GST practitioner enrolment authority is assigned to an Assistant Commissioner designated as the proper officer after transfer.
GST practitioner enrolment under Section 48 of the Delhi Goods and Services Tax Act, 2017 is assigned to Sanjeev Gupta, Assistant Commissioner. He is designated as the proper officer for enrolling GST practitioners, replacing the previously assigned Assistant Commissioner following his transfer.

Equal distribution of pending assessment cases and R-5A generation were directed to ensure time-bound disposal.
Equal distribution and time-bound disposal of assessment cases for assessment year 2015-16 were directed by requiring zones to review pending cases where R-5A had not been generated, generate R-5A, and redistribute such cases equally among officers of the same rank at the same location. Cases linked to officers not presently posted were to be transferred to other equivalent officers within the zone, and disposal of all such cases was to be ensured by 31.03.2019, with compliance information sent to headquarters by the prescribed date.

Applicability of section 56(2)(viia): fresh issue of shares falls within its scope and prior contrary circular withdrawn.
Clarifies that the anti abuse provision in section 56(2)(viia) applies to fresh issuance of shares by companies not substantially interested by the public; Circular No. 10/2018 is disavowed and shall be treated as never having been expressed and not to be relied upon by any Income tax authority.

Monthly Cumulative Report format revised; AMCs must submit revised MCR monthly and exclude inter scheme AUM.
SEBI prescribes a revised Monthly Cumulative Report (MCR) format to be used by AMCs from April 2019 and mandates submission by the third working day of each month. The circular requires that inter scheme investments be excluded by the investing scheme when reporting AUM to prevent double counting, sets AAUM as the average daily AUM for the month, and provides a detailed annexure enumerating scheme categories and reporting fields for consistent aggregation.

Central Public Information Officer appointment designates a customs CPIO and specifies his jurisdiction and contact details.
Shri Madoli Daso, Assistant Commissioner, is designated as the Central Public Information Officer for the customs division in Imphal with immediate effect; the notice provides his office address, contact numbers, and enumerates the specific territorial jurisdictions within which he will handle requests and responsibilities.

Form-C declaration misuse warning highlights invalidity of missing forms and legal risk from unauthorized trade use.
Public notice under Rule 8(13) of the Central Sales Tax Rules, 1957 informs that specified Form-C declarations reported lost, destroyed, or stolen are invalid for unauthorized use. It cautions that any trader using the missing Form-C declarations will act unlawfully and be subject to legal action under applicable law. The notice identifies the affected dealer and the Form-C serial numbers reported missing, and serves as a trade-compliance warning against acceptance or use of those declarations.

EGM errors delay drawback and IGST refunds; exporters must submit shipping bill and master bill of lading for rectification.
Pending drawback and IGST refund claims result from EGM related errors. Customs has posted three lists of affected shipping bills on the port website: shipping bills filed at the port pending IGST refunds, shipping bills filed at other ICDs with the port as gateway pending IGST claims, and shipping bills at the port pending drawback claims. Affected exporters must email a legible scanned shipping bill and the Master Bill of Lading (not house bills or freight receipts) to the designated customs email for rectification to enable processing of pending claims.

Re-imported goods exemption: procedural pre-filing requires surrender of export benefits and intimation to expedite clearance.
Importers must file advance or prior bills of entry for re-imported goods claiming exemption and, before filing, surrender export incentives as required and submit intimation of re-importation to the DC/AC of Customs and the licensing authority, uploading proof to e-sanchit; if these pre-filing conditions cannot be met the bill may be filed without claiming the exemption, and claimants meeting requirements may have identity established under second check while variation or mis-declaration may attract denial of exemption and penal action.

PGA Exception Data Accuracy: Proper coded entry required to avoid incorrect routing and delay in clearances.
Importers and customs brokers must use the SWIFT PGA Filing Quick Referencer to correctly populate PGA Exception entries in the integrated declaration: enter Info_type as PEC, Info_qfr with the PGA category code and info_code with the PGA serial number per Annexure IV. Consult CTH PGA mapping to identify required agencies and supply data for all listed agencies; use coded values where specified (including coded Enduse). Omitted data must be re submitted by amendment to avoid incorrect routing to PGAs and delays.

Standard deduction under section 16(ia) applied to salary examples, triggering revised tax computations and corrected assessment year reference.
The corrigendum amends Annexure-I illustrations: examples previously labelled for one assessment year are to be read for the next assessment year; a numeric correction replaces Rs. 5,00,000 with Rs. 4,00,000 in Example 1 (Para A, serial (ii)); and a standard deduction of Rs. 40,000 is allowed in Examples 1-10, requiring revised total income and tax computations.

Detection of unregistered taxable persons under GST leads to temporary registration, best-judgment assessment and recovery measures.
Guidelines set procedures under the Haryana GST Act, 2017 for detection and temporary registration of unregistered taxable persons, best-judgment assessment and penalties where regular registration is not obtained; reconciliation of GSTR-1 and GSTR-3B through prescribed notices and potential assessment or prosecution; enrollment, certification and disciplinary measures for GST Practitioners; authorised arrest, search and seizure powers for specified offences with cognizability and bail consequences; and recovery mechanisms for arrears including Chapter XV modes and cross-empowerment of State GST officers.

Permission for import/export extended at Adani Kandla Bulk Terminal under EPCG, Advance Authorization and Duty Free Import schemes.
Permission for Import/Export from Adani Kandla Bulk Terminal Pvt. Ltd. is extended for one year until 05/12/2019 on the same terms and conditions, preserving eligibility to handle all permissible goods under the Export Promotion Capital Goods (EPCG) scheme, Advance Authorization scheme and Duty Free Import Authorization scheme; trade associations and customs brokers are requested to publicize the extension.

Paperless Processing enables electronic upload and IRN linkage of export supporting documents for online customs verification and clearance.
Exporters and authorised persons must upload supporting documents on ICEGATE via the e SANCHIT link for all ICES locations nationwide; documents uploaded after Shipping Bill generation receive a unique Image Reference Number (IRN) and must be linked to the Shipping Bill by amendment at the Service Centre. Customs will access and assess electronic documents on ICES, issue queries for which documents may be uploaded using the same IRN/linking procedure, and will record examination results and deliver Let Export Orders online. The Shipping Bill Regulations, 2011 allow digitally signed electronic declarations and require the authorized person to retain for a period of 5 years original supporting documents.

Transshipment permission for air carrier renewed subject to transshipment regulations, bonds, guarantees, procedural compliance and reporting requirements.
M/S InterGlobe Aviation Limited is permitted to transship imported cargo between New Delhi Air Cargo Complex and specified domestic airports under the Goods Imported (Conditions of Transshipment) Regulations and related circulars, subject to prescribed customs procedures, execution and maintenance of an import transshipment bond and bank guarantee, responsibility for shortage or pilferage including payment of duties and penalties, adherence to the Foreign Trade Policy and allied laws, payment of cost recovery charges, prohibition on outsourcing without permission, and other statutory instructions.

AEO facilitation portal enables certified traders to lodge priority requests for expedited customs processing and remedies online.
An AEO facilitation portal enables registered Authorized Economic Operators using specified Delhi-zone ports to submit online prioritization requests for assessment, examination, amendment of Bills of Entry/Shipping Bills, drawback claims under Section 74, and IGST refund error rectification. Requests notify mapped AC/DC-level officers via SMS who must act promptly; a portal-generated log will be reviewed daily by port CRMs, who must inform AEO clients on request closure. Clients must provide commissionerate, BE/SB number, assessment group and section when filing requests and may contact their CRM for portal assistance.

Provisional Registration Certificates permitted: EPCES may issue provisional RCMCs based on exporter documents and affidavit until portal restoration.
Approval is granted to EPCES to issue provisional Registration Certificate/Membership Certificate based on exporter-status documents such as shipping bills together with an affidavit, until a new or updated RCMC portal is in place; EPCES must update DGFT records for all provisional RCMCs once the portal issue is resolved.

Container weighment compliance required: all import-export containers at ICD must be weighed under cargo handling regulations.
Requires strict compliance with mandatory weighment of exim containers at ICD, Amingaon: the custodian reported no containers weighed since the weighbridge was commissioned, and the order directs that all containers be weighed in accordance with the Handling of Cargo in Customs Areas Regulations, 2009 and the cited CBEC circular.

Covered call strategy permitted for mutual funds, subject to specified exposure limits, disclosure and daily mark-to-market requirements.
Mutual fund schemes (excluding index funds and ETFs) may write call options only under a covered call strategy on constituent stocks of major indices, subject to limits on total notional value relative to equity holdings and caps on underlying shares as a percentage of unencumbered holdings. Schemes must continuously comply with these limits, have a defined rebalance period for passive breaches, hold underlying shares when writing calls, avoid hedging those shares with other derivatives, keep option premium exposure within existing gross exposure ceilings, and mark written calls to market daily with NAV impact until position closure or expiry.

eSANCHIT mandatory upload of export supporting documents required, streamlining compliance and expediting export clearance processes nationwide.
eSANCHIT is mandated for exports: exporters and customs brokers must upload digitally signed supporting documents for shipping bills on eSANCHIT for all export types under ICES, using the same upload procedure as prescribed for imports. The public notice operates as a standing order for Jawaharlal Nehru Custom House staff; trade must use the facility to reduce costs and expedite clearances and may report difficulties to the EDI section.

AEO T1 online filing launched; manual processing continues temporarily while accreditation and certificate validity synchronization implemented.
A web-based portal (aeoindia.gov.in) enables online AEO-T1 applications-registration, sign up and submission of Annexures 1 and 2-with submitted applications routed to Customs dashboards for staged verification and processing ending in certificate generation by the Directorate of International Customs; manual filing remains permitted concurrently until 31.03.2019 to ensure seamless transition, support is available via DIC and a Kolkata CRM, and programme oversight intervals for reviews and onsite PCA for AEO-T1/T2 are extended while DIC may initiate reviews at any time.