Revocation of cancelled GST registration: one-time application allowed, conditional on furnishing outstanding returns within prescribed timeframe.
Persons whose registrations were cancelled for non furnishing of returns were given a one time opportunity to apply for revocation under RoD No. 05/2019, subject to provisos in rule 23. Applications are barred unless outstanding returns are furnished and amounts paid; where cancellation is effective from the cancellation order date, returns up to that date must be filed before applying and returns from cancellation to revocation must be furnished within thirty days of the revocation order; for retrospective cancellations the proviso permits applications despite portal restrictions provided returns for the period from effective cancellation to revocation are filed within thirty days of revocation.

Input tax credit utilization: integrated tax credit must be exhausted before using central or state credits; portal usage temporarily continues.
Integrated tax input credit must be completely exhausted before central or state/union territory input credits are used. Rule 88A allows integrated tax credit to be applied toward central and state/union territory liabilities in any order and proportion provided the entire integrated credit is first consumed. Illustrations show permitted allocations, and taxpayers may continue using existing common portal functionality until it is updated. Difficulties in implementation should be reported to the Commissioner; the circular is effective from the notified date.

Online Filing of Quality Complaints enables digital submission and tracking; parties may still pursue other legal remedies.
An online mechanism requires Indian or foreign entities to file quality complaints and trade disputes on the DGFT portal to jurisdictional Regional Authorities/SEZs and Indian Missions; a Unique Reference Number is generated and supporting documents may be uploaded. Regional CQCTD units and Missions will engage respondents, update status online, and facilitate amicable resolution. The process is reconciliatory in nature, parties retain freedom to pursue other remedies, and disputes solely between two Indian parties or two foreign parties are excluded.

Direct Port Delivery facility extended to major manufacturer importers at Adani Hazira Port with registration, 48 hour evacuation and reporting requirements.
Extension of the Direct Port Delivery (DPD) facility at Adani Hazira Port makes AEO holders and listed major manufacturer importers eligible, allows other manufacturer importers to apply to the Deputy Commissioner (DPD), and limits DPD to FCL containers under RMS facilitated Bills of Entry except where PGA sampling/NOC applies. The notice prescribes registration documents, 72 hour advance intimation and Bill of Lading requirements, 48 hour container evacuation from landing, stacking codes and terminal duties, OOC procedures at the DPD Facilitation Centre, handling of PGA/NOC and examination cases, and monthly reporting obligations.

Facilitation cell for Turant Customs expedites clearance of facilitated Bills of Entry across designated ports under FIFO.
Creation of a new Facilitation Cell at Custom House, Visakhapatnam to clear facilitated Bills of Entry for Visakhapatnam Port, Gangavaram Port and Visakhapatnam Air Cargo Complex; officers will grant Out of Charge when facilitated Bills of Entry reach the FIFO queue after registration by the importer/Custodian, and the Certificate of Origin will be verified by AC (Docks); implementation difficulties to be reported to AC/DC (EDI).

Transparency in SEZ governance requires zones to publish meeting agendas and minutes on their websites to improve access.
SEZs must publish the agenda and minutes of meetings convened under Rule 10 of the SEZ Authority Rules, 2009 on their respective zone websites to promote transparency and ease of doing business; zones are directed to ensure consistent online availability of these records as an administrative compliance obligation.

Electronic sealing for export containers: additional exporters granted self-sealing and factory-stuffing permissions under notified procedures.
The addendum authorises additional exporters, including AEOs and holders of self-sealing/factory-stuffing permission, to conduct self-sealing and factory stuffing of export containers at their registered stuffing premises in accordance with the Board circulars referenced; it attaches detailed lists of authorised exporters and confirms that all other terms of Public Notice No. 31/2017 and prior addenda remain unchanged.

Revocation of registration: one-time opportunity to apply, subject to filing outstanding returns and meeting portal conditions.
Clarifies that applicants seeking revocation of GST registration cancelled for failure to furnish returns must first furnish returns due up to the cancellation date and pay any amounts, and that returns for the period from cancellation to revocation must be filed within a prescribed short period; where cancellation is retrospective and the portal prevents past filing, an enabling proviso allows filing of revocation applications provided all returns for the retrospective period are filed within that same short compliance period after revocation.

Utilisation of integrated tax credit: exhaust integrated credit before using central or state credits, altering GST payment order.
The circular clarifies that input tax credit attributable to Integrated tax must be fully exhausted before any Central tax or State/Union territory tax credit can be utilised; after exhaustion, Integrated tax credit may be applied towards Central and State/UT liabilities in any order and proportion. It explains that this change responds to trade representations about imbalanced credit accumulation, provides an application matrix and illustrative allocations, and advises taxpayers that the common portal currently follows the pre-amendment order until updated, inviting implementation difficulty reports.

FPI investment in municipal bonds permitted, subject to State Development Loan investment limits and existing debt market conditions.
Foreign Portfolio Investors are permitted to invest in municipal bonds, and such investment shall be reckoned within the limits set for FPI investment in State Development Loans. All other existing conditions for FPI investment in the debt market remain unchanged; Authorised Dealer Category I banks must notify their customers. Amendments to the relevant Foreign Exchange Management Regulations were notified on April 18, 2019, and the directions are issued under the statutory regulatory framework.

Revocation of cancelled GST registration: central clarification requires use of specified procedure for filing revocation applications.
State tax officers are instructed to follow the Central GST Policy Wing's Circular No. 99/18/2019, adopting the Removal of Difficulty Order No. 05/2019 as the operative guidance for filing and processing applications for revocation of cancelled GST registration, to secure uniform implementation across Tripura under powers conferred by section 168 of the Tripura GST Act.

Revocation of cancelled GST registrations: limited opportunity subject to furnishing outstanding returns and portal constraints.
The circular clarifies that revocation of registration cancelled for non furnishing of returns is permitted only after all returns due up to the cancellation order are filed and dues paid; where cancellation is retrospective and portal constraints exist, the Rules allow an application for revocation provided all returns for the period from the effective cancellation date to the revocation date are filed within the prescribed period after revocation.

Input tax credit utilization clarified; officers instructed to follow central guidance for uniform GST administration and compliance.
Clarification on the utilization of input tax credit under GST: the Chief Commissioner directs subordinate tax officers to follow the Department of Revenue, GST Policy Wing circular annexed to the State communication and applies the State Act's conferment of administrative power to ensure uniform implementation of input tax credit administration across field formations.

Revocation of cancelled GST registration allowed if outstanding returns filed and intervening period returns submitted within a limited statutory period
Clarifies procedure for applying for revocation of cancellation of registration where cancellation arose for non furnishing of returns: when cancelled from the order date, all returns due up to that date must be furnished and amounts paid before filing the revocation application, and returns for the interim period between cancellation and revocation must be filed within thirty days of the revocation order; where cancellation is retrospective and the portal disallows post cancellation returns, a proviso permits application provided all returns from the effective cancellation date to revocation are filed within thirty days of revocation.

Utilization of Integrated tax credit must be exhausted first; allocation to central or state tax permitted thereafter with portal transition allowance.
The circular clarifies that Integrated tax credit must be fully exhausted before credit of Central tax or State/Union Territory tax can be utilized. It explains that the amended statutory order requires Integrated tax credit to be applied first to Integrated tax liability and then, subject to full exhaustion, to Central and State/Union Territory liabilities. Rule-based flexibility permits allocation of Integrated tax credit towards Central and State/Union Territory liabilities in any order and proportion so long as Integrated tax credit is exhausted first, and taxpayers may use existing portal functionality until it is updated.

IGST refunds: exporters must submit Concordance table for SB003/SB005 and rectify EGM for SB002/SB006 to enable sanction.
Exporters whose shipping bills (filed up to 15.11.2018) show SB003 and SB005 errors must submit all relevant documents including the Concordance table (Annexure A of Circular 05/2018-Cus) for sanction of IGST refunds; exporters with SB002 and SB006 errors must rectify their EGM errors to enable processing of their refunds through the Officer Interface.

Corrigendum: administrative order date corrected to amend a typographical error in the earlier office order.
Corrigendum to Order No. 04/WBGST/PRO/2019 dated 12.04.2019 corrects a typographical error: in the fourth line the date "28.06.2019" is to be read as "28.06.2017." The correction, issued by the Commissioner, State Tax, is an administrative rectification and does not alter the substantive provisions of the original order.

Transit interception procedure clarified for GST goods and conveyances, limiting detention and seizure to non-compliant consignments.
Procedural instructions govern interception of vehicles during transit, detention, release, and seizure of goods and conveyances under the GST framework. The circular amends an earlier mobile squad circular by substituting "three working days" with "three days" and revising FORM GST MOV-05 to record the date and time of release of goods and conveyance. Clarification is also issued that further physical verification is not to be undertaken after prior inspection unless specific information regarding tax evasion exists, and that detention or seizure is limited to goods and/or conveyances found in violation of GST provisions.

Sales promotion schemes under GST clarified through administrative circular for field-level implementation and officer guidance.
Clarification is issued regarding various doubts relating to sales promotion schemes under GST. The communication forwards the Central Board of Indirect Taxes and Customs circular on the subject and directs subordinate officers to be informed and to take action accordingly. It functions as an administrative intimation within the Commercial Tax administration and transmits the referenced GST clarification for implementation at the field level.

GST corrigendum communication circulates the corrected CBIC circular for information and necessary action by officers.
A corrigendum to CBIC Circular No. 76/50/2018-GST dated 31.12.2018 was circulated by the Commercial Tax authorities in Uttar Pradesh for information and necessary action by subordinate officers. The communication encloses the corrigendum dated 07.03.2019 and directs that officers be informed and action be taken in accordance with the corrected circular.