Input tax credit adjustment required when a registrant opts for composition scheme; equivalent credit debited and residual credit lapses.
A registered person who availed input tax credit and opts for the composition notification must pay, via debit to the electronic credit or cash ledger, an amount equivalent to input tax credit on inputs in stock, inputs in semi finished or finished goods in stock, and on capital goods, treating the supply as attracting the input tax credit reversal mechanism; after payment any remaining electronic credit ledger balance shall lapse. The rules applicable to composition taxpayers shall apply mutatis mutandis to such persons.

Reverse charge liability on promoters for shortfall supplies and specified construction goods shifts tax responsibility to the recipient.
Promoters must pay tax on a reverse charge basis for supplies received from unregistered suppliers that constitute the shortfall from the minimum purchases required for construction of a real estate project, including specified goods and services, cement, and capital goods, with key terms defined by reference to the Real Estate (Regulation and Development) Act; the notification is effective from 1 April 2019.

Tax liability on development rights arises on project completion or first occupation, triggering reverse charge for promoters.
Promoters obtaining development rights or FSI, or long term lease of land for residential construction, who pay or provide consideration in the form of construction services, monetary payments, or upfront amounts, are liable for state tax on such supplies. Taxable events include consideration in construction services for development rights/FSI, monetary consideration for development rights/FSI for residential construction, upfront lease premiums for long term land lease, and supply of construction services paid by development rights/FSI. The tax liability arises on issuance of the completion certificate or on first occupation, whichever is earlier, and is payable on reverse charge basis as per the earlier notification.

Return Filing Deadlines: GSTR-3B returns due monthly by the twentieth day; payments via electronic ledgers by that date.
The Commissioner prescribes that returns in FORM GSTR-3B for the specified quarter must be filed electronically on or before the twentieth day of the month following each month, and registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than that filing date; the notification is deemed effective from an earlier operative date.

Concessional state tax rate applies to first intra state supplies; eligible registered suppliers pay fixed rate and cannot collect tax.
Notification levies state tax at three percent on intra State first supplies of goods or services up to an aggregate turnover of fifty lakh rupees by a registered person, subject to eligibility conditions (turnover threshold, exclusion of inter State and exempt supplies, prohibition on casual/non resident registrants and supplies via TCS e commerce operators, and specified excluded goods). Registrants sharing a PAN are aggregated; registrants under this rate shall not collect tax or claim input tax credit, must issue a bill of supply with a prescribed declaration, and remain liable for tax on inward supplies at applicable rates. Effective 1 April 2019.

Small taxpayer compliance: quarterly GSTR-1 filing required under a special procedure, with transitional timelines notified.
Registered persons below a specified aggregate turnover threshold must follow a special procedure and furnish details of outward supplies in FORM GSTR-1 under the Madhya Pradesh GST Rules. For the quarter April-June 2019 the FORM GSTR-1 is to be furnished by the date prescribed in the notification, while time limits for returns for July 2017-June 2019 will be notified later; the notification is effective from 7 March 2019.

Exemption from GST registration for exclusive goods suppliers with turnover below the prescribed threshold, subject to specified exclusions.
Exemption from registration is specified for persons exclusively supplying goods whose aggregate turnover in a financial year does not exceed the prescribed threshold, subject to exclusions: mandatory registrants, suppliers of goods specified by tariff headings (ice cream and other edible ice; pan masala; tobacco and manufactured tobacco substitutes), persons making intra State supplies in listed States and Union Territories, and persons who have exercised or who intend to retain registration under the optional registration provision.

Bill of supply rule extended to notified taxpayers, requiring bills instead of tax invoices under GST.
The mandate to issue a bill of supply instead of a tax invoice under clause (c) of sub-section (3) of section 31 of the Madhya Pradesh GST Act is clarified to apply to persons paying tax under the departmental notification referenced in the Order, which is issued as a removal of difficulties and specifies its commencement for administrative effect.

Taxpayer jurisdiction allocation establishes state and centre assignment for registered taxpayers following departmental rationalisation.
Notification allocates registered taxpayers to jurisdictional units after administrative rationalisation and LTU re-designation to STU. Taxpayers are assigned into four lists-State Jurisdiction (S2S, N2S, C2S), Centre Jurisdiction (S2C), Centre Jurisdiction (C2C, N2C), and Not Migrated from VATIS-based on data as of 15-03-2019, with an appended abstract of allocations and soft copies to be published on the department website.

GSTR-3B filing due date for April 2019 is extended for registered persons in specified Odisha districts.
GSTR-3B filing due date for April 2019 is extended to 20 June 2019 for registered persons whose principal place of business is in specified districts of Odisha. The return must be furnished electronically through the common portal. The extension is effected through a proviso inserted into Notification No. 11/2019 State Tax under the State Goods and Services Tax framework.

GSTR-1 filing deadline extension permits specified Odisha taxpayers to electronically furnish April outward-supply details through the common portal.
Extension of the GSTR-1 filing deadline applies to registered persons whose principal place of business is in specified districts of Odisha. The earlier State Tax notification was amended to permit electronic furnishing of April 2019 outward-supply details in FORM GSTR-1 through the common portal by 10 June 2019.

GST notification amendment substitutes specified "10th" references with "20th" in serial 3 entries and Annexure IV.
The government, invoking powers under the Himachal Pradesh Goods and Services Tax Act, 2017, amends notification No.11/2017-State Tax (Rate) by substituting the figures and letters "10th" with "20th" in the Table at serial number 3 (items (ie) and (if), column (5)) and in both occurrences in Annexure IV, thereby altering those specific textual references in the principal notification.

Tribunal composition: establishes a presiding officer, one judicial member and two technical members; presiding officer may constitute benches
The Tribunal shall consist of a Presiding Officer, one Judicial Member and two Technical Members to exercise powers and discharge functions under the Securities and Exchange Board of India Act and other law; the Presiding Officer may constitute Benches and may function as the Judicial Member.

Real estate GST rates and ITC rules revised for apartment construction, development rights, and reverse charge compliance.
Amends the Uttar Pradesh GST notification on construction services and real estate supplies by revising rate entries, conditions, and valuation rules for affordable and non-affordable apartments, residential and commercial projects, works contract services, and development rights or FSI-based consideration. It introduces detailed provisions on ongoing projects, one-time option exercise, input tax credit attribution, reverse charge on procurement shortfall from registered suppliers, and new definitions for project, promoter, apartment, and related real estate terms, with effect from 1 April 2019.

Extension of revocation period for registrations cancelled after electronic service, allowing late applications within a prescribed extended timeframe.
The Order grants a limited extension permitting registered persons whose registrations were cancelled following notices served electronically and who could not reply to file applications for revocation of cancellation, in respect of cancellation orders passed up to the prescribed cut off, within an extended final period specified by the Government; it confines relief to cases involving electronic service and does not modify the substantive bases for cancellation.

Restriction on e-waybills for return non-filers set to commence under Andhra Pradesh GST rules; notification fixes commencement date.
The State government, invoking Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017, notifies the commencement date for the Andhra Pradesh GST (Twenty-Eighth) Amendment Rules, 2018 (rule (xi) of G.O.Ms.No.80 Rev.(CT-II)), thereby bringing into force the provisions that restrict issuance of e-waybills for taxpayers who are return non-filers.

Composition scheme compliance: furnish FORM GST CMP-08 quarterly and annual GSTR-4 to satisfy return obligations.
Prescribes a special procedure for registered persons opting for the composition scheme under Section 10 or availing G.O.Ms.No.255: furnish quarterly self-assessed tax statements in FORM GST CMP-08 by the 18th day of the month succeeding each quarter, and an annual return in FORM GSTR-4 by 30th April following the financial year; submission of these forms for the period of benefit is deemed to constitute compliance with Sections 37 and 39 of the Act.

Revocation of registration: outstanding returns must be furnished within the prescribed period following the order of revocation.
The Amendment requires persons whose registration is revoked to furnish all returns for the period between cancellation and revocation within thirty days of revocation; where cancellation is retrospective, returns for the effective cancellation period to revocation must also be filed within thirty days. Rule 62 now mandates that composition taxpayers and taxpayers availing the State notification file a quarterly statement in FORM GST CMP-08 by the 18th day of the month following the quarter and an annual return in FORM GSTR-4 by the 30th day of April after the financial year, with provisions for withdrawal, cessation and liability discharge clarified. FORM GST CMP-08 is inserted and FORM GST REG-01 is amended to record the option to avail the notification.

Director compliance status: DIN marking changes depending on e form ACTIVE filing, prompting directors to ensure filings.
The amendment inserts Rule 12B providing that if a company subject to the incorporation-rule e form ACTIVE obligation fails to file within the prescribed period, the Director Identification Numbers of its existing directors will be marked "Director of ACTIVE non-compliant company"; such directors must ensure all relevant companies file the e form ACTIVE, and upon completion the DIN will be re marked "Director of ACTIVE compliant company".

Exchange Rate Determination: prescribed customs conversion rates for foreign currencies impact valuation of imports and exports.
The Central Board of Indirect Taxes and Customs prescribes exchange rates for conversion between specified foreign currencies and Indian rupees for the purpose of customs valuation of imported and exported goods, effective 17th May, 2019, superseding the prior notification. Schedule I provides per-unit rates for each currency for imported and exported goods; Schedule II provides rates per 100 units for certain currencies, and a substitution note addresses the South African Rand.