Customs notification amendment adds Village Barhi, Sonepat as designated land customs point permitting unloading of imports and loading of exports
Amends Notification No. 12/97-CUSTOMS (N.T.) to insert, against the Haryana entry, Village Barhi, Gannaur, District Sonepat as a designated land customs location; authorised under clause (aa) of sub-section (1) of section 7 of the Customs Act, 1962, for the unloading of imported goods and the loading of export goods.

Prescribed Income-tax Authority: Assistant Commissioner (e-Verification) authorised to issue section 143(2) notices for specified returns.
Authorisation is granted to the Assistant Commissioner of Income-tax (e-Verification), headquartered at Delhi, to act as the prescribed Income-tax Authority for issuing notices under sub-section (2) of section 143 of the Income-tax Act in respect of returns furnished under section 139 and responses to notices under sub-section (1) of section 142 for the financial year specified; the designation is made under the powers of section 120 and the cited provisions and takes effect from publication in the Official Gazette.

Tariff value fixation for specified imported goods announced, substituting tables to govern customs valuation and benefit entries.
Exercise of powers under sub-section (2) of section 14 of the Customs Act, 1962 substitutes TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification to fix tariff values in US dollars for specified imported goods, including edible oils, brass scrap, poppy seeds and areca nut, and prescribes separate tariff values and scope rules for gold and silver in various forms with explanatory clarifications.

Arm's length price tolerance: actual transaction price may be treated as ALP when variation falls within narrow prescribed margins.
Notification deems the actual transaction price to be the arm's length price for assessment year 2019-2020 where the variation between the arm's length price under section 92C and the actual price falls within prescribed tolerance bands; wholesale trading is subject to a tighter tolerance and is defined by two cumulative conditions regarding purchase cost share and average monthly closing inventory relative to sales.

Late fee waiver for specified GSTR 1 and GSTR 6 returns when filed electronically by the prescribed deadline.
Waiver of late fee under section 47 is granted for specified July 2019 GST filings under section 128 of the Maharashtra GST Act. It applies to registered persons in the listed districts with aggregate turnover above the statutory threshold who file FORM GSTR-1 for July 2019 electronically by 20 September 2019, and to Input Service Distributors in the listed districts who file FORM GSTR-6 for July 2019 electronically by the same date. The covered districts are Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik and Ahmednagar.

Waiver of FORM ITC-04 filing exempts certain registered persons while preserving reporting for outstanding job work challans.
Notification exempts a specified class of registered persons from furnishing FORM ITC-04 under sub rule (3) of rule 45 for the period July 2017 to March 2019, while mandating that challans for goods dispatched to a job worker during that period which were not received back or not supplied from the job worker's premises as of the cut off date must be furnished in serial number 4 of FORM ITC-04 for the quarter April-June 2019.

Corrigendum to GST notification corrects form references to FORM GST DRC-03 and prescribes retrospective effect.
Correction to a GST notification replaces two occurrences of "FORM GST ITC-03" with FORM GST DRC-03, specifying the exact page and line locations in the original publication; the corrigendum is declared to have come into force with effect from the stated commencement date and is published under the Department of Finance.

Waiver of Form ITC-04 filing: specified registered persons exempt for July 2017-March 2019; pending job worker challans must be reported.
Exempts a class of registered persons from filing FORM ITC-04 for July 2017-March 2019, while requiring those persons to submit details of all challans for goods dispatched to job workers that were not received or supplied as of 31 March 2019; such challans must be reported in serial number 4 of FORM ITC-04 for April-June 2019. The notification is effective from 31 August 2019 under section 148 read with section 143 of the Goa GST Act.

Minimum Export Price requirement for onion exports now mandates Letter of Credit payment and restricts shipments until further orders.
Exports of specified onion items in Chapter 7 of Schedule 2 of the ITC (HS) classification are permitted only against a Letter of Credit and subject to a Minimum Export Price of US$ 850 F.O.B. per metric ton until further orders, pursuant to an amendment of paragraph 2 of Notification No. 48/2015-20 under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy.

Annual GST return deadline extended for affected registered persons now to address technical electronic filing difficulties.
The Order, issued under the Governor's power to remove difficulties, amends the Explanation to section 44 of the Himachal Pradesh GST Act by substituting the previously prescribed cut off date with a later date, thereby extending the deadline to enable registered persons (except specified excluded categories) to electronically furnish the annual return for the period 1 July 2017 to 31 March 2018 due to technical filing difficulties.

Bill of supply requirement extended to persons paying tax under specified composition notification, clarifying invoice obligations.
Clarifies that the bill of supply requirement for supplies of exempt goods or services applies to persons paying tax under the specified composition notification, requiring those persons to issue a bill of supply instead of a tax invoice and resolving uncertainty about invoice form and compliance for notification-covered taxpayers.

Input tax credit extension allows claims after the September return until the March return where supplier details were uploaded.
The Order inserts provisos allowing registered persons to take input tax credit for invoices or debit notes of the first GST year where supplier-uploaded details are available, by extending the claim period from after the September return up to the due date for the March return; it also permits rectification of furnished details in the same extended window, including for the January-March quarter.

Composition scheme eligibility clarified: exempt interest income from loans excluded when computing turnover and eligibility.
The Order excludes from consideration, for composition scheme eligibility, the value of exempt services by way of extending deposits, loans or advances to the extent the consideration is represented by interest or discount, and directs that such exempt interest or discount income shall not be included in computing aggregate turnover for determining eligibility; the clarification takes effect from the first day of February, 2019.

Form substitution: notification corrects references, replacing FORM GST ITC-03 with FORM GST DRC-03 at two specified entries.
Corrigendum to Notification No. 3/2019-State Tax (Rate) directs that the two instances where the notification published in the Gazette refers to "FORM GST ITC-03" be read instead as "FORM GST DRC-03," effecting an administrative textual substitution of the form identifier in the published notification.

Late fee waiver for delayed GSTR-1 filings where taxpayers filed within the specified extended compliance window.
A proviso waives the amount of late fee payable under section 47 for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017 to September 2018 by the due date but furnished those details in FORM GSTR-1 between 22nd December, 2018 and 31st March, 2019.

Cost Inflation Index updated to affect indexed cost computation for capital gains from the relevant assessment year onward.
The notification amends the earlier tax notification to insert the Cost Inflation Index for financial year 2019-20 into the table of index values, and provides that the amendment comes into force from the stated effective date and applies to the corresponding assessment year and subsequent years, under the Explanation to the relevant provision of the Income-tax Act.

E-assessment Scheme: faceless, automated assessment with electronic notices, video-conferencing hearings and digital authentication.
The notification mandates faceless implementation of the E-assessment Scheme, 2019 through the National e-Assessment Centre which issues electronic notices, assigns cases by automated allocation to regional assessment units, manages requests for information, verification and technical assistance, examines draft assessment orders under a risk strategy, provides show-cause opportunities or refers drafts for review, finalises orders with demand/refund and penalty notices, and transfers electronic records and penalty proceedings to the jurisdictional Assessing Officer; hearings and examinations are conducted exclusively by video conferencing and records are authenticated by digital signature or electronic verification code.

E-assessment Scheme enabling faceless electronic assessments with automated allocation and exclusive electronic communication and video conferencing hearings.
The E-assessment Scheme, 2019 creates a centralized faceless assessment process under section 143 by establishing a National e-assessment Centre, Regional Centres and assessment, verification, technical and review units. Cases are selected and assigned via an automated allocation system; assessment units prepare draft orders which are subject to automated examination and review. All communications and deliveries are exclusively electronic to registered accounts, email or mobile app with real-time alerts, authenticated by digital or electronic signatures, and finalised assessments are transferred to the jurisdictional Assessing Officer for penalties, recovery and other post-assessment actions.

Common Adjudicating Authority appointed to consolidate adjudication of specified customs show cause notices under DRI control.
The Directorate of Revenue Intelligence appoints designated DRI adjudication officers as the Common Adjudicating Authority to exercise the powers and discharge the duties of the originally named customs adjudicating officers for the adjudication of the listed show cause notices, consolidating adjudicatory responsibility across the specified matters and jurisdictions.

Extension of adjudication period granted for customs show cause notices, allowing an additional year to determine duty and interest.
The Director General, Revenue Intelligence extended the period for determination of duty and interest under the adjudication provision by a further period of one year from 18.09.2019, limited to the noticees listed in the Table and for the show cause notices identified therein, with the matters to be adjudicated by the previously appointed Common Adjudicating Authority.