Re-export without export declaration form: buyer must file Bill of Entry and banks may permit payments after due diligence.
Re-export of unsold rough diamonds from a Special Notified Zone may proceed without the Export Declaration Form if the lot is cleared at centres notified under the Customs Act; the buyer must file a Bill of Entry, and Authorised Dealer Category I banks may permit import payments after satisfying themselves of the bona fides and must maintain records. Other terms of the earlier circular remain unchanged.

Non-resident Rupee Accounts expansion permits rupee external commercial borrowings, trade invoicing and repatriation flexibility for nominees.
Expansion of Special Non-Resident Rupee (SNRR) Accounts to permit rupee external commercial borrowings, rupee trade credits, rupee trade invoicing, and business-related transactions of IFSC units outside the IFSC, with accounts maintained in banks in India; removal of tenure restriction for such SNRR accounts; and allowing amounts due to non-resident nominees of deceased account holders to be credited to NRE accounts or remitted abroad in addition to NRO credit.

GST registration drive targets unregistered traders through field surveys, help desks, seminars, and coordinated data mapping.
Special campaign launched to expand GST registration in Uttar Pradesh by identifying unregistered traders, collecting market-wise and block-wise data, and mobilising departmental field teams, local trade bodies, and prominent traders to encourage registration. The plan required preparation of lists of municipal areas, wards, gram panchayats and major markets; on-site visits to gather information on trader count, unregistered persons, business nature, principal goods or services, and estimated turnover; and entry of the collected data in an online module. It also provided for coordination with other departments to cross-check and map trading activity against the existing registration database, so that unregistered traders could be identified for outreach.

Electronic GST refund filing via FORM GST RFD-01 with ARN-triggered processing, PFMS single disbursement and statutory timelines.
With effect from 26.09.2019 all specified refund categories must be filed and processed electronically through FORM GST RFD-01; ARN is generated only after required uploads and ledger debits, after which the application is electronically transferred to the proper officer and the 15 day period to issue acknowledgement or deficiency runs from the ARN date. Provisional refunds (up to 90%) and final sanctions follow statutory rules; portal calculations for unutilized ITC refunds use the statutory formula, ledger balances and prescribed debit order, requiring GSTR 2A and Annexure B invoice statements; disbursement is by PFMS to validated bank accounts and interest applies if refunds exceed 60 days.

Optional annual return filing allowed for small taxpayers; portal accepts returns only until the prescribed due date.
Optional annual return filing for registered persons with turnover below the prescribed threshold allows composition taxpayers to file FORM GSTR-9A and other registered persons to file FORM GSTR-9 for FY 2017-18 and 2018-19 at their option before the due date; the common portal will not permit these filings after the due date. Taxpayers may voluntarily pay any short-paid tax or rectify ineligible input tax credit through FORM GST DRC-03 discovered during reconciliation.

Disclosure of loan defaults: listed entities must report interest or principal payment defaults within prescribed short timelines.
Listed entities with listed equity, convertible securities, NCDs or NCRPS must disclose defaults on loans from banks/financial institutions and on unlisted debt securities. Default means non-payment on the pre-agreed date or, for revolving facilities, an excess outstanding balance over sanctioned limit/drawing power for more than 30 days. Loan defaults continuing beyond 30 days must be disclosed promptly but not later than 24 hours from the 30th day; defaults on unlisted debt securities must be disclosed promptly but not later than 24 hours from occurrence. Specific per-instance and quarterly tabular formats and timing requirements are prescribed.

Electronic refund process via FORM GST RFD-01 enables fully online filing, ARN transfer and PFMS disbursement.
The Circular mandates a fully electronic refund workflow via FORM GST RFD-01 on the common portal: applicants must complete online statements, undertakings and uploads before generation of an ARN, which constitutes the date of filing and triggers electronic transfer to the jurisdictional proper officer. The portal issues electronic acknowledgement (FORM GST RFD-02) or deficiency memo (FORM GST RFD-03) within the prescribed period from ARN; deficiency requires refiling as a fresh application with automatic re credit of debited ledgers. Disbursement of sanctioned refunds is effected through PFMS after bank account validation, with procedures for provisional refunds, show cause/adjudication, re crediting ineligible ITC, documentation requirements, and ledger debit mechanics via FORM GST DRC 03 where applicable.

Optional annual return filing for eligible small taxpayers; portal closes filing after the due date and voluntary payment via DRC-03 permitted.
For registered persons with aggregate turnover not exceeding two crore rupees, annual returns for FY 2017-18 and 2018-19 are optional and may be filed before the due date; composition taxpayers may file FORM GSTR-9A and other eligible registered persons may file FORM GSTR-9, but the common portal will not permit filing after the due date. If a taxpayer discovers short payment of tax or ineligible input tax credit, they may voluntarily pay the tax through FORM GST DRC-03.

Restriction on Input Tax Credit limits credit claims when supplier invoice details are not uploaded; taxpayers must self assess and reconcile later.
Sub rule (4) of rule 36 restricts availment of ITC for invoices/debit notes not uploaded by suppliers under section 37; the restriction applies only to such invoices and excludes imports, reverse charge and ISD credits. The admissible ITC for non uploaded invoices is capped relative to the total eligible credit shown in uploaded invoices, calculated on a consolidated basis using auto populated FORM GSTR 2A as on the due date for suppliers' FORM GSTR 1. Balance ITC may be claimed later when suppliers upload invoice details, with monthly proportionate reconciliation.

New GST return tool testing: taxpayers invited to trial ANX-1/ANX-2 offline and online prototypes and provide feedback.
Introduction of the New GST return system requires taxpayer and practitioner participation in User Acceptance Testing of the GSTN's trial offline New Returns Tool and online prototypes of Form GST ANX-1 and Form GST ANX-2. The tools enable invoice-level uploading, HSN reporting, and matching between supplier-uploaded ANX-1 and recipient ANX-2 with prescribed edit, acceptance, rejection, and amendment controls; feedback through specified portals will be used to refine the tool prior to deployment.

Steel import monitoring system requires advance online registration and declaration in import filings; certain exemptions apply.
Import classifications for certain items in Chapters 72, 73 and 86 have been amended to be free subject to compulsory registration under Steel Import Monitoring System (SIMS). Importers must submit advance online information, obtain an automatic SIMS registration number on payment of the fee, and declare that registration in the Bills of Entry filed in ICES; Customs officers should not demand further documentary proof. SIMS excludes air freight consignments, covers multiple consignments per registration, applies to Advance Authorisation/DFIA/SEZ imports, and excludes temporary/FOC returnable steel racks.

GST refund applications must be filed electronically via FORM GST RFD-01; PFMS validates bank details for single disbursement.
From 26.09.2019 refund applications must be filed electronically in FORM GST RFD-01 with specified uploads; ARN is generated after complete filing and transfers the application to the jurisdictional officer for electronic acknowledgement or deficiency memo within 15 days. The portal computes refundable amounts for unutilized ITC using rule based formulae, debits electronic ledgers in a prescribed order, and disburses sanctioned refunds through PFMS after bank validation; provisional refunds, re credit, recovery and adjudication follow prescribed forms and undertakings.

Optional annual return filing allowed for eligible small taxpayers; portal closes submissions after the due date.
Notification 47/2019 makes annual return filing optional for eligible small registered persons for the specified years; composition taxpayers may optionally file FORM GSTR-9A and other registered persons may optionally file FORM GSTR-9 before the due date, after which the common portal will not permit filings for those periods. Taxpayers may self-assess and pay any short-paid tax or ineligible input tax credit at any time under section 73 using FORM GST DRC-03.

Jurisdiction of tax investigators extended to specified headquarters and zones, enabling enforcement where goods or vehicles are intercepted.
The order specifies jurisdiction for Bureau of Investigation officers: Headquarters and Zonal officers are assigned detailed territorial authority over specified circles, charges and the Large Taxpayer Unit for enforcement relating to business, storage and transportation of goods. Officers may enforce against any person or transporter whose goods or vehicle are intercepted within their territorial jurisdiction regardless of the transporter's principal place of business. For investigation purposes, including ITC investigation, officers have statewide jurisdiction insofar as investigations concern taxpayers whose principal place of business falls under the officer's territorial jurisdiction.

Territorial jurisdiction: charge-office officers may enforce movement-of-goods provisions against taxpayers irrespective of their local assignment.
Officers posted in a Charge Office are to exercise territorial jurisdiction corresponding to the Charge Office's territorial limits, and for enforcement relating to movement of goods they may exercise jurisdiction over any taxpayer involved in supply, receipt or transportation of goods within the State irrespective of the taxpayer's specific local jurisdictional assignment.

Territorial jurisdiction clarified for circle-office tax officers establishing operative boundaries for officers posted in Circle Offices.
The Senior Joint Commissioner of State Tax, the Joint Commissioner of State Tax, the Deputy Commissioner of State Tax, the Assistant Commissioner of State Tax and the State Tax Officer posted in a Circle Office shall exercise jurisdiction over the territorial jurisdiction of the respective Circle Office; the Order supersedes the earlier Order No.01/WBGST/PRO/17-18 to the extent inconsistent and takes effect from the commencement date stated therein.

GST jurisdiction allocation assigns taxpayers to geographic, sectoral, service, and e-commerce wards, with residual-area and transition rules.
Delhi GST jurisdiction is allocated through territorial wards in Zones 1 to 9, with specified localities, markets, industrial areas and commercial centres assigned to individual wards. Dedicated jurisdiction applies throughout Delhi for e-commerce and for identified high-taxpayer sectors. Special-zone wards cover taxpayers supplying works contract or services according to the relevant territorial zones, while a separate ward covers the right to use goods. Unspecified areas fall within the nearest ward, and taxpayers continue in existing wards until transferred under the revised allocation.

GST exemption for maritime training courses affirmed where courses yield statutory qualifications, subject to notification conditions.
Maritime training institutes and their Director General of Shipping-approved courses constitute educational institutions under GST because they provide education as part of a curriculum leading to qualifications recognised by law; consequently, services supplied by such institutes are exempt from GST subject to the conditions in the applicable exemption notification, with the position applying mutatis mutandis to corresponding IGST, UTGST and SGST entries.

GST liability on donor acknowledgements depends on absence of advertising and lack of quid pro quo.
Where a charitable organisation places a donor's name on its premises solely as an expression of gratitude or public recognition, without reference to the donor's business and without any obligation to provide a service in return, there is no supply for consideration and GST liability does not arise. The exclusion applies when the recipient is a charitable institution, the payment retains the character of a gift or donation, and the acknowledgement is philanthropic and not advertising.

Certificate of Origin authorization expanded: new agency authorised and regional chamber name updated, affecting Appendix listings.
Authorization is granted to a Delhi trade body to issue Certificate of Origin (Non Preferential) and is added to the Appendix list of authorised agencies. The public notice also amends the Appendix listings by changing a regional federation's recorded name from a combined state designation to a Telangana only designation, removing the prior entry and inserting the updated entry in the Handbook of Procedures.