Due date extension for FORM GST CMP-08 filing allows later submission for April-June quarter to comply.
Inserts a proviso in paragraph 2 of Notification No. 21/2019 to set an extended 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), effected under the powers of section 148 of the Maharashtra Goods and Services Tax Act, 2017.

Bank Account Disclosure mandatory for new GST registrants; non-compliance triggers registration action and affects refund rights.
A mandatory Bank Account Disclosure requirement is introduced for newly registered persons (excluding certain registrations) to furnish bank account details and other specified information on the common portal within the earlier of the prescribed furnishing period or the return due date, with non-compliance made a ground for action. A refund mechanism for retail outlets in international airport departure areas is established allowing refund claims for tax paid on inward supplies to outgoing international tourists via FORM GST RFD-10B, subject to invoice, GSTIN and other eligibility conditions; refund sanction and payment follow the consolidated payment order procedure.

Trading window restrictions expanded to cover designated persons and mandate pre-clearance for specified exempt transactions.
The amendments broaden coverage by substituting "person" for "employee" in regulation 9A(2)(a), replace "can" with "shall" in Schedule B clause 4 to make trading-window restrictions mandatory, and add an exemption clause listing transactions not subject to trading-window restrictions-including specified regulatory transactions and bona fide pledges subject to pre-clearance. Schedule B clause 14 and Schedule C clause 12 are revised to limit gift references to gifts from designated persons and to substitute references to the annual income of such designated persons; Schedule C also corrects typographical terms.

Notification amendment replaces a specified locality name in a Companies Act notification; change effective upon Gazette publication.
The amendment substitutes the locality name Shillong with Guwahati in the Table at serial number (6) of the earlier G.S.R. 832(E) notification; the change is made under the Companies Act and is effective from its publication in the Official Gazette.

Establishment of Registrar of Companies office creates territorial jurisdiction for company registration and statutory functions in the northeast.
Establishment of a new Registrar of Companies at Guwahati creates an administrative office responsible for company registration and related statutory functions in the northeastern region, following relocation from Shillong, with territorial jurisdiction over the states in that region and commencement upon publication in the Official Gazette.

Companies law: designation changed from Registrar of Companies Shillong to Guwahati; amendment effective on publication.
The notification amends the earlier S.O. 831 (E) by substituting the designation "Registrar of Companies, Shillong" with "Registrar of Companies Guwahati" for serial number 11 in the Table; the amendment is made under statutory powers associated with the Companies Act and the Companies (Adjudication of Penalties) Rules and takes effect from publication. The record notes later supersession by a subsequent notification effective 16 February 2026.

Withdrawal of insolvency application requires bank guarantee, committee approval with high voting threshold and adjudicating authority consent.
Regulation 30A prescribes the procedure for withdrawal of applications under section 12A: applications must be in Form FA with a bank guarantee covering estimated expenses, filed through the interim or resolution professional depending on stage; the interim resolution professional must submit pre-committee withdrawals to the Adjudicating Authority within three days; post-committee withdrawals are considered by the committee within seven days and require ninety percent voting share for approval, after which the resolution professional files the approval with the Adjudicating Authority within three days; on Adjudicating Authority approval the applicant must deposit actual expenses within three days or the bank guarantee will be invoked.

Liquidation process amendments streamline claims, secured creditor elections, stakeholder consultation, and going-concern sale procedures.
Liquidation process regulation amendments introduce a stakeholder consultation committee, revise the definition of liquidation cost, and create a contribution mechanism where liquidation costs exceed liquid assets. They also alter the liquidator's fee structure, streamline claims submission and secured creditor intimation, and provide that a secured creditor's failure to intimate its election within thirty days results in a presumption that the secured asset forms part of the liquidation estate. The amendments further prioritise sale as a going concern, shorten key timelines, require a compliance certificate in Form H, and update auction and form requirements.

Information of default procedures: utilities must authenticate defaults, notify debtors with reminders and colour-coded status updates.
An amendment requires information utilities to pay a prescribed annual fee within fifteen days of the financial year start, with an exemption in the year of registration or renewal and interest on late payment; raises a specified age limit to seventy-five years; and prescribes a structured process for authentication of information of default including delivery to the debtor, three reminders with specified response windows, permitted delivery channels, three possible authentication outcomes with colour-coded statuses, and communication of those statuses to registered creditors and parties.

Director KYC filings: deadline extended to 30 September; web-based DIR-3-KYC-WEB introduced; contact updates must use e-form.
The rules add the web-based filing option DIR-3-KYC-WEB to the Annexure, replace "has been allotted" with "holds" for DIN wording, move the KYC submission deadline to 30 September of the immediate next financial year, deem web-form submission in subsequent years to satisfy the rule where prior e-form filings exist, require mobile/email updates only via e-form DIR-3-KYC, and confirm applicable filing fees under the Companies (Registration Offices and Fees) Rules, 2014.

Director KYC filing obligations: updated fee consequences for delayed or non-filing of e-form DIR-3 KYC under rule 12A.
Amendment prescribes fee consequences for e form DIR 3 KYC or DIR 3 KYC WEB under rule 12A, specifying that a fee is payable for the immediate previous financial year when filed by the annual cut off and distinct fees apply for delayed filing and for failure to file through the web service for the immediate previous financial year.

Due date for FORM GST CMP-08 set as 31st July for the April-June 2019 quarter, clarifying filing obligations.
The Government amends Notification No. 38/1/2017-Fin(R&C)(100)/2805 by inserting a proviso in paragraph 2 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.

Electronic ticket as tax invoice: multiplex film admissions treated as tax invoices and e way bill unblocking procedures clarified.
Amendments require that suppliers of admission to cinematograph films in multiplex screens issue an electronic ticket deemed to be a tax invoice even without recipient details; suppliers at non multiplex screens may opt in. A new rule creates an electronic surrender procedure for GST practitioner enrolment with cancellation by order after enquiry. Rule 138E is amended to permit applications for unblocking E Way Bill generation via a prescribed form and for the Commissioner to issue a prescribed order. Statement 5B is substituted in refund annexures to capture deemed export invoice details.

Electronic ticketing as tax invoice: multiplex film admissions treated as tax invoices, simplifying compliance and invoicing obligations.
Amendments require applicants to indicate deduction obligations under section 51, extend record-retention to four years, deem electronic tickets for multiplex film admissions to be tax invoices even without recipient details, permit suppliers at single-screen venues to opt in, enable electronic surrender and cancellation of GST practitioner enrolment by prescribed forms and orders, and establish an application-and-order process for unblocking e-way bill generation, accompanied by inserted and substituted prescribed forms and a revised deemed-exports refund statement.

Common Adjudicating Authority appointed to exercise adjudication powers over specified show cause notices for listed noticees.
The Principal Director General, Revenue Intelligence appoints officers listed in column (5) of the Table to act as a Common Adjudicating Authority to exercise the powers and discharge the duties conferred or imposed on the adjudicating authorities listed in column (4) in respect of the show cause notices specified in column (3) for the noticees identified in column (2); the appointments are limited to the adjudication of those specified show cause notices.

Customs notification amendment substitutes the designated adjudicating officer entry for serial eight in the DRI notification.
The Principal Director General, Revenue Intelligence, under clause (a) of section 152 of the Customs Act, 1962, amends Notification No. 22/2018-Customs (N.T./CAA/DRI) by substituting, in the Table to that notification, against serial number 8 in column 5, the existing entry "Additional Director General (Adjudication), Directorate of Revenue Intelligence, Mumbai" with a substituted entry.

Anti-dumping duty on Purified Terephthalic Acid continued with specified producer- and exporter-linked rates and collection rules.
Imposition of definitive anti-dumping duty on Purified Terephthalic Acid from Korea RP and Thailand following a sunset review, prescribing producer- and exporter-specific rates and residual rates by tariff item, specifying currency and unit, making duties payable in Indian currency, establishing a five-year effective period from publication (subject to earlier change), and directing use of the notified exchange rate with the bill of entry date as relevant; the notification was later rescinded by a subsequent customs (ADD) notification.

Authorisation for assignment required for insolvency professionals; agencies must notify Board and conflict, employment restrictions apply.
An insolvency professional must hold a valid authorisation for assignment issued by an insolvency professional agency to accept or commence assignments after the prescribed cut-off, subject to limited exceptions; agencies must notify the Board within one working day when they issue, renew, suspend, cancel, revoke suspension of, or accept surrender of an authorisation. Professionals must disclose conflicts of interest, refrain from employment while authorised or undertaking assignments, observe post process cooling restrictions on employment and services with certain stakeholders, and must not engage relatives or related parties in assignment related work.

Annual fee requirement for insolvency professional agencies; delayed payment attracts simple interest and possible further Board action.
Insolvency professional agencies must pay an annual fee to the Board within fifteen days of the financial year's commencement; no annual fee is payable in the financial year of registration or renewal. Delay in payment attracts simple interest at an annual rate until paid, and the amendment provides illustrative examples of due dates and interest on delayed payment.

Authorisation for Assignment introduced: eligible insolvency professionals may obtain, renew, or surrender authorisations subject to fitness and compliance.
The amendment creates an authorisation for assignment regime: agencies may issue or renew authorisations to eligible insolvency professionals who meet specified fitness, non employment, non debarment, age and compliance requirements; applications must follow agency form, fee and timing rules; agencies must issue, renew, or reject with reasons and failure to act within fifteen days results in deemed issuance or renewal; authorisations last one year or until the applicable age limit; rejection may be appealed to the Membership Committee; authorisations suspend upon initiation of disciplinary proceedings and surrender, cancellation and notification procedures are prescribed.