GSTR-1 filing deadline extended for specified registered persons to the eleventh day of the succeeding month.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 by registered persons whose aggregate turnover exceeds the prescribed threshold, for each month from April 2019 to June 2019, until the eleventh day of the month succeeding the relevant month; and states that time limits for furnishing details or returns for the period July 2017 to June 2019 under the Act's return-related provisions will be notified later in the Official Gazette.

Return Filing Deadlines require monthly FORM GSTR 3B submission via the common portal by the prescribed due date.
Specifies that FORM GSTR 3B for April-June 2019 must be furnished electronically via the common portal on or before the twentieth day of the succeeding month. Registered persons must 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.

Sales promotion schemes under GST clarified: free samples not supply, BOGO treated as bundled supply, discounts valued per GST rules.
Free samples and gifts supplied without consideration are not treated as supply for GST and ordinarily disqualify ITC for inputs, input services and capital goods used for them unless the activity is a supply under Schedule I. Buy one get one offers constitute multiple supplies charged at a single price; taxability depends on whether the transaction is a composite or mixed supply and ITC is available for inputs used. Pre agreed discounts that meet statutory conditions may be excluded from value and permit ITC treatment adjustments; secondary post supply commercial discounts issued by credit note do not qualify for exclusion unless statutory conditions are met.

Sales promotion scheme taxation under GST: classification of freebies, bundled offers and discounts affects valuation and ITC availability.
Free goods and gifts supplied without consideration are not treated as supply under GST except where Schedule I applies, and ITC on related inputs is generally disallowed unless the activity qualifies as supply. Bundled "buy one get one" offers are treated as multiple supplies with taxability depending on composite or mixed supply classification; ITC is available for inputs used in such offers. Discounts established before or at supply meeting section 15(3) conditions are excluded from value and permit supplier ITC, whereas secondary post-supply discounts do not qualify for exclusion and remain part of the value of supply despite issuance of credit notes.

Supply characterization under GST clarifies taxability and ITC treatment for promotional schemes including free samples and discounts.
Clarifies GST taxability and Input Tax Credit consequences for promotional schemes: free gifts and samples supplied without consideration are not supply (except Schedule I) and do not attract ITC entitlement for the supplier; buy one get one offers are treated as multiple supplies charged for together with tax determined by composite or mixed supply characterization and the supplier may claim ITC; invoice level discounts established at or before supply may be excluded from value if valuation conditions are met and supplier may claim ITC; secondary post supply discounts generally do not qualify for exclusion and credit notes may be issued commercially without affecting supplier ITC rules.

Inter-State supply rule for warehoused goods: payment of central and state tax treated as compliant if equal to integrated tax.
Supplies of warehoused goods during July 2017-March 2018 had the character of inter State supply, but owing to non availability of the reporting facility on the common portal suppliers reported them as intra State and paid central tax and state tax. As a one time exception, suppliers who paid central and state tax in that period will be deemed to have complied with tax payment obligations provided the sum of central and state tax paid equals the integrated tax due on those supplies.

Place of supply requirement: invoices for inter-state supplies must state place and State, non-compliance attracts penalties.
Suppliers making inter-State taxable supplies must specify the place of supply along with the name of the State on the tax invoice as required by rule 46(n) and the invoice provisions; this ensures tax accrues to the State of consumption. Determination of place of supply should follow the place-of-supply provisions for goods and services, and failure to mention these invoice particulars may attract penal action under the Act and rules.

Apportionment of IGST requires reporting inter-state supplies to unregistered persons in specified GSTR tables or face penalties.
Registered suppliers must report inter State supplies to unregistered persons with the place of supply in Table 3.2 of FORM GSTR 3B and in Table 7B of FORM GSTR 1. Reporting in Table 3.2 determines apportionment of IGST to the State where supply occurs; omission causes non apportionment, mismatches in apportioned tax, and non compliance with integrated tax apportionment obligations, and may attract penalties under the RGST Act.

Amendment of GST circulars applies to Uttar Pradesh SGST, with officers directed to follow the revised position.
The Uttar Pradesh Commercial Tax administration forwards the Central Board's circular on amendment of circulars previously issued under the CGST Act, 2017, and states that its contents will also apply to the Uttar Pradesh SGST Act and Rules. Subordinate officers are to be informed and instructed to take necessary action accordingly. The communication is issued with the approval of the Commissioner, Commercial Tax, Uttar Pradesh.

Inter State supplies reporting: concurrent disclosure in GSTR 3B and GSTR 1 required to secure correct IGST apportionment.
Registered suppliers must report inter-State supplies to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR-3B, and must also report inter-State supplies to unregistered persons in Table 7B of FORM GSTR-1; omission from GSTR-3B causes incorrect IGST apportionment to the State of supply and mismatches with actual supplies, and non-compliance may attract penal consequences under the Act.

GST liability for business facilitator services: banking companies liable for GST on customer service charges; RBI classification governs rural exemptions.
Under RBI guidelines banks appoint BF/BC, pay commission, prohibit BF/BC from charging customers, and account for transactions in the bank's books; the banking company is the service provider and liable to pay GST on the entire service charge or fee charged to customers. For the rural-branch exemption, services by BF/BC must fall under Heading 9971 and relate to accounts of a branch classified as rural under RBI guidelines, with the bank's RBI-based classification being accepted for exemption purposes.

GST exemption for food services by educational institutions applies when supplied directly; contracted supplies attract the prescribed rate.
Supplies of food and beverages made directly by an educational institution to its students, faculty and staff are exempt from GST under the exemption notification where the description leaves no doubt; supplies of food and beverages provided to the same beneficiaries by any person other than the educational institution under a contractual arrangement are subject to the prescribed rate. The circular instructs that rate entries and exemption entries be read together and notes recent amendments to clarify the scope of the rate and exemption entries.

Classification of photographic printing services: must be treated as photographic processing and charged the corresponding GST rate.
Printing of pictures falls within Photographic and videographic processing services (service code 998386) because Explanatory Notes include colour printing of images from film or digital media and related photographic processing activities, and 998912 expressly excludes such colour printing; therefore, printing of pictures must be classified under 998386 and charged the GST rate applicable to that service code.

Immunity from tax: services of multilateral development banks exempt from GST, not extended to agents or contractors.
Services supplied directly by international financial institutions are exempt from GST by virtue of statutory immunities in their enabling Acts, which render the institutions, their assets, operations and transactions immune from taxation and from obligations to collect or pay tax. This exemption has been administratively and judicially recognized and does not extend to entities appointed by or acting on behalf of those institutions.

GST exemption for educational institutions: long duration IIM programmes conferring recognised qualifications are exempt, short courses taxable.
IIMs are treated as educational institutions under the relevant tax notification because they can award legally recognised degrees/diplomas; services to students in long duration programmes of one year or more that confer such qualifications are exempt from GST, whereas short duration executive or need based programmes awarding only participation certificates are not exempt and attract standard GST. The circular outlines transitional treatment where specific and general exemption entries coexisted, permitting selection of the more beneficial exemption during the overlap.

GST on micro irrigation systems affirmed: sprinkler and drip installations including laterals attract the applicable combined GST rate.
The GST schedule entry for micro irrigation systems encompasses both sprinkler and drip irrigation systems and explicitly includes laterals, nozzles and other system components; sprinkler systems consisting of nozzles, laterals and associated parts are therefore liable to the GST rate designated for micro irrigation.

GST classification clarifications: product form and end-use determine whether concessional, nil or standard rates apply.
Clarifications specify applicable GST rates and classification rules: Sattu under HSN 1106 is nil-rated if unbranded and concessional if branded; fish meal and MBM under 2301 attract the notified higher rate as raw inputs; feed supplements are classified by form and use into chapter 23 or 29; bulk LPG supplied for domestic bottling qualifies for the domestic concessional entry; PP woven/non-woven bags with BOPP classify under HS 3923 at the standard rate; wood logs for pulping fall under HS 4403 at the standard rate; bagasse boards (plain or laminated) qualify for concessional treatment; embroidered three-piece fabric sets remain fabrics at the fabric rate; waste-to-energy concessions apply only to goods in chapters 84,85,94 used for initial plant set-up; turbochargers class under HS 8414 at the standard rate; interstate movement of machinery on own account without transfer is not a supply.

GST refund procedure modernisation: electronic upload replaces mandatory physical filing and controls refund computation under Net ITC.
Procedural change: all documents for FORM GST RFD-01A must be uploaded on the common portal at filing; ARN issues only after uploads and ledger debits, and the application is electronically transferred to the jurisdictional proper officer for acknowledgement or deficiency memo. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period, regardless of rate, and the rule 89(5) formula determines maximum refund; refunds do not include tax on input services or capital goods. Compensation cess refunds for zero rated exports under bond/LUT are recomputed for past periods as if cess credit were available earlier, with specified exclusions.

Export of services under GST: outsourced foreign supplier portion treated as export; Indian supplier liable for IGST on reverse charge.
An Indian supplier outsourcing part of an export contract to a non resident creates two supplies: an export by the Indian supplier for the full contract value and an import of services for the outsourced portion. The Indian supplier must pay integrated tax under reverse charge on the imported portion and may claim input tax credit. Even if part consideration is paid abroad directly to the non resident supplier, the full contract value can be treated as export provided reverse charge tax is paid and foreign retention of consideration is permitted by the RBI.

Composition scheme eligibility: denial may be effective from contravention date and triggers tax determination and credit rules.
Rule 6 prescribes that a composition election remains valid while conditions are met; withdrawal requires FORM GST CMP-04 with an effective date not earlier than the financial year's start. Denial follows a show cause process (FORM GST CMP-05/06) and an order in FORM GST CMP-07 within thirty days, with the effective date of denial set by authorities but not earlier than the contravention date. On denial, tax determination proceedings must be initiated for the period from contravention to the order, the taxpayer is liable as a normal taxable person from the order date, and input credit entitlement is governed by the Act for the day before the order.