GST statement due date extension permits operators facing portal registration issues to file outstanding monthly outward-supply statements.
The Order declares a specific extended due date for furnishing the electronic statement required of operators who collected the prescribed amount but, due to technical registration difficulties on the common portal, could not file the monthly statements for October, November and December 2018; the Government inserts an Explanation fixing the due date for those months as the stated calendar deadline.

Extension of annual return deadline under AP GST: Explanation to Section 44 amended to permit later electronic filing.
The Order uses powers under section 172 to amend the Explanation to Section 44 of the Andhra Pradesh GST Act to substitute the previously specified due date with a later date, thereby extending the deadline for furnishing the annual return to address delays in the electronic filing system and enabling registered persons (except specified excluded categories) to file the annual return for the affected period.

Input tax credit extension permits late ITC claims where supplier uploaded details by the extended filing deadline.
The Order permits a registered person to take input tax credit after the usual post year return deadline for the first GST year where the supplier has uploaded the invoice details under section 37(1) by the due date for furnishing details for March 2019; it also allows rectification of errors or omissions in section 37(1) details after the September post year return deadline up to the due date for March 2019 (or the quarter January-March 2019).

Input tax credit extension permitted for delayed supplier uploads until the extended return filing deadline.
The Order temporarily extends time limits so registered persons may claim input tax credit for supplies of the 2017-18 year after the September return cutoff until the due date for furnishing upload details for March, provided suppliers have uploaded those details by that March deadline, and similarly permits rectification of return details after the September cutoff up to the March upload/quarterly deadline.

Annual return extension allows eligible registered taxpayers to file initial GST-period returns by the revised deadline.
The Government exercised its power to remove difficulties and inserted an Explanation to the annual return provision declaring that the annual return for the period 1 July 2017 to 31 March 2018 shall be furnished on or before 31 March 2019, addressing the inability of registered persons (excluding specified categories) to file earlier due to delayed electronic filing system availability.

Deemed exports: certificate requirement from accountant for supplies used in taxable manufacture, or no certificate if no input tax credit.
Where exports have already occurred after availing input tax credit on inputs used in manufacture of those exports, the supplied goods must be used in the manufacture and supply of taxable goods (excluding nil-rated or fully exempt supplies), and a chartered accountant's certificate to that effect must be submitted to the Chief Commissioner or an authorized officer; no certificate is required if input tax credit was not availed.

Exchange Rate Determination sets official rupee conversion rates for listed foreign currencies for import and export valuation.
Determination under section 14 of the Customs Act setting rupee conversion rates for listed foreign currencies, with separate rates for imported and exported goods, effective from the stated date and superseding the prior CBIC exchange rate notification; includes Schedule I (per unit rates) and Schedule II (rates per one hundred units) as the operative reference for customs valuation and compliance.

GSTR-3B filing deadlines require electronic returns and discharge of GST liabilities by each applicable due date.
FORM GSTR-3B returns for April, May and June 2019 must be filed electronically through the common portal by the twentieth day of the succeeding month. Registered persons must discharge tax, interest, penalty, fees and other amounts payable by debiting the electronic cash ledger or electronic credit ledger, subject to the statutory payment rules, no later than the applicable return-filing due date.

GSTR-3B due date extended for registered persons, with Jammu and Kashmir allowed an additional filing period.
Amendment prescribes staggered electronic filing deadlines for FORM GSTR-3B for January 2019: general returns to be furnished through the common portal on or before 22 February 2019, and returns for registered persons whose principal place of business is in Jammu and Kashmir to be furnished through the common portal on or before 28 February 2019.

E-way bill requirement: conveyance must carry specified documents and may generate a fresh e-way bill using a delivery challan when expired.
Directs the person-in-charge of conveyances carrying goods brought into the State through multimodal transport to carry a tax invoice or bill of supply, or a delivery challan where movement is not by supply, when in possession of an expired e-way bill and bill of coastal goods/railway receipt/airway bill. If goods cleared at the last in-State port/station/airport are to be moved to a different place than shown on the expired e-way bill, the person-in-charge must also carry a fresh e-way bill generated from a delivery challan by the recipient, together with the expired e-way bill, the coastal/railway receipt and the original delivery challan copy.

De-notification of Special Economic Zone land reduces the notified SEZ area after required procedural approvals and state concurrence.
Central Government exercises statutory power to de-notify 0.906 hectares from a sector-specific Special Economic Zone for Information Technology and IT-enabled services at Zamin Pallavaram, Tamil Nadu, citing developer proposal, State concurrence, and Development Commissioner recommendation under the proviso to sub-section (1) of section 4 of the SEZ Act and rule 8 of the SEZ Rules; the notification lists specific survey parcels removed and records the resultant SEZ area as 10.241 hectares.

Nomination of SEBI member: Government appoints Joint Secretary, Ministry of Corporate Affairs to replace outgoing member, effective immediately.
Central Government has nominated Shri K.V.R. Murty, Joint Secretary, Ministry of Corporate Affairs, as Member of the Securities and Exchange Board of India (SEBI) vice Shri Injeti Srinivas, under powers conferred by the Securities and Exchange Board of India Act, 1992, with immediate effect and until further orders.

Allocation of input tax credit by area clarified for construction services, and corrigendum makes the clarification operative.
The corrigendum clarifies that for services under clause (b) of paragraph 5 of Schedule II the credit attributable to taxable (including zero-rated) and exempt supplies shall be determined by the area of the construction which is taxable versus exempt, and it inserts that the order shall come into force with effect from the 1st day of April, 2019.

Corrigendum clarifying Residential Real Estate Project definition and adding floor space index for GST notification application.
Corrigendum corrects English version of a Rajasthan GST notification by amending table cross references to notification No. F.12(56)FD/Tax/2017 Pt I 49 (applicable to specified items against serial number 3) and by revising definitions: confirming that a Residential Real Estate Project (RREP) has commercial apartment carpet area not exceeding fifteen per cent of total carpet area, and adding a definition of floor space index (FSI) as the ratio of gross floor area to the land parcel size.

Definition of floor space index clarified; reverse charge obligation for specified services affirmed under the notification.
Corrigendum revises the English text to define floor space index (FSI) as the ratio of a building's total floor area to the size of the land parcel and affirms that tax on services in the specified sub-paragraphs remains payable under the reverse charge mechanism in accordance with the cited notification as amended.

Corrigendum to GST notification updates wording for affordable residential apartments and replaces the referenced notification number in English text.
Corrigendum prescribes three textual corrections to a GST-related state notification: inserting "as specified" after "affordable residential apartments" to clarify that category; completing an explanatory phrase to refer to the "supply of construction of" as a part of construction supply; and replacing an incorrect central tax notification reference in a table with the correct State notification reference number, directing that the original English notification be read with these corrections.

Corrigendum to notification corrects State Tax notification cross reference in the English version table of Rajasthan SGST notification.
The Finance Department corrigendum replaces, in the English-version table on page one (column three, line seven), the prior generic Central Tax notification reference with the specific State notification file reference F.12(56)FD/Tax/2017-pt-IV-173 dated 29th March, 2019, thereby correcting the State Tax notification cross reference in the Rajasthan SGST notification.

Input tax credit allocation for construction projects: carpet area ratios and project wise apportionment govern credit calculation and reversals.
Amendments clarify that value of assets means the entire business assets and establish project wise methods for apportioning and finally calculating input tax credit for construction services under Schedule II(b). They prescribe carpet area based ratios (E/F and related measures) and formulae (C3aggregate_comm, C3final_comm, Tefinal, Tcfinal, Afinal) to allocate common credit between exempt and taxable supplies and between residential and commercial portions, require reversals or credit claims via FORM GSTR-3B or FORM GST DRC-03 with specified timelines and interest consequences, mandate reasonable attribution where inputs span projects, and insert definitions and new procedural forms for assessment and demand summaries.

Income-tax rules amended: expanded disclosure obligations, updated ITR forms, and revised filing eligibility effective 1 April 2019.
The Income-tax (Second Amendment) Rules, 2019 (effective 1 April 2019) amend Income-tax Rules, 1962 by updating rule 12 and Appendix II: substituting "2018" with "2019"; expanding rule 12(1) to add filing/disclosure triggers (deductions under section 57, directorship, unlisted equity holdings, TDS assessability by another); revising clause (ca) proviso to require disclosure of foreign assets/accounts, foreign income, apportioned income under section 5A, multiple house ownership, high income, and brought forward losses; permitting super senior individuals to use SAHAJ or SUGAM; and substituting updated ITR forms and schedules.

Customs cargo-area infrastructure requirements allow specification of facilities for screening, examination, custody and handling of import and export goods.
Customs cargo-area infrastructure requirements permit the Board, Principal Commissioner of Customs, or Commissioner of Customs to specify additional equipment or facilities, having regard to the screening, examination, custody and handling of imported or export goods in a customs area. The amendment applies to the Handling of Cargo in Customs Areas Regulations, 2009, and takes effect from publication in the Official Gazette.