Term of Office for part-time members set for a fixed multi-year period or until retirement age, reappointment permitted.
The amendment sets the term of office of part-time members at five years or until they attain the age of 65 years, whichever is earlier, and provides that they shall be eligible for reappointment; it substitutes sub-rule (2) of rule 19 and omits sub-rule (3). The rules are made under specified provisions of the Insolvency and Bankruptcy Code, 2016 and take effect on publication in the Official Gazette.

Certificate of Inspection requirement for rice exports to European countries; immediate for EU and specified states, mandatory from 1 July 2020.
The amendment imposes a mandatory Certificate of Inspection for exports of rice (Basmati and Non Basmati) to European markets: immediate requirement for EU Member States and the specified countries Iceland, Liechtenstein, Norway and Switzerland, and mandatory certification for exports to remaining European countries from 1 July 2020, amending Schedule 2 Chapter 10 of the ITC (HS) Export Policy, 2018 and revising Notification No. 29/2015 20.

Extended filing deadline for FORM GSTR-3B: November returns may be filed later in December under Haryana GST rules.
The Commissioner of State Tax amended a prior notification to insert a proviso authorising an extension of the electronic filing date for FORM GSTR-3B for November 2019, to be filed through the common portal on a later date in December 2019, and declared the amendment to have retrospective effect from the original December commencement date.

Special Economic Zone area expansion under SEZ Act: additional land notified, increasing total SEZ extent and incorporating specified survey plots.
Notification adds 2.60 hectares to the IT/ITES Special Economic Zone at Kadayam Perumpathu Village under the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act and rule 8 of the Special Economic Zones Rules, 2006, listing specific survey numbers and areas for inclusion and increasing the SEZ's total notified area to 31.99 hectares.

Depository status for registrars and share transfer agents enables limited role as collecting agents for off exchange instruments.
Registrars to an Issue and Share Transfer Agents registered under SEBI Regulations, 1993 are notified as a depository only for the limited purpose of acting as a collecting agent under the Indian Stamp Act for instruments executed otherwise than through a recognised stock exchange or recognised depository.

Commencement date amendment postpones the Finance Act section 11 effective date to July next year.
The Central Government, exercising powers under the Finance Act, amends the principal notification S.O. 4419(E) by substituting the previously specified commencement day with a later calendar date, thereby changing the effective date of the provisions notified. A note records that an earlier substitution had set an intermediate commencement date which is now superseded by this amendment. The instrument is an administrative notification published by the Department of Revenue to revise the operative commencement timeline.

Restriction on electronic credit ledger use to block fraudulent or ineligible input tax credits, with authority to lift restrictions.
The amendment inserts rule 86A empowering the Commissioner or an authorised officer to disallow debit of amounts from the electronic credit ledger where there are recorded reasons to believe input tax credit was fraudulently availed or is ineligible, including credits based on invoices from non existent suppliers, credits without receipt of goods or services, credits where tax charged has not been paid to Government, or absence of prescribed documents; the authority must record reasons in writing, may later allow debit if satisfied conditions no longer exist, and such restriction ceases after one year from imposition.

Annual return deadline extension allows registered taxpayers more time to file previously affected returns due to technical issues.
The Order amends the Explanation to the relevant provision of the Tripura State GST Act to extend the prescribed calendar cutoff for furnishing the annual return, addressing technical difficulties that prevented electronic filing for the period from 1 July, 2017 to 31 March, 2018 and thereby allowing affected registered taxpayers (with specified exclusions) additional time to complete the statutory electronic filing requirement.

Extension of GSTR-1 filing deadline for high-turnover Tripura taxpayers, permitting additional time to furnish outward supply details.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is provided for registered persons whose principal place of business is in Tripura and whose aggregate turnover exceeds the high-turnover threshold in the preceding or current financial year, permitting submission for the specified month until the extended date; the amendment is made by the Commissioner under section 37(1) proviso and section 168 of the Tripura SGST Act, 2017 and is deemed to be in force from the stated commencement date.

Late fee waiver for delayed GSTR-1 filings when returns for specified period are submitted within the prescribed compliance window.
The notification waives the late fee under section 47 for registered persons who did not furnish FORM GSTR-1 for July 2017 to November 2019 by the due date, provided they furnish those details in FORM GSTR-1 between 19th December, 2019 and 10th January, 2020, and declares the notification effective from 19th December, 2019.

GSTR-3B filing extension: Nov returns for Tripura registered persons allowed additional days to file electronically.
The Commissioner, on the Council's recommendation, amends a Finance Department notification to provide that registered persons with principal place of business in Tripura shall furnish FORM GSTR-3B for November, 2019 electronically through the common portal by an extended date in December 2019; the amendment is notified as effective from 23 December 2019.

Import policy change for desiccated coconut: imports permitted only at or above specified CIF threshold; lower-value imports prohibited.
The import policy for desiccated coconut under HS code 0801 11 00 is amended to be generally prohibited, with an explicit exception allowing imports as Free where the CIF value is Rs. 150/- or above per kilogram; consignments below that CIF threshold are prohibited.

Import policy change: items under Exim Code 151190 moved from free to restricted import status.
The import policy for items under Exim Code 1511 90 is amended from 'Free' to 'Restricted', covering refined bleached deodorised palm oil, refined bleached deodorised palmolein, and other items under that Exim code; the change is promulgated by formal notification under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy affecting Schedule I (Import Policy).

Renting passenger motor vehicles with fuel included: alters GST treatment for supplies to body corporates absent central tax invoicing.
The substituted entry covers services of renting any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged, provided to a body corporate; it identifies (a) any person other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the prescribed rate to the service recipient, and (b) any body corporate located in the taxable territory.

Tax exemption conditions for long-term leased plots require compliance, joint liability for misuse and contractual notice.
The amendment substitutes the figure in column (3) at serial number 41 and replaces column (5) to condition the exemption on leased plots being used for their allotted industrial or financial purpose, require State Government monitoring, mandate contractual disclosure of the exemption in lease or sale agreements, and render the original lessor, original lessee and any subsequent lessee, buyer or owner jointly and severally liable to pay the central tax, interest and penalty in case of violation or change of land use; effective 1 January 2020.

GST rate amendment removes specified low-rate bag entries and adds woven bags and bulk containers to a higher-rate schedule.
The notification amends the State GST rate schedules by omitting serial numbers 80AA and 171A from Schedule II (6%) and inserting two entries into Schedule III (9%) after serial number 163A: woven and non-woven polyethylene or polypropylene bags and sacks (3923 or 6305) and flexible intermediate bulk containers (6305 32 00); the amendment is effective from 1 January 2020.

Countervailing duty on continuous cast copper wire rods imposes producer and origin specific import levies under customs rules.
Imposes a countervailing duty on Continuous Cast Copper Wire Rods under tariff heading 7408 from Indonesia, Malaysia, Thailand and Vietnam, with producer- and origin-specific percentage rates (including a nil rate for a named Thai exporter). Duties are calculated as percentages of the landed value, payable in Indian currency, with exchange rate and assessable value rules specified, and remain in force for a statutory period absent earlier revocation or amendment.

E invoicing schema updated: FORM INV 01 replaced and registration and notice templates amended to align with electronic processes.
The notification amends Odisha GST Rules 2017 by extending deadlines in rule 117, updating FORM REG-01 to add SEZ Unit/Developer registration fields, altering FORM GSTR-3A wording and adding a system generated notice disclaimer, and substituting FORM INV-01 with a detailed E invoice schema (FORM GST INV-1) that prescribes cardinality, field specifications, supplier/buyer blocks, item-level tax breakup, document totals, transporter and ewaybill fields, payment details and digital signature provisions.

Indian rupee business in international financial services centres may proceed under general or specific permission for determined persons.
Regulation 4 is supplemented by a proviso enabling the Reserve Bank, through general or specific permission, to allow a financial institution or its branch to conduct specified business in Indian Rupee. The scope of permissible business and the persons with whom it may be conducted are determined by the Reserve Bank and may include residents or others, subject to the terms of the relevant permission.

Return filing requirement: FORM GSTR-3B for the specified month must be furnished electronically through the common portal by prescribed deadline.
A proviso is inserted requiring the return in FORM GSTR-3B for the specified month to be furnished electronically through the common portal on or before the prescribed deadline; the notification is deemed to have come into force from the stated effective date, formalising the electronic submission requirement and deadline within the existing regulatory framework.