Refund of input tax credit for zero-rated exports tied to non-availment of certain central notification benefits.
Amendments substitute rule 89(4B) and rule 96(10) to set refund eligibility: refunds of unutilised input tax credit for zero-rated supplies without payment are allowable where inputs were received under specified central notifications and related input/input service credit used in exports is availed; integrated tax export refund claimants must not have availed certain central notification benefits, except for receipt of capital goods under the Export Promotion Capital Goods scheme. The amendments take effect on publication and are deemed published on the prescribed date.

Exchange rate determination fixes rupee conversion rates for imports and exports under customs authority, effective immediately.
This notification, effective 16th November, 2018, fixes rupee conversion rates for specified foreign currencies for customs purposes, providing separate rates for imported and exported goods in Schedule I and a 100 unit rate for Japanese Yen in Schedule II, and supersedes the prior exchange rate notification while preserving prior actions.

Tariff value fixation: notification prescribes specific tariff values for listed imported commodities under the Customs Act.
The notification, exercising powers under sub-section (2) of section 14 of the Customs Act, 1962, amends the principal non-tariff notification by substituting TABLE-1, TABLE-2 and TABLE-3 to prescribe specific tariff values (in US dollars per metric tonne or per unit) for listed imported goods, including edible oils, Brass Scrap, Poppy seeds, Areca nuts, and specified forms of Gold and Silver, thereby updating the valuation benchmarks in the customs notification framework.

Anti-dumping duty extension: imports of O Ester from China treated as circumvention and subject to extended duties.
Following a finding of circumvention and dumping, anti dumping duties are imposed on imports of Ofloxacin Ester (O Ester) from China, extending the existing ADD on O Acid. The notification prescribes exporter and producer specific duty rates for the tariff heading, a residual rate for other combinations, and separate entries for imports where China is origin or exporter. Duties are expressed in foreign currency per unit but payable in Indian currency, with the exchange rate determined by the notified Customs Act rate on the bill of entry date. The duties are co terminus with the ADD on O Acid.

GST Practitioner Examination requirement established; candidates must register, pass a NACIN computer based test and comply with procedures.
The amendment requires enrolled GST practitioners to pass a NACIN-conducted computer-based multiple choice examination, with online registration, fee payment, specified centres, qualifying marks, attempt rules, candidate guidelines, disqualification for unfair practices, result publication and representation avenues; it also inserts Rule 142A and new forms (FORM GST DRC-07A and DRC-08A) to upload summaries of demands created under existing laws for recovery under GST and to update the Electronic Liability Register (FORM GST PMT-01) accordingly.

Exemption for public sector supplies excludes notification applicability to supplies between public sector undertakings from the notified date.
The notification amendment provides that the earlier departmental notification shall not apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the date prescribed in the amendment.

Reverse charge mechanism expanded: recipients may be notified to pay tax on inward supplies and comply with prescribed return and credit procedures.
The Ordinance amends the Tamil Nadu GST Act to revise definitions and schedules, clarify that certain activities are supply of goods or services per Schedule II, expand reverse charge to notified recipient classes for inward supplies from unregistered suppliers, and revise composition, registration and return rules. It inserts section 43A establishing procedures for supplier submission of outward supply details on a common portal, recipient verification and prescribed mechanisms and safeguards for availing input tax credit, including caps where supplier details are not furnished and joint liability where returns remain unfurnished.

Natural gas taxation: amended VAT schedule imposes differentiated tax rates on non CNG supplies for manufacturers and other users.
Amendment to Schedule IV replaces entries 8(a), 8(b) and 8(c) to set the point of tax as manufacturer or importer and to distinguish tax treatment of natural gas other than CNG: one rate for natural gas sold to industrial units for use in manufacture of chemical fertilizers and a different rate for other non CNG natural gas supplies, effective from publication and issued under the Uttar Pradesh VAT and GST statutory provisions.

Rescission of VAT notification removes an earlier government notification under state VAT law, effective on issuance and published officially.
The Governor, exercising powers under the Value Added Tax Act and the General Clauses Act, has rescinded the earlier government notification issued in 2011, with the rescission effective from the date of the new order; the rescission withdraws the prior notification and its amendments and an English translation of the rescission notification is published for official record.

Registration exemption for casual suppliers of handicraft goods when supplies meet specified HSN and turnover conditions, subject to PAN and e way bill rules.
Notification exempts certain casual taxable persons making inter state supplies of handicraft goods from registration under the Andhra Pradesh GST Act when supplies fall within specified handicraft definitions or HSN coded products produced predominantly by hand; exemption is subject to conditions including conformity with the referenced central notification, an aggregate turnover cap computed on an all India basis, and requirements that exempt persons obtain a PAN and generate e way bills under rule 138 of the Andhra Pradesh GST Rules, 2017.

Refund eligibility for unutilised input tax credit on zero-rated supplies clarified, with conditions tied to notification and EPCG benefits.
The amendment substitutes rule 89(4B) to allow refund of unutilised input tax credit on zero-rated supplies without payment of tax where inputs were received or customs benefits availed under specified notifications, covering credit on those inputs and proportionate credit on other inputs or input services used for export. It also substitutes rule 96(10) to bar refund claimants of integrated tax on exports from having received supplies benefiting from specified notifications or having availed certain customs benefits, with an exception for receipt of capital goods under the Export Promotion Capital Goods scheme.

Refund restriction: integrated tax refunds on exports barred where supplier availed specified notification benefits under GST rules.
The substituted rule 96(10) bars persons claiming refund of integrated tax on exports if they have received supplies on which the supplier availed the benefit of specified notifications; these notifications are listed in the rule and the provision operates as a condition of refund eligibility under the Andhra Pradesh GST Rules.

Exclusion of inter public sector undertaking supplies from the state GST notification removes those transactions from its applicability.
The State Government amends the Tripura SGST notification by inserting a proviso that the notification shall not apply to supplies of goods or services from one public sector undertaking to another, whether or not a distinct person, thereby excluding inter PSU transactions from the notification's scope while leaving other provisions intact.

GST tax subsumption: Central and State statutes identified for inclusion under the GST compensation framework and base year revenue mapping.
Notification under section 5(4) of the Goods and Services Tax (Compensation to States) Act, 2017, specifying Central and State Acts whose specified taxes are subsumed into GST. It lists two Central Acts and, for each State/UT, identifies categories (VAT, luxury/entertainment taxes, entry tax/octroi/local body taxes, advertisement taxes, and cesses/surcharges) and the precise State statutes corresponding to those categories, and designates certifying authorities where Accountant General data are unavailable.

De-notification of SEZ land under SEZ Act alters notified SEZ area after prescribed approvals and administrative recommendation.
Central Government exercises powers under the Special Economic Zones Act and SEZ Rules to de-notify plot A-40A (5.03 hectares) following developer proposal, State approval, and Development Commissioner recommendation, thereby altering the aggregate SEZ area and recording the updated total.

De-notification of Special Economic Zone area removes specified parcels, resulting in a reduced SEZ land extent in specified villages.
Central Government, under the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, hereby de-notifies 371.887 hectares from the Multi Product SEZ proposed by M/s. Madhya Pradesh Audyogik Kendra Vikas Nigam (Indore) Limited, resulting in a revised SEZ area of 572.258 hectares. The State Government approved the proposal, the Development Commissioner recommended it, and the notification lists the specific survey numbers and areas in the villages of Akolia, Bardari, Kali-Billod, Jamodi and Kehda that are deleted from the SEZ.

Refund of input tax credit on exports clarified, including ITC from state incentivised supplies and EPCR scheme exception.
Amendments to Rules 89 and 96 clarify that refunds of unutilised input tax credit on zero rated supplies shall include ITC on inputs received under specified State incentive notifications and ITC on other inputs to the extent used for exports; refunds of integrated tax on exports are barred where the claimant received supplies benefiting from specified State notifications, except for capital goods received under the Export Promotion Capital Goods Scheme or related State notification.

Refund of integrated tax on exports restricted where recipient received supplies from suppliers who availed specified state benefit notifications.
The amendment substitutes rule 96(10) to provide that persons claiming refund of integrated tax on exports of goods or services must not have received supplies on which the supplier availed the benefit of specified Uttar Pradesh government notifications.

Extension of GSTR 1 filing deadline for small taxpayers permits staggered quarterly submissions under specified revised dates.
Notification under section 148 permits registered persons with aggregate turnover up to 1.5 crore to furnish details of outward supplies quarterly in FORM GSTR-1, with specified extended due dates for quarters from July-September 2017 through January-March 2019. It supersedes earlier notifications and mandates electronic filing for certain regional classes and for taxpayers issued GSTIN under a prior notification; time limits for returns under section 38(2) and section 39(1) for July 2017-March 2019 will be notified later.

National Financial Reporting Authority rules establish statutory oversight of accounting and auditing standards, auditor reviews, investigations and disciplinary procedures.
Vests a statutory Authority with power to monitor, enforce and oversee compliance with accounting standards and auditing standards for specified classes of companies and bodies corporate; prescribes notification of auditor appointments (Form NFRA-1), review powers over financial statements and audit working papers, authority to require information and personal attendance, publication rules for findings with confidentiality safeguards, investigatory powers including suo motu inquiries and reporting fraud to the Government, and a structured disciplinary procedure culminating in cautions, penalties or debarment.