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 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.

TDS return deadline extended for GSTR-7 filers in Jammu and Kashmir, requiring electronic filing by mid-November.
Extension allows registered persons required to deduct tax under section 51, whose principal place of business is in Jammu and Kashmir, to furnish returns in FORM GSTR-7 for July to September 2019 electronically via the common portal on or before the 15th November, 2019. The amendment to Notification No. 26/2019 is deemed effective from 20th September, 2019.

Extension of return filing deadline: GSTR-3B returns for Jammu and Kashmir registered persons may be filed by a notified later date.
Registered persons whose principal place of business is in the State of Jammu and Kashmir are permitted to furnish returns in FORM GSTR-3B for the months of July to September, 2019 electronically through the common portal on or before the 20th November, 2019. This amendment is effected by inserting a proviso into Notification No.29/2019 - Central Tax and is deemed to have come into force from the 20th day of September, 2019.

Extension of GSTR-1 filing deadline for Jammu and Kashmir registered persons with high turnover to a later date.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose principal place of business is in Jammu and Kashmir and whose aggregate turnover exceeds the high-turnover threshold, for each month from July 2019 to September 2019, permitting submission until 15th November 2019.

Extension of GSTR-1 filing deadline for registered persons in Jammu and Kashmir allows later submission of outward supply details.
A proviso is inserted in Notification No. 27/2019 allowing 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 for the July-September 2019 quarter in FORM GSTR-1 until 30th November, 2019; the amendment is issued under section 148 and is deemed effective from 31st October, 2019.

Jurisdictional notification: Jammu Commissionerate designated to cover Union territory of Jammu and Kashmir and Union territory of Ladakh.
Amendment substitutes the territorial entry for serial number 51 in Table II of Notification No. 02/2017-Central Tax, replacing "State of Jammu and Kashmir" with "Union territory of Jammu and Kashmir and Union territory of Ladakh," effected under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 and section 3 of the Integrated Goods and Services Tax Act, 2017, thereby defining the Jammu Commissionerate's jurisdictional scope.

Due date extension for FORM GST CMP-08: filing for July-September quarter permitted until the revised due date.
A proviso is inserted in the principal notification specifying that the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the July-September 2019 quarter, or part thereof, shall be the 22nd day of October, 2019. This amendment is made by Notification No. 50/2019 under section 148 of the CGST Act and is deemed to have come into force from the 18th day of October, 2019.

Appointment of Joint Commissioner replaces prior entry in UTGST notification, effective on Gazette publication under tax amendment.
Amendment to Notification No. 14/2018-Union Territory Tax substitutes, in the Table at Sl. No. 2 column (3), item (i) with: Dr. Puneeta Bedi, Joint Commissioner of Central Tax, Chandigarh Zone. The Central Government enacted the change under powers conferred by the Union Territory Goods and Services Tax Act, the Central Goods and Services Tax Act and the GST Rules. The amendment is effected by Notification No. 05/2019-Union Territory Tax and comes into force upon publication in the Official Gazette.

Pre-notice tax intimation: compulsory communication of ascertained tax liability and opportunity for pre-show-cause submissions or payment.
The amendments clarify that suspended registrants "shall not make any taxable supply" by prohibiting issuance of tax invoices and non-charge of tax, provide that revocation invokes section 31(3)(a) and section 40 procedures for supplies during suspension, cap input tax credit claimed for non-uploaded supplier details at 20% of eligible credit supported by supplier uploads, require GSTR-3B filing where GSTR-1/GSTR-2 deadlines are extended, mandate refund disbursement on consolidated payment advice, allocate 50% of Fund receipts for GST publicity subject to conditions, and introduce FORM GST DRC-01A to communicate ascertained tax/interest/penalty and allow pre-notice submissions or partial payment.

Extended filing dates for GST returns protect Jammu and Kashmir taxpayers who filed specified GSTR forms within revised deadlines.
The amendment revises an operative date and inserts clauses providing extensions of filing deadlines for registered persons whose principal place of business is in the State of Jammu and Kashmir. Relief applies where specified forms were furnished electronically through the common portal by the prescribed extended cut-off dates: FORM GSTR-1 for outward supplies (August, 2019) for taxpayers above the stated turnover threshold; FORM GSTR-7 for July and August, 2019 for persons required to deduct tax at source; and FORM GSTR-3B for July and August, 2019.

Optional annual return filing for small taxpayers allows deemed furnishing when return not filed by the due date.
Registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return before the due date are permitted, for specified financial years, to opt to furnish the annual return under the statutory provision read with the relevant rule, and where they have not furnished the return before the due date the return shall be deemed to be furnished on the due date.

Due date for GSTR-1 extended for large taxpayers monthly filings, with regional staggered deadlines and later notification for related returns.
Extends the deadline for furnishing details of outward supplies in Form GSTR-1 by registered persons above the prescribed aggregate turnover threshold for each month from October 2019 to March 2020 to the eleventh day of the succeeding month, with specified regional adjustments for certain States and Union territories; time limits under sub-section (2) of section 38 for those months will be notified subsequently.

GSTR-1 filing schedule: special quarterly deadlines set for small turnover registered persons, with a regional extension.
Notification requires registered persons below the notified aggregate turnover threshold to furnish outward-supply details in FORM GSTR-1 quarterly: October-December 2019 by 31 January 2020 and January-March 2020 by 30 April 2020, with an extended October-December 2019 deadline of 24 March 2020 for persons based in the erstwhile State/Union territory of Jammu and Kashmir or the Union territory of Ladakh; the time limit for furnishing related monthly returns for October 2019-March 2020 is to be notified later.

GSTR-3B filing deadlines set with staggered regional and turnover-based extensions; payment via electronic ledgers required.
Specifies that FORM GSTR-3B for October 2019 to March 2020 is to be furnished electronically through the common portal generally on or before the twentieth day of the succeeding month, subject to multiple provisos granting later filing dates for specified States, Union Territories and for taxpayers below a turnover threshold; and mandates that tax, interest, penalty, fees or other amounts must be discharged by debiting the electronic cash or credit ledger not later than the last date for furnishing the return.

Exclusion from composition scheme: manufacturers of aerated water removed from composition eligibility, altering GST tax treatment.
Amendment excludes manufacturers of aerated water from composition scheme eligibility by inserting an "Aerated Water" entry into the notification's table, thereby removing such manufacturers from the scope of the Central GST composition scheme and changing statutory eligibility through modification of the notified list.

Grant of alcoholic liquor licence not treated as supply for GST purposes; licence and application fees not taxable.
The Central Government notifies that the service by way of grant of alcoholic liquor licence, against consideration (licence fee, application fee or by any other name) provided by State Governments in their capacity as public authorities shall be treated neither as a supply of goods nor a supply of service, and that no GST is leviable on such licence or application fees payable for alcoholic liquor for human consumption; the notification is given retrospective effect subject to a no-refund condition for central tax collected.

Grant of liquor licence not a supply - licence and application fees excluded from GST when charged by the State.
Grant of alcoholic liquor licences by State Governments, where consideration is received as a licence fee or application fee by whatever name, is neither a supply of goods nor a supply of service for purposes of the Union Territory Goods and Services Tax Act read with the Central Goods and Services Tax Act; this implements the GST Council recommendation excluding licence and application fees for alcoholic liquor from GST when undertaken by the State as a public authority, and the notification has retrospective effect subject to a bar on refunds of tax already collected.