Customs exemption for Light Combat Aircraft programme conditioned on authorised importer certification and restricted use.
Continues a customs exemption for goods imported for the Light Combat Aircraft Programme when imported by authorised works centres designated by a Ministry of Defence officer not below Deputy Secretary, provided the importer produces at import a list certified by the Aeronautical Development Agency that the goods are required for and will be used only for LCAP and are not manufactured in India, and certified by a Ministry of Defence officer not below Under Secretary that the imports are authorised; exemption ceases to have effect on or after 1 July 2019.

Extension of filing deadline: Form GSTR-7 returns by TDS deductors extended for March compliance to 12 April.
The Government extended the filing deadline for Form GSTR-7, applicable to persons required to deduct tax at source under the Sikkim GST framework, for the March 2019 tax period until 12 April 2019, under section 39(6) read with section 168 and rule 66 of the Sikkim Goods and Services Tax Rules.

GSTR-7 filing extension granted: deadline briefly extended to provide additional time for TDS deductor compliance.
The Commissioner authorised a short extension of the time limit for furnishing returns by persons required to deduct tax at source, specifically extending the filing deadline for FORM GSTR-7 for the month of March 2019 to accommodate additional time for compliance, pursuant to the enabling provisions of the GST statute and associated rules.

Anti-dumping duty extension on ductile iron pipes continued pending review following judicial order, and notification amended to extend period.
The Central Government has amended the principal anti-dumping notification to substitute the prior expiry date with a later date, thereby extending the anti-dumping duty on ductile iron pipes originating in or exported from China PR. The amendment is limited to paragraph 3 of Notification No. 23/2013-Customs (ADD) and follows a designated authority review that did not recommend continuation, and a judicial order staying that finding and directing an extension for an appropriate period.

TDS deductors deadline extended for GSTR-7 filing; statutory filing date briefly deferred under CGST procedural powers.
The Commissioner extends the time limit for furnishing FORM GSTR-7 by registered persons required to deduct tax under section 51, authorising a short, specified extension of the statutory filing deadline for the monthly GSTR-7 return for March 2019 under sub-section (6) of section 39 read with section 168 of the Act and rule 66 of the CGST Rules.

Filing requirement: March outward-supply GSTR-1 must be submitted electronically via the common portal by the deadline.
The notification amends an earlier notification to insert a proviso requiring details of outward supply in FORM GSTR-1 of the Sikkim Goods and Services Tax Rules, 2017 for the month of March, 2019 to be furnished electronically through the common portal by the specified deadline, under the authority of section 37(1) proviso and section 168 of the Sikkim GST Act, 2017.

GSTR-1 filing deadline extended for March returns; electronic submission required via common portal for specified taxpayers.
An inserted proviso to the existing notification requires that details of outward supply in FORM GSTR-1 for March, 2019 be furnished electronically through the common portal on or before 13th April, 2019, thereby amending Notification No. 21/2018-C.T./GST under the statutory authority cited.

GSTR-1 filing deadline extended for large taxpayers to a later date for March return by notification.
The Commissioner, under the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017, inserted a proviso into Notification No.44/2018 Central Tax to require that details of outward supply in FORM GSTR-1 for March 2019 be furnished electronically through the common portal by the revised date specified in Notification No.17/2019, effecting a temporal change to the filing obligation for taxpayers meeting the notified aggregate turnover threshold.

Extension of GSTR-7 filing deadline for March returns; deadline administratively extended under GST return-filing powers.
Extension of filing deadline for Form GSTR-7 for the March 2019 tax period: the time limit for furnishing the return by a registered person required to deduct tax at source under the GST regime is administratively extended to a later date in April 2019, issued pursuant to statutory authority empowering modification of return-filing time limits.

Extension of GSTR-1 filing deadline for specified taxpayers allows extra time to furnish outward supply details electronically.
Extension of the deadline for furnishing FORM GSTR-1 permits taxpayers meeting the aggregate turnover threshold to furnish details of outward supplies for March, 2019 electronically through the common portal by the extended date, effected by inserting a further proviso into the earlier notification under the State GST Rules.

Tax notification correction clarifies serial references and defines Residential Real Estate Project and floor space index.
Corrigendum to Notification No. 7/2019-State Tax (Rate) corrects the wording "serial No. (3)" to "serial number 3 in the Table" for Sl. Nos. 1 and 2, and replaces Explanation serial no. (iv) to define Residential Real Estate Project (RREP) as a project where commercial apartment carpet area does not exceed fifteen percent of total apartment carpet area, and to define Floor Space Index (FSI) as the ratio of a building's total floor area to the size of the land.

Floor Space Index defined; reverse charge applies to specified services under the state tax notification.
The corrigendum to Notification No. 6/2019 replaces Explanation (vi) to define floor space index (FSI) as the ratio of a building's total floor area (gross floor area) to the area of the land on which it is built, and adds that tax on services covered by sub paras (i) and (ii) of paragraph 1 must be paid under the reverse charge mechanism in accordance with Notification No. 13/2017 State Tax (Rate), as amended.

Correction to GST notification clarifies description of affordable residential apartments and inserts 'construction of' in explanation.
Corrigendum to Notification No. 3/2019 - State Tax (Rate) effects two textual amendments in the English version: in Sl. No. (ii)(b)d, column (5) replace "affordable residential apartments" with "affordable residential apartments as specified"; and in Sl. No. (iii)(v), explanation (xiii) replace "(a) part of supply of construction" with "(a) part of supply of construction of".

Input tax credit allocation clarified: project level computation, reversal and finalisation rules for real estate supplies under Bihar GST.
The amendment prescribes project level computation and finalisation of input tax credit for construction services by using carpet area based apportionment (E/F) to allocate common credit between exempt, partly exempt and taxable supplies; it mandates reversal or claiming of excess credits in specified returns or through FORM GST DRC 03, requires assignment of inputs used across projects on a reasonable basis, and inserts related explanatory definitions and calculation rules.

Special Economic Zone area notification increases Kokapet SEZ by adding specified survey parcels, amending the notified SEZ boundary.
The Central Government, invoking the proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, notifies inclusion of specified survey parcels in Kokapet Village into the sector specific IT/ITES Special Economic Zone, recording the additional land by survey numbers and amending the SEZ's notified total area accordingly.

SEZ de-notification reduces zone area under Special Economic Zones Act following state approval and commissioner recommendation.
The Central Government, invoking the Special Economic Zones Act and Rule 8 of the SEZ Rules, de-notifies 13.286 hectares from the sector-specific SEZ at SIPCOT Industrial Area, Sriperumbudur, specifying resultant SEZ area as 133.635 hectares and listing the survey numbers and hectare allocations for the deleted parcels.

Composition scheme for service suppliers: eligible small taxpayers pay combined concessional tax under prescribed conditions.
A composition scheme allows qualifying registered suppliers whose aggregate turnover in the preceding financial year is within the prescribed threshold to pay concessional State and Central tax at specified rates on qualifying first supplies up to the aggregate limit, subject to conditions excluding inter State supplies, certain categories of persons, supplies through specified e commerce arrangements and specified excluded goods; suppliers under the scheme must not collect tax, cannot claim input tax credit, must issue a bill of supply with a required declaration, and remain liable for tax on inward supplies under reverse charge.

Appointment of committee members: designated Central and State Government officers named to the State Level Committee on Anti-Profiteering.
Amendment to the composition of the State Level Committee on Anti-Profiteering under rule 123 substitutes clauses (a) and (b) to designate the Principal Commissioner, CGST & Central Excise, Jaipur, CBIC as the Central Government officer member and the Additional Commissioner (MEA and Tax Compliance), Commercial Taxes Department, Rajasthan as the State Government officer member.

Income tax exemption under section 10(46) grants specified income relief to Kerala Headload Workers Welfare Board with conditions.
Notification recognises Kerala Headload Workers Welfare Board, Kochi as entitled to exemption for specified incomes including grants, levies, registration fees, employer deposits, member contributions, wages under the scheme, interest on advances, and interest on these receipts, subject to conditions that the Board not engage in commercial activity, maintain unchanged activities and income nature, and file returns as required under clause (g) of sub-section (4C) of section 139; applicability spans assessment years 2020-2021 to 2024-2025.

Tax exemption for state electricity regulatory commission: specified grants, fees and interest exempt subject to conditions.
Notification under clause (46) of section 10 notifies Telangana State Electricity Regulatory Commission, Hyderabad in respect of specified income: grants and loans from the Government of Telangana; fees and sums received under the Electricity Act, 2003; and interest on those amounts. The notification is subject to conditions that the Commission shall not engage in commercial activity, its activities and the nature of specified income remain unchanged, and it files its return of income under clause (g) of sub section (4C) of section 139. It applies for assessment years 2020 2021 to 2024 2025.