Late fee waiver for delayed GSTR-4 filings where returns filed within the prescribed amnesty window restores compliance relief.
The amendment waives the late fee payable under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date, if they furnish those returns between 22 December 2018 and 31 March 2019; the notification is deemed effective from 31 December 2018.

Late fee waiver for delayed GSTR-3B returns limits penalties and provides an amnesty for filings within a specified window.
The notification waives portions of the statutory late fee for delayed filing of FORM GSTR-3B from July 2017 onwards by setting per day baseline amounts for waiver depending on whether the return shows state tax payable or nil, and grants full waiver for persons who file specified outstanding returns within a prescribed compliance window; it has retrospective effect and supersedes earlier provincial notifications except as to prior actions.

Late fee waiver for delayed GSTR-1 filings where returns were filed within the prescribed remedial window avoids penalties.
The amendment waives the late fee payable under section 47 for registered persons who did not furnish details of outward supplies in FORM GSTR-1 for July 2017 to September 2018 by the due date, provided those details were furnished between 22nd December, 2018 and 31st March, 2019; the waiver is deemed to be effective from 31st December, 2018.

Revocation of registration: extended deadline for taxpayers served electronically to apply for reinstatement after cancellation.
The Order inserts a proviso in sub-section (1) of section 30 allowing registered persons who were served cancellation notices electronically under section 169 and who could not reply, resulting in cancellation of registration, to file applications for revocation of cancellation for orders passed up to a specified cutoff date within an extended period prescribed by the Order.

State tax rate correction clarifies column wording and amends rate expression to reflect split state tax components.
Correction amending the wording and rate expression in Notification No. 3/2019-State Tax (Rate). The corrigendum replaces the term "tax" with state tax in column (5) of the specified table at page 3 and substitutes "eighteen" with "nine" in the same column, and amends Annexure III by changing the final-line notation from "18" to "18 (9+9)", thereby clarifying the rate's composition.

Punjab GST rules amended: electronic invoices exempt supplier signatures; EWB furnishing restricted; new revisional notice procedure.
The Punjab GST Rules (Fourth Amendment) amend registration disclosures for tax collectors without physical presence, exempt supplier signatures for electronic invoices and related electronic documents, add procedural safeguards for revisional orders (notice in FORM GST RVN-01 and summary in FORM GST APL-04), restrict furnishing PART A of FORM GST EWB-01 for recurrent non-filers subject to Commissioner's discretion, substitute definitions and multiple refund and annual return forms, and update export and period wording; effective from 31 December 2018.

Registration jurisdiction assignment clarifies which tax officers handle GST registration and provides fallback allocation rules.
Assignment of functions related to registration under the Rajasthan GST Act allocates registration duties to Deputy Commissioners/Assistant Commissioners of State Tax for regular circles and State Tax Officers for independent headquarters or other wards, each for the territorial jurisdiction of their circle or ward. Deputy Commissioners/Assistant Commissioners are additionally assigned registration for casual and non-resident taxable persons undertaking supplies. If a designated officer is unavailable, the Joint Commissioner (Adm.) may reassign the task; where multiple wards exist the officer of the ward with the lowest ward number performs registration. The order is effective immediately.

Commencement of Amendment Rules: appoints 21st June 2019 as the date for specified MGST amendment provisions to take effect.
Under the authority of the Mizoram Goods and Services Tax Act, 2017, the Government notifies 21st June, 2019 as the date on which the provisions of the Mizoram Goods and Services Tax (Fourteenth) Amendment Rules, 2018-specifically the provision indicated in the earlier notification as rule 12-shall come into force.

Composition scheme compliance requires quarterly CMP-08 statements and annual GSTR-4 returns to validate self-assessed tax payments.
Notification prescribes a special procedure for composition-scheme taxpayers or beneficiaries of the state rate notification to furnish quarterly statements in Form GST CMP-08 by the eighteenth day of the month following each quarter and an annual return in Form GSTR-4 by the thirtieth day of April following the financial year; submission of these forms for the relevant periods is deemed to satisfy the statutory requirements for statements and returns under the Act.

Anti-dumping duty extension on ductile iron pipes from China implemented to allow further submissions and judicial compliance.
The Central Government amends Notification No. 23/2013 Customs (ADD) to replace the earlier terminal date in paragraph 3 with a new expiry date, thereby extending the anti dumping duty on ductile iron pipes originating in or exported from China PR; this amendment implements the High Court of Gujarat's direction and is made under the statutory powers conferred by the Customs Tariff Act and the Anti Dumping Rules.

Quarterly self-assessed tax statement requirement; mandates new filing form and annual return for composition and notified taxpayers.
Amendments require persons whose registration is revoked to furnish returns for the cancellation period within thirty days of revocation; reframe rule 62 to mandate that taxpayers paying under the composition scheme or by availing a specified notification file a quarterly self-assessed statement in FORM GST CMP-08 by the eighteenth day of the month following the quarter and an annual FORM GSTR-4 return by the thirtieth day of April; insert CMP-08 as the prescribed statement form and add an instruction in REG-01 to indicate option to avail the notification benefit.

Repayment obligation for medical claims after special hardship leave may be waived upon medical certification and authority approval.
The amendment requires repayment of house allowance and medical claims paid during special hardship leave by a female employee who resigns or retires during the leave or within five years after resuming duty, while permitting waiver of repayment where the competent authority, based on documentary evidence and certification by the Board's Medical Officer, finds the leave was on health grounds and the employee is unable to resume office.

Commencement of GST amendment: rule provisions designated to come into force on the appointed effective date for compliance.
The Governor of Bihar appointed the 21st day of June, 2019 as the effective date for bringing into force the provisions of the Bihar Goods and Services Tax (Fourteenth) Amendment Rules, 2018-specifically rule 12 as referenced in Commercial Taxes Department notification No. S.O. 07 dated 3rd January, 2019-by notification S.O. 213 dated 8th May 2019 issued under the Bihar GST Act and signed by the Commissioner State Tax-cum-Secretary.

Special procedure for composition taxpayers: quarterly self-assessed filing and annual consolidated return required by specified forms.
Notification requires composition-scheme and similarly notified registered persons to submit a quarterly self-assessment statement in FORM GST CMP-08 by the eighteenth day of the month following each quarter and an annual return in FORM GSTR-4 by the thirtieth day of April following the financial year; submission of these forms is treated as deemed compliance with ordinary return filing obligations for the relevant periods.

Revocation of registration triggers obligation to file past-due returns within a specified period after revocation.
Amendments require that on revocation of cancellation of registration the registrant must file all returns due for the cancellation period within thirty days of revocation; persons under the composition scheme or availing the specified notified tax benefit must submit quarterly statements of self-assessed tax in FORM GST CMP-08 and an annual return in FORM GSTR-4 by prescribed quarterly and annual deadlines; cessation of the notified benefit triggers similar CMP-08 and GSTR-4 filing obligations. FORM GST CMP-08 is inserted and FORM GST REG-01 is updated to record the option to avail the notified benefit.

Revocation of GST registration allowed extended filing for those served by email or portal whose revocation window lapsed.
A proviso to section 30(1) permits registered persons served cancellation notices by e mail or via the common portal, who could not reply and whose registrations were cancelled (orders passed up to 31 03 2019), to file applications for revocation of cancellation of registration until 22 07 2019, as a Removal of Difficulty measure addressing transition issues from electronic service of notices.

Revocation of registration: time extended for taxpayers served by electronic notice to file revocation applications.
To remove difficulty arising from electronic service of cancellation notices, a proviso was inserted in sub-section (1) of section 30 permitting registered persons who, having been served notices by e-mail or via the common portal and unable to reply, had their registration cancelled, to file applications for revocation of cancellation in respect of orders passed up to the prescribed cutoff; this provides an extended, time bound opportunity to seek revocation despite expiry of the original statutory periods.

Return filing deadline for GSTR-3B set for succeeding month's twentieth day; payments via electronic ledgers due by same date.
Specification requires registered persons to furnish FORM GSTR-3B electronically through the common portal on or before the twentieth day of the month succeeding April-June 2019 months, and to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that date. The notification is deemed effective from 7 March 2019.

Extension of GSTR-1 filing deadline grants additional time for eligible taxpayers to submit outward-supply details.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is directed for registered persons above the specified turnover threshold, extending the due date for each month in April-June 2019 until the eleventh day of the following month; subsequent time limits for furnishing details or returns under the provisions governing return filing will be notified later, and the notification is declared effective from an earlier specified date.

Member and depositor thresholds clarified for filing under section 245, specifying eligibility criteria and fee schedule amendment.
The rules amend Tribunal procedure by specifying alternative eligibility thresholds for filing under Section 245: for member applicants, thresholds based on member headcount or issued share capital with different criteria for unlisted and listed companies; for depositor applicants, thresholds based on depositor headcount or the proportion of total deposits owed. The amendment additionally omits an item from the schedule of fees, modifying the fee structure for filings.