Certified copies issuance: fee requirement and standardised five day processing with specified authentication and delivery options.
Certified copies of orders and circulars shall be issued by the Enforcement Department, EAD, Recovery and Refund Department or concerned operational department; parties to proceedings receive one certified copy free unless an acknowledged copy exists, in which case fees apply, and applications for recent orders may be free where no prior copy was issued. Any person may apply; an Assistant Manager or above with Division Chief approval shall, after verifying the original, issue the certified copy within five working days. Certified copies must state "Certified to be true copy", include certifying officer details, office seal on every page, date and page count, and each issuing division must serialise and record copies.

Extension of filing deadline permits CRA-2 submissions without additional fees for companies newly required to obtain cost audits.
Extension of the filing deadline and waiver of additional fees for companies newly required to obtain cost audits under the Companies (Cost Records and Audit) Amendment Rules, 2018, permitting affected companies to file e-form CRA-2 (intimation of appointment of cost auditor) without additional fees for the specified transitional period as approved by the competent authority.

Export authorisation validity extended for restricted non-SCOMET goods under FTP, increasing the permitted duration with immediate effect.
The Hand Book of Procedures of FTP 2015-20 is amended to revise paragraph 2.16(a)(i), increasing the validity period of export authorisations for restricted (Non-SCOMET) goods; the change, made under paragraph 2.04, takes immediate effect and updates the authorised duration for export licences under the FTP framework.

Paperless scrip issuance for MEIS/SEIS: online PDF scrips accepted for duty payment; transfers must be recorded on DGFT website.
Paperless issuance replaces RA issued hard copy MEIS/SEIS scrips for EDI ports from 10.4.2019: applicants apply online, receive approval notifications, and retrieve scrip PDFs via DGFT ECOM module using digital signature. Customs at EDI ports will accept PDF copies for debit after verifying ownership on the DGFT website without requiring security paper printouts. Transfers must be recorded by the current owner on the DGFT site before a transferee may use the scrip; simultaneous transfers are prohibited and no TRA will be issued for EDI to non EDI transfers. Non EDI/SEZ ports continue printed scrips.

Import of feed-grade maize under TRQ allowed with reduced customs duty for actual users; STE applications extended.
Import of feed-grade maize is permitted under the TRQ scheme with specific relaxations: a restricted TRQ allocation is authorised at a concessional customs duty for import by Actual Users only, trading imports are prohibited, and applications are invited from State Trading Enterprises with an extended submission deadline in relaxation of para 2.62 of HBP, 2015-20.

Registration deficiency: Failure to seek revocation of a cancelled GST registration can justify rejection of a fresh application.
Proper officers must compare FORM GST REG-01 details with prior registrations on the common portal to detect concealment. If a prior registration on the same PAN was cancelled under the conditions in clauses (b) and (c) of sub section (2) of section 29 and the applicant has not applied for revocation while those conditions persist, that failure is a "deficiency" under rule 9(2) and may justify rejection of the fresh registration under rule 9 read with rule 9(4). Absent convincing justification, the application may be rejected.

UPI-ASBA implementation timeline extended to ease phased transition and ensure stakeholder readiness for retail applications.
The circular extends the Phase I commencement date for implementing Unified Payments Interface (UPI) with Application Supported by Block Amount (ASBA) for retail public issue applications by three months, while Phase II and Phase III schedules remain unchanged and will begin after completion of the revised Phase I. Market intermediaries and other entities involved in public issue processing are directed to take required steps to comply, and the earlier November 1 circular is modified to that extent under the regulator's procedural powers.

Telegraphic Release Advice restriction: TRA facility withdrawn for MEIS/SEIS scrips issued from EDI ports except SEZ and non EDI ports.
TRA facility for MEIS/SEIS scrips issued from EDI ports is withdrawn for scrips issued on or after 10.04.2019, except where the port of registration is a Non EDI port or an SEZ port; this amendment to paragraph 3.08 of the Handbook of Procedure implements a procedural change removing the physical scrip transmission via TRA from EDI ports to non EDI and SEZ ports.

Appointment of Administrators: empanelment, mandated availability, and prescribed remuneration and procurement rules under SEBI regulations.
SEBI prescribes the appointment and empanelment of IBBI-registered Insolvency Professionals as Administrator under the Administrator Regulations, requiring selected IPs to remain on assignment and prohibiting withdrawal or surrender of registration during tenure. The Circular prescribes a detailed remuneration and fee framework derived with modifications from the Liquidation Process Regulations, includes additional fees for appointed professionals and incidental expenses as part of administration costs, permits Board discretion for higher fees, and mandates procurement rules for supporting professionals including open tender and publication requirements with a limited exception for cost-effectiveness.

IGST refund processing halts when Shipping Bill errors (EGM, GSTIN, invoice, or detail mismatches) prevent final scroll migration.
IGST refund under Rule 96 requires Shipping Bills to migrate from the IGST Temporary Scroll to the final Scroll; errors SB002 (EGM/stuffing), SB003 (GSTIN mismatch), SB005 (invalid invoice) and SB001 (Shipping Bill detail mismatches) block migration. Annexures list affected Shipping Bills; exporters must reconcile GSTR-1/GSTR-3B, submit mapping concordance and supporting documents to the IGST Refund Cell, use the HELP DESK for EGM errors, and where applicable file a Revised Refund Request to claim differential amounts. Manual officer processing for SB003/SB005/ supplementary refunds is limited to Shipping Bills filed up to the cut off.

Entity registration for sea manifest operations requires ICEGATE application and customs approval before commencing activity.
Registration on ICEGATE is required for entities operating under SCMTR 2018: the master applicant must submit entity details, authorised persons, intended operations and supporting documents; the application is routed to ICES where an officer with ENT_APR role verifies documents, may raise queries and approves the application, after which the entity can operate under the regulations.

Transfer of input tax credit after proprietor's death requires filing ITC 02 and shifts registration and liability to the successor.
Unutilized input tax credit of a deceased sole proprietor may be transferred to the person who continues the business by filing FORM GST ITC-02 on the common portal in respect of the registration to be cancelled; FORM GST ITC-02 must be filed before applying for cancellation and, upon acceptance, the specified credit is credited to the transferee's electronic credit ledger. The transferee must obtain registration from the date of transfer, indicate "death of the proprietor" in registration/cancellation forms, and will be jointly and severally liable for any tax, interest or penalty due from the transferor.

Custodianship extension under Customs Act permits continued custody of a CFS subject to handling regulations and Board instructions.
Extension of Custodianship under section 45(1) of the Customs Act, 1962 grants continued custodial authority over M/S Visakha CFS & Logistics Pvt Ltd from 26.04.2019 to 25.04.2029, subject to compliance with the Handling of Cargo in Customs Area Regulations, 2009 (as amended) and with instructions and guidelines issued by the Board and the Custom House.

Transfer of input tax credit on death of sole proprietor allowed to transferee if business continues, with prescribed filing steps.
Permits transfer of unutilized input tax credit in the electronic credit ledger to a transferee/successor when a sole proprietor dies and the business is continued. The transferee/successor must register-citing death of proprietor-and file FORM GST ITC-02 electronically before applying for cancellation, linking the transferor's GSTIN; upon acceptance, the specified unutilized ITC is credited to the transferee. The transferee/successor is jointly and severally liable for tax, interest or penalty due from the transferor, and the person who continues the business after death remains liable for outstanding liabilities.

Registration verification: officers may reject fresh GST applications when earlier cancelled registrations remain unrevoked and violations persist.
Proper officers must scrutinise fresh GST registration applications where an earlier registration on the same PAN was cancelled for non-compliance; concealment of material information or failure to apply for revocation when disqualifying conditions under section 29(2)(b) and (c) persist constitutes a deficiency under rule 9 and may warrant rejection. Officers should verify prior registration status and applicant particulars via the common portal and reject applications if explanations or documents are unsatisfactory and disqualifying conditions remain.

Refund of accumulated input tax credit: portal workaround permits filing under 'any other' with debit via electronic credit ledger required.
Where taxpayers reversed ITC in their returns but seek refund of accumulated ITC for the same period, they must file the refund application under the category "any other" in FORM GST RFD-01A for that tax period, furnish all required statements and declarations, and the proper officer will compute admissible refund under rule 89(5) of the HGST Rules, request debit from the electronic credit ledger, and then issue the refund order and payment advice. Late reversals may be made via FORM GST DRC-03 but attract interest; merchant exporter refunds under rule 89(4B) follow the same "any other" filing and debit procedure. Corrections after deficiency memos may be re submitted using the original ARN.

Restriction on import of peas and pulses imposed by notifications, coming into force on the specified commencement date.
Restriction on import of peas and pulses instituted through four notifications issued on 29 March 2019, with the restriction commencing on 1 April 2019 and applying to imports from that date; copies of the notifications are attached for trade and customs implementation.

Cancellation of LUT/BG: exporters must submit prescribed documents for verification to enable bond or guarantee cancellation.
Cancellation of bonds or letters of undertaking (LUT/BG) will follow documentary and, where selected, physical verification of exports and EODCs. Of 470 EODCs received, specified cohorts have been selected for verification (including four on DGFT prescription and twenty-two from the non prescribed group), thirty-one cases require deemed-export verification, and 413 cases are administratively accepted on submission of the original Advance Licence, EODC and a No Bond Certificate issued by DGFT. Affected licence-holders must submit required documents as per Annexure A of Public Notice No.11/2011 by the prescribed deadline to enable cancellation of BG/LUT.

Input Tax Credit transfer on death of a proprietor clarified for GST administration and applied under Uttar Pradesh law.
Input tax credit transfer after the death of a firm proprietor is clarified by reference to a Central GST circular, and the same clarification is made applicable under the Uttar Pradesh Goods and Services Tax Act and Rules. The communication forwards the circular for information and for corresponding action by subordinate officers, indicating that the state tax administration is to apply the stated position in the same manner.

New GST registration verification aligned with central circular for consistent application under the Uttar Pradesh GST framework.
Verification of applications for grant of new registration under the Uttar Pradesh Goods and Services Tax framework is aligned with the central circular on the subject. The facts and procedure stated in that circular are stated to apply under the Uttar Pradesh GST Act and Rules, and a copy is forwarded for implementation by subordinate officers.