Notice requirement for Governing Board meetings updated; Chairperson may dispense with ordinary advance notice for urgent meetings.
Substitutes regulation 5(1) to require that ordinarily not less than ten days' notice be given for each Governing Board meeting, with such notice and agenda sent to every Member at his usual address in India or by e-mail furnished to the Board; provided that the Chairperson may dispense with the ten days' notice when an urgent meeting is required.

Qualification standards for research associates updated, adding eligibility criteria and mandatory professional examination requirements under regulatory amendment.
Substituted Schedule I prescribes discipline-wise essential and desirable qualifications for Economics/Public Policy, Law, Business Management, Insolvency and Valuation roles for engagement as Research Associates and Consultants, including specified postgraduate or professional degrees, enrolment eligibility for legal practice, membership of professional institutes, statutory qualification or examination passes where applicable, and desirable advanced degrees, certifications and experience; Insolvency roles require prescribed qualifications, experience and a pass in the Limited Insolvency Examination, and Valuation roles require statutory valuation qualifications and a pass in the relevant Valuation Examination.

Substitution of effective date: state GST notification amended to change commencement wording while preserving retroactive operation.
Amendment substitutes the commencement date in a prior state GST notification with a later date while declaring that the amended notification shall be deemed to have come into force from the original commencement date; the amendment is issued by the state government on the recommendations of the GST Council under powers conferred by the Assam Goods and Services Tax Act, 2017.

Duty-free airport retail outlets may claim tax refund on inward supplies for outgoing international tourists.
Retail outlets in the departure area of an international airport, beyond the immigration counters, making tax-free supply of goods to outgoing international tourists, are specified as a class entitled to claim refund of the applicable central tax paid on inward supply of such goods, subject to rule 95A conditions. An outgoing international tourist means a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

GST annual return filing deadline extended under removal of difficulties order for electronic compliance issues.
Extension of the time limit for furnishing the annual return under the Uttarakhand Goods and Services Tax Act, 2017 by substituting 31st August, 2019 for 30th June, 2019 in the Explanation to section 44. The order was issued as a removal of difficulties measure in view of technical problems faced by taxpayers in electronically furnishing the annual return for the period from 1 July 2017 to 31 March 2018.

GST rules amendments update registration compliance, refund procedures, cash ledger transfers, and anti-profiteering timelines.
Introduces amendments to the Uttarakhand Goods and Services Tax Rules, 2017 covering bank account disclosure after registration, cancellation for breach of rule 10A, QR code requirements for invoices and bills of supply, refund administration, electronic cash ledger transfers, anti-profiteering timelines, e-way bill validity, composition levy reporting, annual return disclosure, and revised payment and refund forms. The rules also create a special refund mechanism for retail outlets in international airport departure areas supplying indigenous goods to outgoing international tourists, subject to specified invoice, payment, and documentary conditions.

Online information and database access services from outside India receive special GST compliance treatment with annual return exemptions.
Persons registered under the special registration scheme who supply online information and database access or retrieval services from a place outside India to a recipient in India, other than a registered person, are notified as a class of registered persons for compliance under the special procedure. The notification identifies a distinct class of cross-border online service suppliers and exempts them from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C.

GSTR-1 filing time extended for small taxpayers, with quarterly details for July to September 2019 due by 31 October 2019.
Special procedure is prescribed for registered persons having aggregate turnover of up to 1.5 crore rupees for furnishing outward supply details in FORM GSTR-1. For the quarter July to September, 2019, FORM GSTR-1 may be furnished up to 31 October, 2019. The time limit for furnishing details or return under section 38(2) and section 39(1) for July, 2019 to September, 2019 will be notified separately.

GST notification amendment substitutes the effective date from June to August under the Uttarakhand tax framework.
The Uttarakhand Goods and Services Tax notification is amended by substituting the date "21st day of June, 2019" with "21st day of August, 2019" in the specified earlier notification. The amendment is issued under the Uttarakhand Goods and Services Tax Act, 2017 and the relevant amendment rules, on the Council's recommendation, in public interest.

Extension of due date for FORM GST CMP-08: deadline for furnishing self-assessed tax statement extended for the specified quarter.
The notification amends a prior Tripura Finance Department notification under section 148 of the Tripura SGST Act by inserting a proviso in paragraph 2: the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08, for the quarter April to June 2019, or part thereof, shall be the 31st day of July 2019.

Due date extension for FORM GST CMP-08: statement for April-June quarter now due by 31 July.
The State amends a prior notification to provide that the due date for furnishing FORM GST CMP-08, containing details of payment of self-assessed tax for the quarter April-June 2019 or part thereof, shall be the 31st day of July, 2019, and the amendment is deemed to have come into force on the 18th day of July, 2019.

E-ticket as tax invoice: electronic cinema tickets deemed tax invoices enabling simplified compliance for multiplex admissions.
Electronic tickets for admission to cinematograph films in multiplex screens are deemed to be tax invoices for all purposes of the Act even if recipient details are absent, with suppliers to non-multiplex screens permitted to follow the procedure optionally. A new electronic surrender and cancellation process for goods and services tax practitioner enrolment is prescribed, with standard application and cancellation order templates. Rule 138E is amended to allow unblocking of e-way bill generation on application and to prescribe a corresponding order form. Refund forms substitute a revised Statement 5B for deemed exports.

GST procedural amendments: E Way Bill unblocking, GST practitioner surrender, and multiplex e ticket invoicing clarified.
Amendments impose procedural changes: insertion of "deduct or" in registration rule 12 to address deduction obligations; rule 54(4A) deems an electronic ticket for multiplex admissions to be a tax invoice even without recipient details; rule 137 retention period is extended from two to four years; new rule 83B creates an electronic surrender of enrolment process for GST practitioners via FORM GST PCT 06 and cancellation by order in FORM GST PCT 07; rule 138E is amended to permit unblocking of the E Way Bill generation facility on application in FORM GST EWB 05 with orders in FORM GST EWB 06; several forms and refund statement annexures are inserted or substituted to operationalise these changes.

Due date extension for FORM GST CMP-08: self-assessed tax statement for April-June quarter now due by end July.
The Finance Department amended an earlier notification to insert a proviso that the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the April-June 2019 quarter, or part thereof, shall be the last day of July 2019.

Input tax credit adjustment: registered persons opting for this notification must debit equivalent ITC for stock and capital goods, lapsing any balance.
Registered persons who have availed input tax credit and opt to pay tax under this notification must pay, by debit to the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to inputs in stock, inputs in semi finished or finished goods held in stock, and on capital goods, as if section 18(4) of the Act and its rules applied; after such payment any remaining balance of input tax credit in the electronic credit ledger shall lapse.

Reverse charge on supplies to promoters by unregistered sellers makes promoter liable for tax on construction inputs.
The amendment inserts an entry making supplies of goods (other than capital goods and cement under chapter heading 2523) by an unregistered person to a promoter for construction subject to tax with the promoter liable as recipient under the reverse charge mechanism, applying to all goods meeting these conditions even if they fall under a more specific tariff classification.

Taxability of development rights and long term land leases: transfer of FSI or upfront consideration to promoters treated as taxable services.
The notification adds taxable service entries for (a) transfer of development rights or FSI (including additional FSI) by any person to a promoter for construction of a project, and (b) long term leases of land by any person where consideration is received as an upfront amount and/or periodic rent for construction of a project by a promoter. It also inserts definitions for apartment, promoter, project (REP and RREP) and floor space index (FSI) aligned with the Real Estate (Regulation and Development) Act.

Real estate GST amendment adjusts tax rates, ITC allocation, reverse-charge and compliance rules for property promoters.
Amendment revises taxation of construction and works-contract services by promoters: it prescribes specific state tax rates for categories of apartments (including 0.75% for affordable RREP and 3.75% for other residential RREP), requires cash payment of state tax, limits ITC claim to amounts and methods in Annexure I (REP) and Annexure II (RREP), imposes an 80% procurement-from-registered-suppliers threshold with reverse-charge on shortfalls and on cement from unregistered suppliers, provides a one-time elective option for ongoing projects by 10 May 2019, inserts recipient-liability entry for services from unregistered persons, and adds detailed definitions plus project-wise formulas (Tx/Te and F-factors) for computing eligible ITC and transitional reversals.

Due date for FORM GST CMP-08 filings set to a specified July deadline for the April-June quarter.
Inserts a proviso fixing the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the April-June 2019 quarter (or part thereof) as the 31st day of July, 2019; the amendment is notified under the state GST Act and takes effect from 18th July, 2019.

E-way bill unblocking and practitioner enrolment surrender procedures amended; electronic tickets deemed tax invoices for multiplex admissions.
Amendments revise registration and invoicing rules to require deduction language and reference to section 51; mandate that electronic tickets for multiplex film admissions are deemed tax invoices (with option for other screens); create rule 83B for surrender of GST practitioner enrolment via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07; add procedures and forms for unblocking e-way bill generation via FORM GST EWB-05 and orders in FORM GST EWB-06; and substitute Statement 5B in refund forms to specify invoice and tax-head reporting for deemed exports.