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.

Container Scanning Procedure requires scan, clean image and BE facilitation before Out-of-Charge is issued for selected containers.
Containers selected for scanning at the Drive Through Scanner or fixed scanners must be scanned with a clean image and have the Bill of Entry facilitated before Customs issues Out of Charge. DPD CFS importers must bring containers to the operational scanner or follow the "NOT SCANNED AT FIXED SCANNER" protocol when a scanner is down; DPD DPD importers generally must use their nominated CFS unless specifically authorised (e.g. AEO T 2/T 3) and follow advance delivery order and Customs permission procedures. Suspicious images trigger CSD endorsement and physical examination.

Direct Port Delivery and Entry extended to Balmer Lawrie CFS enabling continuous rail movements with prescribed customs verification and reporting.
A 24x7 Direct Port Delivery (DPD) and Direct Port Entry (DPE) facility is established at a designated area within M/s Balmer Lawrie CFS, Kolkata, for rail movements to decongest ports. Export procedures require ICEGATE Shipping Bill checklists, REID-scanner verification of seal integrity, ICES registration, RMS-directed inspections and re-sealing, issuance of LEO and movement by rail with shipping bill and gate pass. Balmer Lawrie is custodian, must provide verification and inspection facilities, publish tariffs, avoid extra charges, facilitate examinations, submit monthly DPD/DPE reports and bear terminal charges arising from its delays.

Kachha Bill of Entry processing: system appraisal, online duty payment, specified inspection and Out-of-Charge rules for urgent imports.
Processing of Kachha Bill of Entry (KBE) at Air Cargo Complex, Kolkata, prescribes that eligible urgent or special consignments be filed as Prior BE and be system appraised on declared contents with automated challan generation; online duty payment is required before out-of-charge. IFOs shall scan all packages and inspect a five percent random sample, verifying IGM/flight and requisite certificates. The shed Superintendent grants Out-of-Charge on verification of declarations and original documents, with manual night releases allowed pending next day system regularisation. All KBEs are audited within three days and round-the-clock processing is permitted except scheduled downtime.

EPCG prohibition on importing capital goods for power distribution confirmed, covering generation, transmission and distribution supply.
Clarification confirms EPCG authorisations do not permit import of capital goods for activities relating to the supply of electrical energy; transmission and distribution are treated as the same supply process, and Sr. No. 12 in Appendix 5F of FTP 2015-20 excludes capital goods for generation, transmission and distribution from EPCG eligibility.

Interpretation of 'receives' under section 56 - prior circular withdrawn pending issuance of fresh comprehensive guidance by tax authorities.
Circular No. 10/2018 relating to interpretation of the term receives in section 56 is withdrawn and shall be treated as never issued because the issue is sub judice and stakeholders have sought clarifications on related provisions; a fresh comprehensive circular on interpretation of receives and related section 56 provisions will be issued in due course after further examination.

Redemption procedure update: applicants must declare EDI and Non-EDI shipping bill counts when applying under Advance/EPCG authorizations.
Applicants seeking redemption under Advance and EPCG authorizations must declare the number of EDI Shipping Bills and the number of Non-EDI Shipping Bills on amended ANF-4F and ANF-5B; the Public Notice inserts a new declaration item in each form so that the forms explicitly capture the composition of shipping bills submitted in support of redemption requests.

GST treatment of Business Facilitator and Business Correspondent services clarified; uniform compliance directed across state tax formations.
Clarification addresses the GST treatment of services provided by Business Facilitators and Business Correspondents to banking companies, explaining application of the Department of Revenue's Circular to determine taxability, place of supply, consideration and the nature of intermediary services. The State tax authority directs all field formations to follow that Circular to ensure uniform implementation, assessment, classification and compliance in respect of GST on BF/BC services to banks under its delegated powers.