Annual return deadline extension: GST registrants permitted additional time to file prior-year annual returns due to technical portal issues.
The Order substitutes the Explanation to the annual-return provision to declare extended filing dates for two specified GST annual return periods, permitting affected registered persons to file late due to prior technical difficulties with electronic submission; the change is effected under the State Government's power to remove difficulties and applies subject to existing carve-outs for certain categories of taxpayers.

Extension of filing date for FORM GST CMP-08; deadline extended and made retrospectively effective for composition taxpayers.
The notification amends an earlier notification by substituting the previously prescribed deadline with a later deadline for furnishing FORM GST CMP-08, applicable to taxpayers under the composition scheme and those covered by the related prior notification concerning quarterly tax payment and annual filing. The amendment is prescribed under state GST powers and is declared to be retrospective, deemed to have come into force on an earlier stated date following recommendations of the Goods and Services Tax Council.

Effective date amendment: notification for rule 138E deferred to a later commencement, replacing the earlier notified date.
Amendment to a prior state GST notification substitutes the previously notified commencement date for provisions of rule 138E of the Kerala Goods and Services Tax Rules, 2017 by replacing the earlier specified date with a later date for the commencement of rule 138E, effecting a change in the notified commencement timeline.

Waiver of ITC-04 filing removes quarterly chalan filings, except pending job-worker chalan details required in subsequent quarter.
A special procedure waives the obligation to furnish FORM ITC-04 for the initial implementation period for a class of registered persons, while requiring those persons to report, in the subsequent quarter's FORM ITC-04, the chalans for goods sent to a job worker during the period that were not received back or not supplied from the job worker's premises as of the prescribed cut-off date.

Late fee waiver for specified taxpayers who file GSTR returns by the prescribed deadline avoids penalty.
A state notification waives late fees for taxpayers meeting specified eligibility: registered persons in named districts with aggregate turnover above the threshold who filed FORM GSTR-1 for July 2019 electronically by the extended deadline, and Input Service Distributors in the same districts who filed FORM GSTR-6 for July 2019 electronically by the extended deadline.

Appointment of judicial and technical members under statutory authority establishes pay scale and a three year or age based tenure.
Central Government appoints designated judicial and technical members to the National Company Law Tribunal under statutory authority, specifying pay scale under the applicable pay commission and a tenure of three years or until attaining age sixty five, with individual appointees listed alongside their dates of joining and an administrative file reference.

Jurisdictional extension authorises specified Principal Commissioners to exercise additional income tax powers in designated jurisdictions under statute.
The notification inserts a new clause and Schedule-III into Notification No. 50 of 2014, authorising specified Principal Commissioners of Income-tax and Commissioners of Income-tax, as identified by designation and headquarters in Schedule-III, to exercise powers and perform functions in respect of specified cases, persons and incomes within the corresponding jurisdictions set out in Schedule-III, in addition to their existing jurisdiction; the amendment takes effect from publication in the Official Gazette.

TDS exemption for APMC commission agents permits large cash withdrawals when certified for farmer payments and PAN is verified.
Exemption from TDS on cash withdrawals is extended to commission agents or traders registered with an APMC who have intimated their account number and PAN to the banking company, co operative society, or post office and certified that withdrawals beyond the statutory threshold are for payments to farmers for agricultural produce; the banking entity must verify the PAN and ensure APMC registration and supporting evidence are placed on record.

Depreciation on motor vehicles increased for qualifying acquisitions within the specified window, enhancing allowable WDV deductions for tax purposes.
The Income-tax Rules amendment substitutes entries in Appendix I, Part A (Tangible Assets), item III (Machinery and Plant) to grant higher depreciation rates for motor cars not used for hire and for motor buses, lorries and taxis used for hire, where such assets are acquired and put to use within the specified acquisition window; the amendment is made under section 32 read with section 295 and is given retrospective effect from the stated commencement date.

Notification amendment replaces designated adjudicating authority entry, altering the listed Customs adjudication post in the schedule.
Amendment revises Notification No. 19/2018 by substituting the Table entry at serial number 10, column 5, replacing the existing designation recorded as "Additional Director General (Adjudication), Directorate of Revenue Intelligence, Delhi." The amendment identifies the specific table cell to be altered but does not provide the replacement text in the published excerpt.

Common Adjudicating Authority appointment centralises adjudication powers for specified customs show cause notices across multiple ports and authorities.
The Director General, Revenue Intelligence appoints named officers as Common Adjudicating Authorities to exercise the powers and discharge the duties of the original adjudicating authorities in respect of specified show cause notices listed in the Table. The notification matches each noticee and show cause notice with the original adjudicating authority and the officer authorised to act as the common adjudicating authority, thereby centralising adjudication across multiple ports and jurisdictions under the Directorate of Revenue Intelligence.

Buy-back solvency tests require standalone and consolidated statements and limit open-market purchases, subject to regulated-subsidiary exclusions.
Amendments require buy-back eligibility tests and thresholds to be determined on both standalone and consolidated financial statements. The substituted debt-capital provision mandates that aggregate secured and unsecured debts to paid-up capital and free reserves after buy-back be 2:1 on both bases, subject to higher Companies Act limits, or alternatively be 2:1 after excluding NBFC/HFC subsidiaries regulated by RBI/NHB provided those excluded subsidiaries have a standalone debt-to-capital-and-free-reserves ratio not more than 1[6:1]. Open-market buy-back is limited to less than fifteen per cent on both bases.

Appointment of part-time members establishes five-year terms or service until age sixty-five under applicable service rules.
The Central Government appoints two individuals as part-time members of the Insolvency and Bankruptcy Board of India under provisions of the Insolvency and Bankruptcy Code, 2016, specifying their effective dates of appointment. Their terms are for a period of five years or until attaining the age of sixty-five years, whichever is earlier, and their fee and allowances are governed by the Board's salary and service rules as amended.

GST form reference correction: replaces FORM GST ITC-03 with FORM GST DRC-03 in state tax rate notification.
The Maharashtra Finance Department issued a corrigendum to Notification No. 03/2019 State Tax (Rate) directing that occurrences of FORM GST ITC-03 at page 13, line 4 and page 18, line 23 of the original notification be read as FORM GST DRC-03, thereby correcting the referenced form in the notification text.

Exchange rate determination: prescribed foreign currency conversion rates established for import and export transactions effective from the notified date.
Determination under the Customs Act authority prescribing specific conversion rates of listed foreign currencies into Indian rupees, effective 20 September 2019, for the purpose of imported and exported goods. The notification, superseding the earlier notification, sets distinct rates for imports and exports and annexes Schedule I (rates per one unit for major currencies) and Schedule II (rates per 100 units for other currencies).

Electric vehicle GST rate changes add concessional treatment for EVs and charging equipment, with retrospective effect.
The Uttar Pradesh GST notification amends the rate schedules to insert a 2.5% entry for electrically operated vehicles, including two- and three-wheeled electric vehicles and e-bicycles, and a separate entry for chargers or charging stations for such vehicles. It also omits an existing 6% Schedule II entry and excludes chargers or charging stations for electrically operated vehicles from the relevant Schedule III entry. The amendments are deemed effective from 1 August 2019.

GST exemption for electric passenger vehicles supplied to local authorities expanded with retrospective effect.
Exemption under the Uttar Pradesh Goods and Services Tax framework was extended to supplies made to a local authority of an electrically operated vehicle meant to carry more than twelve passengers. The notification inserts a new entry in the exemption table and explains that electrically operated vehicles are those falling under Chapter 87 of the Customs Tariff Act, 1975 and run solely on electrical energy from an external source or fitted batteries. The amendment is given effect from 1 August 2019.

Beneficial owner verification rules updated: depository receipts and listed-entity due diligence aligned with issuer jurisdiction.
The amendments define Depository Receipt as a foreign-currency instrument issued by a foreign depository in a permissible jurisdiction backed by eligible securities deposited with a domestic custodian, including global depository receipts, and modify rule 9 so that beneficial-owner verification for clients dealing in depository receipts or equity shares issued or listed in jurisdictions notified by the Central Government follows the norms of those jurisdictions, with sub-rules (3)-(9) not applying; listed entities and certain subsidiaries are exempted from shareholder or beneficial-owner identification and verification.

Notification amendment: substitution of the prior effective date, altering the notified effective date and declaring earlier deemed issuance.
The notification replaces the specified effective date in the earlier GST notification, substituting the 21st day of August, 2019 with the 21st day of November, 2019, and declares that the notification shall be deemed to have been issued on the 21st day of August, 2019.

Company Law Committee to review offences, propose re categorisation, and recommend settlement and procedural reforms.
A Company Law Committee is constituted to review implementation of the Companies Act, 2013 and the Limited Liability Partnership Act, 2008, with a one year initial tenure, named members, legal research support from M/s Vidhi Centre for Legal Policy, and eligibility of non official members for allowances. Its terms of reference include re categorising certain offences as civil wrongs, examining settlement mechanisms including deferred prosecution agreements, reviewing the LLP framework, de clogging the NCLT, addressing bottlenecks in statutory bodies, proposing amendments to provisions and Forms, and submitting phased recommendations.