Form reference correction: replaces FORM GST ITC-03 references with FORM GST DRC-03 across the notification.
Corrigendum to Notification No.03/2019 corrects two instances in the published notification by substituting FORM GST DRC-03 for the erroneously recorded FORM GST ITC-03 at the specified page and line locations.

Correction to GST form: replaces FORM GST ITC-03 with FORM GST DRC-03 in Tamil Nadu notification.
An erratum to Notification No. II(2)/CTR/269(c-1)/2019 substitutes references to FORM GST ITC-03 with FORM GST DRC-03 at the specified page and line entries of the published Gazette, correcting the notification's form designation without altering substantive procedures.

GST form reference correction replacing ITC-03 with DRC-03 in the English text of the notification.
Correction of form references in the English text of Notification No. F.12(56)FD/Tax/2017-Pt-IV-169: FORM GST ITC-03 is to be read as FORM GST DRC-03 at page 15, line 18 and at page 20, line 23; the English text of the earlier notification shall be read with these corrections.

Form designation correction: replaces FORM GST ITC-03 with FORM GST DRC-03 in two annexure provisions.
Corrigendum to Notification No. 3/2019-State Tax (Rate) substitutes the form designation FORM GST DRC-03 in place of FORM GST ITC-03 in Annexure I, para 1 of clause (e), and in Annexure II, para 1 of clause (d), as issued by the Commercial Tax Department and promulgated in the name of the Governor.

Form name correction: notification replaces FORM GST ITC-03 with FORM GST DRC-03, adjusting administrative references.
Corrigendum to State Tax (Rate) No. 03/2019 substitutes FORM GST DRC-03 for FORM GST ITC-03 in the earlier notification No. ERTS (T) 4/2019/195, specifically at page 825, line 32, and page 831, line 11, as issued by the Excise, Registration, Taxation & Stamps Department of Meghalaya.

Fixation of tariff value for specified imported commodities sets reference values affecting customs valuation and duty assessment.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, substitutes Tables 1-3 in the principal notification to prescribe tariff values in US dollars per metric tonne or per unit for specified commodities: edible oils (various palm and soybean oils), brass scrap, poppy seeds, areca nut, and specified forms of gold and silver, including explanatory provisions and exclusions for certain import modes.

Aadhaar-based PAN application permitted and Aadhaar authentication with secure data protocols mandated for PAN allotment and issuance.
Aadhaar may be used in lieu of PAN to be deemed an application for PAN or to apply for PAN by intimation of Aadhaar without further documents; the Principal Director General/Director General (Systems) shall authenticate Aadhaar information received and prescribe formats, standards and procedures for furnishing, intimating or quoting Aadhaar, for Aadhaar authentication, and for obtaining demographic information from the Unique Identification Authority of India, and shall implement security, archival and retrieval policies for such data for PAN allotment and issuance.

Special procedure for small taxpayers: quarterly GSTR-1 furnishing permitted under notified schedule for outward supplies.
Registered persons with aggregate turnover of up to 1.5 crore rupees are notified as a class required to follow a special procedure to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, with specified quarterly deadlines for July 2018 through March 2019; related monthly filing time limits will be notified subsequently and the notification is given retroactive effect from a specified date.

Revised Customs area limits specified with immediate effect for the Thar Dry Port Inland Container Depot, updating perimeter demarcation.
Revised limits of the Customs area for M/S The Thar Dry Port (ICD) at Kadi Road, Nidhrad Village, Sanand are specified with immediate effect under Section 8 of the Customs Act, 1962. The perimeter is defined by detailed brick and cement boundary walls and barbed wire fencing on the North, East, South and West sides, referencing adjacent khasra/survey numbers, bonded and de-bonded warehouse walls, and an HPCSL rail facility, and includes Customs gates for traffic. The Customs area boundary is marked in red on the annexed plan.

Countervailing Duty on saccharin imports from China imposed, establishing an ad valorem levy and limited duration.
Imposes a definitive Countervailing Duty on "Saccharin in all its forms" (tariff item 2925 11 00) originating in or exported from the People's Republic of China, following Designated Authority findings of subsidization, material injury and causal link. The Central Government, under section 9 of the Customs Tariff Act and relevant rules, prescribes an ad valorem countervailing duty payable in Indian currency, calculated on CIF value as per section 14 of the Customs Act. The duty rate is specified in the notification table and is to be levied for five years from publication, with a proviso maintaining the duty in force up to and inclusive of 28th February, 2025.

Customs area territorial limits revised for an inland container depot, defining perimeter walls, gates and annexed plan.
Revision of the Customs area boundaries for M/S The Thar Dry Port at Kadi Road, Nidhrad Village, Sanand, is specified with immediate effect under section 8 of the Customs Act, 1962. The Customs area perimeter is defined by measured brick and cement boundary walls, barbed wire fencing, de-bonded and bonded warehouse walls, and a rail facility with Customs gates; adjoining survey/khasra identifiers are listed and the boundary is marked in red on the annexed plan.

Correction of notification form references: FORM GST ITC03 replaced by FORM GST DRC-03 in specified annexure clauses.
The corrigendum replaces references to FORM GST ITC03 with FORM GST DRC-03 in the earlier State Tax (Rate) notification: Annexure I, serial 1, clause (e), and Annexure II, serial 1, clause (d), thereby correcting the prescribed form designation without modifying other provisions.

Form designation correction: replaces FORM GST ITC-03 with FORM GST DRC-03 in the notification annexures.
The corrigendum amends two annexure provisions of the prior finance notification by replacing references to FORM GST ITC-03 with FORM GST DRC-03 in Annexure I paragraph 1(e) and Annexure II paragraph 1(d), limited to textual correction of form designation.

Annual return deadline extended to address technical filing difficulties, allowing affected registrants additional time to comply.
The order amends the Explanation to section 44 of the Maharashtra Goods and Services Tax Act, 2017 to substitute the earlier statutory filing date with a later date, thereby extending the period within which registered persons (subject to specified exclusions) must electronically furnish their annual return, in view of technical problems that prevented timely filing and to remove resulting difficulties under the Act.

Notification amendment: substitution of the named appointee as Joint Commissioner of State Tax in the published roster.
Amendment to a prior government notification substitutes the appointee named at Sr. No. (1) by specifying the replacement as Joint Commissioner of State Tax, thereby altering the published roster of incumbents in the principal Finance Department gazette notification.

Corrigendum to central excise notification: substitution of SCN reference updates the adjudication entry in the notification.
Corrigendum to Notification No. 03/2019 Central Excise (NT) replaces, in column (4) of the notification's table, the entry "Adjudication of SCN F. No. DRI/BZU/F/04/2006 dated 13.05.2008" with "Adjudication of SCN F. No. DRI/SRU/Inv-6/2008 dated 20.01.2009", correcting the adjudication reference published in the Gazette.

No e way bill requirement for intra state goods movement if transporter carries prescribed invoices and challans.
Notification exempts intra state movements within Jammu and Kashmir from the e way bill requirement for any class or value of goods, provided the person in charge carries prescribed documents such as the tax invoice, delivery challan, bill of supply or bill of entry, and supersedes earlier notifications issued on the subject.

Extension of adjudication period preserves CAA jurisdiction for specified customs show cause notices under statutory provision.
The Director General, Revenue Intelligence exercised the first proviso to section 28(9) of the Customs Act, 1962 to extend by one year from 06.09.2019 the period for determination of duty or interest under section 28(8) for the noticees listed, preserving the appointment and jurisdiction of the Common Adjudicating Authority for the referenced DRI show cause notices as set out in the Table.

Common Adjudicating Authority appointments by DRI centralize adjudication of specified customs show-cause notices to designated officers.
The Director General, Revenue Intelligence has appointed specific officers to act as a Common Adjudicating Authority to exercise the powers and discharge the duties of the officers originally designated as the Proper Officer for adjudication of the listed show cause notices; the Table maps noticees and SCNs to the substituted adjudicating officers who will conduct adjudication.

Extension of committee tenure under section 35AC confirms continuity of appointed members for a further term.
The Central Government, invoking its powers under the Income tax Act provision read with the corresponding Income Tax Rules, extends the tenure of the Chairman and fourteen members of the National Committee for Promotion of Social and Economic Welfare for a further six month period commencing 1st October, 2019, and names the Chairman as Justice R.C. Lahoti along with the continued membership composition.