GST rate corrigendum clarifies State tax wording and corrects rate entries in the published notification.
Corrigendum to Notification No. 3/2019-Puducherry GST (Rate) corrects published table text: replaces "tax" with "State tax" in column (5) at the specified page and line, changes "eighteen" to "nine" in column (5) at the specified line, and amends a rate notation from "18" to "18 (9 + 9)" at the identified page and line to clarify printed wording and rate breakdown.

Electrically operated vehicle supplies to local authorities added for concessional GST treatment, applied retrospectively to earlier period.
Inserts a new clause adding supply to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers into the Table at serial 22, column (3), after clause (a), and defines Electrically operated vehicle as a road vehicle in the relevant Customs Tariff Chapter run solely on electrical energy from an external source or on batteries; the amendment is deemed to have come into force on 1 August 2019.

GST rate amendment clarifies classification of electrically operated vehicles and excludes chargers from inductor classification.
Amendment adds entries for charger or charging station for electrically operated vehicles and for electrically operated vehicles (defined to include vehicles run solely on electrical energy or from onboard batteries, including e-bicycles), omits a specified entry from the medium-rate schedule, and amends the inductors entry to exclude charger or charging station for electrically operated vehicles; the notification is deemed effective from the first day of August, 2019.

Tax-free retail outlets at international departures entitled to claim refund of central tax on inward supplies.
Specifies that retail outlets in the departure area of an international airport, beyond immigration counters, making tax free supplies to an outgoing international tourist are entitled to claim refund of applicable Central Tax paid on inward supplies, subject to the conditions in rule 95A of the Puducherry Goods and Services Tax Rules, 2017; defines outgoing international tourist as a person not normally resident in India whose stay does not exceed six months for legitimate non immigrant purposes and states the notification has effect from 1 July 2019.

GST notification amendment: change of date references from tenth to twentieth alters specified entries and annexure, effective May.
The notification substitutes the figures and letters "10th" with "20th" in the Table against serial number 3 (items (i) and (ii), column (5)) and in both places in Annexure IV of the earlier notification, and declares the amendment deemed to have come into force with effect from 10th day May, 2019.

Anti dumping duty calculation clarified: difference between landed value and amount; tariff classifications updated in corrigendum to earlier notification
Corrigendum amends an anti dumping notification by replacing the phrase assessing duty "equal to the amount" with language specifying duty is to be calculated equal to the difference between the landed value of the subject goods and the amount, and by substituting certain tariff subheadings in the Duty Table with an amended list of subheadings to correct commodity classifications.

Annual GST return deadline extended to accommodate delayed electronic filing caused by technical difficulties affecting registered taxpayers.
The Order substitutes the date in the Explanation to section 44 of the Tripura SGST Act, extending the deadline to enable specified registered persons to furnish the annual return electronically for the period July 2017-March 2018, in view of technical problems that prevented timely filing.

Delegation of GST enforcement powers to Business Intelligence Cell officers statewide under Assam GST, enabling exercise of territorial authority.
The Commissioner of State Tax, under sub-section (2) of section 4 of the Assam GST Act, 2017, delegates to members of the Business Intelligence Cell-Deputy Commissioner, Assistant Commissioner, Superintendent and Inspector of State Tax-headquartered at Guwahati the authority to exercise the powers conferred upon them across the State of Assam; the delegation is administrative and effective from 1st August, 2019.

Waiver of ITC-04 filing for designated registered persons for July 2017-March 2019, subject to later challan reporting.
Notification exempts a specified class of registered persons from furnishing FORM GST ITC-04 for July 2017 to March 2019 by prescribing a special procedure, while requiring those persons to report, in serial number 4 of FORM GST ITC-04 for April-June 2019, details of challans for goods dispatched to a job worker in that period which were not received back or not supplied from the job worker's place of business as on 31 March 2019.

Reconciliation Statement Requirement: FORM GSTR 9C mandates audited reconciliation of turnover, tax liability and input tax credit with annual returns.
Insertion of FORM GSTR-9C into the Delhi GST Rules mandates a GSTIN wise reconciliation between audited annual financial statements and the Annual Return (GSTR 9), covering gross turnover adjustments, taxable turnover classifications, rate wise tax payable versus tax paid (including reverse charge, interest, fees and penalties), and a detailed reconciliation of Input Tax Credit with categorial expense breakdowns; it requires auditor certification, reasons for unreconciled differences, auditor recommendations on additional liabilities, and provides for payment of amounts recommended by the auditor.

Common Adjudicating Authority appointed to centralize customs adjudication for specified show-cause notices.
The Director General, Revenue Intelligence appoints specified officers as a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act to exercise the powers and duties of the originally listed adjudicating authorities for the show-cause notices and noticees set out in the Table; the notification includes four entries and notes subsequent substitutions and corrigenda to notice references and office identifications.

Common adjudicating authority appointment enables reassignment of adjudication powers for specified customs show cause notices.
The Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority to exercise the powers and discharge the duties of the originally designated proper officers for adjudication of the listed show cause notices, effecting administrative reassignment of adjudicatory responsibility for the enumerated matters.

Rescission of anti-dumping notification withdraws an earlier ADD order while preserving actions already taken.
The Central Government, exercising powers under the Customs Tariff identification and collection rules following a New Shipper Review final finding, rescinds Notification No.11/2018 Customs (ADD) dated 20 March 2018. The rescission withdraws the earlier anti dumping notification but preserves actions done or omitted prior to the rescission; the change is communicated by official Gazette publication from the Department of Revenue.

Anti-dumping duty amended to set firm-specific melamine rates and finalise provisional assessments after new shipper review.
The notification amends the existing anti-dumping measure on melamine from the People's Republic of China to insert firm- and country-specific assessment entries prescribing anti-dumping duty rates for M/s Kuitun Jinjiang Chemical Industry Co. Ltd exports via M/s Foshan Kaisino Building Material Co. Ltd, via other exporters, and for imports from countries other than China; and provides that all provisional assessments made under the enabling notification shall be finally assessed under these new entries.

Renewal of recognition authorises National Commodity Clearing Limited to operate as a recognized clearing corporation subject to SEBI conditions.
Renewal of recognition to National Commodity Clearing Limited as a recognized clearing corporation under the Securities Contracts (Regulation) Act, 1956 for a fixed three year term, conditioned on ongoing compliance with conditions prescribed or imposed by the Securities and Exchange Board of India, and grounded on considerations of trade interest, securities market interest and public interest.

Due date extension for CMP-08 returns set, fixing final submission deadline for the April-June quarter.
The notification inserts a proviso in paragraph 2 specifying that the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08, for the quarter April-June 2019 or part thereof, is the 31st day of July, 2019.

Electrically operated vehicles: amendment permits supply of multi-passenger electric vehicles to local authorities under Punjab GST.
The notification inserts clause (aa) at serial 22 to cover supply to a local authority of an electrically operated vehicle meant to carry more than twelve passengers, defining electrically operated vehicles as road vehicles under the Customs Tariff run solely on electrical energy from an external source or on-board batteries, with the amendment effective from the stated commencement date in August, 2019.

Tax classification for electrically operated vehicles: chargers and e-vehicles reclassified, altering their GST schedule treatment.
Amendment reinserts a new entry for Charger or charging station for Electrically operated vehicles and adds Electrically operated vehicles (defined to include two and three wheelers and E bicycles run solely on electrical energy) into the lower-rate schedule, omits a listed item from the intermediate-rate schedule, and amends the higher-rate schedule to exclude chargers or charging stations from a prior entry, with the changes given retrospective effect to the stated operative date.

Late fee waiver for specified taxpayers who filed July GST returns on the portal by the prescribed date, subject to location and turnover.
Waives late fees for registered persons and Input Service Distributors who electronically filed FORM GSTR-1 or FORM GSTR-6 for July 2019 on the common portal by the prescribed date, limited to taxpayers with principal places of business in the enumerated districts of specified States and to those in Jammu and Kashmir, subject to an aggregate turnover threshold; notification effective from 31st August, 2019.

Input tax credit procedure updated; supplier portal reporting and recipient verification create joint liability and utilisation order.
The Act amends definitions, registration thresholds and composition conditions; mandates separate SEZ registrations; introduces suspension during cancellation proceedings; revises return periodicity and requires supplier submission and recipient verification of outward supplies via a common portal; establishes procedures and limits for availing input tax credit where supplier details are absent, jointly and severally fixes liability of supplier and recipient for tax or wrongly availed credit, and prescribes order of utilisation of input tax credit across tax components, along with assorted clarifications to Schedules and procedural safeguards.