GST treatment of Business Facilitator and Business Correspondent services clarified for banking companies under Uttar Pradesh SGST.
GST on services provided by Business Facilitator or Business Correspondent to banking companies is clarified by reference to the Central Board circular dated 01.01.2019. Since equivalent provisions exist under the Uttar Pradesh SGST Act and Rules, the facts and guidance in the central circular are stated to be equally applicable under the Uttar Pradesh SGST framework. The communication forwards the circular to subordinate officers and requests appropriate compliance instructions.

GST rate clarification for food and beverage supplies by educational institutions under equivalent state tax provisions.
Clarification is issued on the applicable GST rate for supply of food and beverages by educational institutions. The corresponding CBIC circular is treated as applicable in Uttar Pradesh as well, because equivalent provisions exist in the Uttar Pradesh SGST Act and Rules. The circular is therefore made effective for Uttar Pradesh SGST purposes, and subordinate officers are to be informed and instructed to act accordingly in line with the clarified position.

Service classification of picture printing under Service Code 998386 is extended to Uttar Pradesh SGST through circular guidance.
Clarification on the classification of the service of printing of pictures under Service Code 998386 is extended for Uttar Pradesh SGST purposes by forwarding the corresponding Central Board of Indirect Taxes and Customs circular. The communication states that because the Uttar Pradesh SGST Act and Rules contain provisions equivalent to the CGST Act and Rules, the facts and guidance contained in the referred circular are applicable under the Uttar Pradesh SGST framework as well.

GST liability on ADB and IFC clarified through application of the central circular under Uttar Pradesh SGST law.
GST liability on Asian Development Bank and International Finance Corporation is addressed by forwarding the central circular for application under the Uttar Pradesh SGST framework. The communication notes that equivalent provisions exist in the Uttar Pradesh SGST Act and Rules, and therefore the facts and legal position stated in the central circular will also apply under the State GST law. Subordinate officers are to be informed and instructed to act accordingly.

GST liability for IIM programmes extended to Uttar Pradesh SGST through equivalent provisions and circular-based guidance.
GST liability on various programmes conducted by Indian Institutes of Management (IIMs) was clarified through a Central Board circular, and the Uttar Pradesh Commercial Tax administration stated that the corresponding provisions of the CGST Act and Rules are mirrored in the Uttar Pradesh SGST framework. The facts and guidance contained in the Central circular were therefore made applicable under the Uttar Pradesh SGST Act and Rules as well, and subordinate officers were directed to act accordingly.

GST rate clarification for sprinkler irrigation systems including lateral pipes applies under Uttar Pradesh SGST as well.
Clarification on the GST rate applicable to sprinkler irrigation systems including lateral pipes was issued by reference to the Central Board of Indirect Taxes and Customs circular dated 31.12.2018. The Uttar Pradesh Commercial Tax department stated that the facts and position contained in that circular would also apply under the Uttar Pradesh SGST Act and Rules, and forwarded it for information, compliance, and administrative action.

Goods classification and GST rates clarified under Uttar Pradesh SGST to align with the CBIC circular.
Classification of goods and the GST rates clarified by the CBIC are to be followed under the Uttar Pradesh SGST Act as well. The goods covered by the CBIC clarification, and the GST rates specified for them, shall apply in Uttar Pradesh for SGST purposes in line with the GST Council's decisions. The enclosed circular is to be circulated to subordinate officers for necessary compliance.

Refund procedure clarification extends to State GST where corresponding provisions are identical and officers must follow the same process.
Refund-related procedural clarifications issued by CBIC under the CGST Act and Rules are to be followed under the Uttar Pradesh SGST Act and Rules as well, because the corresponding provisions are stated to be identical. The procedure described in the cited CBIC circular should be applied mutatis mutandis within the Uttar Pradesh GST framework for refund matters, and subordinate officers are to be informed and directed to act accordingly in conformity with that clarification.

Export of services under GST receives administrative clarification and is forwarded for compliance by tax officers.
Clarification regarding export of services under GST was issued through a CBIC circular after GST Council approval. The communication forwards that circular to officers under the Commercial Tax administration in Uttar Pradesh and directs that subordinate officers be informed and guided to take action in accordance with the clarification.

Rejection of composition under GST is clarified through identical state procedure and effective date guidance for compliance.
Procedure for rejection of composition by tax authorities and the effective date is clarified by adopting the CBIC circular under the Uttar Pradesh SGST framework. The guidance under the CGST Act and Rules, including the manner in which composition is to be rejected and the date from which such rejection takes effect, applies equally because the corresponding provisions are identical. The circular is to be followed mutatis mutandis under the Uttar Pradesh SGST Act and Rules for compliance by subordinate officers.

Immunity from taxation: services by international financial institutions are exempt from GST, subject to provider-only limitation.
Services provided by the international financial institutions are exempt from GST under their constituting Acts which confer immunity from taxation and from any obligation to collect or pay tax; this exemption applies only to services provided by the institutions themselves and not to entities appointed by or working on their behalf.

Export permission procedure: NoC requirement for fertilizer exports with specified documentation and online status updates.
Export of fertilizers under Chapter 31 requires a permission/No Objection Certificate (NoC) from the Department of Fertilizers. Applicants must apply by email and submit product specifications including NPKS ratio, raw material details and sources, statutory auditor certificates and supplier/applicant undertakings, bill of lading for imported sources, and any additional requested documents. The Department will process complete applications within the prescribed period and will update application status monthly on its website; existing DGFT applications will be shared with the Department for NoC issuance.

Reconstitution of Governing Council NFCSR creates a national CSR policy body with specified ex officio membership and meeting rules.
Reconstitution and renaming of the Advisory Group as the Governing Council, NFCSR creates a national body for CSR policy input and advocacy, housed at IICA. The Governing Council consists of specified ex officio Ministry of Corporate Affairs members and the IICA DG & CEO as Member Secretary. Its terms of reference are to guide and review the Steering Committee and other necessary matters; it must meet at least twice yearly, and meeting chairing follows a prescribed succession.

Reconstitution of Steering Committee for NFCSR establishes governance, composition, duties and three-year tenure to oversee CSR policy.
A restructured Steering Committee for the National Foundation for Corporate Social Responsibility (NFCSR) is constituted with named ex officio and representative members; IICA will house and provide logistics and secretarial support. The Committee's terms of reference cover stakeholder sensitisation, policy research, advisory, capacity building, monitoring, standard setting, dissemination, events, strategic planning, administrative operations and budget approval. It has a three year tenure, must meet at least four times yearly, may co opt members at the Chairman's discretion, and provides prescribed allowances and reimbursements to non government outstation members.

Extension of filing period: GST notification amended to extend covered months and postpone the final filing deadline to end of March.
The Chief Commissioner, exercising statutory powers and on the Council's recommendation, substitutes in the principal notification's first paragraph third proviso the period "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and replaces the last date "31st day of December, 2018" with "31st day of March, 2019", thereby extending the covered period and the final filing deadline.

Extension of GST filing period: reporting window expanded and final deadline deferred by administrative amendment.
The Chief Commissioner, under section 168 read with sub rule (5) of rule 61, substitutes the words, figures and letters in the first paragraph proviso of two principal notifications to extend the covered period and to replace the earlier final cut off date with a later deadline, thereby broadening the applicable filing and compliance window set out in those notifications.

GST notification period extension updates covered months and moves the terminal deadline to a later date.
Amendment under section 168 read with rule 61(5) substitutes the proviso in two prior Chief Commissioner notifications, extending the notifications' temporal scope by replacing the previously specified month range and terminal date with a later month range and a later terminal day; the amendment identifies the principal notifications and notes the prior amendment in the amendment chain.

Non EDI Shipping Bill verification: Redeeming EODC requires declared EDI/non EDI counts and a covering letter remark when non EDI bills are used.
DGFT amended ANF 4F and ANF 5B to require applicants to declare the number of EDI and non EDI Shipping Bills used for redemption; where non EDI bills are declared, Regional Authorities must state in the Redemption Letter/EODC covering letter the remark: "This Redemption involves non-EDI Shipping Bills."

AI and ML reporting requirement mandates quarterly disclosure by market intermediaries using AI/ML in investor facing or compliance systems.
Requires registered stock brokers and depository participants using AI/ML applications or systems in investor facing, advisory, trading or compliance areas to submit a prescribed quarterly reporting form for each application, while Stock Exchanges and Depositories must consolidate these reports and submit a consolidated quarterly return to the regulator; the reporting captures entity identifiers, application details, functional area, claims, technology, implementation, controls, audit status and safeguards.

Commodity derivatives disclosure requirements require exchanges to publish participant category open interest and turnover disclosures promptly to enhance market transparency.
SEBI mandates enhanced disclosure obligations for recognised stock exchanges in commodity derivatives, requiring publication of category wise open interest and turnover and commodity wise disclosures of top participants, members and market wide position limits in prescribed formats, maintenance of historical spreadsheets, participant classification into six self declared categories with exchange reclassification authority, inclusion of non declared positions in "Others," and corresponding amendments to bye laws and dissemination obligations.