Commencement of GST amendment rules sets a date for specified amendment provisions to come into force.
The State Government, exercising powers under section 164 of the Tripura SGST Act, 2017, appoints 21st June, 2019 as the date on which the provisions of the Tripura State Goods and Services Tax (Fourteenth) Amendment Rules, 2018 shall come into force, referencing rule 12 of the earlier notification published in the Tripura Gazette.

Composition scheme compliance: quarterly CMP-08 and annual GSTR-4 filings are required and deemed to satisfy return obligations.
Registered persons paying tax under the composition provisions or availing the specified State Tax rate must file quarterly statements in FORM GST CMP-08 reporting self-assessed tax by the quarterly deadline and an annual return in FORM GSTR-4 by the annual deadline; filing these forms for the period in which the benefit was availed is deemed to satisfy the statutory return and details-furnishing obligations.

Union territory tax correction clarifies table entries and replaces wording to specify split tax components.
Corrigendum to Notification No. 3/2019-Union Territory Tax (Rate) replaces "tax" with "Union territory tax", replaces "eighteen" with "nine" in a table cell, and amends a table entry from "18" to "18(9 + 9)" at specified page and line references to correct the published text of the notification.

CGST rate correction clarifies table wording to designate central tax and to present the rate as a split component.
Corrections amend specified table entries in a prior CGST notification: replace "tax" with central tax, change "eighteen" to "nine" in a column, and revise a separate entry from "18" to "18 (9 + 9)" to clarify the rate's presentation and bifurcation.

Companies incorporation amendment extends compliance deadlines and revises operative commencement dates under rule 25A provisions.
The Companies (Incorporation) Rules, 2014 are amended to substitute later deadline language and to revise the operative commencement references in rule 25A: sub rule (1) (including the third proviso) and sub rule (2) have prior date references replaced so that the prescribed compliance deadline and the date from which the revised provisions operate are advanced to the substituted dates; the notification takes effect upon publication in the official gazette.

Fee for filing e-Form ACTIVE: delayed filing attracts a specified penalty fee following the amendment.
The Companies (Registration Offices and Fees) Second Amendment Rules, 2019 substitute the Annexure entry for Fee for filing e-Form ACTIVE under rule 25A of the Companies (Incorporation) Rules, 2014, specifying revised charges including a designated fee for delayed filing; the rules take effect on publication in the Official Gazette.

State Tax correction clarifies wording and presents the rate as a composed split, amending earlier notification text.
Correction to the State Tax (Rate) notification: replace "tax" with State Tax in a table cell; change the written rate "eighteen" to "nine" in the table; and amend a later line to indicate the rate as "18 (9+9)", clarifying the rate's composed presentation.

Input tax credit adjustment required for taxpayers opting composition, necessitating payment and lapse of remaining electronic credit.
Registered persons who availed input tax credit and opt to pay tax under this notification must pay, by debiting their electronic credit or cash ledger, an amount equivalent to the input tax credit on inputs held in stock, inputs in semi finished or finished goods held in stock, and on capital goods; after such payment any remaining balance in the electronic credit ledger shall lapse. The Jharkhand GST Rules, 2017 applicable to composition taxpayers shall apply mutatis mutandis to persons paying tax under this notification.

Supply to promoter: tax payable by promoter where unregistered suppliers provide construction goods under prescribed GST conditions.
Insertion of a 9% Schedule III entry providing that supply of any goods (excluding capital goods and cement under customs heading 2523) by an unregistered person to a promoter for construction of a project is taxable with tax payable by the promoter as recipient under sub-section (4) of section 9 of the Jharkhand GST Act, subject to conditions prescribed in notification No. 07/2019-State Tax (Rate). The entry applies to goods meeting these conditions even if they fall under a more specific tariff heading and defines promoter, REP and RREP by reference to the Real Estate (Regulation and Development) Act, 2016.

Reverse charge on promoters: recipients must pay tax for specified shortfall supplies and capital goods from unregistered suppliers.
Promoters are required to pay tax under the reverse charge mechanism for specified shortfall supplies, designated cement, and capital goods received from unregistered suppliers in relation to construction projects; definitions of promoter, project, REP, RREP and FSI are referenced to the Real Estate (Regulation and Development) Act and the notification applies to supplies received until issuance of completion certificate or first occupation, as aligned with prior state rate notification criteria.

Tax liability on development rights and FSI arises at completion or first occupation for notified promoters.
Notification under section 148 designates promoters receiving development rights or FSI, or obtaining long term lease of land for residential construction, as liable to state tax where consideration is paid in construction service or monetary/upfront amounts; tax liability on such supplies arises on issuance of the completion certificate where required or on first occupation. Defined terms include apartment, promoter, project, REP, RREP and FSI, and specified services are to be taxed under the reverse charge mechanism.

Transfer of development rights and long-term land lease recognised as supplies to promoters for construction projects under amended tax rate.
The amendment inserts entries treating services consisting of transfer of development rights or FSI (including additional FSI) and long-term (30 years or more) land leases for construction of a project, where consideration is upfront and/or periodic rent, as supplies made to a promoter. It also adds definitions for apartment, promoter, project, Real Estate Project (REP) and Residential Real Estate Project (RREP), aligning key terms with the Real Estate (Regulation and Development) Act, 2016, and limits commercial carpet area in RREPs to 15% of total carpet area.

GST exemption for transfer of development rights and FSI with reverse charge on unsold residential units and valuation rules.
The amendment inserts tariff entries treating transfer of development rights/FSI and upfront long term lease amounts for residential projects as eligible for a prorated GST exemption based on carpet area ratios; it imposes reverse charge on promoters for portions attributable to residential apartments remaining unsold at completion or first occupation, subject to differentiated caps, prescribes deemed valuation rules equating transfer value to developer sale value nearest the relevant date, and adopts defined terms from the Real Estate (Regulation and Development) Act.

Automatic exchange of country-by-country reports enables annual CbC information sharing between India and the United States.
The Central Government notified an Agreement implementing automatic exchange of Country-by-Country (CbC) Reports between India and the United States, defining MNE Group reporting scope, Excluded MNE Group thresholds, Reporting and Constituent Entities, and adopting the 2015 OECD/G20 CbC Report format. Competent Authorities will annually exchange CbC Reports when constituent entities or permanent establishments exist in the other jurisdiction, and must conclude an Arrangement to govern timing, transmission, error handling, confidentiality, permitted use, consultations, and modifications; confidentiality and limitation-of-use protections of the underlying Convention continue to apply, and the Agreement provides for consultations, amendment, entry into force, and termination rules.

Electronic integrated declaration: ICEGATE filing triggers deemed shipping bill and self-assessment, with retention duties and penalties.
These regulations require the authorised person to file an electronic integrated declaration and upload supporting documents on ICEGATE using a digital signature or via a service centre. A shipping bill is deemed filed and self assessment completed when ICEGATE generates a shipping bill number. Post assessment and any examination, clearance orders may be recorded and conveyed electronically. The authorised person must retain the assessed shipping bill and original supporting documents for five years and may request an authenticated copy. Contraventions attract a penalty for non compliance.

Real estate construction GST amended: specific SGST rates, restricted ITC, reverse charge and project wise ITC allocation from April 2019.
Amendment revises State GST rates and conditions for construction supplies in real estate projects, prescribing specified rates for affordable and non affordable residential and commercial apartments, imposing cash payment of state tax at those rates, restricting ITC except as prescribed in Annexures I and II, requiring promoters to remit ITC attributable to construction for supplies with time of supply on or after 1 April 2019, and applying reverse charge where inputs from registered suppliers fall below 80% or where cement is procured from unregistered persons; it also adds valuation for transfer of development rights, expanded definitions, project wise ITC allocation formulas, compliance reporting and a one time option form.

Composition scheme reporting: quarterly self-assessed CMP-08 statement and annual GSTR-4 return obligations clarified.
Amendments require persons with cancelled registrations to file returns for the cancellation-to-revocation period within thirty days of revocation. Rule 62 is restructured to require composition taxpayers and those availing the state-rate notification benefit to file quarterly self-assessed tax statements in FORM GST CMP-08 and an annual return in FORM GSTR-4, to treat the quarterly statement as discharging tax and interest shown, and to prescribe filing rules on withdrawal or cessation. FORM GST CMP-08 is inserted with verification and instructions; FORM GST REG-01 is amended to capture the notification option.

Composition scheme for small suppliers allows reduced state tax while prohibiting collection of tax from recipients.
State tax composition option permits registered persons with aggregate turnover in the preceding year up to fifty lakh rupees to pay state tax at three percent on specified intra State supplies, subject to conditions excluding inter State supplies, supplies through specified e commerce operators, casual or non resident persons, and goods listed in the Annexure. Opting persons shall not collect tax from recipients, shall not claim input tax credit, must issue a bill of supply with a specified declaration, and remain liable for tax on inward supplies under reverse charge at applicable rates.

GSTR-3B filing deadline: March return must be filed electronically through the common portal by the April deadline.
Amendment inserts a proviso requiring the return in FORM GSTR-3B for March 2019 to be furnished electronically through the common portal on or before 23 April 2019, and deems the amendment to have come into force from 20 April 2019.

Composition scheme eligibility expanded to higher turnover limit, with special state threshold and manufacturing exclusions.
Specifies that an eligible registered person with aggregate turnover in the preceding financial year not exceeding one crore fifty lakh rupees may opt for the composition scheme and pay tax as prescribed under rule 7 of the Jharkhand GST Rules, 2017; for certain special category states the aggregate turnover limit is seventy-five lakh rupees for persons registered under section 25. Persons manufacturing ice cream (2105 00 00), pan masala (2106 90 20), and goods under Chapter 24 (tobacco and substitutes) are ineligible. Notification effective from 1st April, 2019.