Tax exemption for goods supplied to FAO for specified agricultural projects, conditional on prescribed official certification.
Exemption under sub-section (1) of section 11 exempts all goods supplied to the FAO for execution of the two listed projects from State Tax under section 9, subject to certification by an officer not below Deputy Secretary in the Ministry of Agriculture and Farmers Welfare as to (i) quantity and description of the goods and (ii) their intended use in execution of the projects; the notification is deemed effective from 1 October 2019.

GST amendment adds aerated water to notified taxable items, altering classification and levy under state GST.
Amendment inserts a new Annexure entry classifying aerated water into the prior notification under the Andhra Pradesh Goods and Services Tax Act, 2017, pursuant to the Government's powers and GST Council recommendations. The insertion takes effect from the 1st day of October, 2019 and modifies the scope of the earlier notification by adding the specified product to the notified list under the State GST regime.

GST notification amendment expands scope to include silver and platinum and revises tariff chapter reference.
Amendment expands the notification's commodity scope by substituting "gold" with "gold, silver or platinum" and replaces the opening paragraph's tariff reference from "heading 7108" to "Chapter 71". It further substitutes Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975, and declares the changes effective from 1st October, 2019 under the powers of the Andhra Pradesh GST law.

Petroleum operations under HELP/OALP included; option to pay a specified tax on non-serviceable mutilated goods with DGHC certificate.
Amendment adds petroleum operations and coal bed methane operations under HELP or OALP to the TABLE, and inserts a proviso permitting the recipient or transferee to elect to pay tax at a specified rate on transaction value where goods are disposed of in non-serviceable form after mutilation, conditioned on production of a certificate from a duly authorised officer of the Directorate General of Hydrocarbons confirming non-serviceability and prior mutilation before the appropriate tax authority.

State tax rate amendments under goods and services tax: specified goods reclassified and state tax rates adjusted across schedules.
Amendments under the Andhra Pradesh GST Act modify state tax rates and tariff classifications by inserting, substituting and omitting entries across Schedules I-VI, reallocating goods among defined tax bands, introducing new headings (including marine fuel, woven/polypropylene bags and multiple rail rolling stock headings), refining descriptions for beverages and stones, and restating eligibility conditions for certain motor vehicles; the notification declares these changes operative from 1 October 2019.

Exemption of goods: dried tamarind and leaf-based plates added to Andhra Pradesh GST exempt list.
The Government, under sub-section (1) of section 11 of the Andhra Pradesh GST Act, amends the Schedule of an earlier notification to insert two entries: dried tamarind and plates and cups made of leaves/flowers/bark, thereby expanding the list of goods exempted under the Act; the amendment is made operative from the notified commencement date.

Exemption from FORM ITC-04: specified registered persons relieved from filing, with a limited challan reporting duty for job-work consignments.
The State notification exempts a specified class of registered persons from furnishing FORM ITC-04 for July 2017-March 2019 by prescribing a special procedure, while requiring those persons to report, in serial number 4 of FORM ITC-04 for April-June 2019, all challans for goods dispatched to a job worker during that period which were not received back or were supplied from the job worker's premises as of the cut off date.

GST compliance date extension alters a previously notified deadline for specified statutory provisions under the Act.
The State Government, invoking powers under Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017, amends Notification No. F A-3-05-2019-1-V(50) by substituting the originally notified effective date with a new effective date for the operative provision, without altering other terms of the original notification.

Annual return filing extension: deadline moved for affected registered persons under MP GST due to technical issues.
The Order substitutes the deadline in the Explanation to the annual return provision of the Madhya Pradesh GST Act for affected registered persons: the prior date of 31st August, 2019 is replaced by 30th November, 2019 to remedy technical difficulties that prevented electronic filing of the annual return for the period 1 July 2017 to 31 March 2018.

GSTR-3B filing requirement mandates electronic submission via the common portal by the notified deadline for the July period.
The notification amends a prior departmental notice to require that the return in FORM GSTR-3B for July, 2019 be furnished electronically through the common portal on or before the notified deadline, and declares the amendment to be deemed effective from the stated date in August, 2019; the amendment is issued under the statutory powers vested in the Commissioner on the Council's recommendation.

Identifier requirement: Permanent Account Number or Aadhaar Number accepted in tax forms replacing PAN references, altering form fields.
The Income-tax (12th Amendment) Rules substitute the wording "Permanent Account Number or Aadhaar Number" for various references to PAN across multiple forms in Appendix-II to the Income-tax Rules, 1962, and insert "or Aadhaar Number" after statutory references to section 139A; the amendment is made under statutory authority and deemed effective from 1st September, 2019.

Extension of adjudication period under Customs Act extended for listed show cause notices; common adjudicating authority affirmed.
Corrigendum substitutes entries in Notification No. 34/2019 to relist noticees, their show cause notices and the designated Joint/Deputy Commissioners of Customs, and confirms the Additional Director General (Adjudication), DRI, Mumbai as the Common Adjudicating Authority. Pursuant to the first proviso to section 28(9) of the Customs Act, the Director General, Revenue Intelligence extends by one year the period for determination of duty or interest under sub section (8) of section 28 for each listed show cause notice for which the Additional Director General is appointed as Common Adjudicating Authority.

Common Adjudicating Authority appointed to adjudicate specified customs show cause notices, transferring adjudication from original officers.
The Director General, Revenue Intelligence has appointed named officers to act as Common Adjudicating Authority, empowered to exercise the powers and discharge the duties of the originally listed adjudicating officers for the specific show cause notices identified in the Table, thereby transferring adjudication of those notices to the appointed Common Adjudicating Authorities.

Common adjudicating authority appointed to adjudicate specified show cause notices under the Customs Act and exercise adjudicatory powers.
The Directorate General of Revenue Intelligence appoints specified officers as common adjudicating authority to exercise the powers and discharge the duties of the proper officers named in the Table for adjudication of the listed show cause notices, identifying noticees, notice references and the officers empowered to act in place of the ordinarily competent authorities.

Common Adjudicating Authority appointment: DRI designates officers to adjudicate specified show cause notices across multiple noticees and locations.
The Directorate of Revenue Intelligence appoints named officers as a Common Adjudicating Authority to exercise the powers and duties of the original adjudicating authorities for specified DRI-issued show cause notices, listing noticees, notice references, original adjudicating officers and the officers now authorized to adjudicate, thereby reallocating adjudicatory responsibility across ports and jurisdictions.

Manual GST appeal filing permits Form GST APL-01 submissions until the online appellate module becomes operational.
Manual filing of GST appeals in Form GST APL-01 is accepted for appeals to the Appellate Authority under the Rajasthan Goods and Services Tax framework for the period commencing 1 July 2017, pending operationalisation of the online appeal module on the GSTN portal.

Proper Officer designation reallocated to Assistant Commissioner of State Tax for registration, amendment and cancellation.
Partial modifications assign the Proper Officer role for registration, amendments, cancellations and revocations to the Assistant Commissioner of State Tax; physical verification may be done by Deputy Assistant Commissioner(ST)/Dy. Assistant Commissioner(ST)/GSTO as authorized; verification and registration of Casual Traders, Non Resident Taxable Persons and persons required to deduct/collect tax at source are to be handled by the Assistant Commissioner; enrolment of GST Practitioners is to be approved or rejected by the Commissioner/Addl. Commissioner (ST) Legal; e commerce operator registration assignment remains unchanged.

Territorial amendment: substitution of Jammu and Kashmir with Union territories of Jammu and Kashmir and Ladakh, effective retrospectively.
The notification substitutes in Schedule II, entry 6, column (4) the words "Jammu and Kashmir" with "the Union territory of Jammu and Kashmir, Union territory of Ladakh," and declares the amendment to operate retrospectively from the specified date in 2019, with a certification that no person is adversely affected by retrospective effect.

Territorial designation amendment updates Jammu and Kashmir reference to include Union territories in Income Tax notification, applying retrospectively.
Amendment substitutes the territorial description in the Schedule of an Income tax notification, replacing "Jammu and Kashmir" with "the Union territory of Jammu and Kashmir and the Union territory of Ladakh"; the change is effected under section 120 read with section 295 of the Income tax Act and is declared to have retrospective effect from 31st October, 2019, with an explanatory memorandum certifying no person is adversely affected.

Territorial designation amendment replaces Jammu and Kashmir with Union territories, applying retrospectively to earlier notification scope.
Amendment substitutes the words "Jammu and Kashmir" in the Schedule of the cited income-tax notification with "the Union territory of Jammu and Kashmir, Union territory of Ladakh" and declares the amendment to have retrospective effect, accompanied by a certification that no person is adversely affected by the retrospective application.