Designated Appellate Authority appointed to hear SGST Act appeals against adjudicating authorities, conferring statewide appellate jurisdiction.
The State Government designates officers as Designated Appellate Authority to hear appeals under Section 107 of the Tripura State Goods and Services Tax Act against orders of adjudicating authorities; the Chief Commissioner of State Tax (Appeals) and the Additional Commissioner of State Tax (Appeals) are specified with statewide jurisdiction, and the notification sets an operative commencement date.

Tax exemption for notified regulator: specified income exempt subject to non-commercial activity, unchanged income nature, and prescribed return filing.
Notification grants a tax exemption to the Odisha Electricity Regulatory Commission for specified income consisting of government grants, licence fees from licensees, application processing fees, and interest earned on those amounts. The exemption is subject to conditions: no engagement in commercial activity, unchanged nature of activities and specified income across financial years, and filing of return of income as prescribed by the statutory return-filing provision. The notification supersedes an earlier notification and is given retrospective effect for the earlier assessment year and applies to identified subsequent assessment years.

Shipping bill forms amended to require expanded exporter, invoice, cargo, tax, scheme and drawback information.
Notification substitutes Forms SB I and SB III in the Shipping Bill and Bill of Export (Forms) Regulations, 2017, prescribing detailed shipping bill and bill of export formats. The forms require exporter/consignee identification, customs station, carriage and foreign exchange details, invoice- and item-level descriptions, export valuation (INCOTERMS, FOB, freight, insurance), export duty and IGST fields, and sections for export schemes, drawback claims, container data, documents submitted and declaratory signatures. The amendment takes effect on publication in the Official Gazette.

Anti-dumping duty on acetone imports imposed to counter continued dumping and prevent injury to domestic industry.
Imposition of anti-dumping duty on acetone (tariff item 2914 11 00) from European Union, Singapore, South Africa and USA after a continuation review found continued dumping and material injury to the domestic industry; duties are set as country and producer specific USD per metric tonne rates, effective for five years, payable in Indian currency, with conversion based on the Government specified exchange rate applicable on the bill of entry date.

Exemption from IGST and compensation cess for EOUs on imports extended by amendment, prolonging the existing import tax relief.
Amendment substitutes the expiry date in Notification No. 52/2003-Customs to extend the exemption from IGST and compensation cess on imports to Export Oriented Units by replacing the earlier specified date in the proviso of the opening paragraph, thereby continuing the import tax exemptions for EOUs for the extended period.

Exemption from Integrated Tax and Compensation Cess extended for imports under AA/EPCG authorizations until a later specified date.
Extension of the exemption from Integrated Tax and Compensation Cess on goods imported against Advance Authorization (AA) and Export Promotion Capital Goods (EPCG) authorizations by substituting the earlier expiry date with a later expiry date in the opening paragraph provisos and specified conditions of five prior customs exemption notifications, thereby continuing the tax relief under the existing terms of those notifications.

Form C declarations obsolete: specified Form C documents declared invalid for tax compliance, effective from issue dates.
Under sub rule (13) of rule 5 of the Central Sales Tax (Delhi) Rules, 2005 the notification declares specified Form C declarations issued from the Rajouri Garden address obsolete and invalid for all purposes from their dates of issue, listing recipient dealers, form types, tax periods and declared values; the departmental notice communicates that the listed documentary instruments cannot be relied upon for statutory or tax compliance purposes.

Obsolescence of C Forms: specified dealer issued declarations are invalidated under Central Sales Tax rules for listed tax periods.
Form C declarations issued by M/s Daffodil International are declared obsolete and invalid for all purposes under the Central Sales Tax (Delhi) Rules; the notification lists specific Form C numbers, recipient dealers with addresses, declared values and corresponding tax quarters, and records those instruments as having no legal effect from the date of issue.

Certificate validity: custodian registration endures until suspended or cancelled, and related provisions and schedule entries are removed.
The amendment substitutes regulation 9A to state that every certificate granted under sub regulation (3) of regulation 8 shall remain valid unless suspended or cancelled by the Board; it omits regulation 9B and alters the Second Schedule by replacing the cited provision references in the title and deleting Explanation II from Part A. The Regulations commence on publication in the Official Gazette.

Fee revision for securities activity adjusts turnover based charges and restructures filing fees for public issues and exchanges.
Amendments effective April 1, 2019 revise SEBI's payment of fees: they set turnover based rates and fixed annual charges for brokers and clearing members across cash, equity derivatives, currency, interest rate, commodity and debt segments with defined turnover computation (including options premium and notional on exercise), amend the exchange regulatory fee formula for very large annual turnover, and restructure Schedule III filing fees under the Issue of Capital and Disclosure Requirements with tiered flat and percentage rates and reduced rates for filings within one year after an observation letter.

Composition scheme eligibility clarified: interest from loans excluded from turnover calculations enabling small businesses to qualify.
The Order clarifies that the value of exempt services provided through deposits, loans or advances, where consideration is interest or discount, shall be excluded for determining eligibility under the composition scheme and for computing aggregate turnover for composition-scheme qualification under section 10 of the Punjab GST Act.

Bill of supply requirement clarified to include taxpayers covered by the State tax rate notification, fixing invoice obligations accordingly.
The Order clarifies that the requirement to issue a bill of supply, instead of a tax invoice, for exempt supplies or for persons paying tax under the composition scheme applies to persons paying tax under the State tax rate notification dated 22 March 2019, using the State's removal-of-difficulties power to settle invoice-formality uncertainty.

Extension of filing deadline for operators affected by portal registration failures permitting late submission of outward-supply statements.
Order substitutes the date in the Explanation to subsection (4) of section 52 of the Mizoram Goods and Services Tax Act, thereby extending the deadline for operators who collected the specified amounts but could not obtain registration due to common portal technical issues to furnish the monthly electronic statement of outward supplies and amounts collected.

Composition scheme: state tax payable at prescribed rate for eligible small suppliers subject to exclusions, invoice and compliance conditions.
Composition scheme permits registered persons within the aggregate turnover threshold to pay state tax at the notified rate subject to specified eligibility conditions, prohibition on collecting tax from recipients, ineligibility for input tax credit, requirement to issue a bill of supply with prescribed wording, applicability to all outward supplies notwithstanding other notifications, liability on inward supplies as per the Act, exclusion of certain goods by tariff description, and exclusion of interest or discount on exempt financial services from aggregate turnover computation; effective from the commencement date.

Composition scheme eligibility: registered persons below prescribed turnover may opt for rule 7 levy, excluding specified manufacturers.
An eligible registered person may opt for the composition levy and pay tax as prescribed under rule 7 in lieu of tax under sub-section (1) of section 9, subject to aggregate turnover thresholds, with a lower threshold for specified special category States; manufacturers of goods specified by tariff classification (ice cream, pan masala, tobacco and substitutes) are excluded from the composition option, and interpretation of tariff items follows the First Schedule to the Customs Tariff Act.

Due date for GSTR-3B returns set as the succeeding month's twentieth day; payment must come from electronic ledgers.
Specifies that FORM GSTR-3B returns for April-June 2019 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month, and that registered persons must discharge tax liability, including tax, interest, penalty, fees or other amounts payable, by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.

Extension of GSTR-1 filing deadline for specified large taxpayers to the eleventh day after each month.
Extends the due date for furnishing FORM GSTR-1 by registered persons with aggregate turnover above the specified threshold for each month of April, May and June 2019 to the eleventh day of the month succeeding such month, under the Mizoram Goods and Services Tax Rules. States that time limits for furnishing the details or returns for the period July 2017 to June 2019 under the provisions governing return filing will be notified later in the Official Gazette.

Form GSTR-1 deadline: small taxpayers with specified turnover must file quarterly outward-supply details for Apr-Jun by end July.
Registered persons with aggregate turnover up to the specified threshold must furnish details of outward supply in FORM GSTR-1 under the Mizoram GST Rules; for the quarter April-June 2019 the time limit to furnish FORM GSTR-1 is the end of July 2019, and time limits for July 2017-June 2019 will be notified later in the Official Gazette.

Registration exemption for small goods suppliers, subject to specified goods, mandatory registration and regional exceptions.
Exemption from registration is provided for persons engaged exclusively in the supply of goods whose aggregate turnover in a financial year does not exceed a specified turnover threshold, subject to exceptions for persons required to register mandatorily, suppliers of goods listed as excluded (ice cream and other edible ice; pan masala; tobacco and manufactured tobacco substitutes), persons making intra State supplies in specified States and Union Territories, and persons who have exercised or intend to continue registration.

Consumer Welfare Fund committee constituted to recommend proper utilisation of fund under APGST rules and Act.
A Standing Committee is constituted under sub rule (4) of Rule 97 of the APGST Rules, 2017 read with Section 168 of the APGST Act, 2017. Members appointed include the Special Chief Secretary, Revenue (Chairman); Principal Secretary (Finance) (Vice Chairman); Commissioner (Consumer Affairs Civil Supplies) (Ex Officio); and Chief Commissioner of State Tax (Member Secretary). The Committee shall make recommendations for proper utilisation of monies credited to the Consumer Welfare Fund created under the APGST Act.