Article 370 modification brings full application of the Constitution to Jammu and Kashmir, overriding local provisions.
Declaration under Article 370 withdraws the operative force of all clauses of Article 370 from 6 August 2019 except a substituted provision declaring that all provisions of the Constitution of India, as amended, shall apply to Jammu and Kashmir without modification or exception and notwithstanding any contrary provision in the Constitution of Jammu and Kashmir, state laws, orders, customs, notifications, or other instruments.

Anti-dumping duty: substitution of producer-specific entries clarifies treatment for Xinyi Solar and other producers under customs notification.
The Central Government amends Notification No. 12/2019 Customs (ADD) by substituting Table entries: against S. No. 1, column (6) is replaced with "Xinyi Solar (Malaysia) Sdn. Bhd." and against S. No. 2, column (6) is replaced with "Any producer other than Xinyi Solar (Malaysia) Sdn. Bhd.", thereby assigning producer-specific identification within the anti-dumping notification.

Special Economic Zone notification designates an IT/ITES zone and establishes an Approval Committee; SEZ deemed an inland container depot.
Notification declares a 2.746 hectare area at Plot No.1, Scheme No.166, Indore, Madhya Pradesh as a Special Economic Zone for IT/ITES approved under section 3 of the SEZ Act, 2005. It constitutes an Approval Committee comprising specified ex officio members and a developer representative for purposes of section 14, and appoints 5 August 2019 as the date from which the SEZ is deemed an Inland Container Depot under section 7 of the Customs Act, 1962.

Revocation of registration: electronic notice service impediments addressed to permit late revocation applications for affected cancellations.
Service of notices by e-mail or via the common portal under section 169(1)(c)/(d) sometimes prevented registered persons from replying, causing cancellation under section 29(2) and loss of the statutory windows for revocation under section 30(1) and appeals under section 107; the Lieutenant-Governor, under section 172, inserted a proviso in section 30(1) permitting affected persons served electronically to apply for revocation of cancellation for specified past orders, with the Order deemed effective from an earlier date.

Application of Constitution to Jammu and Kashmir with interpretive adjustments clarifying Governor and Legislative Assembly references.
Order under Article 370 applies the entire Constitution to Jammu and Kashmir, superseding the prior 1954 Order, and inserts an interpretive clause in Article 367 treating references to Sadar i Riyasat as references to the Governor, treating the State Government as including the Governor acting on ministerial advice, and construing the Constituent Assembly reference as the Legislative Assembly.

Extension of annual return deadline allows delayed electronic filing for affected registered persons due to technical portal difficulties.
Amends the deadline for furnishing the annual return under section 44 of the Puducherry GST Act by substituting the date in the Explanation with a later date, extending the statutory due date for electronic filing. The order, made under section 172, is retrospective and addresses technical difficulties that prevented certain registered persons (excluding specified exempt categories) from filing the annual return for the period 1 July 2017 to 31 March 2018.

Exemption from annual GST return filing for non-resident suppliers of online information and database access services to unregistered Indian recipients.
Persons registered under the registration provision supplying online information and database access or retrieval services from outside India to unregistered persons in India are notified as a class required to follow a special procedure and are exempted from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C; the notification is effective from the 2nd day of June, 2019.

Quarterly GSTR 1 filing obligation for small taxpayers: special procedure fixes a deadline for the specified quarter.
The notification designates registered persons having aggregate turnover up to 1.5 crore rupees as required to furnish outward supply details in FORM GSTR 1 on a quarterly basis. It fixes 31 October 2019 as the due date for FORM GSTR 1 for July-September 2019 and provides that time limits for furnishing monthly details or returns for July-September 2019 will be notified later. The notification is effective from 28 June 2019.

Commencement of rule 12 under Puducherry GST: amendment appointed to come into force with retroactive deemed effect.
The Lieutenant Governor, under powers conferred by the Puducherry Goods and Services Tax Act, 2017, appoints 21 June 2019 as the date on which rule 12 of the Puducherry GST (Fourteenth) Amendment Rules, 2018 shall come into force, referencing the prior government notification; the notification also declares that it shall be deemed to have come into force on 23 April 2019.

Composition taxpayer compliance requires quarterly CMP-08 filings and annual GSTR-4 return, deemed to satisfy return obligations.
Registered persons paying tax under the composition regime or availing the specified rate benefit must furnish quarterly self-assessed tax statements in FORM GST CMP-08 by the eighteenth day of the month succeeding each quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; submission of these forms for the period of benefit is deemed to satisfy the Act's return-filing requirements for that period, effective from 23rd April, 2019.

GST return deadline for CMP-08 quarter extended to end of July, effective from mid-July under amendment.
Amendment substitutes punctuation in paragraph 2 and inserts a proviso fixing the due date for furnishing the statement of self assessed tax in FORM GST CMP-08 for the April-June 2019 quarter (or part thereof) as the thirty first day of July, 2019; the amendment is deemed to have come into force from the eighteenth day of July, 2019.

GST rule amendments update tax deduction registration, electronic ticketing, practitioner surrender, and e-way bill unblocking procedures.
Amends the Assam Goods and Services Tax Rules, 2017 by inserting changes relating to tax deduction registration, invoice and ticket requirements, GST practitioner enrolment surrender, e-way bill blocking and unblocking, and refund documentation for deemed exports. Rule 12 is amended to cover persons applying for registration to deduct tax at source by inserting a reference to section 51. Rule 54 requires electronic tickets for multiplex cinematograph admissions, and a new rule provides for surrender of enrolment by GST practitioners through electronic application and cancellation by order.

Extension of filing deadline for FORM GST CMP-08; due date substituted to a later date for the April-June quarter.
Extension of the statutory deadline for furnishing FORM GST CMP-08 for the April-June 2019 quarter by substituting the earlier notified due date with a later date in the proviso to the prior departmental notification; no other filing conditions are amended.

Statement filing deadline for FORM GST CMP-08: due date fixed as 31 July 2019 for April-June quarter.
Amendment inserts a proviso into Notification No. 57/GST-2 (26 April 2019) fixing the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter April-June, 2019, or part thereof, as the 31st day of July, 2019, and substitutes the terminal punctuation in the relevant paragraph.

Electronic ticket as tax invoice: multiplex film admission tickets deemed valid GST tax invoices for invoicing compliance.
The amendment requires registration applicants to deduct where applicable under section 51; deems electronic tickets for admission to cinematograph films in multiplex screens to be valid tax invoices; creates rule 83B providing for electronic surrender of GST practitioner enrolment via FORM GST PCT-06 and cancellation by FORM GST PCT-07; mandates application in FORM GST EWB-05 and orders in FORM GST EWB-06 for unblocking E-Way Bill generation; substitutes Statement 5B in refund forms to address refunds for deemed exports; and inserts the new forms listed.

Exchange rate amendment updates Japanese Yen rupee equivalents for customs import and export valuation, effective from the notified date.
Under the authority of Section 14 of the Customs Act, 1962, the Central Board of Indirect Taxes and Customs substitutes the Serial No. 01 entry in Schedule-II of the prior exchange rate notification to revise the rupee equivalents for the Japanese Yen, specifying separate rates for imported and exported goods and taking effect from the operative date stated in the notification.

Common Adjudicating Authority appointments designated to exercise adjudication powers for specified customs show cause notices.
Appointment of officers as a Common Adjudicating Authority under notification No. 60/2015-Customs (N.T.) and amendments, pursuant to clause (a) of section 152 of the Customs Act, 1962, designating specified officers to exercise the powers and discharge duties of named proper officers in respect of particular show cause notices issued to listed noticees; the instrument lists each noticee, the associated SCN, the original proper officer and the officer(s) appointed to adjudicate those matters.

Common Adjudicating Authority appointments under Customs Act enable specified officers to adjudicate listed show cause notices.
The Principal Director General, Revenue Intelligence, by notification under clause (a) of section 152 of the Customs Act, 1962, appoints specified officers to act as Common Adjudicating Authority to exercise the powers and discharge the duties of the originally named proper officers for adjudication of the listed show cause notices, with the table specifying noticees, show cause notice references, original adjudicating authorities and the officers now appointed; corrigenda amend certain entries.

Common Adjudicating Authority appointment updates designated entity name, port designation, and case reference in notification.
The Principal Director General, Revenue Intelligence amends a prior notification appointing a Common Adjudicating Authority (CAA) by substituting the designated entity's corporate name, changing the port designation in the Table, and replacing the case/file reference entry with an updated citation, thereby updating the administrative record and formal notification of the appointed CAA.

State tax liability clarified: promoter responsible and applicable rate reduced, illustration updated to show split tax components.
Corrigendum to G.O.Ms.No.63 amends three textual items: (1) replaces "tax shall be paid by the promoter" with "State tax shall be paid by the promoter" at page 3, column (5); (2) replaces "rate of eighteen percent" with "rate of nine percent" at page 3, column (5); and (3) replaces the wording in Illustration 3 at page 24 from "the promoter shall pay tax @ 18 percent" to "the promoter shall pay tax @ 18 (9+9) percent".