UTGST rates for real estate supplies: differentiated rates, project-wise ITC transition rules, reverse charge and one-time option requirements.
The amendment prescribes differentiated UTGST rates for construction and related works in REP and RREP, sets project-wise transitional ITC calculations (Tx and Te) based on aggregate ITC, carpet area, booking, invoicing and percentage completion, requires separate computation for tax components, mandates reporting and payment for shortfalls from unregistered suppliers including reverse charge treatment for certain inputs, and provides a one-time electoral mechanism for promoters to opt into alternate tax rates with specified procedural requirements.

IGST rate notification for real estate construction prescribes differentiated rates, ITC adjustment formulas and reverse charge compliance.
The notification prescribes IGST rates for varied real estate construction services and sets project wise rules to compute eligible Input Tax Credit (Te) and ITC reversal or payment (Tx) for REP and RREP. It differentiates treatment by apartment category, requires promoters to maintain project accounts, mandates payment on shortfalls from unregistered suppliers (including reverse charge on certain inputs), and provides a one time option mechanism for ongoing projects to opt into alternative tax rates, with detailed formulas, caps and reporting obligations.

Vizag Seaport area addition extends customs area for loading and unloading goods, including containers and containerized goods.
The Principal Commissioner of Customs, exercising statutory authority under the Customs Act, extends the Customs Area by including 7,427.49 square metres on the eastern side of the VSPL terminal to serve as the proper place for unloading imported goods and loading export goods, including containers and containerized goods, and amends the customs boundaries accordingly (east: VSPL compound wall; west: EQ9/EQ10 berth compound wall; south: EQ8 berth; north: VSPL compound wall with main gate and railway gates).

Extension of ITC-04 filing deadline for goods sent to or received from job workers, deadline moved to June.
The Commissioner extends the time limit for furnishing the declaration in FORM GST ITC-04 for goods dispatched to a job worker or received from a job worker for the specified past tax period until the 30th day of June, 2019, superseding an earlier notification while preserving actions taken before that supersession.

Extension of GSTR-1 filing deadline for specified high-turnover taxpayers to a later monthly due date.
Extension of the time for furnishing details of outward supplies in FORM GSTR-1 is granted for registered persons whose aggregate turnover exceeds the specified threshold, requiring that for each month in the quarter the FORM GSTR-1 be furnished by the eleventh day of the month succeeding the month to which the details relate.

GSTR-3B due dates set: monthly returns must be filed by the twentieth day and paid from electronic ledgers.
Returns in FORM GSTR-3B for April, May and June 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month. Registered persons must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger as applicable, not later than the last date for furnishing the return.

Industrial park approval under section 80-IA: tax deduction eligibility tied to notified undertaking meeting prescribed area, unit and compliance conditions.
Notification under clause (iii) of sub-section (4) of section 80-IA notifies M/s Romell Real Estate Pvt. Ltd. as the approved developer, maintainer and operator of an industrial park at Plot A-3, Survey Number 586/2,4,6,7 Village Pahadi Goregoan, Mumbai, subject to conditions including minimum constructed floor area, allocable area composition, minimum number of industrial units, single-ownership requirement, limits on area occupied by any unit (including associated enterprises), adherence to activities in the Industrial Park Scheme, separate accounting, annual reporting in the prescribed form, and consequences for noncompliance or misrepresentation.

Extension of GST ITC-04 filing deadline for job work declarations allows late submissions under statutory procedural authority.
Extension of the time limit for furnishing FORM GST ITC-04 is granted for declarations relating to goods dispatched to a job worker or received from a job worker for the period July 2017 to March 2019, with the filing deadline extended to the 30th day of June, 2019, and superseding the prior departmental notification to the extent inconsistent.

Extension of time for FORM GST ITC-04: deadline extended to 30 June 2019 for job-worker filings.
Extension of time is granted for furnishing FORM GST ITC-04 for goods dispatched to a job worker or received from a job worker for the period July 2017 to March 2019, permitting submission of the declaration until 30th June 2019. The notification supersedes the earlier 31 December 2018 notification insofar as the filing timeline is concerned, without affecting actions done or omitted before that supercession.

Composition levy eligibility expanded allowing more small taxpayers to opt for simplified tax, with specific product exclusions.
An eligible registered person may opt for the composition levy where aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees, subject to a lower threshold for certain State registrations and disqualification for manufacturers of specified goods (ice cream and other edible ice; pan masala; tobacco and manufactured tobacco substitutes). The notification supersedes the earlier notification and applies the Customs Tariff Act First Schedule rules for tariff interpretation.

Due date for GSTR-3B returns fixed on the twentieth day succeeding each month; payment via electronic cash or credit ledger.
Prescribes that FORM GSTR-3B for April-June 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each tax period, and requires registered persons to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing deadline.

GSTR-1 filing deadline extended for large taxpayers to the eleventh day of the succeeding month.
Extension of the due date for furnishing outward supplies in FORM GSTR-1 is granted for registered persons with aggregate turnover above the prescribed threshold, allowing filing for April, May and June 2019 up to the eleventh day of the month succeeding each respective month; time limits for furnishing details or returns for July 2017 to June 2019 will be notified subsequently.

GSTR-1 filing schedule for small taxpayers: quarterly filing adopted with a specified deadline for the relevant quarter.
Notification prescribes that registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special quarterly procedure to furnish outward supply details in FORM GSTR-1. The notification sets the April-June 2019 GSTR-1 filing deadline as 31st July 2019 and indicates that time limits for returns relating to July 2017-June 2019 will be notified later.

Tariff concessions under India-Japan CEPA expand access; amended customs duty rates apply from April 2019.
Amendment substitutes the Table in Notification No.69/2011-Customs to implement deeper tariff concessions for specified imports from Japan under the India-Japan CEPA by listing affected chapters, headings and subheadings with their preferential rates, including entries with distinct or zero rates, and brings the amendment into force from 1st April, 2019.

Common Adjudicating Authority appointed to centralize adjudication of specified customs show cause notices and reassign officers' powers.
The Board appoints the Common Adjudicating Authority, vesting the Commissioner of Customs, Chennai (Import), Chennai II with the powers and duties of the officers listed in the Table to centralize adjudication of the specified show cause notices against M/s. Procter & Gamble Home Products Ltd., thereby reallocating adjudicatory responsibility for those enumerated proceedings.

Common Adjudicating Authority appointed to adjudicate customs show-cause notice against Prasann Enterprises under Customs Act to consolidate proceedings.
DRI, invoking notifications under the Customs Act, 1962, appoints a Common Adjudicating Authority to exercise the powers and duties of the originally named Joint/Additional Commissioner of Customs for adjudicating the specified show cause notice against M/s. Prasann Enterprises; the designated officer is an Assistant/Deputy Commissioner of Customs (Group-I), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad.

Common Adjudicating Authority appointed to exercise adjudicatory powers for specified customs show cause notices.
The Principal Director General, Directorate of Revenue Intelligence, pursuant to clause (a) of section 152 of the Customs Act, 1962 and earlier notifications, appoints specified officers to act as Common Adjudicating Authority to exercise the powers and duties of the adjudicating authorities named in the Table for adjudication of the listed show cause notices against specified noticees.

Common Adjudicating Authority appointment centralizes adjudication of specified customs show cause notices to designated officers.
The Principal Director General, Revenue Intelligence, has appointed specific officers as Common Adjudicating Authority to exercise the powers and perform duties of the originally named adjudicating authorities for the listed noticees and show cause notices, as set out in the Table. The appointments transfer adjudicatory responsibility to the designated officers for the purpose of adjudicating the specified show cause notices, effecting administrative reassignment of proper officer functions without changing the substantive issues in the notices.

Economic Intelligence Unit establishes a dedicated GST wing with officers empowered under the GST Act and delegated authority.
Economic Intelligence Unit is established as a separate wing in the office of the Commissioner of State Tax for GST-related administrative requirements. Functional from 1 August 2018, it is headed by the Additional Commissioner of State Tax and has a cadre strength of 75 officers and staff. Personnel may be posted, deputed or drafted from field offices. Officers in the Unit exercise powers vested under the GST Act, 2017 and powers notified by the Commissioner of State Tax.

Extension of ITC-04 filing deadline: declarations for job-worker transactions extended under state GST rules.
Extension of the time limit for furnishing FORM GST ITC-04 is provided for goods dispatched to, or received from, a job worker covering the period July 2017 to March 2019, with the deadline extended until the 30th day of June, 2019; the notification supersedes an earlier state notification while preserving prior actions or omissions.