GST rate notification amendment revises 'gold' to 'gold, silver, platinum', replaces heading reference and updates definition.
The notification amends a State GST rate notification by substituting "gold" with "gold/silver/platinum", replacing the citation "heading 7108" with "Chapter 71", and substituting clause (d) of the Explanation to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendment takes effect on the 1st October, 2019.

Annual return filing extension under GST addresses electronic compliance difficulties for specified financial periods.
Extension of the annual return filing timeline under the Uttarakhand Goods and Services Tax framework addresses technical difficulties in electronic furnishing of returns. The substituted explanation under section 44 provides that the annual return for 1 July 2017 to 31 March 2018 shall be furnished on or before 31 December 2019, and the annual return for 1 April 2018 to 31 March 2019 shall be furnished on or before 31 March 2020. The measure operates as a removal-of-difficulties order for the identified financial periods.

Time-bar for appeals clarified: appeal and application periods begin on communication or tribunal President entering office.
For computing limitation periods under section 112, the start of the three months and six months periods shall be the later of the date of communication of the order or the date on which the President or State President of the Appellate Tribunal, after its constitution under section 109, enters office.

GST procedural amendments tighten input tax credit, suspension handling, refunds, return filing, and pre-notice liability intimation.
Amendment of the Uttar Pradesh Goods and Services Tax Rules, 2017 revises procedures for suspended registrations, input tax credit, return filing, practitioner examination, refunds, consumer welfare fund utilisation, transitional deadlines, and pre-notice tax intimation. It clarifies that during suspension a registered person shall not issue tax invoices or charge tax, applies specified supply and return provisions after revocation of suspension, and caps input tax credit on invoices or debit notes not uploaded by suppliers. The amendment also introduces FORM GST DRC-01A for communication of ascertained tax, interest, and penalty before issue of notice, with provision for partial payment or submissions.

Delegation of powers amended: Schedule updated to add Rule 138E, altering delegated authority under Maharashtra GST.
The Commissioner amends the earlier delegation Order by inserting a new serial entry for Rule 138E into the Schedule after the existing second serial entry, under powers conferred by the Maharashtra Goods and Services Tax Act, with effect from 21st November 2019, thereby updating the list of delegated provisions.

Delegation of powers expanded by inserting an additional rule, amending Deputy Commissioner authority under Maharashtra GST.
Amendment inserts an additional entry into the Schedule to the Commissioner's delegation Order dated 7 April 2018, effective 21 November 2019, adding Rule 138E after the third serial entry in column (c), thereby expanding delegated powers of the Deputy Commissioner under the Maharashtra Goods and Services Tax Act, 2017.

Delegation of Powers: adds Rule 138E to Maharashtra GST delegation order, expanding Assistant Commissioner authority.
The Commissioner of State Tax amends Order No. D.C. (A&R)-2/GST/PWR/Section/2017-18/ADM-8 (dated 7 April 2018) to insert, in the Schedule under column (c) after Sr. No. 3, a new serial entry identifying Rule 138E as a delegated item; the amendment is issued under the powers conferred by the Maharashtra GST Act and takes effect from 21 November 2019.

Annual return filing extension granted for specified GST periods, adjusted deadlines to remedy technical issues.
The order substitutes the Explanation to section 44 to declare that the annual return for 1 July 2017 to 31 March 2018 shall be filed by 31 December 2019 and the annual return for 1 April 2018 to 31 March 2019 shall be filed by 31 March 2020; the order is effective retrospectively from 14 November 2019 to address technical difficulties in electronic filing by registered persons.

GST return and refund form amendments expand reporting options and standardise refund statement disclosures for affected fiscal years.
The amendment substitutes and inserts multiple Statements in FORM GST RFD-01 to standardise refund claim fields for accumulated ITC, exports, SEZ supplies and deemed exports; revises FORM GSTR-9 to add fiscal-year specific entries and grant optional consolidated/net reporting for FY 2017-18 and FY 2018-19; and amends FORM GSTR-9C instructions and certification text to permit optional non-filing of several tables or alternative reporting (with adjustments to Table 5O), while preserving audit annexure requirements.

GST return filing due date extended for FORM GST CMP-08 for the July to September 2019 quarter.
The Uttar Pradesh Government amended the earlier GST notification by inserting an additional proviso in paragraph 2. The amendment extended the due date for furnishing FORM GST CMP-08, containing details of payment of self-assessed tax, for the quarter July 2019 to September 2019, or part thereof, to 22 October 2019. The notification was given retrospective effect from 18 October 2019.

GST exemption schedule amended to add dried tamarind and leaf-based plates and cups from an earlier effective date.
The Uttar Pradesh Goods and Services Tax exemption schedule is amended by inserting two additional entries. Tamarind dried is added as a new item under Serial No. 57A, and plates and cups made from leaves, flowers or bark are added as a new item under Serial No. 114C. The amendment operates under the power to grant exemptions by notification and is stated to take effect retrospectively from 1 October 2019.

GST exemption entries amended to widen nil-rate treatment for sports-related services, warehousing services, and specified registration thresholds.
GST exemption entries under the Uttar Pradesh Goods and Services Tax framework are amended to link the turnover threshold to exemption from registration, insert nil-rate entries for services connected with Fe de ration Internationale de Football Association and the FIFA U-17 Women's World Cup 2020, and add a nil-rate entry for right to admission to events under that tournament. The notification also extends nil-rate treatment to storage or warehousing of specified agricultural produce, includes Bangla Shasya Bima, and makes related entry-specific textual and year substitutions, with retrospective effect from 1 October 2019.

Designation of Proper Officers under GST Act ensures specified officer cadres handle registration, assessment, enforcement.
The notification under the Andhra Pradesh GST Act designates proper officers for statutory functions, specifying minimum officer cadres for registration, post registration verification, assessment, scrutiny, provisional assessment, refund processing, inspection, search and seizure, enforcement actions, recovery, penalties and departmental appeals; and assigns officers entrusted with enforcement or in the Chief Commissioner's office to undertake specified investigatory and administrative duties.

Appeal time-limits clarified: commencement begins from order communication or when the Appellate Tribunal State President assumes office.
The Order clarifies that, where the Appellate Tribunal has not been constituted, the start of the three months period for appeals under sub section (1) of section 112 and the six months period for applications under sub section (3) of section 112 shall be the later of the date of communication of the order or the date on which the State President of the Appellate Tribunal, after constitution under section 109, enters office.

Limitation for GST appeals adjusted: appeal period begins on communication or when Appellate Tribunal President assumes office.
The Order prescribes that for calculating the filing periods under Section 112(1) and Section 112(3) the start of the limitation shall be the later of the date of communication of the impugned order or the date on which the President or State President of the Appellate Tribunal, after its constitution, enters office.

Definition of bus body building expanded to include bodies built on chapter 87 vehicle chassis, altering GST classification scope.
Amendment to Notification No. 11/2017 inserts an Explanation to item (ic) at serial 26: for this entry, "bus body building" includes building of body on chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975. The change is made under sub-section (3) of Section 11 of the Himachal Pradesh GST Act, 2017 and comes into force with effect from 22nd November, 2019.

State representative designation for Appellate Authority for Advance Ruling updated to a Commissioner-level appointee effective immediately.
Amendment substitutes clause (a) of Notification No. 1639-F.T. to designate the Commissioner of State Tax as the State representative to the Appellate Authority for Advance Ruling, enacted under the powers conferred by the applicable goods and services tax rules and effective immediately.

Limitation for GST appeals: appeal period starts from either order communication or tribunal president entering office.
For computing the three month appeal period under sub-section (1) and the six month period under sub-section (3) of section 112, the start date is the later of the date of communication of the order or the date on which the President or State President of the Appellate Tribunal, after its constitution under section 109, enters office; the Order is deemed issued on the stated deemed date.

Limitation period for GST appeals runs from order communication or Tribunal President's assumption of office, whichever is later.
Clarifies that for appeals under subsection (1) of section 112 the three month period, and for applications under subsection (3) the six month period, shall start from the later of the date the order is communicated or the date on which the President or State President of the Appellate Tribunal, after its constitution under section 109, enters office.

Due date for furnishing FORM GSTR-1 established for small taxpayers, setting quarter end filing deadlines and subsequent notifications.
Prescribes special quarterly due dates for furnishing FORM GSTR-1 by registered persons below the notified turnover threshold, requiring submission of outward supply details for the October-December quarter by the end of January and for the January-March quarter by the end of April, with subsequent notification of related monthly furnishing time limits in the Official Gazette.