Composition scheme allows eligible small suppliers reduced tax rate but bars tax collection and input tax credit claims.
Notification establishes a composition scheme charging central tax at three percent on intra State first supplies by registered persons whose preceding year aggregate turnover did not exceed fifty lakh rupees, subject to eligibility limitations (no inter State supplies, not casual/non resident, not via specified e commerce operators, and exclusions in the annexure). Persons under the scheme shall not collect tax or claim input tax credit, must issue a bill of supply with a required declaration, pay tax on inward supplies where applicable, and where prior input tax credit was availed must remit equivalent credit amounts with remaining credit lapsing.

Registration exemption for exclusive goods suppliers below turnover threshold, subject to specified exceptions and notified excluded goods.
Exemption from registration applies to any person engaged in exclusive supply of goods whose aggregate turnover in the financial year does not exceed forty lakh rupees, except persons required to take compulsory registration under section 24, persons supplying goods specified in the Table by tariff item or chapter, persons making intra State supplies in specified States and Union Territories, and persons exercising the option under sub section (3) of section 25 or continuing registration.

Composition scheme: small registered suppliers may pay consolidated tax without collecting tax or claiming input tax credit.
Notification allows registered persons with aggregate turnover up to fifty lakh rupees in the preceding financial year to opt for a composition scheme under which Union Territory tax is levied at the notified reduced rate on intra State supplies. Eligible persons must meet specified exclusions, may not collect tax from recipients, cannot claim input tax credit, must issue a bill of supply with a prescribed declaration, and must pay tax on inward supplies as applicable. Those who have availed input tax credit and opt into the scheme must remit equivalent credit for inputs and capital goods, after which remaining credit lapses.

GSTR-3B filing deadline extended: January returns due by specified February dates, with Jammu and Kashmir given a later date.
The return in FORM GSTR-3B for the month of January, 2019 shall be furnished electronically through the common portal on or before the 22nd February, 2019; and for registered persons whose principal place of business is in the State of Jammu and Kashmir, on or before the 28th February, 2019.

Extension of return filing deadline for GST TDS deductors; official notification sets an alternate due date for GSTR 7 filing.
The Commissioner, invoking powers under the Central GST Act and rules, extended the time for furnishing FORM GSTR-7 by persons required to deduct tax at source for the month of January 2019, specifying an alternate due date for filing under the relevant return-furnishing provision and rule; the notification record notes it was later superseded by a subsequent notification.

Terminology correction in GST notification clarifies 'business verticals' as 'places of business' and revokes suspension wording.
Corrigendum amends Notification No. 3/2019-Central Tax by substituting "business verticals" with "places of business" and "vertical" with "place of business"; revising the suspension note to state that suspension of registration stands revoked with effect from the specified date; and changing para 28's wording to require a predeposit of twenty percent of the disputed tax, removing the word "admitted".

IGST exemption removed for services to Nepal or Bhutan; supplies paid in Indian rupees no longer exempt by amended notification
Notification No. 2/2019 amends the IGST rate notification by omitting serial number 10D, thereby rescinding the exemption that had applied to supplies of services with place of supply in Nepal or Bhutan where payment was made in Indian rupees.

Statement filing deadline extended to accommodate operators lacking portal registration, permitting late electronic submission of required supply statements.
The Explanation to sub section (4) of section 52 is amended to substitute the date 31st January, 2019 with 07th February, 2019, extending the deadline to furnish the electronically filed statement of outward supplies, supplies returned through the operator, and the amount collected, to address operators who could not obtain portal registration and thus could not file for specified months.

Composition scheme eligibility clarified: interest and discount on deposits, loans or advances excluded from turnover calculations.
Supplies of exempt services by way of extending deposits, loans or advances where consideration is represented by interest or discount shall not be taken into account for determining eligibility for the composition scheme under the second proviso to sub section (1) of section 10, nor in computing aggregate turnover for composition scheme eligibility; this Order supersedes the earlier Removal of Difficulties Order, 2017.

Exempt interest on deposits excluded from composition eligibility, clarifying such interest is omitted from turnover calculations.
The Order clarifies that the value of exempt services by way of extending deposits, loans or advances, insofar as the consideration is represented by interest or discount, shall not be taken into account for determining eligibility for the composition scheme and shall not be included when computing aggregate turnover for that purpose under the Union Territory GST framework.

Extension of filing deadline for GST transitional declaration grants relief to registrants affected by portal technical issues.
A time extension for submission of the transitional declaration in FORM GST TRAN-1 is granted until 31st March, 2019 under sub rule (1A) of rule 117 read with section 168, limited to registered persons who could not file by the due date because of technical difficulties on the common portal and whose cases were recommended by the Council; this order supersedes Order No. 4/2018 GST insofar as it provides the extension, without affecting prior actions or omissions.

Corrigendum to UTGST notification corrects a transcription error, replacing an incorrect numeral with the proper figure.
Corrigendum to Notification No. 26/2018-Union Territory Tax (Rate) corrects a transcription error in the Gazette publication by directing that the value appearing in the specified line be read as the corrected figure in place of the originally printed figure, an administrative amendment confined to that replacement and not altering other operative provisions of the notification.

IGST rate correction: notification amends earlier rate reference, replacing an incorrect figure with the correct one.
Corrigendum amends Notification No. 27/2018-Integrated Tax (Rate) by replacing the numeric entry "32" with "34" in the first line of the published Gazette entry, thereby correcting the printed figure in the official notification without modifying other operative provisions.

Corrigendum to CGST rate notification corrects a published entry by substituting the originally printed figure with the amended one.
Corrigendum directs that in notification No. 26/2018 Central Tax (Rate), published as G.S.R. 1263(E), the figure "32" appearing in the specified Gazette entry and line is to be read as "34", thus correcting the published CGST rate notification's operative text.

Due date extension for GST compliance under section 39(6) read with section 168, deferring the prior deadline.
Amends Notification No. 66/2018-Central Tax by substituting the earlier prescribed date with a later date, under the powers conferred by sub section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017, thereby directly replacing the deadline language in the principal notification.

Commencement of GST compensation amendment appoints the Act to come into force from an officially notified commencement date.
The Central Government, under sub section (2) of section 1 of the Goods and Services Tax (Compensation to States) Amendment Act, 2018 (34 of 2018), appoints the 1st day of February, 2019 as the date on which the provisions of that Amendment Act shall come into force by way of statutory notification.

Proviso substitution in CGST notification aligns wording with section 22 explanation, altering the operative reference and effect.
The notification substitutes the proviso's reference to sub clause (g) of clause (4) of article 279A (excluding Jammu and Kashmir) with the first proviso to sub section (1) of section 22 of the CGST Act read with clause (iii) of the Explanation, effected under section 23(2) of the Act and brought into force from 1 February 2019.

Composition scheme rate alignment with GST rules: notification substitutes turnover fractions with rule specified rate calculation.
The amendment replaces the prior wording that calculated composition tax at fractional rates of turnover with the provision that composition tax shall be "an amount of tax calculated at the rate specified in rule 7 of the Central Goods and Services Tax Rules, 2017," thereby aligning the composition scheme rates with the CGST Rules.

Joint Commissioner (Appeals) jurisdiction expanded to exercise appellate functions alongside Additional Commissioners under CGST law.
Amendment recognises the Joint Commissioner of Central Tax (Appeals), inserts that "Additional Commissioners or Joint Commissioners" may be referenced in paragraph 2, substitutes paragraph 4 with "any officer not below the rank of Joint Commissioner (Appeals)", and updates Table I and Table III to include Joint Commissioners alongside Additional Commissioners, thereby expanding the category of officers empowered to perform appellate functions under the principal notification.

Proviso substitution aligning IGST notification with Section 22 explanation, altering territorial reference and effective from February.
The notification amends the proviso to Notification No. 10/2017 by substituting the prior constitutional cross-reference with the first proviso to sub-section (1) of section 22 read with clause (iii) of the Explanation to section 22, aligning territorial applicability with the Explanation to section 22; the amendment is issued under powers in the IGST Act read with the CGST Act and is effective from the first day of February, 2019.