Common Adjudicating Authority appointment centralises adjudication of specified show cause notices under the Customs Act to designated officers.
The Principal Director General, Revenue Intelligence, under delegated powers under section 152 of the Customs Act, appoints officers listed in column (5) of the Table to act as a Common Adjudicating Authority and to exercise the powers and discharge the duties of the officers listed in column (4) for adjudication of the specific show cause notices set out in column (3) against the noticees identified in column (2). The Table provides illustrative entries naming noticees, show cause notice references, original adjudicating authorities and the officers newly designated as the common adjudicating authority.

Common Adjudicating Authority appointment centralizes adjudication of specified show cause notices across multiple customs jurisdictions and officers.
Appointment of a Common Adjudicating Authority by the Principal Director General, Revenue Intelligence, under the Customs Act to exercise the powers and duties of specified adjudicating officers in respect of the identified show cause notice and noticees; the notification enumerates the noticees, the show cause notice reference, the original adjudicating authorities, and the officer appointed as the common adjudicator.

Anti-dumping corrigendum removes specified textual entries from an earlier customs notification, correcting publication errors in the Gazette.
Corrigendum to Notification No. 24/2019-Customs (ADD) directs two textual deletions in the Gazette publication of the anti-dumping duty notification: omit the word "Mills" at the specified place on page seven, and omit the entirety of the specified line at page seven, thereby correcting the published text of the customs notification.

Floor Space Index definition updated in a corrigendum, with the original notification deemed amended accordingly.
A corrigendum to the Uttar Pradesh notification dated 01 May 2019 inserts a new explanation entry defining Floor Space Index (FSI) as the ratio of a building's total floor area to the area of the plot on which it is constructed. It also renumbers the existing clause (vi) as clause (vii), and the original notification is deemed amended to that extent.

Tariff value fixation for specified imports establishes USD-based customs valuation benchmarks and applicability rules.
Fixation of tariff values by substituting TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) under section 14(2) of the Customs Act, 1962, setting specific US dollar tariff values per metric tonne or per unit weight for designated goods including edible oils, Brass Scrap, Poppy Seeds, Areca Nut, and specified forms of gold and silver, and specifying applicability and explanatory definitions for certain gold and silver entries availing benefits under Notification No. 50/2017-Customs.

Common adjudicating authority appointment consolidates adjudicatory competence for specified customs show cause notices under delegated powers.
Notification appoints officers as Common Adjudicating Authority to exercise powers and discharge duties for adjudication of specified show cause notices issued by the Directorate of Revenue Intelligence, mapping each noticee and notice to the erstwhile adjudicating authority and the newly designated common adjudicator; substitutions and corrigenda to certain entries are recorded by subsequent notifications.

Annual return deadline extended for affected taxpayers to permit electronic filing after technical difficulties, enabling compliance.
The Order substitutes the Explanation to section 44 of the Mizoram GST Act, extending the deadline for furnishing the annual return (for the period 1 July 2017 to 31 March 2018) from 30th June, 2019 to 31st August, 2019 to address technical problems that prevented electronic submission.

Exemption from annual return filing for non-resident OIDAR suppliers under Mizoram GST notification; reconciliation statement requirement waived.
Suppliers of online information and database access or retrieval services (OIDAR services) registered under the non-resident supplier registration provision and supplying from outside India to persons in India who are not registered for GST are designated a class of registered persons that are exempted from furnishing the annual return in FORM GSTR-9 and from furnishing the reconciliation statement in FORM GSTR-9C, with those persons to follow the special procedure set out in the notification.

Return due date for monthly GSTR-3B returns set; electronic payment from cash or credit ledger required by due date.
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 succeeding month, under section 168 read with rule 61. It further requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that return due date, subject to section 49.

Extension of GSTR-1 filing deadline for specified high-turnover taxpayers: returns for July-September moved to the eleventh day following each month.
Extends the due date for furnishing FORM GSTR-1 by registered persons above the aggregate turnover threshold to the eleventh day of the month succeeding each month for July-September 2019, under the proviso to sub-section (1) of section 37 read with section 168 of the Mizoram GST Act; timelines for returns under sub-section (2) of section 38 and sub-section (1) of section 39 for the same period will be notified later in the Official Gazette.

Quarterly GSTR-1 filing deadline extended for small taxpayers to a specified end-of-quarter submission date.
Registered persons with aggregate turnover up to the notified threshold shall furnish details of outward supplies in FORM GSTR-1 for the quarter July-September, 2019 by 31st October, 2019. The time limits for furnishing the details or return under the relevant provisions for July to September, 2019 will be notified subsequently in the Official Gazette.

Tax refund entitlement for airport departure retail outlets supplying duty-free goods enables refund of state tax on inward supplies.
Specifies airport departure-area retail outlets beyond immigration making tax-free supplies to outgoing international tourists as entitled to claim refund of state tax paid on inward supplies of such goods, subject to the conditions in rule 95A, and defines outgoing international tourist as a person not normally resident in India staying for not more than six months for legitimate non-immigrant purposes.

State tax rate amendment replaces earlier reference to tenth with twentieth, altering applicability and retroactive commencement.
Amendment substitutes the figures and letters "10th" with "20th" in the Table against serial number 3 (items (ie) and (if)) column (5) and in Annexure IV at both occurrences; the change is effected under the Jharkhand GST Act enabling provisions and is deemed effective from 10th May, 2019.

Revocation of GST registration: extended opportunity to apply when electronic service of notice prevented timely response.
The Order inserts a proviso allowing registered persons who were served notice electronically and could not reply-leading to cancellation of registration up to a specified cutoff-to file applications for revocation of cancellation within an extended, time limited window; the Order is remedial, issued under the power to remove difficulties, and is deemed to have retrospective effect from a specified earlier date.

GSTR-3B filing deadline extended; tax liabilities must be discharged from electronic cash or credit ledgers by the deadline.
The filing deadline for FORM GSTR-3B returns for the specified months is extended to the twentieth day of the month succeeding each relevant month, to be furnished electronically through the common portal. Registered persons must discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the last date for furnishing the return, subject to section 49 of the Act.

Extension of GSTR-1 filing deadline for outward supplies for high-turnover registrants covering specified mid-year months.
Extends the time limit for furnishing details of outward supplies in Form GSTR-1 for registered persons whose aggregate turnover in the preceding or current financial year exceeds the prescribed threshold, by permitting filing until the eleventh day of the month succeeding each affected month for the specified July-September period; related time limits for returns under the Act will be notified subsequently.

Export duty modification: new customs entry imposes tariff on hides and leathers and updates an existing schedule entry.
The notification amends the tariff table in Notification No. 27/2011 Customs by substituting the entry in column (4) against S. No. 26 with "Nil", and by inserting a new S. No. 38A for "Hides, skins and leathers, tanned and untanned, all sorts" with column (4) specified as "40" under the authority of section 25(1) of the Customs Act, 1962.

Customs tariff classification updated: dyed nylon fabrics reclassified under amended government notification affecting tariff headings.
The Central Government amends Notification No.14/2006-Customs by substituting the entry in column (2) of the Table against serial numbers 41 and 42 so that the previous classification is changed to the tariff classification code "5407 42", effected by Notification No.26/2019-Customs dated 6 July 2019 pursuant to the powers conferred under the Customs Act, 1962.

Basic Customs Duty rates revised by targeted tariff amendments, changing classifications, exemptions and conditional treatments for imports.
Amends Notification No. 50/2017 Customs to revise Basic Customs Duty by omitting, substituting and inserting tariff table entries, annexure conditions and listed items. The amendments add and modify tariff descriptions and duty rates for specified goods (including fuel, chemicals, nuclear materials, medical device inputs, silica preform inputs and motor vehicle kits), adjust annexure thresholds and introduce a proviso permitting duty payment on mutilated non serviceable imports subject to authorised certification.

Customs notification amendment excludes specified electronic components and clarifies charger/adapter exclusions for listed devices.
The amendment inserts a proviso to S. No. 6A excluding connectors, microphones, receivers, speaker and SIM socket from items (a) and (b); omits S. Nos. 11 and 12 and their entries; and substitutes the S. No. 13 entry to cover all goods other than chargers or adapters of cellular mobile phones, CCTV camera, IP camera, Digital Video Recorder (DVR) and Network Video Recorder (NVR).