Reverse charge on supplies to promoters where unregistered suppliers deliver non-capital goods, shifting GST liability to promoter.
The amendment inserts entry 452Q into Schedule III (9%) establishing a reverse charge where promoters must pay GST as recipients for supplies by unregistered persons of goods (excluding capital goods and cement) to promoters on Real Estate Projects. It defines "promoter," "project," REP and RREP per the Real Estate (Regulation and Development) Act, 2016, and provides that the entry applies to all goods meeting the conditions even if covered by a more specific tariff heading.

Revocation of registration permitted for taxpayers served electronically who could not respond, allowing late revocation applications.
Order inserts a proviso permitting registered persons who were served notices by e-mail or by making them available on the common portal, and who could not reply resulting in cancellation of registration (for cancellations up to 31.03.2019), to file applications for revocation of cancellation of registration by 22/07/2019.

Revocation of Registration: extended opportunity to apply where cancellation notices were served electronically and went unanswered.
Cancellation of registration arises on prescribed grounds and requires opportunity of being heard; notices may be served by e-mail or via the common portal. A removal-of-difficulties proviso permits registered persons served electronically, who could not reply and whose registrations were cancelled up to a specified cut-off, to file applications for revocation of cancellation after the original thirty-day window, within an extended period provided by the Order.

Revocation of registration extended for taxpayers served by electronic notice to apply within a prescribed extended period.
A temporary proviso permits registered persons whose registrations were cancelled and who were served the cancellation notice electronically by e-mail or via the common portal to file applications for revocation despite the expiry of the ordinary revocation and appeal periods; relief is limited to cancellation orders up to a specified cutoff and grants an extended deadline for eligible applicants, invoked under the executive power to remove difficulties arising from unfamiliarity with electronic service.

Revocation of Registration: extended deadline for filing revocation applications where notices were served electronically.
The Governor inserts a proviso in sub-section (1) of section 30 permitting registered persons who were served cancellation notices by e-mail or via the common portal and who could not reply, to file applications for revocation of cancellation of registration for orders passed up to 31.03.2019, provided such applications are filed not later than 22.07.2019.

Electronic service of notice: affected registrants granted an extended window to apply for revocation of cancelled registrations.
A proviso to section 30 permits registered persons served with cancellation notices electronically under section 169 who could not reply and thereby missed the revocation period to file applications for revocation of cancelled registrations for orders passed up to a specified cutoff within an extended filing window ending on a specified date.

Revocation of cancellation permitted for taxpayers served by email or portal to file late revocation applications within an extended period.
The Order inserts a proviso in sub-section (1) of section 30 allowing a registered person served notice under clause (c) or (d) of sub-section (1) of section 169 by e-mail or via the common portal, who could not reply and whose registration was cancelled, to file an application for revocation of cancellation in respect of orders passed up to 31.03.2019 within the extended period specified by the Order.

Electronic service of notice: extension allowed to seek revocation of cancelled GST registrations after e-notice delivery.
The Order inserts a proviso in sub-section (1) of section 30 permitting a registered person who was served notice electronically under clause (c) or (d) of sub section (1) of section 169 and who could not respond, and whose registration was consequently cancelled, to file an application for revocation of cancellation for specified past orders up to a notified date. The measure addresses procedural difficulties arising from electronic service of notice and resultant inability to seek timely revocation of cancellation under the CGGST Act.

Return and statement obligations: quarterly CMP-08 statements and annual GSTR-4 returns required for composition and notification beneficiaries.
Amendments require returns due between cancellation and revocation of registration to be filed within thirty days of revocation; revise Rule 62 to mandate quarterly self-assessed tax statements in FORM GST CMP-08 by the 18th day after the quarter and annual returns in FORM GSTR-4 by 30th April; extend these obligations to taxpayers paying under section 10 and those availing the State Notification dated 7th March 2019; prescribe transitional statements on withdrawal/cessation; insert FORM GST CMP-08 with summary, verification and instructions; and add an instruction to FORM GST REG-01 to indicate election to avail the State Notification.

Special procedure for composition taxpayers requires quarterly CMP 08 and annual GSTR 4 filings, with deemed compliance for reporting obligations.
Registered persons under the composition scheme or availing the departmental benefit must furnish a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month following each quarter and file an annual FORM GSTR-4 by 30th April; submission of these forms for the period of benefit is treated as deemed compliance with the Act's return and reporting obligations.

Rule commencement: amended Tamil Nadu GST rule provisions notified to come into force, fixing an operative commencement date.
The notification exercises powers under section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 to appoint a specific date as the day on which the provisions of rule 12 of the Tamil Nadu Goods and Services Tax (Fourteenth) Amendment Rules, 2018 shall come into force, thereby effecting the commencement of those amendment provisions.

Extension of time for revocation applications permits taxpayers served electronically to file missed revocation petitions by prescribed deadline.
The Order inserts a proviso permitting a registered person who was served notice electronically and could not reply, resulting in cancellation, to file an application for revocation of cancellation of registration for cancellations passed up to the specified cutoff date; affected persons are allowed a further limited period to file the application for revocation of registration to mitigate difficulties arising from electronic service of notices.

Commencement of amendment rules: State notification appoints a date to bring specified GST amendment rules into force.
The State Government, exercising powers under the Nagaland Goods and Services Tax Act, appoints a date as the commencement date for the Nagaland Goods and Services Tax (Twenty Eighth) Amendment Rules, 2018, specifically giving effect to the provision identified in the earlier notification as rule 12, thereby notifying the operative commencement of those amendment rules.

Composition taxpayers' return procedure: furnish quarterly CMP 08 and annual GSTR 4 by prescribed deadlines; deemed compliance with sections 37 and 39.
Registered persons under the composition scheme or availing the specified state notification must furnish quarterly self-assessed tax statements in FORM GST CMP-08 by the prescribed post-quarter deadline and an annual return in FORM GSTR-4 by the prescribed annual deadline; furnishing these forms for the period of benefit is treated as deemed compliance with the statutory return obligations for the specified returns.

Commencement of amendment rule: specified provision of the Rajasthan GST Fourteenth Amendment will come into force.
The State Government appoints a date as the day from which the specified provision of the Rajasthan Goods and Services Tax (Fourteenth) Amendment Rules, 2018 shall come into force, fixing the operative commencement of that amendment and recording the finance department notification references.

Special procedure for composition taxpayers requires quarterly CMP-08 statements and annual GSTR-4 return to validate tax compliance.
Registered persons paying tax under the composition scheme or availing the departmental notification must furnish a quarterly statement in FORM GST CMP-08 detailing self-assessed tax payments by the 18th day of the month following each quarter, and must furnish an annual return in FORM GSTR-4 for each financial year on or before the 30th day of April following the end of that financial year; submission of these forms for the relevant period is deemed compliance with the statutory return obligations.

Filing obligations on revocation of cancelled GST registration require furnishing all outstanding returns promptly after revocation.
Amendments mandate that returns due from the date of cancellation until revocation must be furnished within thirty days of revocation. Rule 62 is retitled and revised so taxpayers paying under section 10 or by availing a specified departmental notification must file quarterly self-assessed statements in FORM GST CMP-08 and annual returns in FORM GSTR-4 by prescribed due dates; the quarterly statement discharges tax or interest shown. New provisions govern withdrawal or cessation of composition/notification benefits, insert FORM GST CMP-08 with summary and instructions, and add a REG-01 instruction to record election to avail the departmental notification.

Revocation of registration: late filing permitted for taxpayers served electronically whose cancellations could not be replied to.
The Order inserts a proviso permitting registered persons served cancellation notices electronically who could not reply, and whose cancellations were effected by orders passed up to 31.03.2019, to file applications for revocation of cancellation notwithstanding the ordinary thirty day period, establishing a final outer date for such filings.

Commencement of GST amendment rules brings rule 12 into force under section 164 authority in Meghalaya.
Appoints 21st day of June, 2019 as the date on which the provisions identified as rule 12 of the referenced State Tax notification under the Meghalaya Goods and Services Tax (Fourteenth) Amendment Rules, 2018 shall come into force, made under the authority of section 164 of the Meghalaya Goods and Services Tax Act, 2017 by Notification No. 22/2019-State Tax dated 23rd April, 2019.

Return compliance procedure: furnishing FORM GST CMP-08 quarterly and FORM GSTR-4 annually secures deemed compliance with return obligations.
Registered persons under the composition scheme or availing the cited state notification must file a quarterly statement in FORM GST CMP-08 by the 18th day of the month following each quarter and an annual return in FORM GSTR-4 by the 30th April following the financial year; submission of these forms within the prescribed timelines is treated as compliance with the Act's return-furnishing obligations for periods during which the composition benefit is availed.