Common Adjudicating Authority appointed to adjudicate show cause notices under Customs Act, transferring adjudication powers to specified officers.
The Director General, Directorate of Revenue Intelligence appoints specified officers as Common Adjudicating Authorities under clause (a) of section 152 of the Customs Act to exercise the powers and discharge the duties of the original adjudicating authorities for adjudication of listed show cause notices, with a table specifying noticees, notice numbers, original adjudicating authorities and the appointed CAAs.

Common Adjudicating Authority appointment centralizes adjudication of specified customs show cause notices for listed noticees.
The Director General, Revenue Intelligence appoints named officers as a Common Adjudicating Authority to exercise and discharge the powers and duties of specified adjudicating officers in relation to the listed show cause notices and noticees, substituting the appointed authorities for the originally named proper officers for adjudication as set out in the Table.

Terminology correction: replacement of financial creditor with appropriate regulator in notification clarifies regulator role and oversight.
The corrigendum directs that in the Government notification G.S.R. 852 (E) the phrase "financial creditor" on page 11, lines 30 and 32, shall be read as "appropriate regulator", effecting a textual substitution of the named actor in those provisions.

Appointments to National Company Law Appellate Tribunal: Judicial and Technical members appointed for fixed term under Companies Act.
Central Government appoints two Judicial Members and two Technical Members to the National Company Law Appellate Tribunal under statutory authority, with posts, dates of joining, specified pay matrix level and fixed remuneration, for a term of three years or until attaining age sixty-seven years or until further orders.

GST reporting options expanded; amended refund and reconciliation forms allow optional consolidated reporting and uploads for affected years.
The amendment revises FORM GST RFD-01 statements to record refunds across multiple categories including ITC from inverted duty structures, exports, SEZ supplies and deemed exports, inserts Statement 4A for SEZ refunds by SEZs on DTA supplies, and amends FORM GSTR-9 and FORM GSTR-9C instructions to permit optional consolidated reporting (net of credit/debit/amendments), uploading of signed PDF schedules in GSTR-9C without mandatory auditor certification in specified cases, and modified certification formats and reconciliation reporting requirements.

Extension of Annual Return deadlines under GST: deadlines adjusted for initial implementation periods due to technical issues.
The Order substitutes the Explanation to section 44 to declare that the annual return for 1 July 2017-31 March 2018 shall be furnished on or before 31 December 2019, and the annual return for 1 April 2018-31 March 2019 shall be furnished on or before 31 March 2020, addressing technical difficulties in electronic filing and applying to registered persons required to file annual returns under sub section (1) of section 44, subject to the sub section's exclusions.

Voting by authorised representative governs casting of votes and revised creditor payment priority under amended corporate insolvency regulations.
The amendments insert a rule that an authorised representative shall cast votes for each financial creditor or on behalf of all financial creditors he represents, re-order payment priority so operational creditors are paid before financial creditors and dissenting financial creditors are paid before consenting ones, expressly permit restructuring by merger/amalgamation/demerger, and introduce mandatory electronic filing of specified Forms by insolvency professionals with defined timelines, Board-modifiable Forms, monthly late fees per Form, and Board remedies for non-filing, inaccuracies or delays. Schedule Forms B and H are revised for security disclosure and detailed plan payment reporting.

Scientific Research Association approval permits research donations subject to audit, ICAR permission, separate accounts and exclusive domestic use.
Approval under section 35(1)(ii) designates ICRAF as a Scientific Research Association authorised to accept research grants/donations subject to conditions: sole objective of scientific research, direct conduct of research, maintenance of separate books for research receipts and expenditures, audit by a qualified accountant with submission of the audit report and a certified statement of donations and their application by the income-tax return due date, prior ICAR/DARE permission for grants, exclusive utilisation for research in India, and potential withdrawal of approval for non-compliance or cessation/non-genuineness of research activities.

Electronic filing of GSTR-3B required; July returns must be submitted through the common portal by the prescribed deadline.
Amendment inserts a proviso requiring electronic filing of FORM GSTR-3B for July, 2019 through the common portal by the prescribed deadline; the change modifies Notification No. 29/2019-State Tax under delegated statutory powers and takes effect from 20th August, 2019.

Bus body building defined to include building bodies on chassis of vehicles covered by the Customs Tariff schedule.
Amendment inserts an Explanation defining bus body building to include building of body on chassis of any vehicle falling under the vehicles chapter in the First Schedule to the Customs Tariff Act, 1975, thereby clarifying the scope of the entry at serial number 26, item (ic) in the Haryana GST notification.

Recognition of association: NSE notified subject to derivatives trading approval and strict record keeping and reporting conditions.
Designation notifies M/s National Stock Exchange of India Limited as a recognised association under the proviso to sub section (5) of Section 43 of the Income tax Act, subject to holding derivatives trading approval from the regulator; recording client particulars including unique client identity number and PAN; maintaining a complete seven year audit trail of derivative transactions without erasure; restricting modifications to genuine errors while retaining modification records; and monthly submission of Form No. 3BC to the Director General of Income tax (Intelligence and Criminal Investigation).

Annual return filing extension allows delayed electronic filing for specified past financial periods under GST provisions.
The Order substitutes the Explanation to Section 44, declaring that the annual returns for the two specified past financial periods shall be furnished by newly prescribed final dates, thereby extending the electronic filing deadlines for registered persons affected by technical difficulties and clarifying that certain categories remain excluded from the annual return requirement.

State tax exemption for goods supplied to FAO projects, subject to certification of quantity, description, and intended use.
Exemption from State tax applies to all goods supplied to the Food and Agricultural Organisation of the United Nations for specified projects, subject to certification of the quantity, description, and intended use of the goods in execution of those projects. The exemption covers tax otherwise leviable under section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017, and is deemed effective from 1 October 2019.

GST transition procedure requires businesses moving from Jammu and Kashmir to follow special tax-period, payment and ITC transfer rules.
Notification under section 148 requires persons whose principal place of business shifted from the State of Jammu and Kashmir to the Union territories of Jammu and Kashmir or Ladakh to follow a special transition procedure until 31 December 2019: allocate tax periods for October and November 2019, report and pay tax on supplies from 31 October 2019 in returns under section 39, and may transfer ITC from the old GSTIN to the new GSTIN by intimating jurisdictional officers, apportioning ITC by turnover ratio, and making corresponding entries in FORM GSTR-3B.

Extension of return filing deadline: Form GSTR-3B for Jammu and Kashmir October returns now due by 30 November.
An amendment to Notification No.44/2019 inserts a proviso extending the deadline for furnishing the return in FORM GSTR-3B for registered persons whose principal place of business is in Jammu and Kashmir for October, 2019; such returns must be furnished electronically through the common portal on or before 30th November, 2019, and the notification is deemed to have come into force from 20th November, 2019.

Extension of GSTR-3B return deadline for Jammu and Kashmir taxpayers allows filing via common portal by end of November.
Registered persons with principal place of business in Jammu and Kashmir are permitted to furnish their FORM GSTR-3B returns for July-September, 2019 electronically through the common portal on or before the 30th November, 2019, by substitution of the fourth proviso in the principal notification; the amendment is made under the powers conferred by the Central GST Act and Rules and is deemed to come into force from the 20th November, 2019.

Extension of GSTR-7 filing deadline: electronic filing allowed for Jammu and Kashmir withholding taxpayers for specified months.
The amendment permits registered persons required to deduct tax at source under section 51, whose principal place of business is in Jammu and Kashmir, to furnish FORM GSTR-7 electronically through the common portal for the months of July to October 2019 by an extended due date, substituting the third proviso of Notification No.26/2019-Central Tax and taking effect from 10 November 2019.

Extension of GSTR-1 filing deadline for Jammu and Kashmir registered persons permits late submission of outward-supplies form.
Amends Notification No.46/2019 by inserting a proviso permitting registered persons with principal place of business in Jammu and Kashmir who satisfy the aggregate turnover criterion to furnish FORM GSTR-1 for October 2019 by a revised due date; issued by the Commissioner under the proviso to section 37(1) read with section 168, on Council recommendation, and deemed effective from 11th November 2019.

Extension of GSTR-1 filing deadline: Jammu and Kashmir taxpayers above threshold may file July-September returns by 30 Nov.
Extension of time for furnishing outward supply details in FORM GSTR-1 is granted to registered persons whose principal place of business is in Jammu and Kashmir and whose aggregate turnover exceeds 1.5 crore rupees, permitting filing of monthly GSTR-1 for July, August and September 2019 until 30th November 2019.

Extension of filing deadline for annual GST returns permits delayed submission due to technical issues under removal of difficulty powers.
The order uses Removal of Difficulty powers to extend final dates for furnishing annual returns and reconciliation statements in FORM GSTR-9 and FORM GSTR-9C, noting that technical problems prevented registered persons from electronically filing annual returns for the 2017-18 and 2018-19 periods, and thereby adjusts the compliance timeline to allow completion of electronic filing.