Import restriction on cashew kernels: prohibition coupled with minimum CIF value threshold permitting limited imports above the threshold.
Amendment converts import policy for cashew kernels (broken and whole) from free to prohibited while prescribing minimum CIF values per kilogram and specifying that imports will be allowed if the CIF value exceeds a higher stated threshold, thereby instituting a minimum import price mechanism for the relevant ITC (HS) Chapter 8 entries.

Creation of Consumer Welfare Fund under state GST law establishes a dedicated head of account for consumer welfare.
Creation of a Consumer Welfare Fund under the State Goods and Services Tax framework by statutory power, with a specified Head of Account: "Development and Welfare Funds - Consumer Welfare Fund," to be maintained for receipts and expenditures related to consumer welfare.

Anti dumping duty extension on PVC resin suspension grade imports from China, Thailand and USA remains in force temporarily.
The Central Government has amended the prior anti dumping notification to extend the anti dumping duty on Poly Vinyl Chloride (Resin) Suspension Grade imported from China, Thailand and USA by inserting a provision that maintains the duty on goods specified at serial numbers 4, 11-28, and 32-34 of the table, keeping that duty in force up to and inclusive of 12th August 2019 unless revoked earlier, following a designated authority review recommending continuation.

Commencement of Rule 12 under section 164: state notification sets the rule to come into force following gazette publication.
The Government, under the powers of section 164 of the Jharkhand Goods and Services Tax Act, 2017, appoints 21 June 2019 as the date on which rule 12 of the Jharkhand GST (Fourteenth) Amendment Rules, 2018, shall come into force, by Notification No. 22/2019 - State Tax dated 11 June 2019, referencing prior publication in the Gazette and issued by the Secretary-cum-Commissioner.

Composition scheme compliance: quarterly CMP-08 statements and annual GSTR-4 returns required for notified tax option.
Amendments require returns due between cancellation and revocation of registration to be furnished within thirty days of revocation, including for retrospective cancellations. Taxpayers paying tax under the composition scheme or by availing the State notification must file quarterly self-assessed statements in FORM GST CMP-08 by the 18th day following the quarter and an annual return in FORM GSTR-4 by 30th April. Transitional rules mandate CMP-08 and GSTR-4 filings on withdrawal or cessation, FORM GST CMP-08 is inserted with verification and instructions, and FORM GST REG-01 is amended to record the notification option.

GST notification amendment: substitution of '10th' with '20th' alters specified entries and Annexure IV effective May.
Amendment substitutes the figures and letters "10th" with "20th" in the original notification: in the Table at serial number 3, items (ie) and (if) in column (5), and at both occurrences in Annexure IV; the Government invokes provisions of the Assam Goods and Services Tax Act, 2017 and declares the substitution effective from the stated date.

Quarterly tax payment procedure requires CMP-08 quarterly filing and annual GSTR-4 return, constituting deemed compliance with return obligations.
Composition scheme taxpayers or those availing the Kerala notification must file quarterly self-assessed tax statements in Form GST CMP-08 by the 18th of the month following each quarter and an annual return in Form GSTR-4 by April 30; submission of these forms constitutes compliance with the statutory return obligations for the relevant periods; the procedure applies from April 23, 2019.

Composition scheme reporting: quarterly CMP-08 statements and annual GSTR-4 required; cancelled registrations must file pending returns upon revocation.
Amendments convert the composition quarterly return into a statement-and-annual-return regime: registered persons paying under composition or availing a notification must submit quarterly self-assessed liability statements in FORM GST CMP-08 and an annual return in FORM GSTR-4; CMP-08 reports outward and inward supplies, tax, interest and payments and discharges liability; persons ceasing the notification benefit must file CMP-08 for the relevant period and an annual GSTR-4; REG-01 is amended to record election for the notification benefit.

Kerala GST rules amended: registration, e-invoice signature exemptions, EWB filing limits, refund and annual return form overhauls.
The amendment rules require non-physical presence applicants under section 52 to specify the State/UT in PART A and the principal place of business State/UT in PART B of FORM GST REG-07; remove certain job-worker wording in rule 45; exempt supplier signatures for electronic invoices, bills of supply, consolidated invoices and tickets issued under the Information Technology Act; insert rule 109B mandating service of FORM GST RVN-01 and issuance of summary in FORM GST APL-04 for revisional orders; impose restrictions on furnishing PART A of FORM GST EWB-01 for repeat non-filers; and substitute comprehensive refund (RFD-01/RFD-01A) and annual return (GSTR-9/9A/9C) forms with detailed statements, calculations, declarations and procedural instructions.

Rule reference correction replacing rule 138 with rule 138C in a state tax notification amending the published clause.
Correction of a state tax notification directing that the phrase "in rule 138" in clause (ii) of paragraph No.2 on the cited page of Notification No.28/2018-State Tax shall be read as "in rule 138C", amending the published rule citation in the official gazette.

Anti-dumping duty extension on paracetamol upheld temporarily by judicial order, pending further judicial determination and government review.
The Central Government, invoking powers under the Customs Tariff Act and anti-dumping rules and in pursuance of a judicial order, amended the prior extension notification by substituting the earlier expiry date with the court directed date, thereby temporarily continuing the anti-dumping duty on imports of Paracetamol from China PR pending final judicial determination.

Companies incorporation rules amended to replace Form INC-12 with Form INC-32 and add required form attachments.
The amendment replaces Form INC-12 with Form INC-32 (SPICe) in rule 19(1), substitutes "the memorandum" for "the draft memorandum" in rule 19(3)(a) and (b), revises Form INC-11's heading to reference section eight, amends the INC-32 heading to add incorporation provisions, omits the Section 8 license number item, and adds mandatory attachments including declarations in Form INC-14 and Form INC-15; the rules take effect on 15 August 2019.

Export permissions for river sand and stone aggregates to Maldives require state environmental clearances and nodal No Objection Certificates.
Amendment permits export of river sand and stone aggregates to the Republic of Maldives subject to annual quantity ceilings and issuance of a No Objection by CAPEXIL, which will monitor ceilings and report quarterly to DGFT. CAPEXIL must ensure suppliers hold appropriate clearances and that extraction is not from prohibited Coastal Regulation Zone areas. Exports also require environmental clearances or No Objection Certificates from the designated state nodal authority and remain subject to state legislation or judicial orders on mining.

Input tax credit allocation based on construction area clarified; taxable, exempt and zero-rated portions determine credit entitlement.
For services under clause (b) of paragraph 5 of Schedule II relating to construction, the amount of 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 compared with the area that is exempt.

Reverse charge liability on promoters for specified supplies from unregistered suppliers in real estate development projects.
Notification imposes reverse charge liability on promoters for specified supplies received from unregistered suppliers, covering shortfall supplies required by an earlier Punjab notification, specified cement supplies, and capital goods supplied for construction; it aligns key terms with the Real Estate (Regulation and Development) Act and defines project and FSI, and takes effect from the stated operative date.

Tax liability timing for promoters: State tax arises on completion certificate or first occupation for FSI and lease consideration.
Notification treats promoters receiving development rights, FSI, or long term land leases for construction as registered persons whose State tax liability on consideration (construction service, monetary payment, or upfront lease amount) and on supply of construction service in lieu of development rights arises on issuance of the completion certificate or on first occupation, whichever is earlier; aligns key terms with the Real Estate (Regulation and Development) Act, 2016; defines RREP and FSI; and confirms tax on specified services is payable on reverse charge basis under the prior Punjab notification.

GST exemption for TDR and lease premium tied to residential carpet area; reverse-charge applies to unbooked units at completion.
Amendment grants a GST exemption for transfer of development rights (TDR)/FSI and upfront long term lease amounts used for construction of residential apartments for sale, calculated by applying the ratio of residential carpet area to total carpet area. Promoters must pay tax on the proportion attributable to residential apartments that remain un booked at completion or first occupation on a reverse charge basis, with tax computed by a specified formula and subject to prescribed caps. Valuation of TDR/FSI transfers and un booked units is to be deemed equal to the promoter's nearest comparable apartment values.

Transport and Market Assistance scheme: updated eligible export destinations and added assistance rates for East Africa under TMA.
Amendment to the Transport and Market Assistance (TMA) scheme deletes clauses 7(i) and 7(ii), updates Annexure 2 with an expanded list of eligible export destinations by region, and adds a row in Annexure 3 establishing differential assistance rates for East Africa, including per TEU rates for normal and reefer containers and a per tonne air rate.

Exchange rate determination: notified foreign currency conversion rates for import and export goods effective early June 2019.
Determination of Rate of Exchange for listed foreign currencies into Indian rupees is prescribed for customs purposes, effective 7th June, 2019, superseding the prior CBIC notification except as to earlier actions. Schedule I sets rates per one unit of currency with distinct columns for imported and exported goods; Schedule II sets rates per 100 units with corresponding import and export rates, and the prescribed rates are to be used for valuation and related customs purposes.

Clearing corporation guarantee for commodity derivatives now mandated to ensure settlement and good delivery under amended regulations.
The amendment requires a recognised stock exchange that enters arrangements with multiple recognised clearing corporations to execute a multipartite written agreement ensuring interoperability, and inserts Regulation 43A obliging every recognised clearing corporation clearing commodity derivatives to guarantee settlement of trades, explicitly including good delivery, defined as delivery in proper form to transfer title and meeting contract quality and quantity specifications. Certain amendments are deemed effective from October 3, 2018.