Personal guarantor insolvency provisions activated under IBC, bringing specified sections into force for personal guarantors.
The Central Government appoints 1 December 2019 as the date on which specified provisions of the Insolvency and Bankruptcy Code, 2016 shall come into force only insofar as they relate to personal guarantors to corporate debtors, including clause (e) of section 2; section 78 (except with regard to fresh start process) and section 79; sections 94-187; specified clauses of sub section (2) of sections 239 and 240; and section 249, under sub section (3) of section 1 of the Code.

Annual return procedure for dealers with lower turnover allows optional filing and deeming of timely submission.
Registered persons whose aggregate turnover does not exceed two crore rupees and who have not furnished the annual return before the due date are placed in a special category for the financial years 2017-18 and 2018-19. They are given the option to furnish the annual return under the prescribed statutory procedure. If the return is not furnished before the due date, it is deemed furnished on that date.

Quarterly GSTR-1 filing due dates prescribed for registered persons with turnover up to 1.5 crore rupees.
Registered persons having aggregate turnover of up to 1.5 crore rupees are placed under a special procedure for furnishing outward supply details in FORM GSTR-1 on a quarterly basis. The prescribed due dates are 31 January, 2020 for October to December, 2019 and 30 April, 2020 for January to March, 2020. The due date for furnishing details or return under section 38(2) for October, 2019 to March, 2020 is to be notified separately.

Liquor licence grant treated outside GST supply under Uttar Pradesh law for licence fee and application fee.
Grant of liquor licence by the State Government, when undertaken as a public authority and supported by licence fee or application fee, is treated neither as a supply of goods nor as a supply of service under the Uttar Pradesh Goods and Services Tax Act, 2017. The notification applies to the service by way of grant of liquor licence against consideration described as licence fee, application fee, or any equivalent name, and is stated to operate from 1 October 2019.

Bankruptcy process for personal guarantors: procedural framework, mandatory forms, trustee appointment and claims procedure clarified.
These Rules provide the procedural framework for bankruptcy proceedings against personal guarantors to corporate debtors, specifying application routes for guarantors and creditors, mandatory forms and fees, service obligations, trustee nomination and information sharing by the Board, public and creditor notice requirements, claim submission and proof processes, mandated contents of the bankrupt's statement of financial position and attachments, interim filing procedures using existing tribunal rules, and the standardized Forms A-F setting out required particulars and declarations.

Personal guarantor insolvency process establishes application, service, excluded assets, and professional appointment rules for resolution.
These rules govern insolvency resolution for personal guarantors to corporate debtors, defining scope, adjudicating authority, service, and excluded assets. They prescribe application routes by guarantor and creditor with mandatory forms, fees and detailed documentary requirements (including statements of affairs, tax returns, guarantee contracts and proof of default). Procedural provisions cover electronic filing, service modalities, transmission of applications to the resolution professional and the Board, sharing of insolvency professional panels, and conditions for withdrawal of applications including Form D and creditor approval post-admission.

Regulatory initiation of insolvency proceedings allows regulators to file for resolution and propose administrators subject to fit-and-proper clearance.
These rules permit only the appropriate regulator to initiate insolvency proceedings against a financial service provider, require the regulator to propose an Administrator who, upon Adjudicating Authority appointment, exercises the functions of insolvency professionals, and maintain licences during moratorium and liquidation while excluding third-party trust assets from moratorium except as notified; resolution plans require the regulator's fit-and-proper 'no objection' and voluntary liquidation needs prior regulator permission.

Corrigendum: textual corrections to a tax notification replacing 'Board' with 'Commissioner' and amending the monetary phrase.
Corrigendum to the English version of a tax notification directs reading "Board" as "Commissioner" in the specified line, and replaces the monetary phrase "twenty-five crore" with "one crore" on the same page and line; these corrections are issued by the Finance Department as authoritative textual amendments to Notification No. F.12(46)FD/Tax/2017-Pt-III-76.

Annual return deadline extended for specified GST periods, setting new filing dates and limited taxpayer exemptions.
The Order substitutes the Explanation to the annual return provision to address technical difficulties and prescribes extended filing dates: the annual return for 1 July 2017-31 March 2018 must be furnished by 31 December 2019, and the annual return for 1 April 2018-31 March 2019 must be furnished by 31 March 2020, applicable to registered persons except specified exempt categories, issued under the power to remove difficulties on Council recommendation.

Fixation of tariff value updates tariffs for edible oils, metals and agricultural commodities under customs valuation rules.
Fixation of tariff values under Section 14(2) of the Customs Act by substituting TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.), prescribing USD tariff values for specified edible oils, brass scrap, poppy seeds, areca nut and unit tariff values for gold and silver in specified forms, with explanatory exclusions and distinctions among different forms of precious metals.

Delegation of appellate powers: Commissioner of Customs (Audit) may exercise appeals authority where cases are assigned and pending before Appeals office.
The Central Board directs that the Commissioner of Customs (Audit), Delhi shall exercise the powers of the Commissioner of Customs (Appeals), Delhi in respect of appeals as may be assigned by an order of the Principal Chief Commissioner or the Chief Commissioner of Customs, Delhi, subject to the temporal limitation to appeals filed on or before the specified cut-off date.

Drawback rate amendment increases rates for specified Chapter 71 tariff items, altering schedule entries and legal effect.
Amendment replaces specified column (4) schedule entries for tariff item 711301 and for tariff items 711302 and 711401 in Chapter 71, altering the notified drawback rate values under Notification No. 95/2018-Customs (N.T.), effected under powers of section 75 of the Customs Act and section 37 of the Central Excise Act, read with the Drawback Rules, 2017, and taking effect from 16th November, 2019.

Annual return filing deadlines extended for past transitional periods due to technical difficulties, allowing delayed electronic submission.
The Order substitutes the Explanation to section 44 to address electronic filing problems by prescribing extended deadlines for the annual return for two transitional periods, permitting registered persons (subject to the exclusions in the provision) to furnish the annual return within the newly specified timeframes under the Removal of Difficulties power.

Annual return filing relief extends deadlines for specified GST annual periods due to technical difficulties.
The Order substitutes the Explanation to the annual return provision to declare extended filing deadlines for the specified affected annual periods, permitting registered persons who could not furnish the electronically mandated annual return due to technical problems to furnish those returns by the newly prescribed final dates.

Corrigendum to State Tax notifications updates statutory cross-reference and wording, altering eligibility and textual provisions.
Corrigendum issues four textual corrections to State Tax (Rate) notifications: replace "Section 9" with "Section 11"; insert "of the United Nations (FAO)" after "Agricultural Organization"; read "with" for "without" in the affected provision; and correct the figures "2019" to "2018", with each amendment identified by notification number, Gazette page and line.

State Tax Officer jurisdiction is revised through Central Mobile Squad post additions and deletion of specified mobile squad designations.
Jurisdiction of State Tax Officers under the Gujarat Goods and Services Tax Act, 2017 is amended by inserting three State Tax Officer posts for the Central Mobile Squad, Gujarat State, Ahmedabad. The jurisdictional table also deletes specified State Tax Officer designations attached to Mobile Squad Division-1, Ahmedabad, Mobile Squad Amirgadh, and Mobile Squad Zalod.

Annual return deadline extension: new staggered filing dates set for affected financial years to address technical issues.
The Government, invoking its removal-of-difficulties power, substitutes the Explanation to the annual return provision to set alternative filing dates: the return for 1 July 2017-31 March 2018 to be filed by 31 December 2019, and the return for 1 April 2018-31 March 2019 to be filed by 31 March 2020, to address technical problems in electronic submission and enable compliance.

Definition of bus body building expanded to include construction of bodies on vehicle chassis classified under the customs tariff.
The notification amends the Table at serial number 26, item (ic), by inserting an Explanation that defines bus body building to include building of a body on the chassis of any vehicle falling under the first Schedule to the Customs Tariff Act, thereby specifying the scope of the GST entry for bus body building.

Meghalaya GST rules amend refund forms and GSTR-9 reporting, tightening documentation, ITC entries, and audit filing rules.
Substitutes and inserts multiple Statements in FORM GST RFD-01 to prescribe documentary formats for refund types (ITC from inverted tax structure; export refunds with/without tax; supplies to/received from SEZs; deemed exports; change in place of supply). Amends FORM GSTR-9 to add FY-specific ITC and transaction reporting entries for FY 2017-18 and FY 2018-19, mandates prior filing of GSTR-1 and GSTR-3B, permits optional net reporting of certain tables for those years, and revises auditor certification and reconciliation statement provisions in GSTR-9C.

Liquor licence grants treated as neither goods nor services under the Uttarakhand GST framework for licence fees and related charges.
Grant of a liquor licence by the State Government, when consideration is taken as licence fee, application fee, or any similar charge, is treated neither as a supply of goods nor as a supply of service under the Uttarakhand Goods and Services Tax framework. The notification applies prospectively from 1 October 2019 to the specified service by way of grant of liquor licence undertaken by the State Government.