Electric vehicle exemption expanded for supplies to local authorities under the Uttarakhand GST notification amendment.
Exemption under the Uttarakhand Goods and Services Tax law is extended by amending the existing notification in public interest. A new entry covers supply to a local authority of an electrically operated vehicle meant to carry more than twelve passengers, and the explanation defines electrically operated vehicles as vehicles under Chapter 87 of the Customs Tariff Act, 1975 that run solely on electrical energy from an external source or fitted batteries. The amendment is made under section 11(1) on the recommendation of the Council and takes effect from 1 August 2019.

GST rate changes for electrically operated vehicles and charging stations, with new schedule entries and related exclusions introduced.
Amends the Uttarakhand State GST rate notification by inserting a 2.5% entry in Schedule I for chargers or charging stations for electrically operated vehicles and by inserting an entry for electrically operated vehicles, including two- and three-wheeled electric vehicles, with an explanation defining such vehicles and including e-bicycles. It also omits a specified entry from Schedule II and amends Schedule III to exclude chargers or charging stations for electrically operated vehicles from the entry relating to inductors, with effect from 1 August 2019.

Appellate Authority for Advance Ruling designated: Commissioner of State Tax empowered to hear AAR appeals under MGST Act.
Appointment of Shri Kailiana Ralte as Appellate Authority for Advance Ruling, designating the Commissioner of State Tax to exercise appellate jurisdiction under Sec 99 of the MGST Act, 2017; the notification supersedes the earlier appointment and is effective immediately until further orders.

Companies (Amendment) Act provisions come into force 15 August 2019 for specified sections including governance and statutory amendments.
The Central Government appoints 15 August 2019 as the date on which specified provisions of the Companies (Amendment) Act, 2019 come into force, listing sections 6, 7 and 8; clauses (i), (iii) and (iv) of section 14; section 20; section 31; sections 33-35; and sections 37 and 38, by notification S.O. 2947 (E) under sub section (3) of section 1 of the Act.

Investor Education and Protection Fund amendments tighten transfer, reporting and claim verification requirements and nodal officer obligations.
The amendment mandates online remittance of amounts to the Investor Education and Protection Fund with Form IEPF-1 within thirty days, requires companies to submit legacy transfers via Form IEPF-1A within sixty days, and to identify and publish unclaimed amounts for the prior seven years via Form IEPF-2. Companies must transfer shares to the Fund (including transfers up to 7 September 2016), notify such transfers in Form IEPF-4, credit benefits on transferred shares to the Fund DEMAT account, appoint a Nodal Officer responsible for claim verification, and submit e-verification reports and certified documents to the Authority within specified timelines; fraudulent claims attract penal consequences.

Fixation of tariff value set for specified imports, affecting customs valuation and trade compliance procedures.
The Board, invoking its power under sub section (2) of section 14 of the Customs Act, 1962, substitutes TABLE 1, TABLE 2 and TABLE 3 of Notification No. 36/2001 Customs (N.T.) to fix specific tariff values in US dollars for listed imports. The amended schedules set unit tariff values for edible oils, brass scrap, poppy seeds, areca nut and specified categories of gold and silver, and include explanatory clarifications on scope and exclusions for certain precious metal entries.

Exchange rate determination under Customs Act sets specified import and export currency conversion rates effective in August.
The notification fixes import and export conversion rates between specified foreign currencies and the Indian rupee under the Customs Act, prescribing separate rates for imported and exported goods in two annexed schedules, effective 15th August, 2019, and superseding the immediately prior exchange-rate notification except as to prior actions.

Extension of statutory compliance date by notification under statutory power, altering the deadline set in the earlier tax notification.
Amendment substitutes the deadline in the proviso to paragraph 2 of Notification No. 21/2019 State Tax with a later date, effected under the statutory power conferred by the Mizoram Goods and Services Tax Act, 2017 and issued as Notification No. 35 of 2019 State Tax, noting the principal notification and a prior amendment.

Supply of electrically operated passenger vehicles to local authorities added to tax notification, defined and brought into effect.
Amendment adds clause (aa) to the notification entry at serial number 22 to cover supply "to a local authority" of an Electrically operated vehicle meant to carry more than twelve passengers. The amendment includes an explanation defining "Electrically operated vehicle" as vehicles falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975 that are run solely on electrical energy from an external source or batteries, and the notification is made effective from the first day of August, 2019.

Tax classification of electrically operated vehicles updated to add chargers, define EVs, and adjust SGST schedules.
The notification amends Mizoram SGST schedules to: insert a specific entry for chargers or charging stations for electrically operated vehicles; insert a defined entry for electrically operated vehicles (including two and three wheelers and E bicycles) into the lower rate schedule; omit a specified serial entry from the mid rate schedule; and amend a higher rate schedule entry to exclude chargers or charging stations from an item covering inductors, thereby reallocating these goods among state tax rate schedules.

Green Channel approval for eligible combinations via certified Form I filing permits deemed clearance, subject to verification and voidance.
A voluntary Green Channel allows parties listed in Schedule III to file Form I with a Schedule IV declaration and obtain deemed approval on acknowledgement, subject to the Commission voiding such approval if the combination falls outside Schedule III or the declaration is incorrect after affording an opportunity to be heard. The amendment also replaces Form I with expanded disclosure requirements, limits the public summary to 1000 non-confidential words, and prescribes Schedule III and IV criteria and attachments.

Exchange Rate adjustment for Swiss Franc updates customs valuation for imports and exports effective mid August.
Amendment to the customs exchange rate schedule substitutes the serial entry for the Swiss Franc in Schedule I of the cited notification, specifying distinct rupee equivalents for imported and exported goods and directing that the revised Schedule I entry be applied for customs valuation and compliance from the notification's effective date.

State Level Screening Committee reconstitution under rule 123 Sikkim GST Rules appoints specified commissioners and secretary to committee.
Reconstitution of the State Level Screening Committee under rule 123 of the Sikkim Goods and Services Tax Rules is carried out by the Government of Sikkim as a partial modification of an earlier notification, specifying membership including the Commissioner, GST, Siliguri Commissionerate; the Commissioner of Commercial Taxes, Government of Sikkim; and the Secretary, Commercial Taxes Division, Finance Department.

Appellate Authority for Advance Ruling constituted to hear appeals against advance rulings under the state GST framework.
Constitution of an Appellate Authority for Advance Ruling under the Sikkim GST framework to hear appeals from advance rulings issued by the Advance Ruling Authority, appointed under statutory power and comprising two named senior tax officials to administer appeal hearings within the commercial taxes division.

Anti-dumping duty on PVC homopolymer continued, imposing specified import duties on goods from China and the United States.
Imposition of continued anti dumping duty on Homopolymer of Vinyl Chloride Monomer (suspension grade) from China PR and the United States follows a review finding dumped exports and a likelihood of injury to the Domestic Industry on cessation of duties. The notification prescribes producer and route specific duty rates, excludes certain specialty PVC resins, fixes a thirty month effective period from 13 August 2019, requires payment in Indian currency, and applies the notified exchange rate as of bill of entry presentation for duty calculation.

Commencement of Part VII of Chapter VI activates statutory provisions under section 152, bringing those provisions into force.
The Central Government, exercising the power conferred by section 152 of the Finance (No.2) Act, 2019, notifies the 9th day of August, 2019 as the date on which Part VII of Chapter VI of the Act shall come into force, effectuated by a Ministry of Finance notification.

Commencement of Finance Act provisions announced; central government sets operative date under statutory commencement power.
The Central Government, exercising the power under section 150 of the Finance (No.2) Act, 2019, appoints the 9th day of August 2019 as the commencement date for the provisions of Part VI of Chapter VI of the Act by notification of the Ministry of Finance (Department of Financial Services).

Commencement of Part IV of Chapter VI: Finance (No.2) Act provisions brought into force by government notification.
The Central Government, exercising its statutory commencement power, appointed 9 August 2019 as the date on which the provisions of Part IV of Chapter VI of the Finance (No.2) Act, 2019 shall come into force by ministerial notification from the Department of Financial Services.

Commencement order: Part I of Chapter VI of the Finance Act designated to come into force by government notification.
The Central Government, exercising its statutory authority, designates the 9th day of August, 2019 as the date on which Part I of Chapter VI of the Finance (No. 2) Act, 2019 shall come into force, by formal notification constituting a statutory commencement order under the enabling provision.

Quarterly GSTR-1 filing extension for small taxpayers: July-September quarter filing deadline extended to a later specified date.
Extension of the due date for quarterly furnishing of FORM GSTR-1 is notified under Section 148 for registered persons with aggregate turnover up to the small taxpayer threshold; details of outward supplies for the July-September, 2019 quarter are to be furnished by 31st October, 2019, and the time limits for returns under sub section (2) of Section 38 and sub section (1) of Section 39 for July-September, 2019 will be notified later.