Composition scheme compliance requires quarterly CMP-08 statements and annual GSTR-4 returns, including obligations upon cancellation or cessation.
Amendments require returns due between cancellation and revocation of registration to be filed within thirty days of revocation; prescribe quarterly self-assessed tax statements in FORM GST CMP-08 by the 18th day following the quarter and annual GSTR-4 returns by 30 April; extend filing and adjustment rules to those ceasing the notified tax benefit; and insert FORM GST CMP-08 with specified summary, verification and instructions and an option in FORM GST REG-01 for availing the notified benefit.

Commencement of Karnataka GST Amendment Rules: government appoints effective date for specified amendment rule coming into force.
The State government, exercising statutory authority under the Karnataka Goods and Services Tax Act, appoints a specified date as the commencement date for provisions of the Karnataka Goods and Services Tax Amendment Rules, 2019, thereby bringing the identified amendment rule into force by formal notification issued by the Finance Secretariat and signed by the authorized under secretary.

GST composition compliance: requires CMP-08 quarterly statements and annual GSTR-4 returns, with deemed compliance upon filing.
Registered persons under the Composition Scheme or availing the specified notification must submit quarterly self-assessed tax statements in FORM GST CMP-08 by the 18th day of the month following each quarter and an annual return in FORM GSTR-4 by the 30th April following the financial year; submission of these forms is declared to be deemed compliance with the return and tax-payment provisions for the period the benefit is availed.

Prohibition on import of milk and milk products extended until port laboratories are upgraded for melamine testing.
Prohibition on import of milk and milk products from China is extended until port-of-entry laboratories are suitably upgraded to test for melamine, covering milk and milk products including chocolates, confectionery and other food preparations with milk or milk solids; the extension amends ITC (HS) 2017 Schedule 1 under powers of the FT (D&R) Act and the Foreign Trade Policy 2015-2020.

Private placement framework for InvITs establishes investor limits, disclosure duties and approval requirements for unlisted units.
A new Chapter VIA creates a dedicated regime for privately placed unlisted InvITs: limits investor type, minimum investment and maximum investors, mandates placement memorandum filings, prescribes investment concentration and permitted temporary investments, allows borrowing per trust deed, requires specified disclosures and periodic reports to trustee and unitholders, assigns offering responsibilities to the investment manager, mandates annual audits, permits surrender of registration while preserving liability for past acts, and allows conditional listing subject to compliance with privately placed listed InvIT requirements.

Minimum subscription requirement for REIT offers fixed; unit composition lowered to a fixed unit denomination under amended regulations.
Amendment prescribes a fixed minimum subscription requirement for any investor in initial and public offers of REITs and revises unit denomination by substituting prior monetary phrasing with a prescribed unit composition, with the regulations taking effect upon publication in the Official Gazette.

Exclusion from foreign source: International Solar Alliance declared not a foreign source under the FCRA, affecting regulatory scope.
The Central Government, under the power conferred by sub clause (ii) of clause (j) of sub section (1) of section 2 of the Foreign Contribution (Regulation) Act, specified by notification that the International Solar Alliance shall not be treated as a 'foreign source' for the purposes of the Act, creating a statutory exclusion from the Act's foreign contribution regime.

GST exemption amendments update service classifications and substitute valuation language, inserting new exempt services and corrections.
Corrigendum corrects the English translation of a state GST notification by omitting specific governmental descriptors in table entries, inserting multiple new exempted service entries (including old age home services with capped monthly consideration, electricity distribution to tube wells, warehousing of minor forest produce, provident fund and NPS administrative services, governmental loan guarantees, food testing by the regulator, artificial insemination of livestock, ERCC royalty-collection assignment with reconciliatory GST limitation, and limited-member nonprofit services), substituting "value of supply" for "declared tariff", updating year references, and clarifying educational boards' treatment for examination services; the earlier English pages are declared deleted.

Extension of GSTR-3B filing: March return must be filed electronically by the newly prescribed deadline under amended notification.
A proviso is inserted into notification 12/2018 providing that the return in FORM GSTR-3B for March shall be furnished electronically through the common portal on or before the newly specified deadline; the amendment is effected by the Commissioner under delegated statutory rule-making power on the Council's recommendation and takes effect from the stated effective date.

Return filing deadline extended for GSTR-3B, allowing additional days for March 2019 electronic submission via the common portal.
An additional proviso was inserted into notification 12/2018-GST to permit electronic submission of the March 2019 return in FORM GSTR-3B through the common portal on or before 23 April 2019; the Commissioner exercised statutory powers under the Assam Goods and Services Tax Act and rules and the amendment is deemed effective from 20 April 2019.

GSTR-3B filing deadline set for March return: electronic submission via common portal required by the prescribed deadline.
A proviso is inserted requiring the return in FORM GSTR-3B for March, 2019 to be furnished electronically through the common portal on or before the 23rd April, 2019; the amendment is issued under section 168 and rule 61(5) of the Sikkim GST framework and takes effect from 20th April, 2019.

Customs notification amendment updates table entry to reassign adjudicating office and revise reference citation
The notification amends Notification No. 25/2018-Customs by replacing the column 3 reference entry for serial number 17 with the amended file citation, and by substituting the office designation in columns 4 and 5 for serial number 17 from "Principal Commissioner/ Commissioner of Customs, Nhava Sheva-IV, Mumbai Zone-II, Jawaharlal Nehru Custom House, Raigad" to "Principal Commissioner/ Commissioner of Customs, Nhava Sheva-II, Mumbai Zone-II, Jawaharlal Nehru Custom House, Raigad."

Extension of GSTR-3B filing deadline: taxpayers may file electronically via common portal by late April for March returns.
The notification inserts a proviso extending the due date for filing the return in FORM GSTR-3B for March 2019, permitting electronic submission through the common portal on or before 23rd April 2019, and declares the amendment to be effective from 20th April 2019.

Extension of return filing deadline for FORM GSTR-3B allows brief additional time for March filings via the common portal.
An amendment inserts a proviso into notification 34/2018 directing that the return in FORM GSTR-3B for March, 2019 be furnished electronically through the common portal on or before the extended deadline specified in the new proviso; the amendment is made under section 168 of the CGST Act and sub-rule (5) of rule 61 of the CGST Rules and takes effect from the stated operative date.

Common Adjudicating Authority appointment centralises adjudication of specified show-cause notices, reallocating adjudicatory powers to designated officers.
Officers listed in the Table are designated as Common Adjudicating Authority to exercise the powers and discharge duties of the originally named adjudicating officers in respect of specified noticees and their corresponding show-cause notices, thereby centralising adjudication for the matters enumerated.

Common Adjudicating Authority appointment directs designated officers to exercise adjudicatory powers over specified show cause notices.
Appointment of designated officers as a Common Adjudicating Authority to exercise the powers and discharge the duties of identified adjudicating authorities for the adjudication of specified show cause notices; the Principal Director General, Revenue Intelligence, by notification, names officers against each noticee and corresponding show cause notice, thereby centralising adjudication responsibility to the officers expressly listed in the Table.

Common Adjudicating Authority appointments centralise adjudication for specified customs show cause notices under the Customs Act.
Appointment of a Common Adjudicating Authority to centralise adjudication of specified customs show cause notices by designating named officers to exercise and discharge the adjudicatory powers previously assigned to other officers for the listed noticees and show cause notices, effected pursuant to prior notifications under the Customs Act.

Extension of GSTR-3B filing deadline allows electronic submission through the common portal under prescribed GST rules.
The notification inserts a proviso requiring that the return in FORM GSTR-3B for the month of March 2019 be furnished electronically through the common portal on or before the 23rd April 2019, thereby revising the prescribed filing timeline for that return period.

Foreign investment in municipal bonds expanded as non-residents permitted to purchase municipal debt under amended FEMA regulations.
The amendment defines Municipal Bonds as debt instruments issued by municipalities under Article 243Q and adds municipal bonds to Schedule 5 as permissible securities for purchase and sale by persons resident outside India, thereby including municipal debt within the FEMA regime for cross-border investment in non capital instruments.

Exchange Rate Determination sets import and export currency conversion rates affecting Customs valuation and compliance
Determination under section 14 of the Customs Act, 1962 fixing statutory exchange rates for conversion of specified foreign currencies into Indian rupees and vice versa for Customs purposes, with distinct rates for imported and exported goods set out in Schedules I and II, and supersession of the previously issued notification as indicated in the instrument.