Renewal of recognition granted to Metropolitan Clearing Corporation under Regulation 12, subject to SEBI compliance.
SEBI granted renewal of recognition to Metropolitan Clearing Corporation of India Limited under Regulation 12 for one year from 3 October 2019 to 2 October 2020, exercising statutory powers under the Securities Contracts (Regulation) Act, and subjecting the grant to compliance with conditions specified by SEBI and any further prescribed or imposed conditions.

Correction of form reference: FORM GST ITC-03 replaced by FORM GST DRC-03, effective from 30 August.
The corrigendum replaces every occurrence of "FORM GST ITC - 03" with "FORM GST DRC-03" in Notification No. 03/2019-State Tax (Rate) (specifically at page 11, line 34 and page 16, line 04), and states that the corrigendum is deemed effective from 30th August, 2019.

Commencement of amendment rules: specified GST amendment provisions to come into force on the appointed date.
The Governor, exercising powers under the Bihar Goods and Services Tax Act, appointed 24th September 2019 as the date on which the provisions of rules 10, 11, 12 and 26 of the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force; the notification cites the Fourth Amendment notification and declares it effective on that appointed date.

Electrically operated vehicle supply to local authorities now included under amended notification, with defined vehicle scope and backdated effect.
Inserts clause (aa) against serial number 22 to include supply to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers. It defines Electrically operated vehicle as a Chapter 87 vehicle run solely on electrical energy from an external source or batteries. The amendment is deemed effective from 1 August 2019.

GST rate change on electrically operated vehicles and chargers inserts specific tariff entries and adjusts schedule coverage.
The notification inserts tariff entries for chargers/charging stations and for electrically operated vehicles (including two- and three-wheeled vehicles and e-bicycles) under the lower-rate schedule, omits a specified entry from the 6% schedule, and amends the 9% schedule to exclude chargers from the inductors entry; these changes take effect from 1st August, 2019.

Extension of filing deadline: statutory notification amended to extend the compliance date and given an earlier deemed effective date.
Amendment under section 148 substitutes the earlier deadline in paragraph 2 of the cited notification with a later date, thereby extending the prescribed compliance deadline; the amendment is declared to be deemed effective from a specified earlier date so that the extended deadline and related change operate from that deemed effective date.

Due date extension for FORM GST CMP-08 for the April-June quarter to a July deadline.
The state government amends an earlier notification to insert a proviso making the due date for furnishing the statement of payment of self assessed tax in FORM GST CMP-08 for the quarter April-June, 2019 (or part thereof) the 31st day of July, 2019.

Credit of TDS allocated to the account holder where tax is deducted, in the assessment year of deduction.
The amendment inserts a sub-rule into rule 37BA providing that credit for tax deducted at source under the relevant provision shall be given to the person from whose account tax is deducted and paid to the Central Government account, for the assessment year relevant to the previous year in which such tax deduction is made, with retrospective effect from 1 September 2019.

Common Adjudicating Authority appointment centralises adjudication of specified customs show cause notices and related duties.
The Director General, Revenue Intelligence appoints a senior officer as Common Adjudicating Authority to exercise the powers and discharge the duties of the named adjudicating officers for the specified show cause notice and listed noticees, thereby centralising adjudication of the identified customs proceedings.

Commencement of Section 52: appointed to take effect from 1 October 2018 under the Delhi Goods and Services Tax Act.
The Lt. Governor, under sub section (3) of section 1 of the Delhi Goods and Services Tax Act, 2017, appoints 1 October 2018 as the date on which the provisions of section 52 of the Act shall come into force by Notification No. 51/2018 - State Tax dated 27 September 2019 issued by the Finance (Revenue 1) Department.

Appointment of appellate authorities secures regional appeal jurisdiction and immediate reassignment of pending GST cases.
Appointment of appellate authorities under section 107 of the Kerala GST Act, 2017, designating Deputy Commissioners (Appeals) with specified headquarters and territorial jurisdictions across the State, and directing the Joint Commissioner (Law) to immediately assign or re-distribute pending cases to the newly appointed officers in accordance with their jurisdiction.

Priority Sector Lending Certificate inclusion: applies under state tax rate notification to supplies between registered persons.
The notification amends Notification No. 4/2017-State Tax (Rate) by inserting Priority Sector Lending Certificate into the tariff table, specifying supplier and recipient as any registered person, and declaring the amendment to have retrospective effect from an earlier date.

GST rule commencement notification brings specified amendment rules into force with effect from 1 July 2017.
Rule 2 to Rule 8 of the Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2017 are brought into force with effect from 1 July 2017 under section 164 of the Uttarakhand Goods and Services Tax Act, 2017 read with sub-rule (2) of Rule 1 of the Sixth Amendment Rules, 2017. The notification states that the State Government considered the measure expedient in public interest and appoints the commencement date for the specified provisions.

Late fee waiver under state GST for specified taxpayers in Uttarkashi and Chamoli who filed returns on time.
Late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived in public interest for specified taxpayers whose principal place of business is in Uttarkashi or Chamoli. The waiver applies to registered persons having aggregate turnover of more than 1.5 crore rupees and to Input Service Distributors, provided they furnished FORM GSTR-1 or FORM GSTR-6 for July 2019 electronically on or before 20 September 2019.

Jurisdiction allocation of income-tax authorities updated to reassign and insert Principal Commissioners, retrospective effect applied.
Amendment modifies the Schedule to the principal notification by omitting specified Sl. Nos. and inserting or substituting entries to add designated Principal Commissioner / Commissioner of Income-tax postings for identified jurisdictions; the notification is issued under delegated power and is deemed to have effect from 17th September, 2019 with a certification that no person is adversely affected by retrospective operation.

Extension of adjudication period under Customs Act permits a further year for determining duty or interest for specified show cause notices.
The Director General, Revenue Intelligence extends the adjudication period by a further year for determination of duty or interest in respect of specified show cause notices, effective from the expiry of the initial one year period, limited to matters for which a Common Adjudicating Authority has been appointed, and lists the noticees, their SCNs, and prior notifications appointing the Common Adjudicating Authority.

Amendment to customs notification removes a specified table entry under the authority of Section 152 of the Customs Act.
The Director General, Directorate of Revenue Intelligence, by corrigendum to Notification No. 48/2019-Customs (N.T./CAA/DRI), formally deletes serial number 15 from the Table of that notification, acting under Notification No. 60/2015-Customs (N.T.), as amended, and under clause (a) of Section 152 of the Customs Act, 1962.

Import prohibition of electronic cigarettes bars import of e-cigarettes and components, excluding products licensed under drug regulation.
The Directorate General of Foreign Trade notifies that import of electronic cigarettes, refill pods, atomisers, cartridges and all forms of Electronic Nicotine Delivery Systems and Heat Not Burn Products under HS Code 8543 is prohibited in accordance with the Prohibition of Electronic Cigarettes Ordinance, 2019; products licensed under the Drugs and Cosmetics Act, 1940 are excluded.

Authorization of territorial Joint Commissioners as officers to exercise specified TN GST Rules functions, effective retrospectively.
Territorial Joint Commissioners are designated as authorized officers empowered to perform the functions specified by the sub-rules of the Tamil Nadu Goods and Services Tax Rules, 2017, under the Act's delegation provisions; the notification declares this delegation to be effective retrospectively from 29th June, 2017.

Notification amendment: substitution of the specified date, with the amendment given retrospective effect.
Amendment substitutes the previously specified date in an earlier Punjab Government notification with a later date under section 164 of the Punjab Goods and Services Tax Act, 2017, and declares that the amending notification is deemed to have come into force retrospectively from the earlier date specified in the original notification.