Input tax credit adjustment: registrants opting composition must debit electronic ledger for credits on stock and capital goods.
A registered person who has availed input tax credit and opts to pay tax under this notification must pay, by debiting the electronic credit ledger or electronic cash ledger, an amount equal to the credit of input tax in respect of inputs held in stock, inputs in semi-finished or finished goods held in stock, and on capital goods, and after such payment any remaining input tax credit balance in the electronic credit ledger shall lapse.

TDS certificate issuance via TRACES requires correct Annexure II data and authentication before furnishing to employees.
TRACES-generated Part B of Form No. 16 must be produced for salary-related TDS where the corresponding quarterly statement is furnished with the amended Annexure II; the generated certificate will have a unique TDS certificate number and depends on correct Annexure II reporting for accuracy. The deductor must authenticate the downloaded Part B by manual or digital signature before issuance. If authenticated manually, item nos. 2(f) and 10(k) appear on the Form and must be filled by the deductor; if authenticated using digital signature, those items are excluded from the download and must be prepared and furnished separately to the employee where applicable.

Reverse charge on supplies to promoters requires recipients to pay tax for prescribed shortfall supplies, cement and capital goods.
Notification invokes reverse charge under section 9(4) HPGST Act, 2017, requiring the promoter to pay tax on supplies received from unregistered suppliers where such supplies constitute prescribed shortfall purchases for construction projects, and specifically includes cement under chapter heading 2523 and capital goods supplied to promoters for projects taxed at the rates in the earlier state-rate notification; definitions for promoter, project, REP, RREP and FSI are incorporated.

State tax liability for development rights arises on issuance of completion certificate or on first occupation for promoters.
Promoters receiving development rights or FSI, or taking long term land leases for residential construction on or after 1 April 2019, are notified as registered persons liable to pay state tax on consideration including construction services given as consideration, monetary consideration relatable to residential construction, upfront lease amounts, and construction services supplied against development rights or FSI; the tax liability arises on issuance of the completion certificate where required or on first occupation, whichever is earlier, and such services are taxable under reverse charge as per the cited state notification.

Taxation of development rights and FSI transfers: supplies to promoters treated as taxable with defined project and promoter terms.
The notification amends the State Tax (Rate) table to include services consisting of transfer of development rights or FSI (including additional FSI) and long term leases of land (30 years or more) where consideration is paid as an upfront amount and/or periodic rent for construction by a promoter. It also adds explanatory definitions aligning "apartment", "promoter", "Real Estate Project (REP)" and "Residential Real Estate Project (RREP)" to the Real Estate (Regulation and Development) Act and defines "floor space index (FSI)" as the ratio of gross floor area to land area.

Input tax credit apportionment: allocate GST credit for construction services by taxable versus exempt area of the structure.
The Order clarifies that for services under clause (b) of paragraph 5 of Schedule II, the amount of credit attributable to taxable supplies, including zero rated and exempt supplies, shall be determined on the basis of the area of the construction of the complex, building, civil structure or part thereof which is taxable and the area which is exempt.

Small taxpayer filing relief: extended deadline to furnish quarterly FORM GSTR-1 details for the specified quarter.
Registered persons below the notified aggregate turnover threshold must furnish details of outward supplies in FORM GSTR-1 for the specified quarter under the Telangana GST Rules within the extended time period set by the notification; the quarter April-June, 2019 is covered and additional time limits for earlier months will be notified subsequently.

Aggregate deductible amount under Chapter VI-A redefined in corrigendum to revise listed subclauses in tax notification.
Corrigendum amends a prior tax notification by revising the composition of the aggregate deductible amount under Chapter VI-A, replacing the earlier list of subclauses with a narrower set and thereby correcting the table entry in the original notification.

Anti-dumping duty on saccharin imports from Indonesia imposed for five years at a specified per-ton rate.
Imposes a definitive anti-dumping duty on saccharin (tariff item 2925 11 00) originating in or exported from Indonesia, applicable to saccharin in all its forms and to any producer or exporter, at the per-unit rate specified in the notification. The duty is effective from the date of publication for a period of five years unless earlier revoked, payable in Indian currency, with the rate of exchange for calculation determined by Ministry of Finance notifications and the bill-of-entry date as the relevant exchange-rate date.

Tax liability for supplies by unregistered persons to promoters clarified; promoter required to pay tax as recipient on construction goods.
A new Schedule III entry imposes tax on supplies of goods (other than capital goods and specified cement) by an unregistered person to a promoter for construction where the promoter is liable to pay tax as recipient under the reverse-charge mechanism; the entry incorporates definitions of promoter, project, REP and RREP drawn from the Real Estate (Regulation and Development) Act and applies to all goods meeting these conditions notwithstanding other tariff classifications.

Reverse charge imposes promoter liability to pay tax on specified shortfall supplies from unregistered suppliers.
Promoters receiving specified supplies from unregistered suppliers shall pay tax under the reverse charge mechanism for supplies constituting the shortfall from the minimum procurement required for construction projects, including cement and capital goods, as prescribed in notification No. 11/2017 State Tax (Rate); key terms-promoter, project, REP, RREP, and FSI-are defined for application.

Tax liability on development rights and FSI arises on completion certificate or first occupation for promoters.
Notification designates promoters who receive development rights or FSI, or who obtain long term lease of land for residential construction against upfront consideration, as registered persons for state tax. It makes taxable the consideration paid or received-whether construction services, monetary payments related to development rights/FSI, or upfront lease premiums-and stipulates that the liability to pay state tax arises on issuance of the completion certificate or on first occupation, whichever is earlier.

Transfer of development rights and long-term land leases to promoters are made taxable under state GST law.
The notification adds taxable entries treating the transfer of development rights or Floor Space Index (FSI) to a promoter and long term land leases where consideration is paid upfront and/or periodically for construction by a promoter as taxable supplies, and introduces definitions for apartment, promoter, project, Real Estate Project (REP), Residential Real Estate Project (RREP) and FSI.

GST exemption for development rights, FSI and lease premiums with reverse charge on unbooked residential units at completion.
Exemption for GST on supply of TDR, FSI and upfront long term lease premiums to promoters for construction of residential apartments is provided by apportioning GST on those inputs to the residential carpet area share of the project; the apportioned residential share is nil rated. Promoters must pay tax on the proportion attributable to residential apartments that remain un booked on issuance of completion certificate or first occupation under reverse charge, calculated by apportioning to un booked carpet area, subject to prescribed caps; tax liability arises on completion or first occupation. Valuation rules and definitions for apartment, promoter, project, carpet area and related terms are specified.

Exchange rate determination for customs establishes separate import and export conversion rates for listed foreign currencies, effective immediately.
The Central Board of Indirect Taxes and Customs determines specific exchange rates for conversion between listed foreign currencies and the Indian rupee for customs purposes, prescribing separate import and export rates in Schedule I and per 100 unit rates in Schedule II, superseding the earlier notification except as to past actions, effective from 3rd May 2019.

GST rate amendment for construction services: differentiated tax treatment, credit conditions, and reverse charge obligations clarified.
Amendment revises classification and state tax rates for construction and works contracts in real estate projects, prescribes an option for promoters in ongoing projects to elect alternative tax rates with transitional invoice treatment, conditions input tax credit on a threshold of inward supplies from registered suppliers and prescribes reverse charge payment on any shortfall or on specified supplies from unregistered persons, mandates project-wise accounting and reporting of ineligible credits, and inserts detailed definitions and valuation rules for transfers of development rights or FSI, effective from 1st April, 2019.

Reverse charge on construction supplies: unregistered suppliers to promoters now taxable with promoter liable as recipient.
Insertion of entry 452Q in Schedule III (9%) makes supply of any goods, other than capital goods and cement under Customs Tariff chapter 2523, by an unregistered person to a promoter taxable where the promoter is liable to pay tax as recipient under the reverse charge mechanism. "Promoter" adopts the Real Estate (Regulation and Development) Act definition; "project" means REP or RREP; RREP limits commercial carpet area to not more than 15% of total carpet area. The entry applies to goods satisfying these conditions even if covered by a more specific tariff heading.

Liability to pay state tax on development rights and FSI arises on completion certificate or first occupation.
Designates promoters who receive development rights/FSI or long-term land lease for residential construction and who pay consideration in construction services or as upfront amounts as registered persons for state tax. The liability to pay state tax on consideration paid in construction services, monetary consideration for residential construction, upfront lease amounts, and construction services supplied for development rights/FSI arises on issuance of the project's completion certificate where required or on first occupation, whichever is earlier. Definitions from the Real Estate (Regulation and Development) Act, 2016 apply and the tax is payable under reverse charge mechanism.

Development-rights transfer and long-term land lease treatment under GST clarified, with project and promoter definitions specified.
The notification amends the Uttar Pradesh GST notification to add services of transfer of development rights or additional FSI to a promoter for project construction and long term leases of land where consideration is an upfront amount and/or periodic rent for construction by a promoter; it also inserts definitions aligning apartment, promoter, project, real estate project and residential real estate project with the Real Estate (Regulation and Development) Act, 2016 and limits residential projects by commercial carpet area proportion.

GST exemption for development rights and lease premiums with reverse charge tax on unsold residential inventory at completion.
The amendment provides GST exemption on transfer of development rights/FSI and upfront amounts for long term leases for construction of residential apartments from 1 April 2019, calculated by pro rata carpet area share; promoters must pay tax on unsold residential portions on a reverse charge basis using a pro rata formula capped by specified percentages, with tax liability arising on issuance of completion certificate or on first occupation. Deeming rules fix value of TDR/FSI and unsold portions by reference to prices of similar apartments; key definitions are aligned to the Real Estate (Regulation and Development) Act.