Concessional CGST rates extended to HELP/OALP hydrocarbon projects; reduced tax rate option allowed for mutilated non serviceable goods.
Amendment extends concessional CGST treatment to petroleum and coal bed methane operations under HELP and OALP by adding those activities to eligible supplies, and permits recipients or transferees to opt to pay tax at a reduced rate on goods disposed of in non serviceable form after mutilation, subject to production of a certificate from a duly authorised officer confirming non serviceability and mutilation before disposal; effective 1 October 2019.

Concessional IGST rates extended to petroleum and coal bed methane projects, with tax option for non-serviceable goods.
Extends concessional IGST rates to petroleum operations and coal bed methane operations under HELP or OALP and permits, at the option of the recipient or transferee, payment of tax at 18 per cent on transaction value where supplied goods are disposed of in non-serviceable form after mutilation, subject to production of a certificate from a duly authorised officer confirming non-serviceability and prior mutilation; effective 1 October 2019.

Concessional UTGST for petroleum operations under HELP/OALP; reduced tax option permitted for mutilated, non-serviceable disposals.
The notification extends concessional UTGST coverage to petroleum operations and coal bed methane operations under HELP and OALP by inserting them as an eligible item, and inserts a proviso permitting the recipient or transferee to pay tax at a reduced rate on transaction value for goods disposed in non-serviceable form after mutilation, subject to production of a certificate from a duly authorised officer of the Directorate General of Hydro Carbons to the Deputy or Assistant Commissioner of Central or State Tax having jurisdiction; effective 1 October 2019.

GST exemption for dried tamarind and biodegradable leaf, flower and bark plates and cups expands covered supplies.
The Central Government amends Notification No.2/2017-Central Tax (Rate) under section 11(1) of the CGST Act to insert Schedule entries exempting dried tamarind and plates and cups made of leaves, flowers or bark, by adding specified serial numbers and tariff descriptions; the amendment takes effect on the first day of October, 2019 and is published as Notification No.15/2019-Central Tax (Rate).

IGST tariff amendment adds dried tamarind and plates/cups made of leaves, flowers or bark to the notified schedule.
The notification amends the IGST rate schedule by inserting entries for tamarind, dried and for plates and cups made of leaves, flowers or bark, thereby classifying these items within the Integrated GST tariff schedule through modification of Notification No.2/2017-Integrated Tax (Rate).

GST exemption for dried tamarind and leaf/flower/bark plates and cups following amendment to UTGST rates.
Amends the Union Territory GST (Rate) notification No.2/2017 by inserting Schedule entries to include tamarind, dried (0813) and plates and cups made of leaves/flowers/bark (chapter 46), effected under sub-section (1) of section 8 of the Union Territory GST Act, with the amendment coming into force on 1st October, 2019.

CGST rate amendments specify revised tax rates and schedule changes for various goods, implementing GST Council recommendations.
This notification amends the principal CGST Rate schedule to specify revised Central Goods and Services Tax rates and to alter tariff classifications for numerous goods. It effects omissions, substitutions and insertions across Schedules I-VI-adding, deleting and redefining entries such as marine fuel, woven bags, wet grinders, multiple rail vehicles and parts, caffeinated beverages, certain motor vehicles for persons with orthopedic disability, and revisions to precious and synthetic stone descriptions-and prescribes an effective commencement date.

IGST rate changes: amended tariff entries and schedule reallocations take effect, altering taxable rates and product classifications.
Amendment reconfigures IGST rates by substituting, omitting and inserting tariff entries in Schedules I-VI of the principal notification to specify revised taxable classifications and corresponding integrated tax rates, including additions for marine fuel, wet grinders, certain bags, multiple railway headings, caffeinated beverages, revised motor vehicle specifications with disability certification condition, and revised precious and synthetic stone descriptions; changes take effect on the commencement date stated in the notification.

UTGST rate amendments reclassify specified goods and add new commodity entries, altering applicable tax rate bands.
The notification amends the principal UTGST rate notification by omitting, substituting and inserting tariff entries across multiple Schedules to reassign specified goods into revised UTGST rate bands, add new commodity descriptions such as caffeinated beverages and marine fuel, reclassify certain packaging and textile items, and insert comprehensive entries for railway rolling stock and parts.

Place of supply rules designate recipient location for specified cross border pharmaceutical R&D and transport maintenance services.
Notification under section 13(13) IGST fixes the place of supply as the location of the recipient for specified pharmaceutical research and development services supplied from taxable to non taxable territory, subject to contract between provider and recipient and fulfilment of export of services conditions except one excluded sub clause; it likewise fixes the place of supply as the recipient's location for maintenance, repair or overhaul services related to aircraft and to ships supplied for business use.

Compensation cess refund disallowed for inverted duty on tobacco and substitutes, restricting claims for unutilised input tax credit.
No refund of unutilised compensation cess shall be allowed where credit accumulated because the compensation cess rate on inputs is higher than on outputs, in respect of goods under Chapter 24 (tobacco and manufactured tobacco substitutes); interpretation follows the First Schedule to the Customs Tariff Act, 1975 and the notification is framed under the specified provisions of the CGST Act and the GST (Compensation to States) Act.

Compensation cess amendment adds caffeinated beverages to schedule and revises motor vehicle classifications with disability certification condition, effective October.
The notification amends the Compensation Cess schedule to insert Caffeinated Beverages, revise several motor vehicle descriptions and tariff entries, and prescribe a conditional certification requirement for diesel vehicles intended for persons with orthopedic physical disability; these amendments take effect on the first day of October, 2019.

Commencement of CGST Fourth Amendment provisions brings specified rules into force from the appointed date.
The Central Government, under the power conferred by section 164 of the Central Goods and Services Tax Act, 2017, appoints the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, referencing the prior amendment notification and publishing the commencement by formal gazette notification.

Late fee waiver for specified GST returns granted if returns filed within prescribed extended dates.
Waiver of late fee is granted under the Act for specified classes of registered persons who furnish electronically specified GST returns (notably FORM GSTR-1 and FORM GSTR-6 for July 2019) on the common portal within the extended filing dates. The relief applies to persons with principal places of business in listed districts of certain States meeting the aggregate turnover threshold and includes separate extended windows and additional relief for taxpayers and deductors in Jammu and Kashmir as reflected in the inserted amendments for specified forms and months.

TDS compliance: extension granted for furnishing GSTR-7 returns for affected districts and Jammu and Kashmir.
The Commissioner amends the prior notification to allow registered persons required to deduct tax at source under section 51 to furnish FORM GSTR-7 for July, 2019 electronically through the common portal, by an extended date, where their principal place of business is in specified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand, or in the State of Jammu and Kashmir, citing sub-section (6) of section 39 read with section 168 and rule 66 of the Central Goods and Services Tax Rules, 2017.

Commencement of Section 103: Finance Act provision activated under delegated authority via central government notification.
The Central Government, exercising the power under sub section (2) of section 1 of the Finance (No. 2) Act, 2019, designates the operative date for bringing Section 103 into force by issuing Notification No. 39/2019 through the Ministry of Finance and the Central Board of Indirect Taxes and Customs.

Waiver of FORM ITC-04 filing for earlier periods, but outstanding job-worker challans must be reported in the subsequent quarter.
Notification exempts a class of registered persons from furnishing FORM ITC-04 for July 2017-March 2019, subject to a requirement to report all challans for goods dispatched to a job worker that were not received back or not supplied from the job worker's place of business as on 31 March 2019; those challan details must be entered in serial number 4 of FORM ITC-04 for the April-June 2019 quarter.

Form reference correction: notification updates form name to DRC 03 replacing ITC 03 in UTGST rate notification.
Corrigendum to the UTGST rate notification substitutes references to FORM GST ITC-03 with FORM GST DRC-03 at specified pages and lines of the published Gazette notification, limiting the change to a textual correction of the form designation without altering the substantive rate provisions.

Corrigendum to IGST notification: replaces incorrect form reference with correct form designation, ensuring accurate compliance references.
Corrigendum to Notification No. 03/2019-Integrated Tax (Rate) substitutes "FORM GST ITC-03" with "FORM GST DRC-03" at page 108, line 29, and at page 112, line 46 of the Gazette publication, effecting a textual correction to the published notification without altering substantive tax provisions.

Form reference correction: replaces FORM GST ITC-03 references with FORM GST DRC-03 across the notification.
Corrigendum to Notification No.03/2019 corrects two instances in the published notification by substituting FORM GST DRC-03 for the erroneously recorded FORM GST ITC-03 at the specified page and line locations.