Tariff concession for specified paper goods under CEPA via substitution of tariff entries for imports from Korea.
The Central Government, exercising section 25(1) Customs Act powers, amends Notification No.152/2009 Customs by substituting the entry in column (2) against serial number 384 so that goods falling under tariff subheading 4809 90 imported from Korea RP are covered for tariff concession under the India Korea CEPA; the amendment is issued as Notification No.07/2019 Customs and follows prior amendments to the principal notification.

Corporate insolvency application rules now require chapter selection and debtor particulars for Chapter IV filings.
The rules amend Forms 1, 5 and 6 to require applicants to specify whether the corporate insolvency application is under Chapter II or Chapter IV of Part II of the Code and, where filed under Chapter IV, to supply notified particulars of the corporate debtor including assets and income, class of creditors or amount of debt, and category of corporate person.

Tax exemption under section 10(46): specified income of Prayagraj Mela Pradhikaran exempt subject to conditions.
Notification under section 10(46) notifies Prayagraj Mela Pradhikaran as an exempt authority in respect of specified income: grants in aid; tolls and parking/entry charges; registration fees for business activities; service charges to individuals; other Mela area charges under the Uttar Pradesh Act; and interest on those receipts. The exemption is conditional on no commercial activity, unchanged activities and income nature, and filing returns as required by clause (g) of sub section (4C) of section 139. The notification covers assessment years 2019-2020 to 2023-2024.

Provisional assessment of anti-dumping duty on saturated fatty alcohols pending new shipper review, with security and retroactive liability.
Provisional assessment of anti-dumping duty is ordered for saturated fatty alcohols imported from specified countries by M/s PT. Energi Sejahtera Mas via M/s Sinarmas Cepsa Pte Ltd pending a new shipper review; customs may require security or guarantee to cover any deficiency, and importers will be liable for any anti-dumping duty recommended on review from the date of review initiation. The notification was later rescinded.

Composition scheme threshold increase permits additional eligible small taxpayers to opt for simplified composition levy under GST rules.
Extends eligibility for the composition levy by allowing a registered person with aggregate turnover in the preceding year not exceeding one crore and fifty lakh rupees to opt to pay tax in lieu of tax under Section 9, as prescribed by the Karnataka GST Rules; excludes manufacturers of specified goods (ice cream, pan masala, tobacco and substitutes) identified by Customs Tariff Schedule entries and applies the First Schedule interpretive rules. The notification supersedes the earlier 2017 notification and takes effect on the notified operative date.

Quarterly GSTR-1 filing deadline set for small taxpayers for the April-June period under Karnataka GST.
Notification prescribes that registered persons with aggregate turnover up to Rs. 1.5 crore shall furnish details of outward supplies in FORM GSTR-1 under the Karnataka GST Rules on a quarterly basis, and requires submission for the April-June 2019 quarter by the thirty-first day of July, 2019.

Resignation acceptance of a Whole Time Member results in formal vacancy upon the effective date after administrative approval.
The resignation of a Whole Time Member from a regulatory board was accepted following administrative approval, creating an official vacancy effective from the date specified in the notification; the acceptance is recorded by government notification for administrative purposes.

Bill of supply requirement applied to persons paying tax under specified Puducherry GST rate notification, clarifying invoice obligations.
The Order clarifies that the bill of supply requirement under clause (c) of sub-section (3) of section 31 of the Puducherry GST Act applies to persons paying tax under the Puducherry GST rate notification issued by the Government, requiring them to issue a bill of supply instead of a tax invoice when supplying exempted goods or services or when covered by that notification.

Composition Scheme eligibility extended to a higher turnover limit; manufacturers of specified goods excluded from opting.
Composition Scheme eligibility is extended to registered persons whose aggregate turnover in the preceding financial year does not exceed an increased threshold, allowing them to pay tax by composition in lieu of tax under the standard levy, as prescribed by the GST rules. Manufacturers of specified goods listed by tariff items-ice cream and other edible ice, pan masala, and all tobacco and manufactured tobacco substitutes-are excluded from opting for the composition levy. The notification directs that tariff headings be interpreted using the First Schedule to the Customs Tariff Act.

Quarterly filing relief for small turnover taxpayers: FORM GSTR-1 due for April-June quarter with extended deadline.
Registered persons with aggregate turnover up to 1.5 crore rupees must furnish details of outward supplies in FORM GSTR-1 for April-June 2019 by the time specified in the notification; time limits for returns covering July 2017 to June 2019 will be notified subsequently in the Official Gazette.

Composition scheme reduced state tax rate for small intra State suppliers, subject to eligibility criteria, exclusions, and no input credit.
Composition scheme prescribes levy of State tax at three percent on intra State first supplies by a registered person meeting turnover and eligibility conditions; composition taxpayers shall not collect tax from recipients, shall not claim input tax credit, must issue a bill of supply with a prescribed statement, remain liable on certain inward supplies at applicable rates, and exclude pre registration supplies when computing tax payable; aggregate turnover excludes interest/discount on certain exempt financial services; specified goods are excluded via annexure; scheme effective 1 April 2019.

Separate registration for multiple places of business enables transfer of input tax credit and prescribes application and procedural conditions.
The rules provide for separate registration for multiple places of business within the State, requiring separate FORM GST REG-01 applications, linking composition eligibility across places, mandating taxation and invoicing for inter-establishment supplies, and applying verification provisions. They establish a procedure for transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A, with transfer in proportion to the value of assets and acceptance by the transferee on the portal effecting credit to the electronic ledger.

Subordination of Commissioner of Income-tax (e-Verification) placed under Principal Director General of Income-tax (Systems), effective from Gazette publication.
Direction under the Income-tax Act that the Commissioner of Income-tax (e-Verification) is to be placed subordinate to the Principal Director General of Income-tax (Systems); the notification, issued by the tax board under its statutory powers, takes effect upon publication in the official Gazette.

Delegation under Section 120: Principal Director General (Systems) authorized to act where e Verification Commissioner holds jurisdiction.
The Central Board of Direct Taxes, invoking sub-sections (1) and (2) of section 120 of the Income-tax Act, directs that the Principal Director General of Income-tax (Systems), Delhi, shall exercise the powers and perform the functions in respect of such territorial areas, persons or classes of persons, incomes or classes of incomes, and cases or classes of cases in respect of which the Commissioner of Income-tax (e-Verification) has jurisdiction. The notification is effective from its publication in the Official Gazette.

Jurisdiction of income-tax authorities: centralised powers delegated for e-verification and information processing, enabling delegated exercise by subordinate officers.
The Commissioner of Income-tax (e-Verification), Delhi, is authorised to exercise concurrent powers nationwide to centrally issue notices, collect and process information and documents, specify response formats and call for information, and to exercise related record-keeping and compliance powers; the Commissioner may delegate these functions in writing to Additional or Joint Commissioners, who may further authorise Assessing Officers for specified persons, cases or classes of income for which the Directorate of Income-tax (Systems) has information.

Research funding approval enables tax deductible donations to approved institutions subject to strict accounting, audit and reporting requirements.
Approval is granted to M/s Indian Institute of Science Education and Research, Bhopal as a university category institution for purposes of clause (ii) of sub section (1) of section 35, subject to conditions: sums must be used for scientific research conducted by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited with the audit report furnished to the tax authority by the return due date; donations must be recorded in a separate auditor certified statement and used exclusively for core scientific research; and the institute must file a statement of past research, publications, patents, and planned projects with financial allocations.

Due date for GSTR-3B returns: monthly returns must be filed by the twentieth day of the succeeding month.
Returns in FORM GSTR-3B for April to June 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the relevant month, and 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 that last date.

Due date extension for GSTR-1 filings: monthly taxpayers receive a later filing deadline for specified months under Karnataka GST.
The notification extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose aggregate turnover exceeded the relevant threshold in the preceding or current financial year, for each month from April to June 2019, until the eleventh day of the month succeeding the relevant month. It also states that time limits for furnishing related details or returns for the period July 2017 to June 2019 will be notified subsequently.

National Bench of GST Appellate Tribunal notified, establishing centralized appellate forum under statute effective upon publication.
Creation of a National Bench of the Goods and Services Tax Appellate Tribunal is notified under statutory power and on the Council's recommendation, taking effect from publication in the Gazette; the measure establishes a centralized appellate forum and is administrative in character.

Composition scheme eligibility clarified: interest or discount on loans and deposits excluded from turnover and eligibility calculations.
The value of exempt services supplied by way of extending deposits, loans or advances, where consideration is represented by interest or discount, shall be excluded from determining eligibility for the composition scheme and from the computation of aggregate turnover for that purpose.