Annual return filing deadline extended to address technical problems affecting electronic submission for the affected financial period.
The order substitutes the prescribed due date in the Explanation to the annual-return provision of the Central Goods and Services Tax Act with a later date to address technical difficulties in electronic submission, applying to registered persons required to furnish annual returns while excluding Input Service Distributors, persons under tax collection provisions, casual taxable persons and non-resident taxable persons.

State Benches of the GST Appellate Tribunal expand appellate infrastructure and decentralise GST appeal access.
Creation of State Benches and Area Benches of the Goods and Services Tax Appellate Tribunal establishes appellate infrastructure under the central GST framework. The Central Government, exercising statutory power and on the GST Council's recommendation, notified principal State Bench locations, common State Benches for grouped States and UTs, and specified Area Benches in certain States to decentralise appeal access, effective from publication in the Gazette.

Appointment procedure for GST Appellate Tribunal members: selection-committee recommendations govern appointments and service conditions.
Appointment of Tribunal members is by the Central Government or respective State Governments on recommendations of specified Selection Committees for each category; conveners for each Committee are prescribed, Committees determine their procedure, and medical fitness is required prior to appointment.

GSTR-3B filing deadline extended: general due date to 22 August, specified districts and Jammu and Kashmir to 20 September.
The notification amends a prior Central Tax notification to extend electronic filing deadlines for Form GSTR-3B for July 2019: general filing is permitted up to 22nd August 2019, while registered persons in listed districts of specified States and all registered persons in Jammu and Kashmir may file up to 20th September 2019; the amendment is effective from 20th August 2019.

Blocking and unblocking of e way bill facility deferred to a later notified commencement date under CGST provisions.
Postpones commencement of the blocking and unblocking of e way bill facility under Rule 138E by amending Notification No.22/2019 to substitute the previously notified "21st day of August, 2019" with the "21st day of November, 2019," effected by Notification No.36/2019 dated 20 August 2019.

Electrically operated vehicle supply to local authorities added to CGST rate table, altering tax treatment under the amended notification.
Amendment adds a clause inserting supply to a local authority of an electrically operated vehicle meant to carry more than twelve passengers into the CGST rate table, and defines "Electrically operated vehicle" as a road vehicle classified under the Customs Tariff that is run solely on electrical energy from an external source or batteries.

Exemption for electric buses: IGST removed on hiring electrically operated passenger vehicles supplied to local authorities.
The notification amends the IGST rate schedule by inserting clause (aa) to extend exemption to a local authority for an Electrically operated vehicle meant to carry more than twelve passengers, defining such vehicle as one under Chapter 87 of the Customs Tariff Act run solely on electrical energy from an external source or from one or more electrical batteries.

Electrically operated vehicle supply to local authorities added to UTGST rate schedule, altering GST treatment for such passenger buses.
The Union Territory Tax (Rate) notification is amended by inserting clause (aa) at serial number 22 to treat supply to a local authority of an electrically operated vehicle meant to carry more than twelve passengers under the UTGST rate framework; the instrument also defines "Electrically operated vehicle" as a Chapter 87 road vehicle run solely on electrical energy from an external source or onboard batteries, and takes effect from the date specified in the notification.

GST rate change for electric vehicles and chargers reclassifies and lowers tax treatment for EVs and charging infrastructure.
The notification inserts new UTGST schedule entries for Charger or charging station for Electrically operated vehicles and for Electrically operated vehicles, defined to include vehicles run solely on electrical energy or onboard batteries and including e-bicycles; it omits a specified Schedule II entry and excludes chargers from an existing Schedule III description, amending the principal UTGST rate notification, and comes into force on the stated commencement date.

GST reduction for electric vehicles and chargers narrows IGST classification and lowers tax burden on qualifying supplies.
The notification reduces the IGST rate for Electrically operated vehicles and for chargers or charging stations by inserting tariff entries for chargers and a defined entry for Electrically operated vehicles (including E-bicycles), omitting a prior Schedule II entry at the twelve percent rate, and amending an eighteen percent Schedule III entry to exclude chargers or charging stations for Electrically operated vehicles, with the amendments taking effect on the notification's commencement date.

GST rate reduction for electric vehicles and chargers creates lower-rate classifications and amends GST schedules, taking effect immediately.
The notification inserts a Schedule I entry for charger or charging station for Electrically operated vehicles and a Schedule I entry defining Electrically operated vehicles (including E-bicycles), omits a specified Schedule II entry, and amends Schedule III to exclude chargers or charging stations from the inductors entry, thereby reallocating these items into a lower-rate classification with the stated commencement date.

Corrigendum corrects issuing authority wording by substituting the Central Board phrase with the Government in the notification.
Corrigendum directs that in Notification No.14/2017-Central Tax (English version) at page 2, line 3, the phrase "the Central Board of Excise and Customs" be read as "the Government," limited to a textual substitution in the published Gazette entry and recorded with publication particulars and signatory.

Correction to notification: replaces 'the Central Board of Excise and Customs' with 'the Government' in English text.
Corrigendum to Notification No. 02/2017-Central Tax (19 June 2017) substitutes, in the English version on page 22 line 3, the words "the Central Board of Excise and Customs" with "the Government," thereby correcting the designated authority reference in the published notification.

Extension of CMP 08 filing deadline permits later submission for the specified quarter by substituting the earlier cutoff.
Amends a prior GST notification by substituting the cutoff date in the proviso to paragraph 2 to extend the last date for furnishing Form GST CMP-08 for the April-June 2019 quarter; the change is made under the authority of section 148 of the Central Goods and Services Tax Act on the Council's recommendation and issues as Notification No. 35/2019-Central Tax, modifying the principal notification and its subsequent amendment.

Due date extension for FORM GST CMP-08 allows later furnishing of self-assessed tax statement for the quarter under composition scheme.
An amendment inserts a proviso into the principal notification to extend the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter April-June 2019 (or part thereof), thereby changing the filing deadline specified in paragraph 2 of the earlier notification and altering the compliance timeline for composition scheme taxpayers.

Electronic ticket as tax invoice for multiplex film admissions, enabling GST compliance even without recipient details.
The amendments deem an electronic ticket for admission to cinematograph films in multiplex screens to be a tax invoice for all GST purposes even without recipient details, permit optional use by single-screen suppliers, establish electronic surrender of goods and services tax practitioner enrolment via FORM GST PCT-06 with cancellation by order in FORM GST PCT-07, extend certain record retention from two years to four years, and create application and order forms for unblocking the e-way bill generation facility under rule 138E.

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.

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-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.