Specification of Cash Replenishment Agencies and WLATMO franchise agents requires dedicated ATM replenishment accounts and monthly reconciliation certificates.
The Central Government specifies Cash Replenishment Agencies and franchise agents of White Label ATM Operators as covered entities provided they maintain a separate bank account used only for ATM replenishment and that the WLATMO furnishes a monthly certificate to the bank certifying that those accounts have been examined and withdrawals reconciled with cash deposited in the ATMs; the notification is deemed effective from the first day of September, 2019.

Informant rewards and confidentiality: a statutory regime for voluntary insider trading disclosures with protective procedures and capped incentives.
Adds Chapter IIIA establishing a voluntary informant regime: definitions of Original Information and Informant; submission via a Voluntary Information Disclosure Form (Schedule D) with identity protections; creation of an Office of Informant Protection to receive, register and refer disclosures; and an Informant Incentive Committee to advise on eligibility and reward quantum. Rewards (ten percent of recovered monetary sanctions subject to a cap) are payable from the Investor Protection and Education Fund following recovery; disqualifications, confidentiality safeguards, anti retaliation obligations for employers, voidness of clauses preventing disclosure, and that disclosures do not grant amnesty are set out, together with public reporting requirements that protect informant identity.

Appointment of Member: Secretary, Department of Economic Affairs designated as Member under SEBI Act via notification amendment.
Central Government amends Notification S.O. 17(E) dated 2nd January 2019 by substituting the entry at serial number 2 to designate Atanu Chakraborty as Secretary, Department of Economic Affairs, Ministry of Finance, Government of India, and as a Member, under powers conferred by the Securities and Exchange Board of India Act, 1992.

Approving Panel reference procedure for declaring arrangements as impermissible avoidance, with prescribed forms and hearing safeguards.
An Approving Panel under section 144BA may be referred to by a Principal Commissioner or Commissioner who, after recording satisfaction in Form No. 3CEI, files Form No. 3CEIA in four sets (Hindi or English) with supporting documents. The Chairperson must circulate the reference to members within seven days and serve notices affording the Assessing Officer and the assessee an opportunity of being heard; the Panel fixes hearing venues and meetings. Members receive a sitting fee and travelling and daily allowances on a scale aligned with a Special Secretary, and Panel expenses are met from Department of Revenue budgetary grants.

Countervailing duty on welded stainless steel pipes imposed with producer and origin specific rates after subsidy findings.
Imposition of definitive countervailing duty on welded stainless steel pipes and tubes from China PR and Vietnam based on findings of subsidization and material injury; producer and country specific duty percentages are prescribed in a Table, some named producers receiving nil or reduced rates and others higher rates. The duty is payable in Indian currency for a fixed period from publication unless earlier revoked, with the applicable exchange rate and "CIF value" defined for calculation under the Customs Act.

Customs duty exemption on open cell and related components for TV panel manufacture with conditional delayed applicability.
Substitution of Table entries creates a Nil basic customs duty exemption for Open cell (15.6" and above) and specified inputs (Chip on Film; Printed Circuit Board Assembly; Cell glass board/substrate) when imported for use in manufacture of LCD and LED TV panels, and inserts a proviso establishing a temporal condition delaying coverage of those serial numbers until after a transitional cutoff; amendment effected under powers conferred by the Customs Act and the Customs Tariff Act.

Countervailing duty imposed on Atrazine Technical imports from China PR to offset subsidization and protect domestic industry.
The Central Government imposes a definitive countervailing duty on Atrazine Technical imports from or exported by China PR, following Designated Authority findings of subsidization, material injury to domestic industry, and causation. The notification sets the duty as a percentage of CIF value, defines the covered tariff headings, origins, export sources and producers, requires payment in Indian currency, and prescribes a five-year levy period with an explanation on the exchange rate applicable for duty calculation tied to the official rate on bill of entry presentation.

Sector Specific SEZ for Power notified; approval committee constituted and zone deemed an Inland Container Depot.
Notification establishes a Sector Specific Special Economic Zone for Power proposed by M/s. Adani Power (Jharkhand) Limited, notifying 222.668 hectares across enumerated plots in Motia, Mali, Gayeghat and adjacent villages in Godda District, Jharkhand; records fulfilment of approval requirements under section 3 of the Special Economic Zones Act, 2005 and a letter of approval; constitutes an Approval Committee with specified ex officio members and state nominees for purposes of section 14; and declares the SEZ to be deemed an Inland Container Depot under the Customs Act from the notified date.

De-notification of Special Economic Zone after proponent request, state no-objection and administrative rescission under SEZ rules.
The Central Government rescinds the earlier notification that had notified a 10.09 hectare area as a sector-specific Special Economic Zone for IT and IT-enabled services, exercising powers under the Special Economic Zone Rules, 2006, except as to acts done or omitted before rescission; the action follows a joint proponent request, the State Government's no-objection, and a recommendation by the Development Commissioner.

Affidavit requirement for office bearers: mandatory individual affidavits and eligibility certification for foreign contribution applications.
Applications under Forms FC-3A, FC-3B and FC-3C and the provision in rule 12 must include an individual affidavit by each office bearer, key functionary and member in Proforma 'AA', and each form is amended to require certification that those persons satisfy the eligibility criteria of subsection (4) of section 12 and that their affidavits are uploaded. Proforma 'AA' prescribes identity particulars, role affirmation, a duty to report breaches of eligibility by the organisation or its persons, and warns that false information is punishable.

Input tax credit attribution rules for real estate projects revised through substituted annexures and transition formulae.
Corrigendum substitutes Annexure-I, its illustrations, Annexure-II and its illustrations in the Uttarakhand SGST notification on input tax credit attribution for real estate projects. The amended annexures prescribe project-wise formulae for determining eligible credit (Te) and credit to be reversed or taken on transition (Tx) for real estate projects and residential real estate projects, using completion, booking, invoicing, carpet area and transitional credit variables. They also provide special rules where completion is nil, where invoicing or procurement exceeds actual completion or consumption by more than 25 per cent, and where Te is fixed on certified actual consumption.

Infrastructure Debt Fund exemption removes fixed lock-in period for non-residents, easing tax exemption eligibility for qualifying funds.
The Income-tax (7th Amendment) Rules, 2019 omit the proviso to Rule 2F(5), removing the additional lock-in condition for non-resident investors in Infrastructure Debt Funds as a condition for claiming the tax exemption under section 10(47), effective from publication in the Official Gazette.

Anti-dumping duty on electrical insulators from China continues, imposing producer-specific and residual import levies for a fixed term.
Imposition of a continued anti dumping duty on electrical insulators of glass or ceramics/porcelain from the People's Republic of China, based on a finding of continued dumping and injury; the notification prescribes a producer specific duty and a residual duty for other exporters, excludes specified low voltage and other insulator types, requires payment in Indian currency with conversion at prescribed exchange rates based on the bill of entry date, and sets the duty for a fixed statutory term unless earlier amended.

Rescission of anti-dumping notification ends prior notice prospectively while preserving actions taken before rescission.
The Central Government rescinds Notification No. 11/2015-Customs (ADD) under powers conferred by the Customs Tariff Act and relevant anti-dumping rules, terminating that notification prospectively while expressly preserving actions taken or omitted prior to rescission.

Renewal of recognition for a stock exchange granted, subject to regulator prescribed compliance conditions.
Renewal of recognition is granted to Metropolitan Stock Exchange of India Limited for a limited one year period under the exercise of powers conferred by the Securities Contracts (Regulation) Act, authorising continued recognition to deal in contracts in securities after determination that renewal is in the interest of trade and the public, and subject to compliance with conditions that are or may be prescribed or imposed by the regulator.

Extension of annual GST return deadline for affected registered persons due to technical difficulties; filing time is administratively deferred.
The Order amends the Explanation to the annual return provision under the Andhra Pradesh GST Act to substitute the previously prescribed filing deadline with a later date, thereby extending time for registered persons required to furnish annual returns electronically due to technical problems that impeded filing for the initial rollout period; exclusions for Input Service Distributors, certain tax-collection cases, casual taxable persons and non-resident taxable persons remain.

Extension of compliance date under AP GST Act: notification amends prior order, substituting August date with November date.
Amendment substitutes the compliance date in the prior notification issued in G.O.Ms.No.302 (Revenue (CT.II), dated 16-05-2019) by replacing the previously specified day in August with the corresponding day in November; the Government effected this change under Section 164 of the State GST Act on recommendations of the GST Council and in the public interest.

Nil-rate supply to local authorities: electrically operated passenger vehicles of larger capacity included by amendment to the notification.
Amendment adds clause (aa) to the notification against serial number 22 so that supplies to a local authority of an "Electrically operated vehicle"-defined as a Chapter 87 road vehicle run solely on electrical energy from an external source or on-board batteries-are included within the notified (nil-rate) entry; the amendment is made under the State's notification powers and is effective from 1st August, 2019.

GST rates for electrically operated vehicles and chargers revised, adding low-rated entries and excluding chargers from higher-rate provisions.
Amendment revises Andhra Pradesh GST schedules by adding 2.5% entries for chargers or charging stations and for electrically operated vehicles (including two and three wheelers and e bicycles, defined as vehicles run solely on electrical energy), omitting a 6% Schedule II entry, and excluding chargers/charging stations from a 9% Schedule III entry; effective from 1 August, 2019.

Extension of filing deadline for composition scheme taxpayers: notificatory amendment shifts the due date for returns and payments.
The Government amends G.O.Ms.No.301 under the Andhra Pradesh Goods and Services Tax Act, 2017 to substitute the deadline stated in the proviso to paragraph 2, thereby altering the due date applicable to the special procedure for filing returns and payment of tax by registered persons opting for the composition scheme.