Ownership threshold for government-controlled entities clarifies eligibility for Punjab SGST exemption from specified effective date.
Introduces an Explanation clarifying that for the specified exemption the Central Government, State Government or Union territory must have fifty per cent or more ownership in the entity either directly or through an entity wholly owned by the Central Government, State Government or Union territory; the Explanation is inserted in the Table against the relevant serial number of the original notification and is to be effective from the stated commencement date.

Appellate Authority for Advance Ruling constituted to hear appeals against advance rulings under Puducherry GST.
Constitutes an Appellate Authority for Advance Ruling under the Puducherry GST framework to hear appeals against advance rulings, exercising statutory powers to establish an administrative appellate forum. The Authority's membership comprises the Principal Chief Commissioner, Chennai GST and CX Zone, and the Commissioner of State Tax, Commercial Taxes Department, Government of Puducherry.

Advance Ruling Authority constituted for GST; appoints official members and specifies its office location and statutory basis.
Constitutes the Puducherry Authority for Advance Ruling under sub section (1) of section 96 of the Puducherry Goods and Services Tax Act, 2017, appointing Thiru A. Syam Sundar and Thiru Shivraj Meena as Members, and directing that the Authority shall function from the Office of the Commissioner of State Tax, Commercial Taxes Department, Puducherry.

Refund of Input Tax Credit allowed for exports when inputs were supplied under specified notification benefits, with EPCG exception preserved.
Amendments permit refund of unutilised input tax credit for zero-rated exports where inputs were received under specified notifications or customs benefits, and limit refund of integrated tax on exports where the claimant has received or availed notification-based concessions, except for capital goods received under the Export Promotion Capital Goods scheme.

Refund of integrated tax on exports restricted where supplier received tax exemptions under specified notifications affecting eligibility.
The amendment substitutes sub rule (10) of rule 96 to provide that persons claiming refund of integrated tax paid on exports shall not be eligible if they have received supplies from suppliers who availed benefits under specified notifications, and the amendment is deemed to have come into force retrospectively from 23rd October, 2017.

Tariff value fixation updates specify revised customs valuation rates for listed imports following statutory authority.
Fixation of tariff values for specified imported goods by exercising powers under section 14(2) of the Customs Act, 1962, through substitution of TABLE-1, TABLE-2 and TABLE-3 into Notification No. 36/2001-Customs (N.T.), listing revised tariff values for edible oils, brass scrap, poppy seeds, areca nuts, and per-unit values for gold and silver to be applied for customs valuation at import.

Rescission of anti-dumping duty on Phthalic Anhydride after sunset review finds no continued injury or likely injurious dumping.
The Central Government rescinds Anti-Dumping Duty on Phthalic Anhydride from Korea RP, Taiwan and Israel previously imposed by Notification No. 58/2012-Customs (ADD). Following a sunset review under section 9A of the Customs Tariff Act and relevant Anti-dumping Rules, the Designated Authority found no continued injury or credible likelihood of injurious dumping, and therefore did not recommend continuation of the duty; the Government revoked the earlier notification save for actions taken before rescission.

Input tax credit verification mandated under new return framework; suppliers and recipients jointly liable where details mismatch.
The Ordinance amends GST law to clarify supply classification, expand recipient liability under the reverse charge mechanism, and introduce section 43A prescribing a new return and input tax credit verification regime. Suppliers must furnish outward supply details on a common portal; recipients must verify or modify those details in their returns. Prescribed procedures may limit credit available for unmatched supplier details, and suppliers and recipients may be jointly liable for tax or wrongly availed credit where matching or return filing does not occur. Composition thresholds, registration, suspension, filing periodicity and credit utilisation order are also revised.

Input tax credit verification: recipients must validate supplier submitted outward supplies before availing ITC, with prescribed safeguards.
The Ordinance amends definitions and supply classification to align activities with Schedule II, empowers notification of reverse charge liability on recipients for supplies from unregistered suppliers, adjusts composition levy eligibility and turnover ceilings, mandates separate registration for SEZ units, allows suspension of registration during cancellation proceedings, prescribes return filing frequency and formats, and inserts section 43A establishing a supplier-recipient ITC matching and verification regime with prescribed procedures, safeguards, caps and joint and several liability where supplier details are furnished but returns are not filed.

Correction of Notification Title: amends State Tax notification title to reflect the correct year and designation.
The title of the Notification published in the Rajpatra, Himachal Pradesh vide EXN-F(10)-28/2018 dated 29.09.2018 at page 5118 shall be read as "37/2017-State Tax" instead of "37/2018-State Tax"; this corrigendum, issued by the Excise and Taxation Department and authenticated by the Principal Secretary (E&T), corrects the published title.

GST TDS procedure for Drawing and Disbursing Officers sets portal registration, CPIN generation, register maintenance, and monthly return compliance.
Procedure for deduction and payment of Tax Deducted at Source under the Uttarakhand GST regime is prescribed for Drawing and Disbursing Officers and Treasuries after section 51 came into force on 1 October 2018. Payments to a supplier exceeding Rs. 2.5 lakh attract TDS at 2% comprising 1% CGST and 1% SGST, with registration on the GSTN portal, generation of CPIN and CIN, maintenance of the prescribed register, and preparation of monthly Form GSTR-7 and Form GSTR-7A returns.

Input tax credit refunds permitted where inputs received under specified notifications are used in zero-rated exports.
Amendments clarify that refund of unutilised input tax credit for zero-rated exports covers credit on inputs procured under specified notification benefits and credit on other inputs or input services used in making such exports. For integrated tax refunds on exports, claimants must not have availed certain notification benefits except insofar as those benefits relate only to receipt of capital goods under the Export Promotion Capital Goods scheme.

Refund restriction for exporters: claimants barred if they received supplies where supplier availed tax exemption notifications.
Substituted rule 96(10) conditions entitlement to refund of integrated tax on exports by excluding claimants who received supplies on which the supplier availed benefit of specified tax notifications; the amendment is deemed effective from the stated commencement date and imposes a compliance condition that claimants ensure supplies received were not covered by those notifications.

Government ownership threshold clarified for exemption, allowing direct or via wholly owned entity control to qualify.
An explanatory clause was inserted into the exemption notification to define the ownership test: an entity qualifies where the Central Government, State Government or Union Territory holds ownership directly, or indirectly through an entity that is wholly owned by the Central Government, State Government or Union Territory. The amendment clarifies the scope of the exemption and specifies its commencement in the notification.

Tax collection at source: e commerce operators must collect a prescribed rate on intra State supplies when they collect consideration.
Every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration for such supplies is to be collected by the operator; the notification is issued under sub section (1) of section 52 of the Jammu and Kashmir GST Act, 2017 and is effective from 20th September 2018.

Fee obligations for insolvency professionals: annual percentage-based and periodic fees with interest for late payment.
Amendments require IPs to pay a ten thousand rupee renewal fee every five years and an annual fee of 0.25% of professional fees with Form E by 30 April; IPEs must file Form G and pay 0.25% of turnover annually by 30 April. Recognition as an IPE requires Form C with a fifty thousand rupee fee. IPEs must notify director/partner changes within seven days using Form F with a two thousand rupee fee. A 12% per annum simple interest applies to delayed fee payments.

Governing board composition and independent director safeguards shape agency governance and managing director appointment oversight.
The regulations prescribe that an insolvency professional agency's Governing Board comprise a managing director, independent directors and shareholder directors with minimum composition and residence requirements; independent directors must meet integrity and expertise criteria, have no recent pecuniary or shareholding ties to the agency, be nominated by the Board from agency proposed names, serve limited terms with a cooling off before becoming shareholder directors, and one independent director must attend Board meetings. The managing director is to be publicly selected, subject to age and term limits, committee-recommended remuneration, Board approval for appointment and termination, and is an ex officio member of key committees.

Governing Board composition sets strict director categories and independent director eligibility, reshaping information utility governance.
The amendment adds a definition of the Board and replaces regulation 9 to mandate Governing Board composition (managing director, independent directors, shareholder directors) with residency and majority requirements, detailed independent director eligibility, nomination and term limits including a cooling-off period, and mandatory disclosure of conflicts. Regulation 9A prescribes managing director selection by open advertisement, age and tenure limits, appointment and remuneration approval processes, removal procedures including Board and Board-level oversight, and a one-year compliance deadline for existing information utilities.

Eligibility for insolvency professional agencies: corporate form, governance, net worth and ownership restrictions imposed by amendment.
Registration requires an entity to be a Section 8 company with sole object to act as an insolvency professional agency, to adopt model bye laws and governance, to meet minimum net worth and paid up capital thresholds, and for the applicant, promoters, directors and shareholders to be fit and proper, with the Board considering integrity, criminal and restraint history and financial competence.

Annual report requirement mandates IEPF Authority to prepare and furnish a detailed report to the central government within prescribed timeframe.
The rules require the Investor Education and Protection Fund Authority to prepare one annual report in the Schedule form giving a true and full account of its activities, with prior Central Government permission required for any additional items. The Schedule mandates disclosures on refund applications, investor awareness activities, administration and personnel, transfers to and from the Fund and Senior Citizen Welfare Fund, transfers and refunds of shares, budget and accounts, and RTI statistics. Matters not covered are to be referred to the Central Government whose decision is final.