Appellate Authority for Advance Ruling constituted for specified Union territories, prescribing two member composition and superseding prior notification.
Notification constituting the Appellate Authority for Advance Ruling for specified Union territories by naming a two member composition for each territory- a Chief Commissioner of Central Tax for the relevant zone and the Union territory GST/excise or taxation head-superseding the earlier notification and taking effect on publication in the Official Gazette.

Amendment to UTGST notification: substitution of designated officers' entries, effective upon publication in the official Gazette.
The notification amends Notification No. 14/2018-Union territory Tax by substituting, in the Table, Sl. No. 1 item (ii) with Ms. Nidhi Sarohe as Joint Commissioner (UTGST), Andaman and Nicobar Islands, and Sl. No. 4 item (ii) with Shri Nilesh Nishikant Gurav as Deputy Commissioner (UTGST), Dadra and Nagar Haveli; the amendment is made under the cited GST provisions and comes into force on publication in the official Gazette.

Special Court designation under PMLA establishes exclusive venue for trial of money-laundering offences across the state.
Central Government under the Prevention of Money-laundering Act designates the 81st Additional City Civil and Sessions Court (CCH-82), Bengaluru as a Special Court, in consultation with the Chief Justice of the High Court of Karnataka, and specifies the entire State of Karnataka as the territorial area for trial of money-laundering offences.

State tax terminology corrected to specify State tax and to show componentised allocation in the rate illustration.
Corrigendum amends the earlier State Tax (Rate) notification by replacing "80 percent, tax" with "80 percent, State tax" and changing "eighteen" to "nine" in the seventh proviso of column 5, and by revising Illustration 3 from "18" to "18(9 + 9)" to reflect a componentised allocation between tax heads.

GST terminology correction updates 'tax' to 'State tax' and clarifies split rate wording under notification.
Corrigendum to Notification No. 45/GST-2 (31 March 2019) directs textual amendments: replace "tax" with "State tax", change "eighteen" to "nine", and amend the rate expression from "@ 18 per cent" to "@ 18 (9+9) per cent", confined to specified pages and lines of the original notification.

Tariff value fixation updated for specified goods, altering import valuation and customs assessment procedures under customs law.
The CBIC, exercising powers under sub section (2) of section 14 of the Customs Act, 1962, substitutes revised TABLE 1, TABLE 2 and TABLE 3 in the principal notification to fix tariff values for specified imports. The amendment prescribes unit tariff values for categories including edible oils, brass scrap, poppy seeds, areca nut, and specified gold and silver consignments for customs valuation and assessment.

Special Economic Zone expansion approved: additional land incorporated under SEZ Act, updating notified area and developer approval.
The Central Government, exercising powers under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, notifies inclusion of an additional 10.178 hectares into the specified sector specific SEZ at Rajiv Gandhi Infotech Park, Hinjewadi, thereby revising the SEZ's total notified area to 27.298 hectares and specifying the survey numbers and hectare allocations comprising the addition.

Postponement of customs duty implementation shifts the effective date for increased duties on specified US-origin imports.
The Central Government, exercising powers under the Customs Act and the Customs Tariff Act, amends Notification No.50/2017-Customs by substituting in the third proviso the words and figures "16th day of May, 2019" with "16th day of June, 2019", thereby postponing the implementation date for increased customs duty on specified imports originating in USA as published in the Gazette of India.

Due date amendment for GST filings: statutory deadline moved from tenth to twentieth and applied retrospectively.
Amendment substitutes the figures and letters "10th" with "20th" in specified entries of the notification-Table at serial number 3 (items (ie) and (if)) and in Annexure IV-and declares the amendment to be deemed to have come into force with effect from 10th May, 2019.

Tax classification amended to State Tax; rate presentation clarified as a split into two component State entries.
Corrigendum corrects an earlier Goa GST notification by substituting State Tax for "tax" and replacing "eighteen" with "nine" in specified table entries, and by amending a rate presentation from "18" to an explicit split notation "18 (9+9)" to clarify component expression of the rate.

Common Adjudicating Authority appointment consolidates adjudication of specified show cause notices under the Customs Act for named noticees.
The Principal Director General, DRI, appoints specified officers as a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act to exercise the powers and duties of the adjudicating authorities listed in the table for adjudication of the enumerated show-cause notices, consolidating administrative authority for the named noticees and notices.

Common adjudicating authority appointed to exercise adjudication powers for specified show cause notices listed in the notification.
Principal Director General, Revenue Intelligence appoints the Principal Commissioner/Commissioner of Customs (Nhava Sheva-II), Jawaharlal Nehru Custom House, Raigad, as the common adjudicating authority to exercise powers and discharge duties previously vested in Principal Commissioner/Commissioner of Customs (Nhava Sheva-IV) for adjudication of the specific show cause notices listed in the Table, and to operate in supersession of the earlier Board notifications identified therein.

Extension of GSTR-3B due date for specified Odisha districts permits later electronic filing through the common portal.
The amendment inserts a proviso extending the filing deadline for GSTR-3B returns for April 2019 for registered persons whose principal place of business is in specified Odisha districts, requiring electronic submission through the common portal by the extended deadline and modifying an earlier Central Tax notification.

Extension of GSTR 1 filing deadline for registered persons in specified districts; April returns now due by 10 June.
The notification inserts a proviso to extend the deadline for furnishing FORM GSTR 1 for April 2019: registered persons whose principal place of business is in specified districts must furnish details of outward supplies electronically through the common portal on or before the 10th June, 2019.

Commodity derivatives regulation expands portfolio manager scope to include goods and mandates custodian appointment for compliance.
Amendments add "goods" as the underlying of commodity derivatives and permit portfolio managers to deal in goods received on physical settlement. Definitions are revised to reference registered custodians and to include goods alongside securities; a definition of securities lending is introduced. Portfolio managers dealing in commodity derivatives must appoint a custodian. Reporting and disclosure provisions are amended to require inclusion of units and value of goods in portfolio records and statements.

Category III AIFs permitted to hold goods after physical settlement; custodian must hold securities and goods.
The Regulations define custodian as a person registered to carry on custodian business and define goods as items notified under the Securities Contracts (Regulation) Act forming the underlying of commodity derivatives; they permit Category III Alternative Investment Funds to deal in goods received on physical settlement of commodity derivatives and require the appointed custodian to keep custody of securities and such goods.

Notification amendment substitutes ordinal references in GST notification, altering entries for construction services state tax.
The Governor amends the prior GST notification by substituting every occurrence of "10th" with "20th": in the Table at serial number 3, items (ie) and (if), column (5), and at both places in Annexure IV, thereby effecting a textual change to the state tax treatment of construction services.

GST notification amendment shifts specified deadline references later in the month, updating earlier day references to a later day.
The State Government amends the earlier Finance Department notification under the Nagaland Goods and Services Tax Act, 2017 by substituting the earlier day reference with a later day reference in the Table at serial number 3 (items (ie) and (if), column (5)) and by making the same substitution at both places in Annexure IV, on the Council's recommendation and in the public interest.

GST deadline change shifts prescribed compliance date in Rajasthan notification, altering applicable filing timing and annexure references.
The notification amends the Rajasthan GST departmental notification by substituting the date reference "10th" with "20th" in the Table at serial number 3 for items (ie) and (if) in column (5) and at both places in Annexure IV, thereby shifting the prescribed compliance date; the change is made under the State's powers conferred by the Rajasthan Goods and Services Tax Act, 2017.

State GST notification amendment changes date references from tenth to twentieth in specified table and annexure entries.
The State Government 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) in column (5), and in both places in Annexure IV, under powers conferred by the Tripura State Goods and Services Tax Act, 2017, as issued in Notification No. 10/2019 State Tax (Rate).