Restaurant supply tax classification: lower rate where input tax credit is not claimed; event based supplies taxed at a higher rate.
Revises State Tax (Rate) entries: restaurant and similar food supplies taxed at 2.5% where input tax credit on goods and services used in supply has not been taken; Indian Railways/IRCTC supplies similarly taxed at 2.5% with same credit condition; event based/occasional food supplies taxed at 9%. Replaces "declared tariff" with "value of supply" in certain items and omits an Explanation. Defines and taxes multimodal transportation at 6%. E books taxed at 2.5%; other telecom and information services at 9%.

Date substitution in State Tax notification extends the deadline and provides retrospective commencement effective earlier.
Amendment substitutes the phrase "30th day of June, 2018" with "30th day of September, 2018" in Notification No.8/2017 - State Tax (Rate) and declares the notification to be deemed to have come into force with effect from the 29th day of June, 2018, thereby extending the deadline while providing retrospective commencement.

Waiver of ITC-04 filing: exemption for registered persons, but outstanding job worker challans must be reported subsequently.
Notification waives the requirement for a specified class of registered persons to file FORM ITC-04 for the period July 2017 to March 2019 under the State GST law, subject to a special procedure. However, those persons must still report, in the specified serial of FORM ITC-04 for the following quarter, all challans for goods dispatched to a job worker during that period which were not received from the job worker or not supplied from the job worker's premises as of the cut off date.

ITC-04 filing waiver for prior period; outstanding job-worker challans must be reported in the subsequent quarter return.
Notification exempts a class of registered persons from furnishing FORM ITC-04 for the retrospective period up to March 2019, while requiring them to furnish details of all challans for goods dispatched to job workers that remained not received or not supplied as of the cut-off date, by reporting those challans in the specified serial entry of FORM ITC-04 in the subsequent quarter's return.

Waiver of ITC 04 filing for a past period, but challan details for unrecovered job worker goods must still be filed.
Notification waives the requirement for a specified class of registered persons to file Form ITC-04 for a retrospective period under the Meghalaya GST rules, subject to a special procedure; however, those persons must still report in serial number 4 of FORM ITC-04 the challan details of goods sent to a job worker during that period which remained not received back or not supplied from the job worker's premises as of the cut off, to be furnished in the subsequent quarterly filing.

Late fee waiver for specified GST returns granted if returns filed within prescribed extended dates.
Waiver of late fee is granted under the Act for specified classes of registered persons who furnish electronically specified GST returns (notably FORM GSTR-1 and FORM GSTR-6 for July 2019) on the common portal within the extended filing dates. The relief applies to persons with principal places of business in listed districts of certain States meeting the aggregate turnover threshold and includes separate extended windows and additional relief for taxpayers and deductors in Jammu and Kashmir as reflected in the inserted amendments for specified forms and months.

TDS compliance: extension granted for furnishing GSTR-7 returns for affected districts and Jammu and Kashmir.
The Commissioner amends the prior notification to allow registered persons required to deduct tax at source under section 51 to furnish FORM GSTR-7 for July, 2019 electronically through the common portal, by an extended date, where their principal place of business is in specified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand, or in the State of Jammu and Kashmir, citing sub-section (6) of section 39 read with section 168 and rule 66 of the Central Goods and Services Tax Rules, 2017.

Commencement of Section 103: Finance Act provision activated under delegated authority via central government notification.
The Central Government, exercising the power under sub section (2) of section 1 of the Finance (No. 2) Act, 2019, designates the operative date for bringing Section 103 into force by issuing Notification No. 39/2019 through the Ministry of Finance and the Central Board of Indirect Taxes and Customs.

Waiver of FORM ITC-04 filing for earlier periods, but outstanding job-worker challans must be reported in the subsequent quarter.
Notification exempts a class of registered persons from furnishing FORM ITC-04 for July 2017-March 2019, subject to a requirement to report all challans for goods dispatched to a job worker that were not received back or not supplied from the job worker's place of business as on 31 March 2019; those challan details must be entered in serial number 4 of FORM ITC-04 for the April-June 2019 quarter.

Late fee waiver for GSTR-1 and GSTR-6 filings where returns are furnished by the specified extended deadline.
Waives the amount of late fee payable under section 47 of the Arunachal Pradesh Goods and Services Tax Act, 2017 for specified taxpayers who electronically furnish FORM GSTR-1 or, in the case of Input Service Distributors, FORM GSTR-6 for July 2019 by the extended filing date; applicability is limited to taxpayers with principal places of business in the districts listed in the notification or in Jammu and Kashmir and who meet the aggregate turnover threshold, issued under section 128 of the Act.

Waiver of FORM ITC-04 filings for a specified period, subject to reporting uncleared job worker challans in the subsequent quarter.
The State government exempts registered persons from furnishing FORM ITC-04 for July 2017 to March 2019, but requires those persons to report challan details for goods dispatched to a job worker during that period which were not received or not supplied from the job worker's place of business as of 31 March 2019; such details must be entered in serial number 4 of FORM ITC-04 for the April-June 2019 quarter.

Tax deducted at source returns extended: GSTR filing for July by specified districts to be submitted by September deadline.
Extension allows registered persons required to deduct tax at source to furnish FORM GSTR electronically through the common portal for the month of July, 2019 by the twentieth of September, 2019, where their principal place of business is in the specified districts listed in the Notification or in the State of Jammu and Kashmir.

Import policy change: imports of agarbatti and similar burning odoriferous preparations now restricted under trade policy.
Import policy for agarbatti and other odoriferous preparations under ITC (HS) 2017 Schedule 1 has been revised from Free to Restricted, bringing these tariff items within the restricted import regime under the Foreign Trade Policy pursuant to the government's statutory trade powers.

Form designation correction: references to FORM GST DRC-03 now replace the prior form name in the state GST notification.
Correction to a State GST notification replacing references to FORM GST ITC-03 with FORM GST DRC-03 in specified lines and pages of notification No.03/2019 State Tax (Rate); the change is textual and does not modify substantive tax provisions.

De-notification of SEZ land alters the notified zone boundary following statutory procedure with state approval and recommendation.
De-notification of 2.023 hectares from the Ayiroopara Special Economic Zone reduces the SEZ area to 8.098 hectares, effected under the powers conferred by the Special Economic Zones Act and rule 8 of the Special Economic Zones Rules, 2006, on a proposal by M/s Kerala Industrial Infrastructure Development Corporation, after State Government approval and recommendation by the Development Commissioner, Cochin SEZ, with the Central Government satisfied that statutory requirements have been fulfilled.

De-notification of Special Economic Zone area reduces notified SEZ land following statutory powers under SEZ Act and Rules.
Central Government de-notifies 53.5295 hectares from the Textile sector Special Economic Zone at Vadamugam Kangeyampalayam Village, Erode District, under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, reducing the resultant notified SEZ area to 50.1162 hectares.

SEZ sector designation updated to include IT/ITES and electronic components, broadening permitted activities for the zone.
The Central Government amends the sector description for the Special Economic Zone at Sandavellur 'C' Village by substituting "Electronic Hardware and related services" with "IT/ITES Electronic components & Hardware manufacturing & related services" for the SEZ authorized to M/s. Flextronics Technologies (India) Private Limited, updating the scope of permitted sectoral activities in the original Gazette notifications.

Input tax credit verification: new procedures require suppliers and recipients to reconcile returns and bear joint liability.
The Ordinance amends definitions and supply classification, expands reverse charge applicability, modifies composition scheme eligibility and registration rules, and revises return timelines. Central to the amendments, Section 43A creates a prescribed procedure for suppliers to furnish outward supply details on a common portal and for recipients to verify, modify or delete such details in their returns; details furnished are deemed tax payable by the supplier, recipients and suppliers are jointly and severally liable for tax or wrongly availed ITC, and prescribed safeguards, thresholds and limited non-recovery are permitted where supplier details are not furnished.

Form reference correction: notification updates form name to DRC 03 replacing ITC 03 in UTGST rate notification.
Corrigendum to the UTGST rate notification substitutes references to FORM GST ITC-03 with FORM GST DRC-03 at specified pages and lines of the published Gazette notification, limiting the change to a textual correction of the form designation without altering the substantive rate provisions.

Corrigendum to IGST notification: replaces incorrect form reference with correct form designation, ensuring accurate compliance references.
Corrigendum to Notification No. 03/2019-Integrated Tax (Rate) substitutes "FORM GST ITC-03" with "FORM GST DRC-03" at page 108, line 29, and at page 112, line 46 of the Gazette publication, effecting a textual correction to the published notification without altering substantive tax provisions.