Composition levy option for small suppliers permits a flat state tax rate after opting under the notification
Registered persons opting for the composition levy under notification No. 02/2019 must file intimation in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03. New registrations may indicate the option in FORM GST REG-01. The option applies to all places of business on the same PAN and takes effect from the start of the financial year or from the date of registration; Chapter II of the Gujarat GST Rules, 2017 applies mutatis mutandis except as clarified.

Furnishing report under section 286(4) extended for constituent entities with US parents until April 30, 2019.
An administrative one time extension permits constituent entities in India whose parent entities are US resident to furnish the report required under section 286(4) for reporting accounting years ending up to April 29, 2018 by April 30, 2019, in view of the India US exchange agreement not yet being notified and the exchange mechanism not being operational, notwithstanding the Rules' general twelve month filing period and prior extension to March 31, 2019 for earlier reporting years.

Composition levy option allows eligible small taxpayers to elect reduced central tax treatment by specified intimation and statements.
Eligible registered persons may opt for the composition levy by filing the prescribed intimation and furnishing the required statement; new applicants may indicate the option on registration. The option is effective from the beginning of the financial year or from the date of registration and, when chosen for any place of business, applies to all places of business under the same Permanent Account Number. Chapter II of the Central Goods and Services Tax Rules applies mutatis mutandis except where modified by these clarifications.

Composition scheme option enables eligible service suppliers to elect simplified State tax payment and follow specified form filings.
Clarification establishes that an eligible supplier may opt to pay State tax at 3% by filing FORM GST CMP-02 and furnishing FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option applies to all places of business under the same PAN and is effective from the start of the financial year or the date of registration for new registrants. Chapter II of the Assam GST Rules applies mutatis mutandis except as modified by these clarifications.

Composition levy option: procedure to opt using prescribed forms and effect across all business locations under a PAN.
Registered persons electing the composition levy option at the notified state tax rate must intimate using FORM GST CMP 02 and submit FORM GST ITC 03; applicants may opt at registration via FORM GST REG 01. The option applies across all places of business under the same PAN and is effective from the start of the financial year or the date of registration. Chapter II of the Nagaland GST Rules applies mutatis mutandis except as modified.

Option to pay State tax under composition notification clarified; filing in CMP-02, REG-01, ITC-03 and PAN applicability specified.
A registered person electing the option under the notification must intimate in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03, with intimation by 30 April. New applicants may indicate the option in FORM GST REG-01. The option applies across all places of business under the same PAN and is effective from the start of the financial year or from date of registration. Chapter II of the Karnataka GST Rules applies mutatis mutandis except as specified.

Application fee for Transport and Marketing Assistance set for reimbursement applications under the Foreign Trade Policy.
An amendment to Appendix 2 K of the Foreign Trade Policy, 2015-2020 inserts a new serial entry prescribing the scale of application fee for reimbursement claims under the Transport and Marketing Assistance scheme, thereby notifying the fee payable for filing applications and aligning such claims with the Appendix that governs application fees and deposit/refund procedures.

Certified copies issuance: fee requirement and standardised five day processing with specified authentication and delivery options.
Certified copies of orders and circulars shall be issued by the Enforcement Department, EAD, Recovery and Refund Department or concerned operational department; parties to proceedings receive one certified copy free unless an acknowledged copy exists, in which case fees apply, and applications for recent orders may be free where no prior copy was issued. Any person may apply; an Assistant Manager or above with Division Chief approval shall, after verifying the original, issue the certified copy within five working days. Certified copies must state "Certified to be true copy", include certifying officer details, office seal on every page, date and page count, and each issuing division must serialise and record copies.

Extension of filing deadline permits CRA-2 submissions without additional fees for companies newly required to obtain cost audits.
Extension of the filing deadline and waiver of additional fees for companies newly required to obtain cost audits under the Companies (Cost Records and Audit) Amendment Rules, 2018, permitting affected companies to file e-form CRA-2 (intimation of appointment of cost auditor) without additional fees for the specified transitional period as approved by the competent authority.

Export authorisation validity extended for restricted non-SCOMET goods under FTP, increasing the permitted duration with immediate effect.
The Hand Book of Procedures of FTP 2015-20 is amended to revise paragraph 2.16(a)(i), increasing the validity period of export authorisations for restricted (Non-SCOMET) goods; the change, made under paragraph 2.04, takes immediate effect and updates the authorised duration for export licences under the FTP framework.

Paperless scrip issuance for MEIS/SEIS: online PDF scrips accepted for duty payment; transfers must be recorded on DGFT website.
Paperless issuance replaces RA issued hard copy MEIS/SEIS scrips for EDI ports from 10.4.2019: applicants apply online, receive approval notifications, and retrieve scrip PDFs via DGFT ECOM module using digital signature. Customs at EDI ports will accept PDF copies for debit after verifying ownership on the DGFT website without requiring security paper printouts. Transfers must be recorded by the current owner on the DGFT site before a transferee may use the scrip; simultaneous transfers are prohibited and no TRA will be issued for EDI to non EDI transfers. Non EDI/SEZ ports continue printed scrips.

Import of feed-grade maize under TRQ allowed with reduced customs duty for actual users; STE applications extended.
Import of feed-grade maize is permitted under the TRQ scheme with specific relaxations: a restricted TRQ allocation is authorised at a concessional customs duty for import by Actual Users only, trading imports are prohibited, and applications are invited from State Trading Enterprises with an extended submission deadline in relaxation of para 2.62 of HBP, 2015-20.

Registration deficiency: Failure to seek revocation of a cancelled GST registration can justify rejection of a fresh application.
Proper officers must compare FORM GST REG-01 details with prior registrations on the common portal to detect concealment. If a prior registration on the same PAN was cancelled under the conditions in clauses (b) and (c) of sub section (2) of section 29 and the applicant has not applied for revocation while those conditions persist, that failure is a "deficiency" under rule 9(2) and may justify rejection of the fresh registration under rule 9 read with rule 9(4). Absent convincing justification, the application may be rejected.

UPI-ASBA implementation timeline extended to ease phased transition and ensure stakeholder readiness for retail applications.
The circular extends the Phase I commencement date for implementing Unified Payments Interface (UPI) with Application Supported by Block Amount (ASBA) for retail public issue applications by three months, while Phase II and Phase III schedules remain unchanged and will begin after completion of the revised Phase I. Market intermediaries and other entities involved in public issue processing are directed to take required steps to comply, and the earlier November 1 circular is modified to that extent under the regulator's procedural powers.

Telegraphic Release Advice restriction: TRA facility withdrawn for MEIS/SEIS scrips issued from EDI ports except SEZ and non EDI ports.
TRA facility for MEIS/SEIS scrips issued from EDI ports is withdrawn for scrips issued on or after 10.04.2019, except where the port of registration is a Non EDI port or an SEZ port; this amendment to paragraph 3.08 of the Handbook of Procedure implements a procedural change removing the physical scrip transmission via TRA from EDI ports to non EDI and SEZ ports.

Appointment of Administrators: empanelment, mandated availability, and prescribed remuneration and procurement rules under SEBI regulations.
SEBI prescribes the appointment and empanelment of IBBI-registered Insolvency Professionals as Administrator under the Administrator Regulations, requiring selected IPs to remain on assignment and prohibiting withdrawal or surrender of registration during tenure. The Circular prescribes a detailed remuneration and fee framework derived with modifications from the Liquidation Process Regulations, includes additional fees for appointed professionals and incidental expenses as part of administration costs, permits Board discretion for higher fees, and mandates procurement rules for supporting professionals including open tender and publication requirements with a limited exception for cost-effectiveness.

IGST refund processing halts when Shipping Bill errors (EGM, GSTIN, invoice, or detail mismatches) prevent final scroll migration.
IGST refund under Rule 96 requires Shipping Bills to migrate from the IGST Temporary Scroll to the final Scroll; errors SB002 (EGM/stuffing), SB003 (GSTIN mismatch), SB005 (invalid invoice) and SB001 (Shipping Bill detail mismatches) block migration. Annexures list affected Shipping Bills; exporters must reconcile GSTR-1/GSTR-3B, submit mapping concordance and supporting documents to the IGST Refund Cell, use the HELP DESK for EGM errors, and where applicable file a Revised Refund Request to claim differential amounts. Manual officer processing for SB003/SB005/ supplementary refunds is limited to Shipping Bills filed up to the cut off.

Entity registration for sea manifest operations requires ICEGATE application and customs approval before commencing activity.
Registration on ICEGATE is required for entities operating under SCMTR 2018: the master applicant must submit entity details, authorised persons, intended operations and supporting documents; the application is routed to ICES where an officer with ENT_APR role verifies documents, may raise queries and approves the application, after which the entity can operate under the regulations.

Transfer of input tax credit after proprietor's death requires filing ITC 02 and shifts registration and liability to the successor.
Unutilized input tax credit of a deceased sole proprietor may be transferred to the person who continues the business by filing FORM GST ITC-02 on the common portal in respect of the registration to be cancelled; FORM GST ITC-02 must be filed before applying for cancellation and, upon acceptance, the specified credit is credited to the transferee's electronic credit ledger. The transferee must obtain registration from the date of transfer, indicate "death of the proprietor" in registration/cancellation forms, and will be jointly and severally liable for any tax, interest or penalty due from the transferor.

Custodianship extension under Customs Act permits continued custody of a CFS subject to handling regulations and Board instructions.
Extension of Custodianship under section 45(1) of the Customs Act, 1962 grants continued custodial authority over M/S Visakha CFS & Logistics Pvt Ltd from 26.04.2019 to 25.04.2029, subject to compliance with the Handling of Cargo in Customs Area Regulations, 2009 (as amended) and with instructions and guidelines issued by the Board and the Custom House.