Common GST Electronic Portal notified for e invoice generation, listing GSTN managed sites and taking effect in January.
The notification designates ten specified websites as the Common Goods and Services Tax Electronic Portal for preparation of e invoices under the CGST Act and Rules, explains that these domains are managed by the Goods and Services Tax Network, and states that the notification takes effect from the first day of January.

Invoice Reference Number requirement mandates electronic invoicing via portal for notified taxpayers; other formats not valid.
Notified classes of registered persons must prepare invoices with particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading the information on the Common GST Electronic Portal; invoices issued otherwise by those persons will not be treated as invoices, and the standard invoice provisions will not apply to invoices prepared under this electronic invoicing mechanism.

Extension of GST return due date: GSTR-3B for registered persons in Jammu and Kashmir now due by 20 December.
Extension of the due date for furnishing FORM GSTR-3B for registered persons whose principal place of business is in Jammu and Kashmir for October, 2019: such returns shall be furnished electronically through the common portal on or before the twentieth day of December, 2019; the amendment substitutes the proviso to the first paragraph of the earlier notification and is deemed to come into force from the thirtieth day of November, 2019.

GSTR-3B filing extension for registered persons in Jammu and Kashmir allows electronic submission by the revised December deadline.
Extension permits registered persons with principal place of business in Jammu and Kashmir to furnish returns in FORM GSTR-3B for July-September, 2019 electronically through the common portal by 20th December, 2019; the notification takes effect from 30th November, 2019.

TDS return deadline for Jammu and Kashmir extended; FORM GSTR-7 returns must be filed electronically by a revised due date.
Extension requires registered persons obligated to deduct tax at source and having principal place of business in Jammu and Kashmir to furnish FORM GSTR-7 for the specified months electronically through the common portal on or before the 20th December, 2019; the notification is effective from 30th November, 2019.

Extension of return filing deadline for GSTR returns in Jammu and Kashmir grants additional time for affected registered persons.
Extension of the time limit for furnishing details of outward supplies in Form GSTR-1 is provided for registered persons whose principal place of business is in Jammu and Kashmir and who meet an aggregate turnover threshold in the preceding or current financial year; the substituted proviso prescribes an extended filing date for returns for October, 2019 and the notification is deemed to have effect from the 30th day of November, 2019.

GSTR-1 filing deadline extended for registered persons in Jammu and Kashmir for specified months under revised notification.
The proviso to the earlier notification is substituted to allow registered persons whose principal place of business is in Jammu and Kashmir and who meet the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 for the months of July to September, 2019 by the revised due date specified in the substitution; the notification is deemed to have effect from an earlier stated date and amends the prior central tax notification accordingly.

Limitation period for GST appeals clarified to start from order communication or Tribunal President's entry into office.
For computing limitation under section 112, the commencement of the prescribed periods shall be the later of the date on which the order is communicated to the person or the date on which the President or State President of the Appellate Tribunal, after its constitution, enters office, applying both to the three month appeal period and the six month period for applications by the Commissioner.

Creation of GST appellate benches notified; state and area benches established and effective on publication.
Notification under the Central Goods and Services Tax Act, issued on recommendation of the GST Council, establishes State Benches of the GST Appellate Tribunal at Aizawl (Mizoram) and Jaipur (Rajasthan), and Area Benches comprising two at Bengaluru (Karnataka) and one at Jodhpur (Rajasthan), effective from publication; issued as Notification No. 3/2019 and later superseded by a subsequent notification.

GST transition procedure requires businesses moving from Jammu and Kashmir to follow special tax-period, payment and ITC transfer rules.
Notification under section 148 requires persons whose principal place of business shifted from the State of Jammu and Kashmir to the Union territories of Jammu and Kashmir or Ladakh to follow a special transition procedure until 31 December 2019: allocate tax periods for October and November 2019, report and pay tax on supplies from 31 October 2019 in returns under section 39, and may transfer ITC from the old GSTIN to the new GSTIN by intimating jurisdictional officers, apportioning ITC by turnover ratio, and making corresponding entries in FORM GSTR-3B.

Extension of return filing deadline: Form GSTR-3B for Jammu and Kashmir October returns now due by 30 November.
An amendment to Notification No.44/2019 inserts a proviso extending the deadline for furnishing the return in FORM GSTR-3B for registered persons whose principal place of business is in Jammu and Kashmir for October, 2019; such returns must be furnished electronically through the common portal on or before 30th November, 2019, and the notification is deemed to have come into force from 20th November, 2019.

Extension of GSTR-3B return deadline for Jammu and Kashmir taxpayers allows filing via common portal by end of November.
Registered persons with principal place of business in Jammu and Kashmir are permitted to furnish their FORM GSTR-3B returns for July-September, 2019 electronically through the common portal on or before the 30th November, 2019, by substitution of the fourth proviso in the principal notification; the amendment is made under the powers conferred by the Central GST Act and Rules and is deemed to come into force from the 20th November, 2019.

Extension of GSTR-7 filing deadline: electronic filing allowed for Jammu and Kashmir withholding taxpayers for specified months.
The amendment permits registered persons required to deduct tax at source under section 51, whose principal place of business is in Jammu and Kashmir, to furnish FORM GSTR-7 electronically through the common portal for the months of July to October 2019 by an extended due date, substituting the third proviso of Notification No.26/2019-Central Tax and taking effect from 10 November 2019.

Extension of GSTR-1 filing deadline for Jammu and Kashmir registered persons permits late submission of outward-supplies form.
Amends Notification No.46/2019 by inserting a proviso permitting registered persons with principal place of business in Jammu and Kashmir who satisfy the aggregate turnover criterion to furnish FORM GSTR-1 for October 2019 by a revised due date; issued by the Commissioner under the proviso to section 37(1) read with section 168, on Council recommendation, and deemed effective from 11th November 2019.

Extension of GSTR-1 filing deadline: Jammu and Kashmir taxpayers above threshold may file July-September returns by 30 Nov.
Extension of time for furnishing outward supply details in FORM GSTR-1 is granted to registered persons whose principal place of business is in Jammu and Kashmir and whose aggregate turnover exceeds 1.5 crore rupees, permitting filing of monthly GSTR-1 for July, August and September 2019 until 30th November 2019.

Bus body building definition expanded to include building bodies on vehicle chassis, altering GST rate notification.
Amends Notification No.11/2017 by inserting an Explanation that, for the purposes of the entry, the term "bus body building" includes building of body on chassis of any vehicle falling under the First Schedule to the Customs Tariff Act chapter dealing with motor vehicles.

Bus body building defined to include construction of bodies on motor vehicle chassis for UTGST rate treatment.
The notification inserts an Explanation clarifying that for the relevant UTGST rate entry the term bus body building includes construction of a bus body on the chassis of any vehicle falling under the Customs Tariff classification for motor vehicles, thereby expanding the scope of the bus body building rate entry under the Union Territory Tax (Rate) schedule.

Bus body building now defined to include building bodies on vehicle chassis, clarifying IGST coverage.
Notification No. 25/2019 amends Notification No. 8/2017-Integrated Tax (Rate) by inserting an Explanation to serial number 26, item (ic) that, for that entry, the term "bus body building" includes building of a body on the chassis of any vehicle falling under the relevant vehicle classification in the Customs Tariff schedule.

Annual return filing relief extends deadlines for specified GST annual periods due to technical difficulties.
The Order substitutes the Explanation to the annual return provision to declare extended filing deadlines for the specified affected annual periods, permitting registered persons who could not furnish the electronically mandated annual return due to technical problems to furnish those returns by the newly prescribed final dates.

GST return reporting amendment: expanded refund statements and optional consolidated reporting relief for specified financial years.
The Seventh Amendment revises FORM GST RFD-01 by substituting Statements to standardise refund claim data for ITC accumulated from inverted tax structure, exports (with/without tax), SEZ-related supplies, deemed exports and POS changes. It amends FORM GSTR-9 and its instructions to add entries for specified financial years, permit auto-population from GSTR-2A, allow consolidated or net reporting and optional non-filling or PDF upload of specified tables for those years. FORM GSTR-9C instructions and certification text are correspondingly modified to permit specified non-filing options and certification formats.