De-notification of SEZ land reduces zone area after developer proposal, state approval, and statutory compliance.
De-notification removes 46.6894 hectares (Survey No. 52 P, Govarsama) from the Mundra Multi Product Special Economic Zone, yielding a resultant SEZ area of 8434.5890 hectares. The Central Government acted under powers conferred by the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, following the developer's proposal, State Government approval, and the Development Commissioner's recommendation, with statutory prerequisites recorded as satisfied.

Annual return deadline extension under GST: deadline postponed to allow filing for affected tax period due to technical issues.
Owing to technical problems that prevented registered persons from furnishing the annual return for the period from 1 July 2017 to 31 March 2018, the Government amended the Explanation to section 44 by substituting the earlier deadline with a later date, thereby extending the time available to affected registered persons to furnish the requisite annual return electronically.

Extension of annual return deadline provides additional time for registered taxpayers to file electronic GST annual returns.
The order substitutes the previously prescribed cutoff date for electronic annual return filing with a later date, thereby extending the compliance deadline for registered taxpayers who could not file due to technical problems, and declares the order effective from a specified date to give retrospective operability.

Corrigendum to tax notification clarifies State tax wording, numeric composition, and a table effective date entry.
Corrigendum to a State GST rate notification issues targeted textual and numeric corrections to the original Finance Department notification: replace "tax" with "State tax", change "eighteen" to "nine", amend "18" to "18 (9+9)", and correct a table date entry by substituting the specified date string.

Corrigendum to State GST rate notification: textual correction replacing an incorrect reference with the intended reference.
Corrigendum to Notification No. 26/2018 State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017: in the Government Notification published in the Maharashtra Government Gazette, Part IV B, Extra ordinary No. 466, at page 2, line 14 the textual entry "32" is corrected to read "34"; issued by the Finance Department by order in the name of the Governor and signed by the Deputy Secretary to Government.

Exemption of specified welfare income: Board's cess, registration fees and interest exempt subject to non-commercial activity and filing requirement.
Notification grants tax-exempt status to the Chhattisgarh Building and Other Construction Workers' Welfare Board for specified income comprising worker's welfare cess, registration fees and interest thereon, conditioned on no engagement in commercial activity, unchanged activities and income nature across the relevant years, and compliance with the prescribed return-filing requirement.

Exemption under section 10(46) for National Skill Development Corporation: specified skilling income exempt subject to operational conditions.
Exemption under section 10(46) for National Skill Development Corporation covers specified receipts: government and skill-development grants; capital gains from investments in skill development organisations; dividends and royalties from supported ventures; accreditation, registration and training fees; administrative and mobilisation fees; foreign institutional income for skilling; interest on loans to skill institutions; miscellaneous receipts (sale of scrap, asset sale profits, RTI fees, forfeiture of bank guarantees, interest on tax refunds, excess provision written back); and interest on these items. The exemption is conditional on non-engagement in commercial activity, unchanged nature of activities and income, and prescribed return filing.

Exchange rate determination updates import and export conversion rates for listed foreign currencies under customs notification effective immediately.
The Central Board of Indirect Taxes and Customs prescribes rupee equivalents for listed foreign currencies in separate schedules, distinguishing rates for imported and exported goods and for per unit and per 100 unit currencies, and supersedes the prior notification while preserving actions already taken under it; the new rates take effect from the stated effective date for customs valuation and related purposes.

Exemption from annual GST return: OIDAR suppliers from outside India need not file annual return or reconciliation statement.
Registered suppliers of online information and database access or retrieval services (OIDAR services) supplying from outside India to persons in India who are not registered persons are notified as a distinct class and are exempted from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C under the specified provisions of the Act and corresponding rules.

Quarterly GSTR-1 filing for small taxpayers set with a prescribed due date for the July-September quarter.
Registered persons below the aggregate turnover threshold must furnish details of outward supply in FORM GSTR-1 for July-September, 2019 by 31 October, 2019 under the special quarterly procedure notified under the relevant statutory powers; time limits for monthly return provisions for July to September, 2019 will be notified later.

Extension of commencement date for e-way bill blocking and unblocking facility deferred under MGST Rules.
The finance notification amends the principal notification by substituting the originally notified commencement date for the e-way bill blocking and unblocking facility under the MGST Rules with a later specified date, thereby deferring the date from which the Rule-based mechanism will be brought into force.

Tax refund entitlement for airport departure retail outlets allows refund of State Tax on goods supplied to outgoing tourists.
Retail outlets in the departure area of an international airport beyond immigration counters making tax free supplies to outgoing international tourists are specified as entitled to claim refund of State Tax paid on the inward supply of such goods, subject to the conditions in rule 95A of the Maharashtra Goods and Services Tax Rules, 2017; 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.

Bill of supply requirement applies to persons paying tax under specified notification, clarifying invoice obligations for exempt supplies.
The Order clarifies that clause (c) of sub-section (3) of section 31 of the Kerala SGST Act - requiring a bill of supply instead of a tax invoice for exempt supplies or persons paying tax under composition provisions - shall apply to persons paying tax under the notification issued under G.O.(P) No.66/2019/TAXES dated 30th March, 2019, removing uncertainty about the applicable invoice for those covered by that notification.

Due date for GSTR-8 adjusted to permit affected e commerce operators' filings despite portal registration failures.
The Order declares that the due date for filing the statement required under sub-section (4) of section 52 of the Kerala State GST Act for October, November and December 2018 is the 7th February, 2019, inserting an Explanation into that sub-section. It deems the notification to have come into force on 1st February, 2019 and states that FORM GSTR-8 returns for those months filed electronically through the common portal on or before the stated date shall be treated as filed within the statutory period, addressing technical-registration difficulties faced by e commerce operators.

Bank account furnishing requirement mandates prompt portal submission of bank details by registrants, with noncompliance treated as a violation.
Mandates furnishing of bank account details on the common portal after GST registration within a short prescribed period, adds violation of that requirement to actionable defaults, and updates registration forms to optionally capture multiple bank accounts; concurrently, introduces mechanisms for electronic cash ledger transfers (FORM GST PMT-09), replaces "payment advice" with "payment order" for refund disbursement, and inserts a specific refund route for duty free/duty paid retail outlets at international airport departure areas under FORM GST RFD-10B.

Exemption for OIDAR services suppliers: no requirement to file annual return or reconciliation statement for specified class.
Suppliers of Online Information Database Access and Retrieval Services (OIDAR services), registered under the stipulated registration provisions and supplying those services from outside India to unregistered persons in India, are exempted from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C under the cited provisions of the Bihar Goods and Services Tax Act and Rules.

Extension of GSTR-1 filing deadline for certain registered persons to the eleventh day following each month.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover above the specified threshold, allowing submission for July-September 2019 until the eleventh day of the month succeeding each month; time limits for furnishing details or returns under related provisions will be notified subsequently in the Official Gazette.

Due date for GSTR-3B returns set on twentieth day succeeding each month; payment must be debited from electronic ledgers.
Specifies that FORM GSTR-3B for each month from July 2019 to September 2019 shall be furnished electronically through the common portal on or before the twentieth day of the succeeding month, and requires registered persons 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 last date.

GSTR-1 quarterly filing for small taxpayers: special procedure imposes a notified deadline for the July-September quarter.
Notifies that registered persons with aggregate turnover up to the specified threshold shall follow a special procedure to furnish outward supply details in FORM GSTR-1 for the July-September 2019 quarter, requiring submission by the date provided in the notification, and states that time limits for related returns for July-September 2019 will be notified subsequently in the Official Gazette.

Import restriction on pigeon peas: annual quota imposed under the Foreign Trade Policy with treaty exemptions.
Import of pigeon peas (Cajanus cajan)/toor dal is designated Restricted and made subject to an annual fiscal year quota, with procedural details to be notified by the trade authority; imports under Government commitments pursuant to bilateral or regional agreements or memoranda of understanding are exempt. The notification is issued under the Foreign Trade (Development and Regulation) Act and relevant Foreign Trade Policy provisions and takes effect on publication in the official Gazette.