Nomination of committee members: State Level Screening Committee now uses post-based nominations to avoid transfer-related delays.
The Government amends the notification constituting the State Level Screening Committee by substituting named appointees with post-based designations, nominating Joint Commissioner-1, Kerala State Goods and Services Tax Department, Thiruvananthapuram and Joint Commissioner, Central Taxes and Central Excise, Thiruvananthapuram as members to avoid delays caused by personnel transfers and the need to amend the notification each time an officer is transferred.

Development rights exclusion under Uttar Pradesh GST notification clarified for supplies made on or after 1 April 2019.
Amendment to the Uttar Pradesh GST notification governing the special procedure for specified supplies inserts an explanation excluding development rights supplied on or after 1 April 2019 from the scope of the notification. The amendment is issued under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council, and is deemed to have come into force from 1 October 2019.

Customs exchange rate determination set effective for imports and exports, specifying separate rates per currency.
Determination of foreign exchange conversion rates for customs valuation is issued, superseding the prior notification, and providing that with effect from 20th December, 2019 the rate of exchange for each listed foreign currency into Indian rupees, and vice versa, shall be the rates shown in the annexed Schedules for imported and exported goods, with Schedule I listing per unit rates and Schedule II listing rates per one hundred units.

Electronic invoice signature exemption allows e-invoices and e-bills without supplier signatures, changing GST documentation rules.
The amendment rules revise Delhi GST procedural rules: require dual-State identification in FORM GST REG-07 for collection agents; remove a job-worker transfer phrase; exempt supplier signature for electronic invoices, bills of supply, consolidated invoices and tickets under the Information Technology Act; add rule 109B mandating notice (FORM GST RVN-01), hearing and a summary (FORM GST APL-04) for revisional orders; insert rule 138E restricting furnishing of PART A of FORM GST EWB-01 for return defaulters (subject to Commissioner's discretion); and substitute detailed refund (RFD-01/RFD-01A) and annual return/reconciliation forms (GSTR-9/9A/9C) with expanded schedules, declarations and instructions.

Anti-dumping duty amendment: exporter name amended to reflect corporate name change, retaining duty coverage on affected imports.
Imposition of definitive anti-dumping duty on High Tenacity Polyester Yarn from China PR remains in force, and the implementing notification is amended to substitute the exporter's name after the Designated Authority concluded the change was a name-change only and did not alter the business nature, thereby preserving the existing duty framework while correcting the exporter details.

Delhi GST compliance reforms expand composition options, Aadhaar authentication, electronic payments, return rules, cash-ledger transfers and anti-profiteering penalties.
Delhi GST amendments revise composition eligibility and turnover calculations, introduce Aadhaar-based registration authentication with alternate identification, and permit prescribed electronic payment modes. They establish monthly, quarterly and annual return arrangements, allow specified filing extensions, and enable transfers between electronic cash ledgers for different GST components. Interest on delayed returns is generally limited to tax paid through the electronic cash ledger before proceedings begin. National advance-ruling provisions gain effect, anti-profiteering may attract a penalty subject to timely deposit, and Uranium Ore Concentrate receives retrospective rate-schedule treatment without refund of tax already collected.

Import quota for urad beans restricts imports to registered millers/refiners, subject to DGFT procedure and exemptions.
Imports of Urad (SPP Vigna mungo) under Exim Code 0713 31 10 are restricted and subject to an annual fiscal-year quota; quota imports are allowed only to millers/refiners as per procedure to be notified by the Directorate General of Foreign Trade, while government import commitments under bilateral or regional agreements or memoranda of understanding are exempt; the notification takes effect from publication in the Official Gazette and notes corrigenda to classification entries.

Due date for CMP-08 statement fixed as 22nd October, with the amendment given retrospective effect from 18th October.
The notification amends a prior notification by inserting a proviso that fixes the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter July-September 2019, or part thereof, as the 22nd day of October, 2019, and declares the amendment to be deemed effective from the 18th day of October, 2019 under Section 148 of the Madhya Pradesh GST Act.

GST classification update adds aerated water to taxable schedule under MP GST, effective from October first.
Amendment adds aerated water as a new Annexure entry (Sl. No. 2A) to the earlier notification under the Madhya Pradesh Goods and Services Tax Act, 2017, pursuant to the State Government's powers under sub sections (1) of Sections 9, 11 and 16, on Council recommendation. The insertion is declared effective from the first day of October, 2019, thereby formalising the commodity's classification within the State GST schedule.

Minimum Import Price requirement for peas imposes an annual quota and permits entry only via Kolkata sea port.
Imports of peas (Pisum sativum) under HS code 0713 1000 are restricted and subject to an annual quota of 1.5 lakh MT and a Minimum Import Price (MIP) of Rs. 200/- CIF per kilogram; import is permitted only through Kolkata sea port, with the restriction not applying to Government commitments under bilateral or regional agreements or memoranda of understanding.

Import restrictions on gold and silver require imports only through nominated agencies, with specified export related exemptions.
Import of gold and silver in non monetary forms is changed from 'Free' to Restricted, permitting imports only through nominated agencies as notified by the central banking authority and the foreign trade administration; imports are subject to central bank regulations. Dore imports by refineries are allowed against licence with AU condition. Exemptions apply for Advance Authorisation imports and direct foreign buyer supply to exporters under the Foreign Trade Policy provision referenced.

Deduction certification for additional employee cost requires chartered accountant report verifying eligibility and compliant payment modes.
The rules substitute Form No.10DA to require a chartered accountant's certificate for deductions under section 80JJAA, specifying the deduction amount based on additional employee cost and requiring supporting annexure data. The annexure mandates assessee identification, employee counts and classifications for existing and new businesses, computation of emoluments and deductible amounts, and explicit signatory details. Definitions and exclusions clarify which employees and emoluments qualify, and only payments made through account payee or prescribed electronic modes may be included in the deduction computation.

Tamil Nadu GST amendments add National Appellate Authority, Aadhaar registration, small taxpayer composition option, digital payments and ledger transfers.
The Ordinance adds the National Appellate Authority for Advance Ruling as an appellate forum with binding rulings for specified applicants and related registered persons; establishes a limited concessional tax option for small taxpayers (preceding year turnover up to fifty lakh) with detailed exclusions and turnover computation rules; mandates Aadhaar authentication or alternate identification for registration eligibility; authorises prescribed digital payment modes for suppliers; permits transfers among electronic cash ledgers and corresponding intergovernmental transfers; allows notified extensions of filing deadlines; and introduces a ten percent penalty for profiteering with a thirty day deposit exception.

Extension of annual return deadlines: amendment permits delayed filing for early GST periods due to technical issues, with extended deadlines.
The Order substitutes the Explanation to the annual return provision to declare extended electronic filing deadlines for the annual returns for the periods 1 July 2017-31 March 2018 and 1 April 2018-31 March 2019, permitting registered persons (excluding Input Service Distributors, certain special-pay taxpayers, casual taxable persons and non-resident taxable persons) additional time to furnish returns as relief for technical difficulties.

Special Economic Zone notification establishes IT/ITES SEZ at Indore and constitutes statutory Approval Committee and ICD status.
Notification establishes a Special Economic Zone for IT/ITES at Plot No. 02 A, Indore comprising 2.183 hectares, following grant of a letter of approval for its development, operation and maintenance; it also constitutes an Approval Committee composed of specified ex officio members and a developer representative, and declares the SEZ to be deemed an Inland Container Depot under the Customs statutory regime.

De-notification of SEZ land removes specified parcels, reducing the notified SEZ extent under SEZ Act powers.
The Central Government, exercising the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 read with rule 8 of the Special Economic Zones Rules, 2006, hereby de-notifies an identified aggregate land area comprising specified survey numbers in the listed villages following developer proposal, State Government approval and Development Commissioner recommendation, thereby reducing the SEZ's notified extent and recording the resultant total area.

Non-GST alcohol for manufacture of liquor is added to Schedule-IV with certificate-based sale and a 5% tax rate.
Schedule-IV was amended to insert a new entry for non-GST alcohol sold for use in manufacturing alcoholic liquor for human consumption against a certificate issued by the Commissioner of State Excise, Uttar Pradesh, or an authorised officer. The notified entry specifies the point of tax as M or I and prescribes tax at 5%, effective from 09 December 2019.

Special Economic Zone area requirements updated, adjusting minimum sizes, built-up processing area and approval mechanisms.
The amendments set differentiated area norms: non-IT/ITeS, biotech and health SEZs require contiguous land area thresholds with exceptions for specified states and territories; IT/ITeS, biotech and health SEZs have no minimum land area but must meet minimum built-up processing area by city category. Minimum processing area must be at least fifty percent of total SEZ area, existing SEZs are deemed multi-sector, and approval procedures permit the Board of Approval to grant one-year extension increments and the Approval Committee to endorse services broad-banded with IT/ITeS.

QR code requirement mandates B2C invoices by high-turnover registered persons to include QR code or dynamic QR payment reference.
Requires that a B2C invoice issued by a registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees must contain a Quick Response (QR) code, and provides that an invoice containing a cross-reference to payment via a Dynamic QR code displayed digitally shall be deemed to have a QR code.

Commencement of Amendment Rules: Fourth Amendment to GST Rules appoints a future date for rule 5 to take effect.
The Governor, exercising powers under rule 5 of the Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2019 as made by Notification No. SRO A-20(a)/2019 and published in the Government Gazette, appoints the first day of April, 2020 as the date from which the provisions of that rule shall come into force, via G.O. Ms. No. 194 and SRO A-45(b-3)/2019.