Reverse charge liability: promoter must pay GST on specified unregistered-supplier receipts for project construction.
Reverse charge requires the recipient promoter to pay tax where goods or services received from an unregistered supplier constitute the shortfall from the minimum purchases a promoter must procure for construction of a real estate project; this covers specified goods and services, cement under the Customs Tariff heading, and capital goods supplied to a promoter on which tax is payable at the prescribed rate, with terms defined in alignment with the Real Estate (Regulation and Development) Act, 2016.

Reconciliation Statement requirement under GST: mandatory turnover and ITC reconciliation with auditor certification and electronic payment of additional liability.
The amendment inserts FORM GSTR-9C as a mandatory Reconciliation Statement to be filed per GSTIN, requiring reconciliation of audited financial statements with the Annual Return across turnover, tax liability and Input Tax Credit; it prescribes detailed adjustment categories, rate-wise tax reconciliation, auditor certification and an electronic mechanism to pay any additional liability identified.

Telangana GST rules amended: new registration details, signature exemptions for electronic documents, e-waybill restrictions, revised refund and annual return forms.
The Fourteenth Amendment updates Telangana GST Rules to (1) require collection registrants under section 52 to state the State/UT for collection (FORM GST REG-07 PART A) and the State/UT of principal place of business (PART B); (2) exempt supplier signature/digital signature for specified electronic invoices, bills of supply, consolidated invoices and electronic tickets issued under the Information Technology Act; (3) add procedural safeguards for revision under section 108 including notice in FORM GST RVN-01 and summary in FORM GST APL-04; (4) restrict furnishing PART A of FORM GST EWB-01 for return-defaulters subject to Commissioner's discretionary relief; and (5) substitute or revise multiple forms including FORM GST RFD-01, GSTR-9 series and GSTR-9C.

Exemption from reverse charge liability extended, deadline deferred and made retrospectively effective under state GST amendment.
The notification amends an earlier state tax rate notification by substituting the previously prescribed cut off date for the exemption from reverse charge liability with a later date, thereby extending the exemption period, and declares that the amendment is deemed to have come into force retrospectively from an earlier specified date.

Extension of GSTR-1 due dates for small taxpayers permits quarterly filing under a notified special procedure and schedule.
Notification extends quarterly furnishing of FORM GSTR-1 to a defined class of registered persons meeting an aggregate turnover threshold, allowing them to submit outward supply details for specified past quarters under a special quarterly procedure and lists corresponding extended last dates; time limits for monthly returns for the same period will be notified later in the Official Gazette.

Exemption from registration for casual handicraft suppliers: interstate supplies exempt subject to turnover, PAN and e way bill.
Exemption from registration is specified for certain casual taxable persons making inter State taxable supplies of handicraft goods either by reference to goods listed in the central notification No. 21/2018 Central Tax (Rate) or by reference to specified product categories with their HSN codes when produced predominantly by hand. The exemption is subject to availing the central notification benefit and that aggregate value of supplies, computed on an all India basis, does not exceed the aggregate turnover threshold for registration. Such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.

Investor Education and Protection Fund amendment broadens entities required to transfer funds and adds a banking law cross reference.
Amendment broadens the definition of entities required to transfer funds to the Investor Education and Protection Fund by substituting rule 2(1)(d to include the State Bank of India constituted under the State Bank of India Act, subsidiary bank as defined under the Subsidiary Bank Act, and any other entity mandated by its governing enactment; and inserts an additional cross reference in rule 3(2)(g to a sub section of the State Bank of India Act following the existing Banking Companies Act reference.

Customs duty postponement delays increased duties on specified imports from USA under amendment to existing customs notification.
Substitutes the date in the third proviso of Notification No. 50/2017 Customs to postpone the effective date for increased customs duty on specified imports originating in the USA; made under powers of the Customs Act, 1962 and the Customs Tariff Act, 1975 on the grounds of public interest.

Proper officer designation authorizes specific intelligence-division officers to conduct inspections and seizures of conveyances and consignments.
Notification under the Tamil Nadu GST Act designates officers in Intelligence Division, Chennai I as proper officers to exercise powers relating to inspection of conveyances and seizure, detention and incidental actions concerning consignments; it names State Tax Officers and Deputy State Tax Officers ordered by the Joint Commissioner and specific Central Intelligence Wing I officers to handle detained or seized conveyances where adjudication by roving squads was not completed, and states the notification is deemed effective from 29th June, 2017.

Input tax credit apportionment: revised project-level E/F calculation requires final adjustment and prescribed reversal or claim procedures.
Amendments require project-level apportionment and finalisation of input tax credit for construction services under Schedule II, paragraph 5(b), using specified E and F carpet-area formulas to allocate common credit between taxable and exempt supplies; final calculation is due before the September return following the year of project completion/first occupation, with excesses reversed in FORM GSTR-3B or FORM DRC-03 (with interest) or claimed as credit, and separate calculations for commercial portions and rules for multi-project use and transitional cases.

Acceptance of Deposits amendment updates reference dates to 31st March, 2019, fixing commencement and compliance timeline.
The Second Amendment Rules, 2019 fix temporal references in the Companies (Acceptance of Deposits) Rules, 2014 by substituting "the date of publication of this notification in the Official Gazette" with "31st March, 2019" and replacing "ninety days from the date of said publication of this notification" with "ninety days from 31st March, 2019," and provide that the amendment comes into force on publication in the Official Gazette.

Deadline extension for director disclosures: filing moved to 30th June of the immediate next financial year.
The Companies (Appointment and Qualification of Directors) Amendment Rules, 2019 amend the 2014 Rules by substituting the filing deadline in the relevant rule so that the specified director-related filing must be completed on or before 30th June of the immediate next financial year; the amendment takes effect upon publication in the Official Gazette.

Charge filing fee structure updated; delayed filings now attract escalated multipliers and ad valorem surcharges.
The amendment inserts a new provision prescribing staged additional-fee multipliers for delayed filing of charge documents, distinguishing charges created before and on/after 2 November 2018. It establishes a transitional uniform schedule of additional or ad valorem fees up to a cut-off date, and a revised schedule effective thereafter that differentiates Small Companies/One Person Companies from other companies by imposing higher multipliers and an additional ad valorem surcharge for longer delays, subject to prescribed maxima.

Registration of charges: amended rules permit late filing with prescribed fees and provide rectification and fee recovery mechanisms.
The 2019 amendment requires filing particulars of creation or modification of charges in Forms CHG-1 or CHG-9 within section 77 timelines on payment of prescribed additional or ad valorem fees; if the company fails to file, a charge holder who registers may recover fees from the company. The Registrar may, on satisfaction of sufficient cause for delay beyond thirty days, permit late registration within statutory extended periods on payment of applicable fees, with applications in CHG-1/CHG-9 supported by a director or company secretary declaration that intervening creditors' rights will not be adversely affected. The Central Government may, via Form CHG-8 under section 87, direct rectification of omissions or misstatements in charge records and extend time for filing satisfaction of charge where filing was not completed within 300 days.

Tariff value fixation updates: administrative substitution of valuation tables sets import values for listed commodities.
The Central Board of Indirect Taxes & Customs, under authority of the Customs Act, substitutes TABLE 1, TABLE 2 and TABLE 3 in the principal notification to fix tariff values for specified imported goods. The replacement tables specify commodity descriptions and corresponding tariff values in US dollars per metric tonne for edible oils, brass scrap, poppy seeds and areca nut, and unit values for gold and silver where concessional entries are availed.

Rescission of SEZ notification: de notification of IT/ITES SEZ area after no objection and recommendation process completed.
Rescission of the sector-specific SEZ notification for the 20.2345 hectare IT/ITES zone is enacted under the proviso to the relevant rule, following the proprietor's proposal to de-notify, the State government's no-objection, and the Development Commissioner's recommendation; the rescission preserves effects of actions taken or omitted before rescission.

Input tax credit apportionment based on taxable versus exempt construction area, covering zero rated and exempt supplies.
The Order clarifies that for construction services under paragraph 5(b) of Schedule II the input tax credit attributable to taxable supplies, including zero rated and exempt supplies, shall be determined by reference to the area of the complex, building, civil structure or part thereof that is taxable vis a vis the area that is exempt, under the removal of difficulties power.

Real estate input tax rules now require project-wise carpet-area based ITC allocation, reversals, and updated procedural forms.
Amendments clarify that value of assets includes entire business assets regardless of ITC availed; impose project-wise, carpet-area based E/F calculations for construction services under Schedule II(b) to determine final ITC allocation, reversal or claim (using FORM GSTR-3B or FORM GST DRC-03), include special treatment for commercial portions, capital goods and multi-project use, and add definitions for apartment/project/RREP. Procedural changes add Rule 88A on order of ITC utilisation and substitute rules and multiple GST DRC/ASMT forms to standardise notices, assessments, demands, rectifications and timelines effective 1 April 2019.

Tax liability on promoters for development rights and FSI arises at completion or first occupation; reverse charge applies.
Promoters receiving development rights or FSI, or taking long-term land leases for residential construction, are notified as registered persons liable to pay State tax on consideration paid in the form of construction services, monetary consideration, or upfront lease premiums relatable to such development rights/FSI, and on construction services supplied against such consideration; the tax liability arises on the earlier of issuance of the completion certificate by the competent authority or first occupation. Definitions for apartment, promoter, project, REP/RREP and FSI are provided and tax is payable under the reverse charge mechanism.

Taxable services: transfer of development rights and long term land leases enabling promoter construction are now taxable.
The notification adds taxable services: transfer of development rights or FSI (including additional FSI) and long term land leases (30 years or more) with upfront consideration and/or periodic rent, when supplied by any person for construction of a project by a promoter; effective 1 April 2019. Explanatory clauses insert definitions adopting the Real Estate (Regulation and Development) Act, 2016 meanings for "apartment", "promoter", and "Real estate project (REP)", define "Residential Real Estate Project (RREP)" by commercial carpet area threshold, and define "Floor Space Index" as gross floor area divided by land area.