Integrated GST exemption for airport duty-free retail sales to departing international tourists, removing IGST on qualifying supplies.
Exempts from integrated tax any supply of goods by a retail outlet located in the departure area of an international airport beyond immigration counters to an outgoing international tourist, removing the integrated tax leviable under section 5 of the Integrated Goods and Services Tax Act. "Outgoing international tourist" is defined as a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes. The notification specifies its territorial and transactional scope and states its commencement date.

Tax-free retail refunds entitlement for departure-area airport outlets permits refund of union territory tax on inward supplies.
Retail outlets in the departure area of an international airport beyond immigration counters making tax-free supplies to outgoing international tourists are specified as entitled to claim refund of applicable union territory tax paid on inward supplies, subject to the conditions in rule 95A of the Central Goods and Services Tax Rules, 2017; "outgoing international tourist" means a non-resident staying not more than six months for legitimate non-immigrant purposes.

Tax refund entitlement for airport duty free retailers limited by rule 95A and definition of outgoing international tourist.
Retail outlets in the departure area of an international airport beyond immigration counters that make tax free supplies to an outgoing international tourist are specified as entitled to claim refund of central tax paid on inward supplies, subject to the conditions in rule 95A of the Central Goods and Services Tax Rules, 2017; an outgoing international tourist is defined as a non resident entering for a stay not exceeding six months for legitimate non immigrant purposes.

Tax-free retail outlets entitled to IGST refund for goods sold to outgoing international tourists, subject to prescribed conditions.
Specifies retail outlets in the international airport departure area beyond immigration that supply goods tax free to outgoing international tourists as entitled to claim refund of applicable integrated tax paid on inward supply of those goods, subject to the conditions in the Central Goods and Services Tax Rules and the prescribed procedural and documentary requirements. "Outgoing international tourist" is defined as a person not normally resident in India entering for a short non immigrant stay.

Compensation cess exemption for airport duty free sales to outgoing international tourists removes cess liability on eligible supplies.
Exempts from the goods and services tax compensation cess any supply of goods by a retail outlet in the departure area of an international airport beyond immigration counters when supplied to an outgoing international tourist, defined as a non resident person visiting for up to six months for legitimate non immigrant purposes; the exemption is effected under the Compensation to States Act and the Central GST Act and operates from the notified commencement date.

Annual return filing deadline extended to accommodate electronic filing difficulties for affected registered persons.
The Order amends the Explanation to the statutory annual-return provision by substituting the previously specified cutoff date with a later date to accommodate registered persons who could not furnish the annual return electronically for the period 1 July, 2017 to 31 March, 2018 due to technical problems, applying to those ordinarily required to file electronically and excluding categories already excluded by the provision.

Extension of FORM GST ITC-04 filing deadline: returns for goods moved to/from job workers allowed until 31 August 2019.
Extension of the time limit is granted for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker in respect of the period July 2017 to June 2019, with the due date extended to 31 August 2019; the notification supersedes the earlier notification of 28 March 2019 to the extent inconsistent, without affecting prior actions.

Bank account furnishing requirement for new GST registrants-non-compliance added as actionable and forms updated.
The amendment inserts rule 10A requiring most newly registered persons to furnish bank account details on the common portal within a prescribed period, adds non-compliance as a ground for action, deems Kerala Flood Cess excluded from taxable value under rule 32A, permits QR code requirements for invoices by notification, replaces "payment advice" terminology with "payment order", enables intra-electronic-ledger transfers via FORM GST PMT-09, establishes refund procedure for airport retail outlets in rule 95A and revises multiple forms and timelines accordingly.

Exemption for OIDAR services suppliers - annual return and reconciliation statement obligations not required for specified nonresident suppliers.
Suppliers of online information and database access or retrieval services supplied from a place outside India to unregistered persons in India are notified as a class of registered persons supplying OIDAR services. Those notified persons are exempted from furnishing the annual return in Form GSTR-9 and the reconciliation statement in Form GSTR-9C under the Central Goods and Services Tax Act and Rules.

Due date for GSTR-3B filing set monthly with specified extended deadlines for certain districts and Jammu and Kashmir.
Specifies that FORM GSTR-3B for July-September 2019 is to be furnished electronically through the common portal ordinarily on or before the twentieth day of the month succeeding the relevant month, with specified extended deadlines for July 2019 and for registered persons in listed districts and States including Jammu and Kashmir as modified by later notifications. It also mandates that registered persons discharge their tax liability by debiting the electronic cash or credit ledger no later than the last date for furnishing the return.

Extension of GSTR-1 filing deadline for large registered persons; returns may be furnished by the eleventh day after each month.
Due date for furnishing outward supplies in FORM GSTR-1 for registered persons above the aggregate turnover threshold for July-September 2019 is extended so that each month's GSTR-1 may be filed by the eleventh day of the month following the relevant month; a separate provision sets an alternative later deadline for persons with principal place of business in the erstwhile State of Jammu and Kashmir; timelines for other return filings for those months will be notified later.

GSTR-1 filing deadline established for eligible small taxpayers to submit quarterly outward-supply details under special procedure.
Registered persons with aggregate turnover up to 1.5 crore must furnish outward supply details in FORM GSTR 1 for July-September, 2019 by 31 October, 2019; a substituted proviso extends the filing time for taxpayers with principal places of business in the erstwhile State of Jammu and Kashmir until 24 March, 2020. Time limits for returns under section 38(2) and section 39(1) for July-September, 2019 will be notified later.

TDS return extension in FORM GSTR-7 granted, with later electronic filing deadlines for specified districts and territories.
The Commissioner extends the time for furnishing returns in FORM GSTR-7 by persons required to deduct tax at source under the Act, superseding earlier notifications and prescribing later electronic filing dates. The extension applies under sub section (3) of section 39 read with rule 66 of the Central Goods and Services Tax Rules, with additional provisos prescribing differentiated deadlines for specified districts, States and Union territories and with subsequent insertions and substitutions amending months and last filing dates.

Amendment of notification effective date postpones the notified commencement to a later specified date for administrative reasons.
Amendment revises the commencement date of the principal Central Tax notification by substituting the originally specified date with a later date, thereby deferring the entry into effect of the measures announced in that notification; the amendment is made under the statutory powers of the Central GST framework and issued on the Council's recommendation.

Appellate Authority for Advance Ruling constituted for specified Union territories, prescribing two member composition and superseding prior notification.
Notification constituting the Appellate Authority for Advance Ruling for specified Union territories by naming a two member composition for each territory- a Chief Commissioner of Central Tax for the relevant zone and the Union territory GST/excise or taxation head-superseding the earlier notification and taking effect on publication in the Official Gazette.

Amendment to UTGST notification: substitution of designated officers' entries, effective upon publication in the official Gazette.
The notification amends Notification No. 14/2018-Union territory Tax by substituting, in the Table, Sl. No. 1 item (ii) with Ms. Nidhi Sarohe as Joint Commissioner (UTGST), Andaman and Nicobar Islands, and Sl. No. 4 item (ii) with Shri Nilesh Nishikant Gurav as Deputy Commissioner (UTGST), Dadra and Nagar Haveli; the amendment is made under the cited GST provisions and comes into force on publication in the official Gazette.

Extension of GSTR-3B due date for specified Odisha districts permits later electronic filing through the common portal.
The amendment inserts a proviso extending the filing deadline for GSTR-3B returns for April 2019 for registered persons whose principal place of business is in specified Odisha districts, requiring electronic submission through the common portal by the extended deadline and modifying an earlier Central Tax notification.

Extension of GSTR 1 filing deadline for registered persons in specified districts; April returns now due by 10 June.
The notification inserts a proviso to extend the deadline for furnishing FORM GSTR 1 for April 2019: registered persons whose principal place of business is in specified districts must furnish details of outward supplies electronically through the common portal on or before the 10th June, 2019.

Extension of option deadline: promoters granted additional time to opt for earlier UTGST rates with input tax credit.
Amendment to Notification No. 11/2017-Union Territory Tax (Rate) replaces the date "10th" by "20th" in the Table (serial no. 3, items (ie) and (if)) and in both places in Annexure IV, thereby extending the deadline for promoters to opt to pay tax at the earlier UTGST rates with input tax credit, effected under specified provisions of the UTGST Act and the Central GST Act and published as Notification No. 10/2019-Union Territory Tax (Rate).

Extension of option to pay tax at previous GST rates with input tax credit through amendment to notification.
The notification amends Notification No.11/2017-Central Tax (Rate) by substituting "10th" with "20th" in the Table at serial number 3 (items (ie) and (if)) and in Annexure IV, thereby extending the last date for promoters to exercise the option to pay tax at the earlier GST rates with input tax credit.