Company strike-off rules: fee doubled and firms must file overdue financial and annual returns before applying for removal.
The amendments raise the Rule 4 application fee to ten thousand rupees and require companies to file all overdue AOC-4/AOC-4 XBRL and MGT-7 returns up to the financial year in which they ceased operations before filing Form STK-2; if the Registrar has initiated action, pending returns must be filed before STK-2 and filing is barred once a Form STK-7 notice is issued. The amendments also mandate submission of a statement of accounts in Form STK-8 and add a compliance confirmation to Form STK-4.

Option to pay state tax: promoters must file the prescribed one time option form with the local Deputy Commissioner of State Tax.
Promoters opting to pay SGST on construction of apartments must submit the prescribed Annexure IV option form to exercise the one-time option, and the form shall be filed with the Deputy Commissioner of State Tax having jurisdiction over the promoter's place of business.

Appellate authority expanded to include Joint Commissioner (Appeals) for decisions by Deputy, Assistant and State Tax Officers.
Rule 109A is amended by substituting in sub rule (1)(d) and sub rule (2)(d) the existing phrase naming the Senior Joint Commissioner (Appeals) as the appellate officer for decisions or orders passed by Deputy Commissioner or Assistant Commissioner with the phrase designating the Senior Joint Commissioner (Appeals) or the Joint Commissioner (Appeals) where such decision or order is passed by Deputy Commissioner, Assistant Commissioner or State Tax Officer.

Commencement of GST amendment rule appointed to take effect, fixing the legal date for its enforcement.
Pursuant to the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017, the Government appoints a date as the commencement date from which the provisions of the Goa Goods and Services Tax (Fourteenth) Amendment Rules, 2018 - specifically rule 12 of the referenced notification - shall come into force, with the appointment issued by order in the name of the Governor and recorded in the Official Gazette.

Special GST filing procedure: composition-scheme taxpayers must follow quarterly CMP-08 payments and annual GSTR-4 return compliance.
Notification requires taxpayers paying tax under the composition provisions or availing the specified notification to file quarterly self-assessed tax statements in FORM GST CMP-08 by the eighteenth day of the month following each quarter and an annual return in FORM GSTR-4 by the thirtieth day of April after the financial year; filing these forms within those timelines is deemed compliance with the Act for the period the benefit is availed.

Composition scheme return obligations updated: quarterly CMP-08 statement and annual GSTR-4 return filing timelines clarified and verification required.
The amendment requires persons whose registration cancellation is revoked to file returns for the cancellation-to-revocation period within 30 days of revocation; revises rule 62 to require composition taxpayers or those availing a specified notification to file a quarterly self-assessment statement in Form GST CMP-08 by the 18th day after the quarter and an annual return in FORM GSTR-4 by 30 April; and inserts Form GST CMP-08 and registration instruction to indicate the option to avail the notification.

Construction services tax treatment revised: option to elect rates, 80% registered supplier rule and detailed ITC allocation rules.
Amendments to the Himachal Pradesh State Tax (Rate) notification effective 1 April 2019 prescribe distinct state tax rates and conditions for construction services in REP and RREP, introduce a one time option for promoters of ongoing projects to elect specified rates by 10 May 2019, impose an 80% registered supplier procurement threshold (with reverse charge consequences and specific rules for cement from unregistered suppliers), and set detailed project wise ITC allocation and valuation methodologies (Tx = T - Te) in Annexures I and II using carpet area, booking, invoicing and completion metrics, with procedural reporting and payment requirements and definitional clarifications including the deeming rule for transfers of development rights/FSI.

Extension of tenure of National Committee members under income tax rules preserves committee continuity for an additional term.
The Central Government, under the Income-tax legislative framework and applicable rules, extends the appointments of the Chairman and fourteen members of the National Committee for Promotion of Social and Economic Welfare for a further six-month period from 1st April, 2019 to 30th September, 2019, listing the named officeholders and referencing prior notifications and extensions to preserve the Committee's composition and operational continuity.

GST liability for supplies to promoters: unregistered suppliers' goods to project promoters attract tax payable by the promoter as recipient.
Entry 452Q in Schedule III (9%) treats supplies of any goods, excluding capital goods and cement under chapter heading 2523, by an unregistered person to a promoter as taxable with tax payable by the promoter as recipient under the Himachal Pradesh GST regime; key terms are defined by reference to the Real Estate (Regulation and Development) Act, 2016, and the entry applies to all goods meeting these conditions even if covered by a more specific tariff heading.

Website reference update: central excise notification replaces prior web address with the new official portal for electronic access.
The notification amends an earlier central excise notification by substituting the prior web address with the new official portal address under the powers conferred by sub rules of the Central Excise Rules, effecting a textual update to the cited electronic access point while leaving substantive obligations unchanged.

Net worth requirement raised; transitional compliance period and e-voting permitted for debenture holder consent in trustee regulation.
Amendment raises the net worth requirement for registered debenture trustees and grants a three-year transitional period for existing registered trustees to meet the new net worth requirement. It permits obtaining debenture-holder consent by e-voting where applicable and exempts public-issue debentures from the requirement to convene a meeting of all debenture holders in the event of issuer default in payment obligations.

Trust deed execution penalty: additional interest accrues to debenture holders until the trust deed is executed and disclosed.
Where an issuer fails to execute the trust deed within the prescribed period, the issuer must pay interest to the debenture holder of at least two percent per annum over and above the agreed coupon rate until the trust deed is executed; a clause imposing this obligation must form part of the Trust Deed and be disclosed in the Offer Document. Schedule I (paragraph 3, Part B) is amended to require disclosure that replacement of security carries interest to the debenture holder over and above the coupon rate as specified in the Trust Deed and Offer Document.

Debenture trustee notice requirement: same-day delivery of financial results to trustees and subsequent certificate confirming receipt to stock exchanges.
Listed entities that have both equity and debt securities must provide a copy of financial results submitted to stock exchanges to Debenture Trustees on the same day the information is submitted. Thereafter, the listed entity must submit to the stock exchange(s) a certificate, signed by the Debenture Trustee, confirming that the trustee has taken note of the contents within the prescribed post-submission period.

GSTR-3B validity affirmed for specified March returns filed electronically, treated as valid under the amended notification.
The notification inserts a proviso validating electronic filing of FORM GSTR-3B for March 2019 when furnished through the common portal on or before the prescribed last filing date, thereby treating those returns as valid for the purposes of the earlier notification; the amendment is effected by insertion of the proviso into the first paragraph of the original notification and is given effect from the stated commencement date under the Kerala SGST rules.

BIS Registration Requirement: Electronics and IT imports prohibited unless registered or exempt; noncompliant consignments re exported or scrapped.
Import of Electronics and IT goods, new or second hand (including refurbished, repaired or reconditioned), is prohibited unless registered with the Bureau of Indian Standards (BIS) and compliant with BIS labelling requirements, or covered by a specific MeitY exemption. Non compliant consignments must be re exported by the importer or will be deformed and disposed as scrap by Customs under intimation to MeitY. Specified second hand capital goods are restricted and importable only against Authorisation subject to CRO conditions.

Export authorisation for essential commodities to Maldives permitted and exempt from export restrictions during the specified fiscal period.
Authority under the Foreign Trade Act and FTP permits specified quantities of potatoes, onions, rice, wheat flour, sugar, dal and eggs for export to the Republic of Maldives for 2019-20, effective April 2019, and grants an exemption from any existing or future export restriction or prohibition on these items during that period.

Input tax credit apportionment based on taxable versus exempt construction area for Schedule II construction services.
The amount of input tax credit attributable to taxable supplies including zero-rated supplies and exempt supplies for construction services shall be determined on the basis of the area of the construction which is taxable and the area which is exempt.

Correction to tax classification and rate entries clarifies central tax description and bifurcated rate composition.
Corrigendum to Notification No. 3/2019-State Tax (Rate) replaces the word "tax" with central tax in a table cell, changes the term "eighteen" to "nine" in another cell, and amends a separate table entry from "8" to "18 (9 + 9)", clarifying the textual and numeric composition of the published tax entries.

GST exemption for development rights and long-term leases limits promoter reverse-charge liability on unbooked residential units at capped rates.
Notification inserts entries 41A and 41B exempting GST on transfer of development rights/FSI and upfront long term lease consideration used for construction of residential apartments, with exemption apportioned by carpet area. Promoter must pay tax on reverse charge basis for the proportion of residential apartments remaining un booked at completion or first occupation, subject to prescribed caps; liability arises on the date of completion or first occupation. Deemed valuation rules equate in kind consideration and un booked apartment value to promoter's prevailing sale prices; key terms are defined or cross referenced to RERA.

Return filing deadline for FORM GSTR 3B fixed for the March period to a specified date; notification effective from April.
Amendment inserts a proviso prescribing a deadline for furnishing returns in FORM GSTR-3B for the March period to be filed electronically through the common portal, by the specified date; the notification amends an earlier notification and takes effect from an April effective date.