Input tax credit apportionment clarified for construction services using taxable and exempt area basis under GST rules.
Restriction of input tax credit under section 17 is clarified for services under item (b) of para 5 of Schedule II, by determining credit attributable to taxable supplies, including zero-rated and exempt supplies, on the basis of the area of the construction that is taxable and the area that is exempt. The Order is a removal of difficulties measure and is stated to have effect from 1 April 2019.

Input tax credit rules for real estate projects are reworked with project-wise reversal, utilisation priority, and updated GST forms.
Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 clarify project-wise input tax credit, common credit and reversal rules for real estate supplies, including computation for apartments booked before completion or first occupation, separate treatment of central, State, Union territory and integrated tax, and reversal or additional credit through FORM GSTR-3B or FORM DRC-03. The rules also insert rule 88A on the order of utilisation of input tax credit and substitute assessment, demand and rectification forms to standardise electronic summaries, tax particulars and compounding amounts.

Bill of supply requirement clarified for a notified tax-paying category under the Uttar Pradesh GST framework.
The bill of supply requirement under the Uttar Pradesh Goods and Services Tax Act is clarified to extend to a person paying tax under the specified notification dated 1 April 2019. The order removes difficulty in the application of clause (c) of sub-section (3) of section 31 by making it applicable to that category of taxpayer, so that the invoice and bill of supply treatment follows the same statutory basis for persons covered by the notification.

Composition-style tax rate applies to eligible intra-State supplies, with strict turnover, supply, and invoicing conditions.
Central tax at 3% is notified for intra-State supplies of goods or services or both made by a registered person up to an aggregate turnover of fifty lakh rupees, subject to specified eligibility conditions. The person must not be eligible for the composition levy, must not make exempt supplies, inter-State outward supplies, supplies through a tax-collecting e-commerce operator, or supplies as a casual taxable person or non-resident taxable person, and must not deal in the goods listed in the Annexure. The optant cannot collect tax, cannot claim input tax credit, and must issue a bill of supply.

Composition levy eligibility under state GST is limited by turnover thresholds and excludes specified manufacturers.
Composition levy under the Uttar Pradesh Goods and Services Tax framework is available to an eligible registered person whose aggregate turnover in the preceding financial year does not exceed the prescribed threshold, subject to a lower limit for eligible registered persons registered in specified special category States. The notification excludes manufacturers of ice cream and other edible ice, pan masala, and all tobacco and manufactured tobacco substitutes, and applies tariff interpretation by reference to the First Schedule to the Customs Tariff Act and its interpretative rules.

Quarterly GSTR-1 filing for low-turnover taxpayers extended under special procedure for outward supply reporting.
Registered persons having aggregate turnover of up to 1.5 crore rupees are notified as a class for a special procedure for furnishing outward supply details under the Uttar Pradesh Goods and Services Tax framework. Such taxpayers must furnish details in FORM GSTR-1 for the specified quarter within the prescribed time, including April-June 2019 up to 31 July 2019. The time limit for furnishing returns or details for July 2017 to June 2019 will be notified separately in the Official Gazette.

GST registration exemption for exclusive goods suppliers below turnover threshold, with exclusions for notified goods and compulsory registration.
Persons engaged in exclusive supply of goods are exempted from obtaining registration where aggregate turnover does not exceed forty lakh rupees, subject to exclusions for compulsory registration, notified goods, specified intra-State supplies, and persons opting for or continuing registration under the Act. The notified goods include ice cream and other edible ice, pan masala, and tobacco and manufactured tobacco substitutes. The notification takes effect from 1 April 2019.

Composition scheme eligibility excludes exempt interest-based deposits, loans and advances from turnover calculations and service-supply limits.
The value of exempt services by way of extending deposits, loans or advances, where consideration is represented by interest or discount, is excluded for composition scheme eligibility and for computing aggregate turnover. The clarification prevents such financing activity from affecting a registered person's ability to opt for the composition scheme under the Uttar Pradesh Goods and Services Tax Act, 2017.

Separate registration for multiple places of business triggers ITC transfer and suspension rules affecting taxability and compliance.
The rules amend UP GST procedures to (i) retitle Chapter II as Composition Levy and include services in composition; (ii) permit separate registrations for multiple places of business with conditions and separate REG-01 applications; (iii) introduce suspension of registration pending cancellation proceedings and bar supplies/returns during suspension; and (iv) allow transfer of unutilised ITC to newly registered places via FORM GST ITC-02A within thirty days, apportioned by value of assets, with transferee acceptance on the common portal.

Form of declaration changed: undertaking now required instead of application under Telangana GST corrigendum notification.
Corrigendum to the Telangana Goods and Services Tax Rules, 2017 (G.O.Ms.No.60, 28th May 2019) replaces, in Para 5 last paragraph line 3 of G.O.Ms.No.1 dated 2.01.2019, the phrase "furnish an application to the effect" with "furnish an undertaking to the effect", thereby requiring an undertaking in lieu of an application for the specified purpose.

Composition scheme compliance requires quarterly CMP 08 statements and an annual GSTR 4 return, with statements discharging tax or interest.
Registered persons whose registration is cancelled and later revoked must furnish all returns for the intervening period within thirty days of revocation, including where cancellation is retrospective. Persons paying tax under the composition scheme or availing the specified Karnataka notification must file a quarterly statement in FORM GST CMP-08 by the eighteenth day of the month following the quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; statements are filed electronically and discharge liability for tax or interest. FORM GST CMP-08 and an instruction in FORM GST REG-01 are inserted.

Corrigendum to GST notification inserts an explanatory cross reference to Schedule I and makes it effective retrospectively.
A corrigendum inserts an explanation into column (3) of the table after (f), directing that the entry be read in conjunction with Schedule I, serial 234, of the earlier GST notification, and declares that the corrigendum is deemed effective from 1 January 2019.

Input tax credit adjustment required when a registered person opts for the notification; remaining credit lapses.
Registered persons who availed input tax credit and opt to pay tax under this notification must debit their electronic credit or cash ledger an amount equal to the credit attributable to inputs in stock, inputs in semi finished or finished goods in stock, and capital goods, treated as a deemed reversal; after such payment any remaining input tax credit balance in the electronic credit ledger shall lapse.

Conditions of service for Adjudicating Authority members defined, covering appointment, pay, conduct, inquiry procedures and post employment restrictions.
Rules prescribe conditions of service for Members of the Adjudicating Authority under the Prohibition of Benami Property Transactions Act, including appointment by the Central Government on recommendation of a Search-cum-Selection Committee, medical fitness, declaration of assets and oaths of office and secrecy. They specify pay, allowances, pension and Provident Fund treatment, leave entitlements, residence and HRA rules, resignation process, inquiry and removal procedure guided by principles of natural justice, post-employment restrictions and Central Government powers to relax or interpret the rules.

Common Adjudicating Authority appointment centralises adjudication of specified customs show cause notices to designated officers.
Notification by the Principal Director General, DRI appoints named officers as a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962 to exercise the powers and duties of specified original adjudicating authorities for adjudication of listed show cause notices, with entries set out in the accompanying Table identifying noticees, SCNs, original authorities and the appointed common authorities.

Common Adjudicating Authority appointment centralises adjudication powers for specified customs show-cause notices under the Customs Act.
Appointment of a Common Adjudicating Authority to exercise the powers and discharge the duties of specified adjudicating officers under clause (a) of section 152 of the Customs Act, 1962 in respect of listed noticees and their corresponding show-cause notices, by naming for each entry the noticee, show-cause notice reference, original adjudicating authority and the officer appointed as the common adjudicating authority.

Substitution of date reference '10th' to '20th' shifts compliance timing in Mizoram state GST notification amendment.
The Taxation Department amends Notification No.11/2017 State Tax (Rate) by substituting the figures and letters "10th" with "20th" in the Table against serial number 3 (items (ie) and (if)), column (5), and at both occurrences in Annexure IV, thereby effecting a targeted textual change to the rate notification under powers conferred by the Mizoram Goods and Services Tax Act, 2017.

Kerala Flood Cess: levy and monthly electronic return obligations for intra state B2C supplies to unregistered persons.
The rules impose a Kerala Flood Cess on specified intra state B2C supplies to unregistered persons, require the cess to be shown separately on invoices and remitted with a monthly electronic return in Form No. KFC A, mandate reconciliation of cess attracting outward supply details with GSTR 1, prohibit refunds of cess paid with returns, and make relevant provisions of the State and Central GST Acts and rules applicable mutatis mutandis to cess enforcement and compliance.

Kerala Flood Cess notified to take effect, levied on intra State taxable supplies for reconstruction and relief purposes.
The Government of Kerala appoints 1 June 2019 as the date from which the Kerala Flood Cess shall be levied and collected. The cess is imposed on intra State supplies of goods or services or both made by a taxable person as provided in section 9 of the Kerala State Goods and Services Tax Act, 2017, to fund reconstruction, rehabilitation and compensation needs arising from the 2018 floods, and is to apply for a two year period from the notified commencement date.

Recognition renewal under securities regulation granted, subject to ongoing compliance with regulator conditions for a limited term.
Renewal of recognition is granted to NSE IFSC Limited for a limited one year term under the securities contracts regulatory framework, exercisable under statutory powers, and is expressly subject to compliance with conditions specified or imposed by the regulator from time to time.