactory and disqualifying conditions remain.

Refund of accumulated input tax credit: portal workaround permits filing under 'any other' with debit via electronic credit ledger required.
Where taxpayers reversed ITC in their returns but seek refund of accumulated ITC for the same period, they must file the refund application under the category "any other" in FORM GST RFD-01A for that tax period, furnish all required statements and declarations, and the proper officer will compute admissible refund under rule 89(5) of the HGST Rules, request debit from the electronic credit ledger, and then issue the refund order and payment advice. Late reversals may be made via FORM GST DRC-03 but attract interest; merchant exporter refunds under rule 89(4B) follow the same "any other" filing and debit procedure. Corrections after deficiency memos may be re submitted using the original ARN.

Restriction on import of peas and pulses imposed by notifications, coming into force on the specified commencement date.
Restriction on import of peas and pulses instituted through four notifications issued on 29 March 2019, with the restriction commencing on 1 April 2019 and applying to imports from that date; copies of the notifications are attached for trade and customs implementation.

Cancellation of LUT/BG: exporters must submit prescribed documents for verification to enable bond or guarantee cancellation.
Cancellation of bonds or letters of undertaking (LUT/BG) will follow documentary and, where selected, physical verification of exports and EODCs. Of 470 EODCs received, specified cohorts have been selected for verification (including four on DGFT prescription and twenty-two from the non prescribed group), thirty-one cases require deemed-export verification, and 413 cases are administratively accepted on submission of the original Advance Licence, EODC and a No Bond Certificate issued by DGFT. Affected licence-holders must submit required documents as per Annexure A of Public Notice No.11/2011 by the prescribed deadline to enable cancellation of BG/LUT.

Input Tax Credit transfer on death of a proprietor clarified for GST administration and applied under Uttar Pradesh law.
Input tax credit transfer after the death of a firm proprietor is clarified by reference to a Central GST circular, and the same clarification is made applicable under the Uttar Pradesh Goods and Services Tax Act and Rules. The communication forwards the circular for information and for corresponding action by subordinate officers, indicating that the state tax administration is to apply the stated position in the same manner.

New GST registration verification aligned with central circular for consistent application under the Uttar Pradesh GST framework.
Verification of applications for grant of new registration under the Uttar Pradesh Goods and Services Tax framework is aligned with the central circular on the subject. The facts and procedure stated in that circular are stated to apply under the Uttar Pradesh GST Act and Rules, and a copy is forwarded for implementation by subordinate officers.

Refund-related GST clarifications extended to Uttar Pradesh for uniform implementation under the State GST framework.
Refund-related clarifications issued under the central GST circular are made applicable to the Uttar Pradesh Goods and Services Tax Act and Rules. The communication forwards the circular to field officers and directs that subordinate officers be informed and instructed to act accordingly. It functions as an administrative instruction for uniform implementation of refund-related clarification within the State GST framework.

Amnesty scheme for settlement of arrears: waiver of interest and penalty on principal payment, conditional on withdrawing appeals.
The Amnesty Scheme authorises one-time settlement of arrears under multiple state and central sales tax statutes by payment of principal with waiver of interest and penalty (with a specified exception for Kerala General Sales Tax where interest remains payable), subject to filing a prescribed application, verification by the assessing authority, and payment in lump sum or up to six instalments. Acceptance requires unconditional withdrawal of all appeals and leads to confirmation or revocation by the authority; revenue recovery cases are eligible and prior payments are credited against tax (excluding penalty and interest).

Refund of input tax credit: portal procedures adjusted to allow claims under any other category with DRC 03 debit.
Provides remedial procedures for refund claims of accumulated input tax credit where portal validation prevents full claim: taxpayers may, as a one-time measure, file the refund for the same tax period under the "any other" category in FORM GST RFD-01A with all required documents; the proper officer will compute admissible refund per the refund-calculation rule, require debit from the electronic credit ledger via FORM GST DRC-03, and then issue the refund order and payment advice once proof of debit is received.

Registration verification: treat failure to seek revocation while disqualifying conditions persist as deficiency and allow rejection.
Proper officers must treat failure to seek revocation of a cancelled registration while disqualifying conditions persist as a deficiency and compare new registration applications with earlier registrations on the same PAN via the common portal; where continuing noncompliance is found or explanations are unsatisfactory, the fresh application may be rejected under the rules dealing with deficient applications.

Transfer of input tax credit allowed to successor on death of sole proprietor; successor must file ITC-02 and assume liabilities.
Where a sole proprietor dies and the business continues, unutilized input tax credit may be transferred to the transferee/successor. The transferee/successor must register citing death of the proprietor, file FORM GST ITC-02 electronically for the registration being cancelled on account of death before filing the cancellation application, and upon acceptance the specified credit will be credited to the transferee's electronic credit ledger. The transferor and transferee/successor are jointly and severally liable for tax, interest and penalties due from the transferor.

Verification of GST registrations mandated: app-based field visits and prioritized inspections for newly registered taxpayers to record credentials.
Mandated physical post registration verification requires officers to visit business premises, verify uploaded documents, record geo coordinates, and upload field visit reports via the GST Pro module or mobile app; priority targets include registrants of sensitive commodities and those with atypical e way bill activity, with monthly reporting in Annexure II and supervisory review by DGSTOs.

Aadhaar-PAN linkage requirement now mandatory for filing income tax returns; exemptions allow limited exceptions for prior filings.
Aadhaar-PAN linkage is mandated as a precondition for filing income tax returns: every person eligible for Aadhaar must quote the Aadhaar number when filing returns, and returns filed electronically or manually without quoting Aadhaar will not be accepted unless an exemption applies. Prior returns filed without Aadhaar pursuant to interim judicial directions or temporary online functionality will be processed without adverse consequence for non-quotation.

Online transmission of DES and EPCG licences enables direct DGFT-Customs message exchange and electronic licence validation for trade.
Online transmission ties DGFT and Customs via an Electronic Message Exchange System for DES and EPCG licences issued on or after 1 April 2009: DGFT transmits file-number and licence messages to ICEGATE, Customs validates and makes them available at the port of registration, and the DGFT-issued file/licence number functions as the Customs Registration Number. Exporters must quote the DGFT file or licence number on export documents and produce hard-copy licences for bond/LUT/BG formalities. Customs transmits Bills of Entry and Shipping Bills to DGFT for EODC issuance enabling release of bonds/LUTs and BGs; licence amendments follow upon Customs' usage log print and DGFT's amendment message.

System-based MEIS approval for SEZ shipping bills enables electronic linking to e-BRCs and automatic certificate dispatch.
Online system-based approval for MEIS applications in respect of SEZ shipping bills enables exporters to electronically attach SEZ shipping bills and link them to e-BRCs; the system automatically approves eligible applications for HS codes not in the negative list, and SEZ Regional Authorities must dispatch or hand over approved certificates within one working day as per the applicant's online choice.

Electronic courier export clearance enables CSB-V processing, risk-based examination, manifest generation and controlled shipment amendments through ECCS.
ECCS introduces phased electronic clearance of CSB-V exports of non-document consignments at the Courier Terminal, with Risk Management System functionality. Authorised couriers electronically file CSB-V and pre-export manifests, while custodians record arrival and shipment details. All consignments undergo X-ray screening, and risk-selected or suspicious goods undergo physical examination before Let Export Order. ECCS automatically generates flight-wise manifests after clearance and supports approved flight amendments, query responses, detention processing and eligible back-to-town requests. Pilot deployment applies to selected flights, while remaining shipments initially continue through manual clearance.

Third-party export proceeds counting: only actual payments received through normal banking channels count towards EPCG export obligations.
The amendment to Para 5.10(c) applies prospectively: for third party exports on or after the amendment effective date, only actual payments realised through the normal banking channel from the third party exporter to the Authorisation Holder will be counted towards fulfilment of EPCG export obligations; third party exports before that date are governed by pre amendment provisions, allowing counting of the full realised value of the shipping bill subject to single counting and maintenance of Average Export Obligation.

Input tax credit apportionment by taxable and exempt construction area under Schedule II affects treatment of zero rated supplies.
For services under clause (b) of paragraph 5 of Schedule II, input tax credit attributable to taxable supplies, including zero rated and exempt supplies, shall be determined on the basis of the area of the complex, building, civil structure or part thereof that is taxable and the area that is exempt.

Inter state supply: IGST applies to trading of Priority Sector Lending Certificates, with CGST/SGST payments preserved.
PSLCs traded between banks on the RBI e Kuber portal are treated as supplies of goods in the course of inter State trade, making IGST payable for the relevant periods; banks that have already paid CGST/SGST for such transactions need not pay IGST for those payments.