GST reverse charge on development rights and long-term land lease expands for real estate projects and promoters.
Further amendment to the Uttarakhand GST reverse charge notification inserts entries covering transfer of development rights or floor space index, including additional FSI, and long-term lease of land for construction of a project by a promoter. It also adds definitions for apartment, promoter, project, Real Estate Project (REP), Residential Real Estate Project (RREP), and floor space index (FSI), by reference to the Real Estate (Regulation and Development) Act, 2016 and by prescribing the commercial area threshold for an RREP.

GST exemption for development rights and long-term lease charges in residential apartment projects is expanded with reverse charge rules and valuation methods.
Uttarakhand SGST exemption notification is amended to extend specified exemption and reverse charge treatment to transfer of development rights or FSI and to upfront lease amounts used for construction of residential apartments for sale, subject to completion-certificate or first-occupation conditions. The amendment also prescribes computation of exempt and taxable portions for un-booked apartments, caps reverse charge tax for affordable and non-affordable residential apartments, fixes the point of State tax liability, and inserts definitions governing apartments, promoters, projects, carpet area, booked apartments, and floor space index, with effect from 1 April 2019.

Real estate GST rate amendments revise apartment classifications, input tax credit conditions, and transitional valuation rules for ongoing projects.
Amends the Uttarakhand SGST rate notification for real estate construction services from 1 April 2019 by restructuring the tax entries for affordable residential apartments, other residential apartments, commercial apartments and works contract services. It introduces conditions on payment in cash, input tax credit restrictions, registered-supplier thresholds, reverse charge on shortfall and special treatment for cement from unregistered suppliers. The notification also provides valuation rules for development rights and FSI, expands definitions for project and apartment categories, and sets out transitional input tax credit calculations and a one-time option for ongoing projects.

Reverse charge mechanism for promoters covers project shortfall supplies, cement, and capital goods in real estate projects.
Reverse charge applies to specified supplies received by a promoter from an unregistered supplier for a real estate project, including shortfall supplies, cement, and capital goods. The notification also defines promoter, project, Real Estate Project, and Residential Real Estate Project, and applies from 1 April 2019.

Exchange rate change: South African Rand rates for imports and exports adjusted, affecting customs valuation and conversion.
The Central Board amends Schedule I of Notification No.37/2019 CUSTOMS (N.T.) to substitute serial No.15 with a new entry for the South African Rand, specifying distinct rupee exchange rates for imported goods and for exported goods, the amendment taking effect from 1 June 2019 under the Board's powers under the Customs Act.

Fixation of tariff value updates import valuation for edible oils, metals, and agricultural commodities under customs notification.
Amendment substituting TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to fix tariff values for specified imports including edible oils, brass scrap, poppy seeds, areca nuts, and separate entries for gold and silver under referenced notification entitlements, effected by Notification No. 38/2019-Customs (N.T.) under section 14(2) of the Customs Act, 1962.

Inspection of conveyances: designated officers empowered to inspect, seize and adjudicate consignments under GST provisions.
Designation of Proper Officer status to specified State Tax Officers, Deputy State Tax Officers and named Adjudication officers, when ordered by the Joint Commissioner (Intelligence), empowering them to inspect conveyances carrying consignments and to exercise powers relating to seizure, detention and incidental functions under the GST provisions; adjudication of conveyances and consignments detained or seized by roving squads is allocated to specified adjudication officers where adjudication was not completed during squad duty hours, and the notification supersedes an earlier notification while operating retrospectively from the Act's commencement date.

Delegation of review and revisional powers: specified tax commissioners authorised to call records, examine orders and initiate appeals.
The notification designates officers in the Intelligence Divisions as proper officer to call for and examine records, assess legality or propriety of decisions and orders under the State, Central, Integrated and Compensation GST laws, and to file appeals or pass revisional orders including stays, enhancements, modifications or annulments. Specific posts-Joint Commissioner (ST) Large Taxpayers Unit, Joint Commissioner (ST) (Territorial), Joint Commissioner (Intelligence), Deputy Commissioner (ST) Territorial Zone/District and Deputy Commissioner (Inspection) of Intelligence-are assigned these functions in respect of subordinate officers and specified cells.

Erratum correcting notification number clarifies prior reference by replacing notification No.3/2019-TNGST with No.4/2019-TNGST, issued by Commissioner.
An erratum issued by the Commissioner of State Tax, Tamil Nadu, corrects the earlier CCT notification dated 30 April 2019 by directing that where the text referred to "the notification No. 3/2019-TNGST" it shall read "the notification No.4/2019-TNGST."

Sovereign Gold Bond operational requirements ensure standardized application, KYC, e-Kuber processing and demat-based tradability and nominee provisions.
Receiving Offices must accept complete applications during subscription weeks, verify PAN and KYC, capture Investor ID where available, allow joint holdings and nominees, and permit application cancellation until issue closure. Subscriptions are processed via RBI's e-Kuber system with immediate confirmations; Certificates of Holding are generated, printable and emailed. Lien marking follows the Government Securities Act, 2006. Receiving Offices retain servicing responsibilities, preserve applications until repayment, and ensure demat crediting for tradability once notified.

Sovereign Gold Bond Scheme sets issuance, holding, redemption, interest, transfer and collateral rules for gold bonds.
Sovereign Gold Bond Scheme 2019-20 sets issuance and operational terms: eligible resident investors (individuals, joint holders, minors, trusts, HUFs, institutions) can subscribe in one-gram denominations subject to annual ceilings; bonds are Government of India Stock, demat eligible, priced by a three day simple average of 999 purity gold with an online discount, bear fixed annual interest payable semiannually, are redeemable at eight years with premature redemption after year five, and may be used as collateral subject to loan to value rules; tax treatment, transferability, nomination, receiving offices and procedural requirements are prescribed.

Revocation of Registration: extended filing window for persons served notice electronically to apply for revocation of cancellation.
The Order inserts a proviso to section 30(1) allowing a registered person who was served notice under section 169(1)(c) or (d) and could not reply, resulting in cancellation, to file an application for revocation of cancellation in respect of orders passed up to 31.03.2019 within a specified extended filing window.

Sovereign Gold Bond Scheme issues gram-denominated bonds with 2.5% interest, transferability, collateral use, and capital gains exemption.
The Scheme issues Government of India Stock in denominations of one gram (and multiples) with annual subscription ceilings per category; nominal value is fixed by the simple average closing price of 999 purity gold over the three preceding working days, with an online digital-payment discount. Bonds pay fixed interest at 2.50% per annum, payable half-yearly, are redeemable at eight years (premature redemption allowed after year five), convertible to Demat, transferable, eligible for trading, usable as collateral subject to LTV norms, and feature taxable interest but exemption of capital gains on redemption for individuals with indexation on transfers.

Disaster management added to Schedule VII, permitting corporate social responsibility expenditure for relief, rehabilitation and reconstruction activities.
Adds disaster management as a new item in Schedule VII of the Companies Act, 2013, explicitly covering relief, rehabilitation and reconstruction activities; inserted as item (xii) after item (xi), promulgated under the Central Government's powers and brought into force upon publication in the Official Gazette.

Commencement of GST amendment rules: specified provisions to take effect from appointed date under state GST law.
The Governor, under section 164 of the Himachal Pradesh GST Act, 2017, appoints a date as the commencement date for provisions of the Himachal Pradesh GST (Fourteenth Amendment) Rules, 2018, specifically bringing into force the amended provisions referenced through rule 12 of notification No. 74/2018-State Tax, so that those regulatory changes become effective within the State GST regime from the appointed date.

Composition scheme compliance mandates quarterly FORM GST CMP-08 and annual FORM GSTR-4 filings for specified composition taxpayers to secure deemed return compliance.
The notification requires composition taxpayers or those availing the earlier notification to file a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month succeeding the quarter and an annual return in FORM GSTR-4 by the 30th day of April; furnishing these forms for the period of benefit is deemed compliance with the Act's return provisions.

Input tax credit apportionment: project wise reconciliation and prescribed reversals or claims via specified GST forms.
Amendments require project wise calculation of input tax credit apportionment for construction services under Schedule II using carpet area based ratios, with final reconciliation at project completion or first occupation. Where final aggregated credit differs from provisional determinations, registered persons must reverse excesses or claim deficits via prescribed returns (FORM GSTR 3B or FORM DRC 03) within the month of September following the financial year of completion, with interest applicable on reversals; separate computation and declaration across tax heads and specific rules for commercial portions, capital goods attribution and multi project use are prescribed.

Central Excise appointment confers adjudicatory powers on a designated customs commissioner for a specified show cause notice.
The Central Board of Indirect Taxes and Customs, under clause (b) of section 2 of the Central Excise Act, 1944 read with sub rule (1) of rule 3 of the Central Excise Rules, 2017, appoints specified officers as Central Excise Officers and vests them with the powers of Central Excise Officers. The Principal Commissioner/Commissioner of Customs, Nhava Sheva I, JNCH is designated to exercise those powers for adjudication of show cause notice F.No. DRI/BZU/F/04/2006 dated 13.05.2008 issued to M/s Tini Pharma & others.

Prisoner signature verification: jail officer certification allows a prisoner's bank account to remain operational with annual address proof.
Where the individual is a prisoner, the signature or thumb impression shall be affixed in presence of the officer in-charge of the jail, who shall certify the same under his signature, and the account shall remain operational on annual submission of a certificate of proof of address issued by the officer in-charge of the jail.

Cancellation of registration: revocation applications permitted for persons served by email or portal who missed reply.
The Order inserts a proviso in subsection (1) of section 30 permitting a registered person who was served notice by e mail or by making it available on the common portal and who could not reply, resulting in cancellation, to file an application for revocation of cancellation of registration where the cancellation order was passed up to a specified cut off date; the proviso fixes an extended final date for filing such revocation applications.