Government supported Line of Credit to finance Rwanda agricultural projects; exports must be India sourced, declared in EDF, AD banks to notify exporters.
A Government of India supported Line of Credit by Exim Bank to Rwanda finances exports of eligible goods and services for three agricultural projects, requiring the majority of contract value to be supplied from India and the remainder to be procurable from outside India. Shipments must be declared in the Export Declaration Form; the Agreement is effective from the stated date with a defined terminal utilization period. No agency commission is payable under the LoC, though exporters may remit commission from their own resources or EEFC balances after realisation, subject to extant instructions and AD Category I bank oversight. Directions are issued under FEMA.

Transfer of input tax credit on death of sole proprietor: successor may claim unutilized credit and assumes tax liabilities.
Clarifies that where a sole proprietor dies and the business is continued by a transferee or successor, the unutilized input tax credit in the transferor's electronic credit ledger may be transferred to the transferee under sub-section (3) of section 18 and rule 41; the transferee must obtain registration effective from the date of transfer, file FORM GST ITC-02 before seeking cancellation of the deceased's registration, and the transferor and transferee are jointly and severally liable for tax, interest or penalty due from the transferor.

Refund of accumulated input tax credit: alternative filing, debit requirement and processing steps for affected refund claims under GST rules.
Clarifies procedural mechanisms for claiming refunds of accumulated Input Tax Credit where reversals or supplier notifications affect eligibility. For cases where portal validation prevents claiming inverted-structure refunds after reversal, taxpayers must file under the "any other" category in FORM GST RFD-01A with required documents; the proper officer will calculate admissible refund, require debit from the electronic credit ledger via FORM GST DRC-03, and then issue refund order and payment advice. Late reversals attract interest and refund payment is conditional on reversal and interest payment.

Import quota allocation for pulses-application, capacity proof, and monthly reporting required under the specified import regime.
Prescribes annual import quantities for Peas, Moong dal, Urad dal and Pigeon Peas and prescribes an allocation regime: online applications by millers/refiners using ANF-2M with fee and self certified proof of refining/processing capacity; allocation by the Empowered Framework Committee based on processing capacity and applications, with quota distributed equally or up to applied quantity; monthly shipment arrival statements required and DGFT retains discretion to amend allocations.

Denotification of Customs Area removes designated CFS sheds and open areas from customs handling and jurisdiction.
Denotification removes specified covered and open areas from customs jurisdiction at the CWC Virugambakkam Container Freight Station on the warehouse operator's request; the Commissioner exercised statutory denotification powers to exclude particular sheds and open areas from handling customs cargo, quantified the de-notified and remaining customs areas, and set an effective date by Public Notice.

Composition scheme option: taxpayers may elect reduced state tax by filing specified GST forms and complying with procedural rules.
Registered persons opting to pay state tax at 3% under notification No.32/GST-2 must intimate the option in FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and furnish FORM GST ITC-03; new applicants may indicate the option in FORM GST REG-01 at registration. The option, once exercised for any place of business, applies to all other places of business under the same Permanent Account Number and takes effect from the start of the financial year or from the date of registration. Chapter II of the Rules applies mutatis mutandis to such persons, except as specifically modified.

Composition scheme option: procedural intimation and filings enable eligible taxpayers to adopt the prescribed composition tax regime.
Registered persons in Andhra Pradesh opting for the composition levy under the state notification must intimate the option in FORM GST CMP-02 and furnish FORM GST ITC-03 as per rule 3; applicants may indicate the option in FORM GST REG-01 at registration. The Andhra Pradesh GST Rules applicable to composition taxpayers apply mutatis mutandis to persons opting under the notification, the option applies across all places of business under the same PAN, and takes effect from the start of the financial year or from registration for new registrants.

Document verification requirement triggers rectification notice and potential IEC suspension unless deficiencies corrected within specified time.
Verification for online IEC applications requires RAs to confirm submitted address proof and cancelled cheque / Bank Certificate match prescribed documents. If variances are detected, RAs must email the applicant, allow a specified rectification period, and may suspend the IEC if deficiencies are not corrected. Modifications require payment of the usual modification fee. RAs must furnish a monthly report to the Policy-2 Division with a copy to the EDI Cell on IEC verifications and outcomes.

Recognition as Pre-Shipment Inspection Agencies: fresh enlistment invited with specified application, equipment details, and lease proof required.
Invitation for recognition as Pre-Shipment Inspection Agencies under Appendix 2G after IMC review; applicants (existing and new) must submit physical ANF 2L applications and may email copies, furnish instrument/explosive-detector details in the prescribed Excel format, indicate desired area of operation, and provide lease/rent agreements for head office and branch offices within the limited application period.

Weight variation rules: minor deviations ignored, moderate excess duties recovered manually, larger deviations trigger adjudication.
Deviation bands govern weighment-based assessment: up to 1% variance ignored; 1%-5% variance requires inclusion of the excess goods' value in assessable value and manual recovery of differential duty at the Customs House cashier with departmental comments and register entry, without initiating adjudication; variance exceeding 5% will trigger adjudication under applicable law. Marble blocks, slabs and restricted goods are excluded and continue to be dealt with according to law.

Metropolitan city definition aligned to municipal act clarifies GST territorial scope for tax administration purposes.
The Commissioner prescribes that the term metropolitan city of Kolkata used in the relevant GST notification shall have the same meaning as assigned in clause (9) of section 2 of the Kolkata Municipal Corporation Act, thereby clarifying the territorial extent for GST administration and compliance within the metropolitan area.

Fee payment compliance requires insolvency professionals and entities to file annual Form E/G electronically, including nil returns.
Insolvency professionals and insolvency professional entities must pay an annual fee to the Board at the prescribed rate on professional fees or turnover for the preceding financial year and submit the corresponding annual statement (Form E for IPs; Form G for IPEs) electronically by the annual deadline; submission is required even if no fees or turnover were earned, and payment and filing are conditions of registration or recognition under the Regulations.

Composition scheme option for small taxpayers may be exercised via specified GST forms with PAN-wide applicability.
Eligible registered persons may opt for the concessional composition rate by filing FORM GST CMP-02 selecting the "Any other supplier eligible for composition levy" category and furnishing FORM GST ITC-03; existing registrants had to file by 30 April, 2019. New applicants may indicate the option in FORM GST REG-01 at registration. The option applies to all places of business under the same PAN and is effective from the start of the financial year or from the date of registration. Chapter II of the Rajasthan GST Rules, 2017 applies mutatis mutandis, subject to these procedural provisions.

Composition levy option for eligible suppliers clarified; procedure and effectivity for all business locations under same PAN specified.
Clarification on opting to pay state tax under notification No. 377 F.T. [02/2019] requires eligible registered persons to file FORM GST CMP-02 (selecting "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 applies to all places of business under the same PAN and is effective from the financial year start or from the registration date. West Bengal GST Rules, 2017 Chapter II apply mutatis mutandis except as modified by the circular.

One-time DPT return filing required for receipts not treated as deposits; additional fee deferred until after portal deployment.
Companies other than government companies must file a one-time DPT return reporting outstanding receipts or loans not treated as deposits from 1 April 2014 to the date of notification publication within ninety days; deposit data must cover up to 31 March 2019. The additional fee under registration and fees rules will be levied only after thirty days from deployment of the DPT form on the MCA21 portal to avoid stakeholder inconvenience.

End Use Certificate requirements tightened for SCOMET exports: new proformas mandate technical detail, end use and non diversion certifications.
Amendment requires new standardized End Use Certificates (Appendix 2S(i), 2S(ii), 2S(iii)) for exports under the SCOMET Control List, substituting prior forms with immediate effect. Each appendix prescribes applicability by SCOMET category, fields for entity and item details, technical identifiers, explicit declarations of specific end use, non diversion and non retransfer without Government consent, mandatory authorised signatory contact information, and supplemental requirements for technology/software and Category 1 chemicals to enable post shipment verification and compliance with Chemical Weapons Convention obligations.

System audit framework for mutual funds requires annual independent IT system audits and exception reporting to regulator.
Requires annual systems audits for Mutual Funds/AMCs by independent CISA/CISM qualified or equivalent auditors covering integration of front/back office systems, NAV and fund accounting, financial reporting, unit holder administration, funds flow, regulatory compliance and access rights. Exception reports per Annexure 2 must be reviewed by the Technology Committee and AMC & Trustee Boards and communicated to SEBI within six months of each financial year; audit reports must be available for inspection.

Technology committee requirement for asset managers to review cyber resiliency and system audit frameworks strengthens operational oversight.
Mutual funds, AMCs, trustees, registrars and industry bodies must constitute a Technology Committee of technology-proficient experts, including at least one independent external expert experienced in the Mutual Fund/BFSI sector, to review the cyber security and cyber resilience framework of Mutual Funds/AMCs and to examine system audit aspects of AMCs, in accordance with the referenced regulatory guidance, thereby strengthening technology governance and operational risk oversight.

Exporters must submit self sealing permission applications and email shipment intimations in excel for export containers under self sealing procedure.
Exporters must apply for one time Self Sealing Permission using Annexure A with specified supporting documents and must intimate each instance of self sealing using Annexure B. The intimation must include permission reference, export date, approved premises address, goods description and quantity, ICD/port, destination, container and seal numbers if available, and whether an export incentive is claimed; intimations are to be sent in Excel format to the designated email address.

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.