Fund manager remuneration formula prescribes asset-under-management rate and alternative profit- or fee-based calculations; requires certified reporting.
The amendment prescribes the manner for calculating the minimum remuneration payable by eligible investment funds to fund managers under section 9A: a specified asset-under-management rate for certain foreign portfolio investor categories and, for other funds, alternative calculations comprising an asset-based rate, a profit-linked share above a specified hurdle for performance-linked remuneration, or a proportion of management fees net of operational expenses. The rules define "asset under management", "management fee" and "specified hurdle rate", require an accountant's report in Form No. 3CEJA, and allow Board approval for lower amounts on application.

Exchange rate determination for customs conversion sets distinct imported and exported goods rates affecting valuation and compliance.
The notification, issued under section 14 of the Customs Act, determines rates for converting specified foreign currencies into Indian rupees and vice versa for customs purposes, prescribing separate rates for imported goods and exported goods in Schedule I (per unit) and Schedule II (per 100 units); it supersedes the prior notification while preserving actions completed before supersession.

Limitation period for appeals adjusted to begin from communication or tribunal president's assumption of office.
Clarifies that, for computing the limitation periods under Section 112 of the Tamil Nadu GST Act where the Appellate Tribunal is not yet constituted, the prescribed appeal or application period shall commence on the later of the date the order is communicated to the person or the date on which the President or State President of the Appellate Tribunal enters office after its constitution.

Delegation of powers to State Tax Officers enables exercise of specified Maharashtra GST Act and Rules functions under Commissioner authorization.
Delegation assigns specified powers and duties of the Commissioner under the Maharashtra Goods and Services Tax Act and corresponding Rules to State Tax Officers as proper officers for the listed provisions. Delegated authority is exercisable only within territorial jurisdiction, upon authorization by the Commissioner or an empowered officer, and subject to conditions or restrictions the Commissioner may impose.

Designation of Special Courts for offences under income tax and undisclosed foreign assets law within specified jurisdictions.
The Central Government, exercising powers under section 280A(1) of the Income-tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, designates particular judicial officers as Special Courts to operate within their respective territorial jurisdiction for the purposes of those statutes, after consultation with the Chief Justice of the relevant High Court.

Sabka Vishwas Scheme applicability extended to specified legacy enactments including cine workers cess, tea, sugar, industries and finance laws
The Central Government specifies that the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 shall apply to specified legacy enactments, including laws governing cine workers welfare cess, industry development and regulation, sugar export promotion and production regulation, tea, and selected Finance Acts, under the authority conferred by clause (c) of section 122 of the Finance (No. 2) Act, 2019.

Appeal limitation: appeal and Commissioner applications may be filed after Appellate Tribunal President assumes office, extending start date.
For purposes of section 112, the three month appeal period and the six month Commissioner application period commence on the later of the date the order is communicated or the date on which the President or State President of the Appellate Tribunal assumes office after the Tribunal's constitution, thereby preserving filing rights where tribunal formation has delayed the ability to file within the original time limits.

Limitation period for GST appeals clarified to start from order communication or Tribunal President's entry into office.
For computing limitation under section 112, the commencement of the prescribed periods shall be the later of the date on which the order is communicated to the person or the date on which the President or State President of the Appellate Tribunal, after its constitution, enters office, applying both to the three month appeal period and the six month period for applications by the Commissioner.

Departmental Promotion Committee: corrigendum reclassifies the selection body for Senior Assistant Director (Forensic Audit), membership unchanged.
The corrigendum replaces the designation of the selection body for the Senior Assistant Director (Forensic Audit) in G.S.R. 382(E) with a Group 'B' Departmental Promotion Committee for considering promotion, retaining the listed membership: Director, Serious Fraud Investigation Office (Chairman); Additional Director, Serious Fraud Investigation Office (Member); and Deputy Secretary, Ministry of Corporate Affairs (Member).

Re-export of leased aircraft permitted when repossessed and DGCA de-registered on IDERA request, subject to DGCA/MoCA permission.
The Regulations were amended to permit re-export of leased aircraft, helicopters, engines and APUs repossessed by an overseas lessor and de registered by the DGCA at the request of the IDERA holder under the Cape Town Convention, provided such re-export is authorised by the DGCA and the Ministry of Civil Aviation.

Limitation period extension for GST appeals: start date is the later of order communication or tribunal president assuming office.
For appeals under sub-section (1) of section 112 and applications under sub-section (3) of section 112, the commencement of the prescribed limitation periods shall be the later of the date of communication of the order or the date on which the President or State President of the Appellate Tribunal, after its constitution under section 109, enters office.

Coastal port designation allows Vizhinjham and Muthalapozhi to load and unload boulders for breakwater construction.
Designation under Customs Act authority appoints Vizhinjham International Seaport and Muthalapozhi as coastal ports solely for loading and unloading boulders for construction of a breakwater by M/s Adani Vizhinjam Port Private Limited, effected by amendment to the principal coastal ports notification which inserts a proviso and adds two entries to the Table for the State of Kerala.

Toys import testing requirement: random NABL accredited lab testing mandated; release allowed pending results but sale prohibited.
Samples from each toy consignment will be randomly picked and sent to NABL accredited laboratories for testing; Customs may provisionally clear consignments provided the products are not sold until successful testing, and consignments with failing samples must be returned or destroyed at the importer's cost. A new Section 2(D) designates that import policy for toys and similar recreational goods under any chapter is governed by BIS standards as set out in Policy Condition 2 of Chapter 95.

Bus body building definition expanded to include building bodies on chassis of vehicle categories listed under customs tariff.
Insertion adds an Explanation to item (ic) against serial number 26 of Notification No. 11/2017 State Tax (Rate), defining bus body building to include building of a body on the chassis of any vehicle falling under chapter 87 of the First Schedule to the Customs Tariff Act, 1975.

Intrastate e-Way Bill exemption applies to movements within the territory, subject to carrying prescribed tax documents.
No e-Way Bill is required for transport of any goods where movement both commences and terminates within the Union Territory, provided the person in charge of the conveyance carries prescribed documents such as the tax invoice, bill of supply, voucher, delivery challan or bill of entry; the notification supersedes prior notifications and remains in force until 20th December, 2019 unless earlier revoked.

Designation of Proper Officers under AP GST Act defines officer cadres authorised for registration, assessment, enforcement and recovery powers.
The Chief Commissioner partially modifies prior notifications to designate specific officer cadres under the Andhra Pradesh Goods and Services Tax Act, 2017 as "Proper Officers" for defined functions. The order allocates registration, verification, assessment (including provisional and summary), refunds, inspections, searches, seizures, authorisations to intercept conveyances, enforcement actions, penalty imposition and recovery powers to officers such as AC(ST), Dy. AC, JC[ST], GSTO, DC ST (Audit) and officers in the CCST office entrusted with enforcement.

Tariff value fixation for select imports establishes customs valuation benchmarks and affects import duty computation and clearance.
Fixation of tariff values under the Customs Act substitutes the prior non tariff notification tables and sets USD benchmark tariff values for edible oils (various palm and soybean oils), brass scrap, poppy seeds and areca nut per metric tonne, and establishes separate per unit USD tariff benchmarks for gold and silver in specified forms, clarifying eligible items and exclusions and recording the amendment to the principal notification.

Prohibition of Benami Property Transactions rules amended to set appeal form, fees and replace 'Adjudicating Authority' wording.
The amendment revises rule 10 to require appeals under sub-section (1) and (1A) of section 46 to be made to the Appellate Tribunal in Form 3, with appeals under sub-section (1) carrying a fee of ten thousand rupees and those under sub-section (1A) a fee of two thousand rupees; it also amends Form 3 to replace references to the "Adjudicating Authority" with "authority."

Creation of GST appellate benches notified; state and area benches established and effective on publication.
Notification under the Central Goods and Services Tax Act, issued on recommendation of the GST Council, establishes State Benches of the GST Appellate Tribunal at Aizawl (Mizoram) and Jaipur (Rajasthan), and Area Benches comprising two at Bengaluru (Karnataka) and one at Jodhpur (Rajasthan), effective from publication; issued as Notification No. 3/2019 and later superseded by a subsequent notification.

Notified jurisdictions under PMLA: designation of specified foreign territories and an Indian IFSC for AML reporting.
Central Government, exercising powers under the Prevention of Money laundering Act, 2002 and the Prevention of Money laundering (Maintenance of Records) Rules, 2005, notifies the following jurisdictions as Notified Jurisdictions: United States of America; Japan; South Korea; United Kingdom excluding British Overseas Territories; France; Germany; Canada; and the International Financial Services Centre in India.