Merger of trade advisory bodies consolidates CTDP into Board of Trade to streamline state center trade consultation and policy advice.
Merger of the Council for Trade Development and Promotion into the Board of Trade consolidates consultation fora; the BOT will include the Union Commerce and Industry Minister as Chairperson, Ministers of State, specified Secretaries and senior officials, ex officio members from apex chambers and EPCs, notified non official members, and the DGFT as Member Secretary, with the Chair empowered to co opt experts. The BOT's Terms of Reference provide a platform for State/UT input, central government briefings on international developments, support for State export strategies, identification and operationalization of trade infrastructure, review of sectoral export performance, assessment of institutional frameworks, and recommendations to rationalize import/export procedures and policy instruments.

National Savings Monthly Income Account interest rate set at 7.6% per annum for deposits from 1 July 2019.
The amendment inserts a new clause into rule 8(1) of the National Savings (Monthly Income Account) Rules, 1987 fixing the rate at 7.6 per cent per annum for deposits made on or after 1 July 2019; the National Savings (Monthly Income Account) Amendment Rules, 2019 are deemed to have come into force on that date and are notified by the Ministry of Finance under the government's rulemaking authority.

National Savings Certificates now have a five-year maturity with specified yearly interest accruals and reinvestment.
Certificates purchased on or after 1 July 2019 shall have a five-year maturity period. For a Rs.100 certificate the amount payable on encashment after maturity is Rs.146.25 and annual interest accrues in specified amounts for each year; interest accrued at each year-end up to the end of the fourth year is deemed reinvested and aggregated with the face value. Proportionate rates apply to other denominations.

GST rate amendment expands taxable supplies to promoters, requires input-credit discharge when opting composition and shifts due dates.
The Government inserted entry 452Q prescribing tax treatment for supplies by unregistered persons to a promoter-excluding capital goods and cement under the specified tariff heading-and defining promoter, project, REP and RREP; required registered persons who availed input tax credit and opt into the notification-based tax route to pay an amount equal to input tax credits on stocks and capital goods before opting (with residual credit lapsing); and substituted "10th" with "20th" in specified notification provisions to change relevant due dates.

Rule 138E notification is deferred, extending its effective date under the Telangana Goods and Services Tax Rules.
Rule 138E notification under the Telangana Goods and Services Tax Rules, 2017 is deferred by substituting 21 June 2019 with 21 August 2019 as the effective date. The amendment is made by the State Government under section 164, on the Council's recommendations and in the public interest.

Rule 138E commencement brought the Telangana GST e-way bill restriction framework into force from the appointed date.
Rule 138E of the Telangana Goods and Services Tax Rules, 2017, inserted through rule 12 of the Telangana Goods and Services Tax (Fourteenth) Amendment Rules, 2018, came into force on 21 June 2019. The State Government appointed this commencement date under its rule-making power under the Telangana Goods and Services Tax Act, 2017.

Deposit regulation amendment removes sub-regulation governing deposits, effective upon publication in the Official Gazette under foreign exchange management law.
Foreign Exchange Management (Deposit) (Amendment) Regulations, 2019 delete sub-regulation (3) of regulation 6 of the Foreign Exchange Management (Deposit) Regulations, 2016, including all words and expressions contained in that sub-regulation. The amendment takes effect from its publication in the Official Gazette.

Scientific Research Association approval granted subject to separate accounts, audited reports, disclosure and bona fide research requirements.
Approval is granted to M/s National Centre for Cell Science, Pune as a Scientific Research Association subject to conditions: sole objective of undertaking scientific research carried out by the organization itself; maintenance of separate books of account for research receipts and applications; audit of such books by a defined accountant and furnishing of the audit report to the tax authorities by the due date for the income-tax return; and maintenance of an auditor-certified statement of donations and sums applied for research, with failure to comply exposing the organization to withdrawal of approval.

Appointment of Statistics Officer empowers a Director to exercise statutory collection powers nationwide under the statistics law.
The Ministry of Commerce and Industry appoints the named Director as Statistics Officer under the Collection of Statistics Act and rule 7(1), empowering the officer to exercise all or any powers under the Act; the appointment lists the officer's designation, contact details, workplace at the Directorate General of Commercial Intelligence and Statistics in Kolkata, and grants jurisdiction across all of India including Jammu and Kashmir.

Tariff value fixation establishes US dollar customs valuation for specified imports including oils, metals, and agricultural commodities.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to fix tariff values in US dollars: metric-tonne values for edible oils, brass scrap, poppy seeds and areca nuts, and unit values for gold and silver with scope and explanatory qualifications for applicability.

GSTR-3B filing deadline set to the twentieth day of the succeeding month; payments must be made via electronic ledgers.
Specifies that FORM GSTR-3B for July-September 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month, and mandates discharge of tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger no later than that filing date.

Extension of GSTR-1 filing deadline to the eleventh day of the succeeding month for certain large taxpayers for Jul-Sep 2019.
A specified class of registered persons with aggregate turnover above the notified threshold may furnish details of outward supplies in FORM GSTR-1 for July-September 2019 up to the eleventh day of the month succeeding each relevant month; related time limits for inward-supply reconciliation and return filing will be notified subsequently, and the notification is effective from 28 June 2019.

Land customs station amendment: pipeline connecting Indian locations to Amlekhgunj added as authorised route for Nepal frontier.
The Central Board of Indirect Taxes and Customs, under section 7(1)(c) of the Customs Act, 1962, amends Notification No. 63/1994 Customs (N.T.) by inserting at the Raxaul land frontier (item (19)) a new sub entry recognising the pipeline of M/s Indian Oil Corporation Limited connecting Barauni, Patna, Motihari, Nonea in India to Amlekhgunj in Nepal as an authorised route for import and export by land or inland waterways.

Anti-dumping duty extension on Paracetamol imports from China continues pending fresh final findings and review.
The Central Government amends the earlier extension notification to substitute its expiry with 27th October 2019, thereby continuing the anti-dumping duty on imports of Paracetamol originating in or exported from China PR pending fresh final findings. This follows DGTR review recommendations, earlier rescission and High Court orders that directed extensions, suspension of the rescission and a remand to record final findings afresh.

Exemption from Annual Return: non-resident suppliers of online database services relieved from filing GSTR-9 and GSTR-9C.
The notification exempts registered persons supplying online information and database access or retrieval services from outside India to persons in India (other than registered persons) from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C, under the statutory provisions and rules governing those filings, and designates them to follow a special procedure.

GSTR-1 filing deadline: quarterly filers below the turnover threshold must submit the July-September return by the prescribed date.
Notification directs registered persons below the prescribed aggregate turnover threshold to furnish outward supply details in FORM GSTR-1 for the July-September 2019 quarter by 31st October, 2019, and notes that time limits for related return provisions for July-September 2019 will be notified later.

Commencement date amendment delays notified commencement of Rule 138E but retains its deemed retrospective effect.
The Government amends the earlier notification by substituting the originally notified commencement date with a later date for the notification of rule 138E of the Kerala Goods and Services Tax Rules, 2017, and further declares that the notification shall be deemed to have come into force on the earlier date, the change being made on the recommendation of the Goods and Services Tax Council.

Annual return extension allows affected registered taxpayers additional time to file delayed GST annual returns due to technical issues.
The Order substitutes the explanatory cut-off date in the annual-return provision of the Kerala State GST law with a later date, extending the deadline for furnishing the electronic annual return for the transitional period; the extension applies to all registered persons required to file annual returns except specified excluded categories, and is issued under the power to remove difficulties on the Council's recommendation.

Corrigendum revising clause identifiers in a state GST notification, replacing clause (iii) with (c) and (iv) with (d).
The corrigendum administratively redesignates clause identifiers in Notification No. 10/2019 State Tax, substituting clause "(iii)" with clause "(c)" and clause "(iv)" with clause "(d)". The change is editorial and limited to clause numbering; no substantive alteration of provision text is indicated.

Commencement date amendment alters effective day for a prior GST notification and gives the change retrospective effect.
The State Government amends a prior GST notification by substituting its earlier notified commencement day with a later calendar day, and declares that this substitution shall be deemed to have come into force from the original earlier date, issued under statutory amendment powers on the recommendation of the Council.