Tax exemption notification for Mysore Palace Board: specified Palace income exempted subject to non-commercial and filing conditions.
Notification under section 10(46) of the Income-tax Act, 1961 notifies Mysore Palace Board, Karnataka, as exempt in respect of specified income comprising Palace income and proceeds, fees and charges under the Mysore Palace (Acquisition and Transfer) Act, rent from stalls let to Government agencies, and interest on those receipts, subject to conditions that the Board not engage in commercial activity, maintain unchanged activities and income nature, and file returns under clause (g) of sub-section (4C) of section 139.

Composition levy restrictions exclude manufacturers of ice cream, pan masala and tobacco goods under the Uttarakhand GST framework.
Composition levy was specified for an eligible registered person whose aggregate turnover in the preceding financial year did not exceed the prescribed threshold, allowing payment of tax in lieu of the normal levy under rule 7 of the Uttarakhand Goods and Services Tax Rules, 2017. The option was unavailable to manufacturers of ice cream and other edible ice, pan masala, and goods under Chapter 24 relating to tobacco and manufactured tobacco substitutes. The notification also adopts Customs Tariff Act classification principles and took effect from 1 April 2019.

GSTR-I filing due date set for small taxpayers under a special procedure for April-June 2019.
Registered persons having aggregate turnover of up to 1.5 crore rupees are subject to a special procedure for furnishing outward supply details in FORM GSTR-I. For the quarter April to June 2019, FORM GSTR-I is to be furnished by 31 July 2019. The time limit for furnishing returns or related details for July 2017 to June 2019 is to be notified separately in the Official Gazette.

Bill of supply clarification extends to composition taxpayers under the goods and services tax invoicing framework.
Clarification was issued on the invoicing requirement under the Uttarakhand Goods and Services Tax Act, 2017 for persons supplying exempted goods or services, or paying tax under the composition scheme. Such registered persons issue a bill of supply instead of a tax invoice, while persons outside that category must issue a tax invoice. The Order extends clause (c) of sub-section (3) of section 31 to a person paying tax under the referenced notification dated 09-04-2019.

Composition tax option for registered suppliers applies to eligible outward supplies with bill of supply and no input tax credit.
Composition-type state tax option is extended to registered persons making first supplies of goods or services or both up to an aggregate turnover of fifty lakh rupees in a financial year, subject to specified eligibility conditions. The registered person must pay state tax at three per cent on covered outward supplies, not collect tax from recipients, forego input tax credit, and issue a bill of supply with the prescribed endorsement instead of a tax invoice.

Textual amendment in GST notification omits "Explanation to" from specified clauses of a prior Uttarakhand notification.
A corrigendum to an earlier Uttarakhand SGST notification directs that, in Serial No. 10, Clauses (b) and (c), the words "Explanation to" are to be omitted. The amendment is limited to a textual deletion in the cited clauses of the prior notification and leaves the remaining notification unchanged.

Anti-dumping duty imposed on cast aluminium alloy wheels to counter dumped imports and protect domestic industry.
The Central Government imposes definitive anti dumping duties on cast aluminium alloy wheels used in motor vehicles originating in or exported from China PR, Korea RP and Thailand, based on review findings that dumping persists and causes material injury to domestic industry. Duties are specified in a schedule identifying tariff heading, origin/export, named producers and producer specific USD per kilogram rates, with higher residual rates for other producers and routes. The duty is effective for a fixed statutory period, payable in Indian currency, and conversion from USD uses the official exchange rate as of bill of entry presentation.

Rescission of anti-dumping notification cancels prior customs anti-dumping order, subject to prior actions preserved under statutory authority.
Rescission of Notification No. 21/2015-Customs (ADD) withdraws the prior customs anti-dumping directive using powers under the Customs Tariff Act and the rules for identification, assessment and collection of anti-dumping duty, subject to a savings provision preserving actions taken or omissions made before the rescission.

Paperless export scrip utilisation procedure: electronic registration and customs debit validation enable excise exemption subject to compliance.
Electronic paperless MEIS and SEIS scrips for ports enabled on the customs automated system are permitted subject to conditions: registration of the scrip with the Customs Authority; presentation of scrip details with supplier/manufacturer invoice specifying the jurisdictional Central Excise Officer and goods/duty particulars; electronic debiting by the Customs Authority with written advice to the Officer; an undertaking by the scrip holder to cover any short debit with interest; endorsement and validation of clearance particulars by the Officer; issuance of attested copies to holder and manufacturer; and entitlement to drawback or CENVAT credit against the debited and validated scrip amount.

Composition levy eligibility expanded with higher aggregate turnover threshold but certain manufacturers excluded under specific tariff items.
An eligible registered person with aggregate turnover in the preceding financial year not exceeding one crore fifty lakh rupees may opt for the composition scheme under the Punjab GST Rules, 2017; a reduced threshold of seventy-five lakh rupees applies in specified States for persons registered under section 25. Manufacturers of ice cream (tariff item 2105 00 00), pan masala (tariff item 2106 90 20) and all goods under Chapter 24 (tobacco and substitutes) are ineligible for composition. Customs Tariff Act interpretation rules apply to tariff classifications. The notification supersedes the earlier notification and has the stated commencement date.

Turnover-based GSTR-1 filing requirement for small taxpayers: quarterly furnishing deadline set for the specified quarter.
Notification requires registered persons whose aggregate turnover does not exceed the notified small taxpayer threshold to furnish details of outward supplies in Form GSTR 1. It prescribes a specific deadline for the April-June, 2019 quarter and states that time limits for furnishing details or returns for the months July, 2017 to June, 2019 will be notified later. The notification is effective from 7 March, 2019.

Rescission of tax notification revokes earlier notification, with effect from an earlier specified date and limited retrospective protection.
The Governor, on the Council's recommendation and being satisfied of public interest, rescinds Notification No. S.O.32/P.A.5/2017/S.11/2017 dated 30th June, 2017, except as respects acts or omissions prior to rescission, and declares the rescission to be deemed to have come into force from the 1st day of February, 2019.

Proviso substitution in Punjab GST notification revises statutory reference to Section 22 criteria, changing registration applicability under State law.
Amendment substitutes in the notification's proviso the prior reference to the constitutional provision with a reference to the first proviso to sub-section (1) of section 22 read with clause (iii) of the Explanation, thereby redirecting the statutory benchmark for the proviso's application; the amendment is declared to have come into force from the 1st day of February, 2019.

Tax rate specification: state calculation now follows the rate set by central rules, replacing the earlier formulaic wording.
The Punjab notification amends a June 2017 notification by substituting the prior tax-rate wording with the phrase "an amount of tax calculated at the rate specified in rule 7 of the Central Goods and Services Tax Rules, 2017:" thereby aligning the state's tax computation language with the central rules; the amendment is effective from 1 February 2019.

Commencement of Punjab GST Amendment: provisions appointed to come into force with specified sectional exceptions.
The Governor appoints the 1st day of February 2019 as the date on which the provisions of the Punjab Goods and Services Tax (Amendment) Act, 2018 shall come into force, except for clause (b) of section 8, section 17, section 18, clause (a) of section 20, sub clause (i) of clause (b) and sub clause (i) of clause (c) of section 28, which are excluded from commencement on that date.

Exemption from registration for small goods suppliers subject to specified exceptions including specified tobacco products.
Exemption from obtaining registration applies to persons engaged exclusively in supply of goods with aggregate turnover not exceeding forty lakh rupees, subject to exclusions: compulsory registrants; suppliers of listed goods (ice cream and other edible ice; pan masala; tobacco and manufactured tobacco substitutes); persons making intra State supplies in specified States and Union Territories; and persons opting for or maintaining registration under the Act.

State tax composition for first supplies by small registered persons restricts collection and input tax credit.
State tax is levied at a reduced composition rate on first supplies of goods or services made by registered persons meeting specified eligibility criteria, including turnover limits and exclusions for exempt, inter State, casual, non resident, e commerce mediated or annexure listed supplies. Eligible persons opting in cannot collect tax from recipients or claim input tax credit and must issue a bill of supply with a prescribed declaration. The reduced levy applies to all outward supplies covered by the notification, inward self assessed tax remains at applicable rates, tariff exclusions use Customs Tariff First Schedule interpretation, and the notification is effective from the first day of April, 2019.

Separate registration for multiple places requires distinct GST registrations, limits composition eligibility and enables transfer of ITC between registrations.
The amendment authorises separate registration for multiple places of business within a State or Union territory with conditions preventing mixed composition status and requiring inter-place supplies to be invoiced; establishes deemed suspension of registration on cancellation application or by officer order pending proceedings, prohibiting taxable supplies and returns during suspension; and creates a procedure for transfer of unutilised ITC to newly registered places via FORM GST ITC-02A, allocated by asset-value ratio and effective upon transferee acceptance on the common portal.

Corrigendum: English notification corrected to omit specified intra-State supply state list and renumber clause from (iv) to (c).
Corrigendum directing that the English text of notification F.12(56)FD/Tax/2017-Pt-III-166 dated 7 March 2019 be read with two corrections: omission of the phrase listing specified States and Union Territories described as persons engaged in making intra-State supplies, and replacement of "(iv)" with "(c)".

Innovators growth platform expands listing eligibility and prescribes investor accreditation, minimum offer rules and allocation mechanisms.
The amendments establish the innovators growth platform for listing technology intensive issuers, require specified investors to hold at least twenty five per cent of pre issue capital for two years as a condition of filing, define Accredited Investors and regulated investor eligibility including AML/CTF and registration criteria, prescribe accreditation procedures and caps on accredited investor holdings, and revise market mechanics including minimum public shareholding compliance, a prescribed minimum offer size, altered lot denominations, and proportionate allotment between institutional and non institutional investors.