GST jurisdictional allocation of Uttar Pradesh taxpayers classified between Central and State authorities by turnover threshold.
Taxpayers registered in Uttar Pradesh are allocated between the Central Government and the Government of Uttar Pradesh for GST administration on the basis of turnover, in separate jurisdictional lists for taxpayers above and up to Rs. 1.50 crore. The order records annexures identifying taxpayers assigned to Central jurisdiction and State jurisdiction, and states that the lists may be viewed on the departmental GST portal under the taxpayer jurisdiction tab.

VAT assessment pendency clearance directed through workload transfer, RSA generation, and strict time-bound disposal schedules.
Pending VAT assessment cases for 2016-17 and 2017-18 are to be disposed of expeditiously through RSA generation, reassignment of cases where pendency is high, and completion within the prescribed timelines. Special Investigation Branch cases for both years are also subject to separate disposal deadlines, and transfers of cases must be reported to headquarters within the specified period. The circular emphasises strict compliance and coordinated workload distribution to clear VAT pendency.

Foreign currency accounts access: re insurance and composite insurance brokers may hold non interest accounts for business transactions.
Re insurance and composite insurance brokers registered with the insurance regulator may open and maintain non-interest bearing foreign currency accounts with Category I Authorised Dealer banks in India for transactions in the ordinary course of their business; Authorised Dealers must inform constituents and the Master Direction on Deposits and Accounts will be updated to reflect this change, subject to other legal permissions.

Extension of Pre shipment Inspection Agency recognition-validity for Appendix 2G agencies extended to cover expirations on or before June 30.
The Director General of Foreign Trade, invoking paragraph 2.04 of the Foreign Trade Policy, relaxes Para 2.55(d) of the Handbook of Procedure and extends recognition validity of Pre shipment Inspection Agencies listed in Appendix 2G whose three year tenure is complete or whose recognition would expire on or before 30.06.2019, such that their validity is continued up to 30.06.2019.

Risk-based capital requirements require clearing corporations to maintain liquid net worth meeting a computed multi-risk formula and statutory minimum.
The circular prescribes a layered risk based capital framework for recognized clearing corporations: capital for counterparty credit risk (via Core SGF contribution), business risk (CCP specific estimate subject to a floor linked to operating expenses), orderly wind down or recovery (funding a recovery/wind down plan covering a specified minimum time span), and operational and legal risks (a buffer proportionate to the aggregate of other components). CCPs must maintain liquid net assets funded by equity equal to the computed aggregate or a statutory minimum, use audited annual statements for expense calculation, certify quarterly compliance, and promptly notify SEBI if net worth falls below the threshold.

Paperless MEIS/SEIS scrips now transmitted electronically; usable only at EDI ports and verified via DGFT portal.
Physical MEIS/SEIS duty credit scrips for EDI-registered exports are replaced by electronic transmission from DGFT to ICES; Customs will register, assess and debit scrips in ICES on presentation of scrip identifiers, with ownership verified via the DGFT website, and proper officers verifying electronic debits instead of inspecting security-paper copies. Paperless scrips will not receive TRA and thus cannot be used at non-EDI ports; physical scrips and TRA remain for non-EDI ports.

Separate BSDA limit for debt securities exempts small debt holdings from AMC and caps annual charges for modest balances.
Revision of the Basic Services Demat Account (BSDA) charging structure provides separate treatment for debt securities and other holdings: small-value debt holdings are exempt from annual maintenance charges while modest higher holdings incur a capped AMC; a lower exemption threshold and similar cap apply to non-debt holdings. Depositories must amend bye-laws and report implementation by participants.

Tax audit deadline set for selected 2016-17 cases, requiring completion by the specified date.
Tax audit of cases selected for the year 2016-17 was required to be completed by 30.06.2019. The earlier circular did not specify the final date for submission of the tax audit report to the assessing authority, and the present direction supplied that deadline for completion in all respects. The instruction also referred to the GST regime and the need for expeditious completion of pending VAT-regime cases.

Turant Customs reform for Ease of Doing Business to streamline cross border trade; stakeholders to follow phased implementation.
Turant Customs is a next generation, phased reform package instituted to improve India's ranking in the Trading Across Borders category of the Ease of Doing Business index; it is set out in Board's Circular No.09/2019 Customs (copy enclosed) and will be implemented over the coming months to streamline customs processes. Customs Brokers, Exporters, Importers and other stakeholders are directed to note the circular and to report any implementation difficulties to the issuing Commissioner.

Option to pay tax: field formations must follow central clarification to ensure uniform implementation under state GST powers.
The circular directs that clarifications in Department of Revenue, Tax Research Unit Circular No. 97/16/2019-GST dated 05.04.2019 on the option to pay tax under Notification No. 2/2019-CT(R) dated 07.03.2019 shall be followed by all state tax officers. Using powers under section 168 of the State GST Act, the Chief Commissioner mandates uniform application of those clarifications across field formations.

Paperless duty credit scrips: electronic issuance and ICES debiting replace physical production for EDI-registered export scrips.
MEIS/SEIS duty credit scrips issued with an EDI port as port of registration will be issued electronically and transmitted to the Customs ICES system; owners or authorized representatives must present scrip identifiers to the proper officer, ownership will be verified via the online scrip record, and all debits will be made and verified in ICES only. Paperless scrips for EDI ports will not receive a transferable document authorising removal and cannot be used at non-EDI ports, while physical scrips will continue to be issued for non-EDI ports.

Deferred duty payment: intimation to AEO Programme Manager with required copies enables importers to avail the deferred payment facility.
An eligible importer must intimate intention to avail deferred duty payment to the Principal Commissioner or Commissioner of Customs for the port of clearance; Circular No. 52/2016 provides that an intimation addressed to the AEO Programme Manager, with a copy to the Principal Commissioner(s)/Commissioner(s) of Customs having jurisdiction, shall be considered as the required intimation, and such submission with copies to the Deputy Commissioner (Import Shed) is sufficient to avail the deferred payment facility.

Deferred duty payment: intimation to AEO Programme Manager with copy to Commissioner suffices to avail the facility.
An eligible importer seeking deferred duty payment must intimate the Principal Commissioner or Commissioner of Customs of its intention; an intimation addressed to the AEO Programme Manager with a copy to the Principal Commissioner(s) or Commissioner(s) of Customs (and where relevant the Deputy Commissioner (Import Shed) having jurisdiction) is to be treated as a valid intimation to avail the deferred payment mechanism, after which the Commissioner may, on satisfaction of eligibility, permit duty payment by the due dates specified in the Rules.

Composition option for small suppliers clarified; prescribed intimation and registration steps and PAN-wide applicability outlined.
Clarification explains that a registered person eligible to opt for the option to pay State tax @ 3% must intimate the option in FORM GST CMP-02 selecting the category "Any other supplier eligible for composition levy," and furnish FORM GST ITC-03; new registrants may indicate the option in FORM GST REG-01. The option for any place of business under a PAN applies to all places under that PAN, and Chapter II of the Goa GST Rules applies mutatis mutandis except as modified by the circular.

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.

GST registration cancellation requires prompt processing, final-return compliance, and settlement of stock-related tax liabilities before closure.
GST registration cancellation applications in FORM GST REG-16 are to be accepted unless incomplete or, in a business transfer, the successor entity lacks GST registration. Cancellation takes effect from the date sought, but not before the application date. Cancellation does not extinguish tax liabilities. A final return in FORM GSTR-10 remains required, and the taxpayer must discharge the higher of stock-related input tax or output tax liability. Failure to file the final return may result in notice and assessment, subject to deemed withdrawal of assessment on timely filing.

GST exemption for residential religious, spiritual and yoga programmes depends on their predominant purpose rather than bundled boarding and lodging.
GST exemption covers participation fees and residential programme charges, including boarding and lodging, when the primary and predominant purpose is advancement of religion, spirituality or yoga. Trusts that merely or primarily provide accommodation or food and drinks for consideration, including donations, undertake taxable activities. Fitness camps and classes such as aerobics, dance and music are likewise taxable.

College hostel mess catering under GST follows the educational-institution food-service rate framework and notified rate entries.
GST treatment of food or drink supplied through a mess or canteen in an educational institution, including a college hostel mess, falls within the catering-services rate framework. Food and drink supplied by Indian Railways, its catering company, or their licensees in trains or platform-based static units is subject to GST at 5 per cent without input tax credit, under a separate rate entry aligned with the corresponding central position.

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.