Composition Scheme for small taxpayers: concessional tax with bill of supply requirement and bar on collecting tax from recipients.
A composition scheme permits eligible registered persons with turnover below the prescribed threshold to pay state tax at a concessional flat rate on specified intra State supplies, subject to exclusions (ineligible taxpayers, inter State supplies, supply through specified e commerce operators, listed excluded goods) and conditions: no collection of tax from recipients, no input tax credit, issuance of a bill of supply with a prescribed statement, collective application where registrations share a PAN, and liability to pay tax on inward supplies where applicable.

Composition Scheme eligibility allows qualifying small taxpayers to opt for simplified tax payment; specified goods manufacturers are excluded.
Eligible registered persons with aggregate turnover not exceeding the prescribed threshold may opt to pay tax under the Composition Scheme as prescribed under the GST rules; a lower turnover threshold applies for eligible persons registered under the registration provision in specified States; manufacturers of specified goods (ice cream and other edible ice, pan masala, and tobacco and manufactured tobacco substitutes) are ineligible for composition. The notification supersedes an earlier notification and applies from the stated commencement date.

Special Procedure for GSTR-1 filing requires eligible small taxpayers to furnish quarterly outward supply details within notified deadlines.
Prescribes a special procedure requiring registered persons below the aggregate turnover threshold to furnish outward supply details in FORM GSTR-1 for specified quarters within government-notified time periods; the April-June 2019 quarter deadline is set and remaining monthly time limits will be notified subsequently.

Registration exemption for small exclusive goods suppliers applies subject to specified commodity and jurisdictional exceptions.
The notification exempts persons engaged exclusively in the supply of goods with aggregate turnover in the financial year not exceeding forty lakh rupees from registration under the Andhra Pradesh GST Act, subject to exceptions: compulsory registrants under Section 24, suppliers of specified goods (ice cream/edible ice; pan masala; tobacco and substitutes), persons making intra State supplies in listed States/UTs, and persons exercising or retaining registration under Section 25(3). The exemption takes effect from 1 April 2019.

IGST and Compensation Cess exemption extended for Advance Authorisation, EPCG and EOU schemes until policy period end.
Extension of exemption from Integrated Goods and Services Tax (IGST) and Compensation Cess is provided for the Advance Authorisation, EPCG and EOU schemes, with corresponding amendments to the specified paragraphs of the Foreign Trade Policy to continue concessional tax treatment for imports under these export promotion mechanisms for the notified period.

Regulatory recognition of SEBI mutual funds regulations as the governing regulation under the income tax provision, effective upon publication.
Notification designates the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 as the applicable regulation for the purposes of the specified provision of the Income Tax Act, 1961, issued by the Central Government by Notification No. 27/2019 dated 20 March 2019; the notification takes effect from the date of its publication in the Official Gazette.

Withholding tax notification: HUDCO notified under section 194A, bringing the withholding provision into effect from publication.
Notification under Section 194A designates the Housing and Urban Development Corporation Ltd. (HUDCO), New Delhi, for the purposes of the specified sub-clause of sub-section (3) of Section 194A of the Income-tax Act. The Central Government issued the notification pursuant to its powers under that provision, and the notification is effective from its publication in the Official Gazette.

Exchange rate determination: specified foreign currencies' conversion rates into Indian rupees fixed for import and export valuation.
The Central Board fixes conversion rates of specified foreign currencies into Indian rupees for customs valuation, listing distinct import and export rates in Schedule I and per 100 unit rates in Schedule II, superseding the prior notification while preserving acts done under it.

Tax notification under section 10(46): Visakhapatnam SEZ Authority's specified non-commercial receipts notified as exempt subject to conditions.
Notification designates Visakhapatnam Special Economic Zone Authority for the purpose of tax treatment of specified receipts comprising lease rent, permit and I-Card fees, allotment and auction/bid receipts for plots/buildings, transfer charges, fees relating to building-plan exemptions and approvals, site usage and license fees, and interest on these receipts. The designation is subject to conditions that the Authority shall not engage in commercial activity, the activities and nature of specified income remain unchanged across financial years, and the Authority shall file returns as prescribed; the notification applies from assessment year 2018-2019 through 2022-2023.

Tax exemption under section 10(46) for regulatory commission income is conditional on non commerciality and prescribed filings.
Notification under section 10(46) notifies Andhra Pradesh Electricity Regulatory Commission for exemption in respect of licence fee, grants in aid and interest on those receipts, subject to conditions that the Commission shall not engage in commercial activity, the activities and nature of specified income remain unchanged, and the Commission files its return of income as required by clause (g) of sub section (4C) of section 139; the notification applies to assessment years 2019 2020 through 2023 2024.

Industrial park notification: Intime Properties project notified under section 80-IA, effective from the 2018-19 assessment year.
The Central Government, under clause (iii) of sub-section (4) of the Income-tax Act read with Rule 18C, notifies M/s. Intime Properties Private Limited as an undertaking and declares its project at specified buildings in Survey No. 64(part), Madhapur, as an industrial park for purposes of section 80-IA, subject to stated terms and conditions, with the substitution deemed effective for the assessment year 2018-19 and subsequent years.

Commencement of Finance Act provisions: Section 22 brought into force by government appointment effective on the designated date.
Government notification dated 19 March 2019 appoints the 20th day of March, 2019 as the date on which the provisions of Section 22 in Part II of the Finance Act, 2019 shall come into force, exercising the enabling power in that Act to effect statutory commencement.

Registration exemption for exclusive goods suppliers below prescribed turnover threshold, subject to specified exceptions and excluded goods.
Persons engaged exclusively in the supply of goods with aggregate turnover in a financial year not exceeding forty lakh rupees are specified as exempt from obtaining registration under the Jammu and Kashmir GST Act, subject to exceptions for those required to take compulsory registration, suppliers of goods listed in the Table (including ice cream, pan masala, and tobacco products), persons making intra state supplies in certain States/UTs, and persons opting for or continuing registration; effective 1 April 2019.

Composition scheme for small taxpayers allows simplified tax liability while prohibiting tax collection from recipients and input credit.
Prescribes a composition scheme under Jammu and Kashmir GST permitting eligible registered persons with limited preceding-year turnover to pay State tax at a simplified rate for intra State supplies, subject to exclusions (inter State supplies, non-taxable supplies, supplies through e commerce operators collecting tax, certain goods listed in the Annexure, casual/non resident persons) and obligations that they shall not collect tax, shall not claim input tax credit, and must issue a bill of supply with prescribed wording; inward supplies under reverse charge remain payable at applicable rates.

Special Economic Zone designation enables IT/ITES development, creates an approval committee and confers inland container depot status.
Central Government notifies 6.69 hectares in Wagholi and Kharadi, Pune as a Sector Specific Special Economic Zone for Information Technology and IT Enabled Services; records developer approval under the Special Economic Zones Act, 2005; constitutes an Approval Committee with specified ex officio members and a developer special invitee; and declares the zone to be deemed an Inland Container Depot under the Customs Act from the appointed commencement date.

Extension of GST filing deadline for operators unable to register due to portal issues, permitting later compliance with statement filing.
The Order extends the deadline in the Explanation to section 52(4) of the Punjab Goods and Services Tax Act, 2017 by substituting the original date with a later date, to relieve operators who, due to common portal technical issues and lack of registration, could not furnish the required monthly electronic statements of outward supplies and amounts collected for specified months.

FORM GSTR-1 filing deadlines are extended for eligible higher-turnover registered persons, with other return due dates pending notification.
Telangana State Tax extends the deadline for furnishing FORM GSTR-1 details of outward supplies for registered persons whose aggregate turnover exceeds 1.5 crore rupees in the preceding or current financial year. For each month from April 2019 through June 2019, the return may be furnished by the eleventh day of the succeeding month. Due dates for inward-supply details and periodic returns for July 2017 to June 2019 are to be subsequently notified.

Appointment of Member: Member appointed to Competition Commission under Competition Act for fixed tenure subject to age limit and service rules.
The Central Government appointed Ms. Sangeeta Verma as a Member of the Competition Commission of India under the Competition Act, effective from the stated date, to serve for the prescribed tenure or until attainment of the statutory age limit or until further orders, whichever is earlier. Her remuneration, allowances and other terms and conditions of service are governed by the Competition Commission of India (Salary, Allowances and other Terms and Conditions of Service of Chairperson and other Members) Rules, 2003.

Tariff value fixation establishes import valuation benchmarks for specified commodities under customs notification.
The Central Board substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal notification to prescribe tariff value benchmarks in US dollars for specified imports, including edible oils, brass scrap, poppy seeds, areca nut, and precious metals, thereby updating the operative unit values used for customs valuation under the existing customs notification framework.

Land customs station appointment: Dera Baba Nanak designated for baggage clearance and recognised road link to Kartarpur established.
Amendment designates Dera Baba Nanak as a land customs station for baggage clearance under section 7 of the Customs Act, 1962, by inserting a proviso in the principal notification; it also adds to the TABLE of land frontiers of Pakistan an entry for Dera Baba Nanak, Gurdaspur District, Punjab, specifying the road connection between Dera Baba Nanak (India) and Kartarpur (Pakistan) as the recognized route.