Form reference correction in GST notification substitutes DRC-03 for ITC-03 at two specified places.
Correction to a prior Uttar Pradesh SGST notification amends the English text at two specified places by substituting FORM GST DRC-03 for FORM GST ITC-03. The corrigendum applies to the identified lines on page 14 and page 20 of the earlier notification, and is limited to rectifying the form reference in the published text.

Annual return filing extension addresses technical difficulties by revising the GST return deadline under the state tax law.
Annual return filing under the Uttar Pradesh Goods and Services Tax Act, 2017 was affected by technical difficulties that prevented registered persons from furnishing the return electronically for the period from 1 July 2017 to 31 March 2018. To remove this difficulty, the Governor issued the Uttar Pradesh Goods and Services Tax (Eleventh Removal of Difficulties) Order, 2019, which amends the explanation to section 44 by substituting "30th November, 2019" for "31st August, 2019" in the annual return filing timeline.

Correction to GST form references replaces FORM GST ITC-03 with FORM GST DRC-03 at specified entries.
Corrigendum to Notification No.03/2019-State Tax (Rate) substitutes FORM GST DRC-03 for FORM GST ITC-03 at two specified page-and-line locations in the published Gazette, clarifying the correct form designation for compliance under the State tax notification.

Intrastate e-waybill exemption: no e-way bill required for intra-state movements, subject to carrying prescribed documents.
No E Way Bill is required to be generated for movement of any class of goods which commence and terminate within the State, provided the person in charge of the conveyance carries documents such as tax invoice, delivery challan, bill of supply or bill of entry; this exemption supersedes earlier notifications and remains in force until the notified expiry unless revoked earlier.

Anti-dumping duty on High-Speed Steel Non-Cobalt Grade imposed, with country and producer specific rates and defined levy period.
Imposition of anti dumping duty on High Speed Steel of Non Cobalt Grade under tariff items 7228 10 10 and 7228 10 90 from Brazil, China and Germany, based on Designated Authority findings of dumping, material injury and causation; the notification prescribes country and producer specific US Dollar per metric tonne rates (with named Chinese producers distinguished), applies duties for five years with a specified suspension period and sets the exchange rate determination method; the notification was later rescinded by Notification No. 6/2022 Customs (ADD).

Commencement of GST amendment rules: specified rules appointed to come into force on a notified date.
Under the Nagaland GST Act, the State Government appoints the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the Nagaland Goods and Services Tax (Thirty Second Amendment) Rules, 2019 shall come into force, by notification of the Finance Department referencing the earlier amendment notification of 28th June, 2019.

Coming into force of amendment rules: specified GST amendment provisions activated, implementing procedural changes under state GST framework.
Under the power conferred by Section 164 of the Meghalaya Goods and Services Tax Act, 2017, the Government appointed the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, thereby activating the listed amendment provisions under the State GST framework.

Commencement of SGST amendment rules brings specified procedural and compliance provisions into effect via state notification.
The State Government, under section 164 of the Sikkim Goods and Services Tax Act, 2017, by notification appoints a date for the provisions of rules 10, 11, 12 and 26 of the State Goods and Services Tax (Fourth Amendment) Rules, 2019 to come into effect, thereby bringing the amended procedural and compliance measures into force as published in the Gazette.

Commencement of CGST Fourth Amendment provisions brings specified rules into force from the appointed date.
The Central Government, under the power conferred by section 164 of the Central Goods and Services Tax Act, 2017, appoints the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, referencing the prior amendment notification and publishing the commencement by formal gazette notification.

Exemption for petroleum operations under HELP and OALP expands customs relief for specified contract-based activities.
Inserts item (f) in the Table against S. No. 404 of Notification No. 50/2017-Customs to exempt petroleum operations and coal bed methane operations undertaken under specified contracts under the Hydrocarbon Exploration Licensing Policy (HELP) or the Open Acreage Licensing Policy (OALP).

Commencement of amended GST rules: specified amendment provisions brought into force under statutory power.
The State Government, under section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017, appoints the 24th day of September, 2019 as the date on which the provisions of rules 10, 11, 12 and 26 of the Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, referring to the prior amendment notification and thereby bringing those amended rules into effect.

Mutual fund investment restrictions: new limits on unlisted debt and requirement that equity investments be listed or to-be-listed.
Amendments replace fixed FPI category references with a Board-prescribed framework, prohibit mutual fund investment in unlisted debt except government and money market instruments while allowing limited investment in unlisted non-convertible debentures subject to Board conditions, and require that all equity investments be listed or to be listed. Valuation headings are narrowed to exclude money market and debt securities and certain valuation provisions are omitted. Disclosure and accounting rules are revised to require provisioning for accrued income on below-investment-grade debt and to disclose aggregate market or fair value of below-investment-grade and defaulted securities as per Board guidelines.

Foreign portfolio investor registration required before investing in Indian securities, with eligibility, conduct and reporting obligations.
These regulations require Foreign Portfolio Investors to obtain Board-backed registration through an approved designated depository participant before transacting in Indian securities, set out eligibility and categorisation rules, prescribe permitted investment instruments and delivery-based settlement with specified exceptions, impose operational and reporting obligations on FPIs, custodians, DDPs and designated banks (including KYC/AML, recordkeeping, compliance officers and custodial reporting), regulate issuance and transfer of offshore derivative instruments with disclosure and fee collection duties, and empower the Board to inspect, audit and enforce compliance while providing transitional provisions from the prior regulatory regime.

Migration to main board eligibility: Innovators Growth Platform companies may seek regular trading subject to financial, ownership and lock in conditions.
The amendment substitutes FPI terminology and inserts Part V allowing Innovators Growth Platform listed companies to apply for trading under the main board regular category if they meet conditions: one year listing, minimum two hundred shareholders, absence of debarment/wilful default/fugitive economic offender status (with limited savings), consolidated financial thresholds for net tangible assets, operating profit and net worth, or alternatively 75% QIB ownership; promoters to hold at least 20% (with limited institutional fill in) and specified lock in periods.

Explicit consent for information sharing allows credit rating agencies to obtain borrower repayment details to assess rating impact.
Amendments require clients to co-operate with credit rating agencies for periodic rating review, remove the words "agree to" from clauses (d), (f) and (g), and add a requirement that clients give explicit consent permitting credit rating agencies to obtain details of existing and future borrowings, repayment performance and any delays or defaults from lenders or other organizations to enable timely information flow and assessment of its impact on ratings.

Posting and transfer of tribunal members: criteria limit reassignments, protect against conflicts, and allow personal or administrative transfers.
Amendment inserts a new rule on posting and transfer of Members. Initial posting is by the Central Government in consultation with the President. Subsequent transfers are made by the President who shall ordinarily consider a Member's capacity, efficiency, disposal and other relevant factors. Members shall not, without sufficient and cogent reasons, be posted where they earlier practised in regulated professions or where close relations practise in Company Law matters. Members should not be posted at a place exceeding three years and ordinarily not return to a previous posting until two years have passed; early transfers are restricted to administrative grounds or personal request, with administrative transfers made in consultation with the Central Government.

Annual return filing extension under GST addresses technical difficulties and permits electronic submission for the specified period.
Annual return filing under the Uttarakhand Goods and Services Tax Act was extended by a removal of difficulties order to address technical problems faced by taxpayers in furnishing the return electronically for the financial period from 1 July 2017 to 31 March 2018. The order permits registered persons covered by the relevant annual return provision to submit the return electronically on or before 30 November 2019 as a special compliance measure for the specified period.

GST ITC-04 compliance relaxation for job work challans, with residual disclosure required for pending goods movements.
Registered persons required to furnish details of challans in FORM ITC-04 are notified to follow a special procedure and are not required to furnish FORM ITC-04 for the period July 2017 to March 2019. They must, however, furnish in serial number 4 of FORM ITC-04 for April-June 2019 the details of all challans relating to goods dispatched to a job worker but not received back or not supplied from the job worker's place of business as on 31 March 2019.

E-assessment centralisation: designated NeAC tax officers to exercise Assessing Officer powers for centralised electronic assessments.
The CBDT directs that specified Income-tax authorities at the National e-Assessment Centre, New Delhi, shall exercise and perform concurrently the powers and functions of the Assessing Officer to facilitate centralised e-assessment proceedings for returns furnished and matters arising from statutory inquiry notices, with effect from publication of the notification.

Appointment of Common Adjudicating Authority: officers designated to adjudicate specified customs show cause notices.
DRI, invoking powers under the Customs Act, appoints officers specified in the Table as Common Adjudicating Authority to exercise the powers and duties of the officers originally listed for adjudicating the named show cause notices against the specified noticees; the Table maps noticees and show cause notices to the originally competent adjudicating authorities and to the appointed common authorities, and a corrigendum corrects a prior entry.