Director appointment procedure: depositories must forward new director nominations well before the incumbent Managing Director's last working day.
The amendment removes the words "selection" and "investor" from regulation 30(2) clauses (a) and (b), requires that the depository forward new names to the Board before two months from the last working day of the existing Managing Director, and inserts enumerated sub headings (I)-(V) in SECOND SCHEDULE, PART C to clarify procedure and director categories.

GST rule commencement notified for rule 138E, fixing the effective date for application under the state tax framework.
Rule 138E of the Uttar Pradesh Goods and Services Tax Rules was brought into force with effect from 21 June 2019. The notification appointed the commencement date for the provisions introduced by the Uttar Pradesh Goods and Services Tax (Twenty sixth Amendment) Rules, 2018, under the rule-making power conferred by the Uttar Pradesh Goods and Services Tax Act, 2017.

E commerce registration: designated proper officer to register online sellers without physical presence as tax collectors across states.
E commerce operators must register and collect tax at source; Rule 12(1A) permits operators without physical presence to specify the State for tax collection and a different State for their principal place of business. The Chief Commissioner designates the Deputy Commissioner (Audit), Vijayawada II Division as the Proper Officer for the State to register such non resident e commerce operators as tax collectors.

Online e-TDS/e-TCS submission: mandated registration, RPU/FVU preparation, DSC or EVC verification, and status-based validation.
Procedure prescribes online furnishing of e-TDS/e-TCS statements via the e-filing portal: registration with a valid TAN as Tax Deductor & Collector, preparation using RPU and validation using FVU, upload of a zip file and submission with DSC or EVC, e-Verification options including DSC or EVC, EVC generation modes (net banking, Aadhaar OTP with PAN linkage, pre-validated bank or demat account), and processing that yields status updates to Uploaded then Accepted or Rejected with reasons shown.

Input tax credit attribution for construction services determined by taxable versus exempt area, guiding GST credit apportionment.
Clarifies that for construction-related services covered by the relevant Schedule II entry, the input tax credit attributable to taxable supplies, including zero rated and exempt supplies, shall be apportioned on the basis of the area of the construction that is taxable versus the area that is exempt, thereby determining the extent of credit claimable.

Bill of supply requirement extended to persons paying tax under a specified Assam notification, clarifying invoice obligations.
The Order clarifies that the bill of supply provision in clause (c) of sub section (3) of section 31 of the Assam GST Act applies to persons paying tax under the State notification referenced, specifying that such persons must issue a bill of supply instead of a tax invoice; the Order is made under section 172 and is deemed effective from the earlier commencement date.

Real-estate input tax credit rules require project-wise final attribution, reversals and prescribed electronic assessment and demand procedures.
Real-estate ITC attribution and reversal are revised through project-wise carpet-area calculations for construction services. Common ITC and capital-goods credit are finally computed at completion or first occupation, with excess reversals made through FORM GSTR-3B or FORM GST DRC-03 and excess eligible credit claimable within the prescribed September return deadline. Integrated-tax credit must be exhausted before central, State or Union territory tax credit is used. Revised assessment, demand, payment, recovery, rectification and withdrawal procedures prescribe standard electronic ASMT and DRC forms.

Authority for Advance Ruling constituted; two members appointed and prior notification superseded, effective from the notified date.
The state government constitutes an Authority for Advance Ruling under the State GST law, appointing two members identified by office (Joint Commissioner of GST & Central Excise and Joint Commissioner Commercial Taxes), and declares that this notification supersedes the earlier departmental notification; the notification also specifies its operative commencement date.

Input tax credit and GST assessment procedures are revised for construction projects, recovery notices, and credit utilisation order.
The Assam Goods and Services Tax (Second Amendment) Rules, 2019 amend rules 41, 42 and 43 to clarify input tax credit treatment for construction-related supplies, including project-wise computation, reversal, final credit adjustment, and definitions relating to apartments, projects, promoters and carpet area. They also insert rule 88A on the order of utilisation of input tax credit, substitute rule 100 on assessments, substitute rule 142 on notices and demand recovery procedure, and revise the corresponding GST forms, including ASMT, DRC and CPD formats.

Real estate GST amendment expands tax entries for development rights, FSI, and long-term land leases for promoter-led projects.
Amends the Assam State tax rate notification by inserting entries for services supplied by transfer of development rights or Floor Space Index, including additional FSI, and for long-term lease of land of 30 years or more, where the land is used for construction of a project by a promoter. It also inserts definitions of apartment, promoter, project, Real Estate Project, Residential Real Estate Project, and floor space index, and gives the notification effect from 1 April 2019.

GST exemption for real estate inputs expands to TDR, FSI and long-term lease charges with reverse charge on unbooked apartments.
Amends Assam State Tax (Rate) notification to extend GST exemption for specified real estate sector services, including transfer of development rights, FSI and long-term lease upfront amounts used for construction of residential apartments by a promoter. The amendment prescribes apportionment formulas, provides for reverse charge tax liability on the un-booked residential portion at completion or first occupation, introduces deeming valuation rules, and expands key real estate definitions.

Real estate GST rate changes reshape apartment taxation, input tax credit reversal, and reverse charge conditions for ongoing projects.
Amends the Assam GST rate notification for real estate services by revising tax rates and conditions for construction of affordable and other residential apartments, commercial apartments, and other construction services. The notification prescribes one-time option requirements for ongoing projects, special valuation rules, and separate input tax credit adjustment formulas for REP and RREP projects. It also provides reverse charge treatment for shortfall in procurement from registered suppliers, special rules for cement from unregistered suppliers, and detailed definitions governing real estate project classification and valuation.

Composition levy turnover limit extended under Assam GST, with exclusions for specified manufacturers and special state thresholds.
Composition levy under section 10 of the Assam GST Act, 2017 is extended for an eligible registered person whose aggregate turnover in the preceding financial year does not exceed one crore and fifty lakh rupees, subject to a lower limit of seventy-five lakh rupees for specified northeastern and Uttarakhand registrations. The composition levy is not available to manufacturers of ice cream, pan masala, or tobacco goods, and the notification supersedes the earlier state tax notification while being deemed issued on 7 March 2019 and effective from 1 April 2019.

GSTR-1 filing due date for small taxpayers extended under special procedure for quarterly outward supply reporting.
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-1. For the quarter April-June, 2019, FORM GSTR-1 is to be furnished by 31 July, 2019. The time limit for furnishing the details or return for the months from July, 2017 to June, 2019 will be notified separately, and the notification is deemed to have come into force from 7 March, 2019.

Registration exemption for exclusive goods suppliers is limited by compulsory registration, specified goods, and interstate supply exclusions.
Exemption from registration under the Assam Goods and Services Tax Act was specified for any person engaged in exclusive supply of goods, subject to the aggregate turnover condition prescribed in the notification. The exemption does not apply to persons required to take compulsory registration, persons dealing in specified goods, persons making intra-State supplies in the notified special category States and Union territory, or persons who have opted for registration or intend to continue with registration under the Act.

Correction of terminology and suspension wording: places of business substituted and suspension language clarified, deposit wording corrected.
Corrigendum corrects terminology by replacing "business verticals" with "places of business" and "vertical" with "place of business"; it rephrases the suspension note to state that suspension of registration stands revoked with effect from a specified date; and it amends the pre-deposit requirement to refer to a pre-deposit of a portion of the disputed tax rather than the disputed admitted tax.

State tax terminology correction clarifies substitution of 'tax' with 'State tax' and adjusts numeric component expression accordingly.
Corrigendum to Notification No. 552-F.T. makes clarificatory textual amendments: it substitutes "tax" with State tax in a table entry, changes the textual reference from "eighteen" to "nine" in the same table, and amends Annexure III, Illustration 3 to express the total as "18 (9 + 9)", thereby indicating the split into two nine-unit State tax components.

Tax description corrected: "tax" changed to "State tax" and notation clarified in GST corrigendum.
Corrigendum to Notification No. 552-F.T. substitutes "tax" with "State tax" and replaces "eighteen" with "nine" in clause (ii) of the Table, and amends Annexure III, Illustration 3 by changing the final line reference from "18" to "18 (9 + 9)", clarifying the tax wording and notation.

Input tax credit adjustment required when registered person opts to pay under notification; unpaid credit balance to lapse after payment.
Registered persons who have availed input tax credit and opt to pay under this notification must debit their electronic credit or cash ledger an amount equivalent to input tax credit on inputs in stock, inputs in semi-finished or finished goods held in stock, and on capital goods as if apportionment provisions apply; after payment any remaining input tax credit balance in the electronic credit ledger shall lapse. The Assam GST Rules applicable to composition taxpayers shall, mutatis mutandis, apply to persons paying under this notification.

Revisional authority designation expanded: specified state tax officers authorised to exercise revisional powers across defined jurisdictions.
The notification authorises specified state tax officers to exercise the powers of Revisional Authority under the Goods and Services Tax framework. It designates that the Commissioner, Additional Commissioner, Joint Commissioner at Head Office, and Deputy Commissioner at Head Office have revisional jurisdiction throughout the state; Joint and Deputy Commissioners posted in a Range have jurisdiction over districts in that Range; and Deputy Commissioners in charge of a District, Excise, or Inspection have revisional authority within their districts.