Limitation period for GST appeals clarified: time begins either on order communication or when tribunal president takes office.
Clarifies that where the Appellate Tribunal is not yet constituted, the limitation period for filing appeals or Commissioner-initiated applications begins on the later of the date the order is communicated or the date the President or State President of the Appellate Tribunal enters office after its constitution.

Limitation period for appeals adjusted to begin from communication or tribunal president's assumption of office.
Clarifies that, for computing the limitation periods under Section 112 of the Tamil Nadu GST Act where the Appellate Tribunal is not yet constituted, the prescribed appeal or application period shall commence on the later of the date the order is communicated to the person or the date on which the President or State President of the Appellate Tribunal enters office after its constitution.

Delegation of powers to State Tax Officers enables exercise of specified Maharashtra GST Act and Rules functions under Commissioner authorization.
Delegation assigns specified powers and duties of the Commissioner under the Maharashtra Goods and Services Tax Act and corresponding Rules to State Tax Officers as proper officers for the listed provisions. Delegated authority is exercisable only within territorial jurisdiction, upon authorization by the Commissioner or an empowered officer, and subject to conditions or restrictions the Commissioner may impose.

Appeal limitation: appeal and Commissioner applications may be filed after Appellate Tribunal President assumes office, extending start date.
For purposes of section 112, the three month appeal period and the six month Commissioner application period commence on the later of the date the order is communicated or the date on which the President or State President of the Appellate Tribunal assumes office after the Tribunal's constitution, thereby preserving filing rights where tribunal formation has delayed the ability to file within the original time limits.

Limitation period extension for GST appeals: start date is the later of order communication or tribunal president assuming office.
For appeals under sub-section (1) of section 112 and applications under sub-section (3) of section 112, the commencement of the prescribed limitation 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.

Bus body building definition expanded to include building bodies on chassis of vehicle categories listed under customs tariff.
Insertion adds an Explanation to item (ic) against serial number 26 of Notification No. 11/2017 State Tax (Rate), defining bus body building to include building of a body on the chassis of any vehicle falling under chapter 87 of the First Schedule to the Customs Tariff Act, 1975.

Intrastate e-Way Bill exemption applies to movements within the territory, subject to carrying prescribed tax documents.
No e-Way Bill is required for transport of any goods where movement both commences and terminates within the Union Territory, provided the person in charge of the conveyance carries prescribed documents such as the tax invoice, bill of supply, voucher, delivery challan or bill of entry; the notification supersedes prior notifications and remains in force until 20th December, 2019 unless earlier revoked.

Designation of Proper Officers under AP GST Act defines officer cadres authorised for registration, assessment, enforcement and recovery powers.
The Chief Commissioner partially modifies prior notifications to designate specific officer cadres under the Andhra Pradesh Goods and Services Tax Act, 2017 as "Proper Officers" for defined functions. The order allocates registration, verification, assessment (including provisional and summary), refunds, inspections, searches, seizures, authorisations to intercept conveyances, enforcement actions, penalty imposition and recovery powers to officers such as AC(ST), Dy. AC, JC[ST], GSTO, DC ST (Audit) and officers in the CCST office entrusted with enforcement.

GST reporting options expanded; amended refund and reconciliation forms allow optional consolidated reporting and uploads for affected years.
The amendment revises FORM GST RFD-01 statements to record refunds across multiple categories including ITC from inverted duty structures, exports, SEZ supplies and deemed exports, inserts Statement 4A for SEZ refunds by SEZs on DTA supplies, and amends FORM GSTR-9 and FORM GSTR-9C instructions to permit optional consolidated reporting (net of credit/debit/amendments), uploading of signed PDF schedules in GSTR-9C without mandatory auditor certification in specified cases, and modified certification formats and reconciliation reporting requirements.

Extension of Annual Return deadlines under GST: deadlines adjusted for initial implementation periods due to technical issues.
The Order substitutes the Explanation to section 44 to declare that the annual return for 1 July 2017-31 March 2018 shall be furnished on or before 31 December 2019, and the annual return for 1 April 2018-31 March 2019 shall be furnished on or before 31 March 2020, addressing technical difficulties in electronic filing and applying to registered persons required to file annual returns under sub section (1) of section 44, subject to the sub section's exclusions.

Electronic filing of GSTR-3B required; July returns must be submitted through the common portal by the prescribed deadline.
Amendment inserts a proviso requiring electronic filing of FORM GSTR-3B for July, 2019 through the common portal by the prescribed deadline; the change modifies Notification No. 29/2019-State Tax under delegated statutory powers and takes effect from 20th August, 2019.

Bus body building defined to include building bodies on chassis of vehicles covered by the Customs Tariff schedule.
Amendment inserts an Explanation defining bus body building to include building of body on chassis of any vehicle falling under the vehicles chapter in the First Schedule to the Customs Tariff Act, 1975, thereby clarifying the scope of the entry at serial number 26, item (ic) in the Haryana GST notification.

Annual return filing extension allows delayed electronic filing for specified past financial periods under GST provisions.
The Order substitutes the Explanation to Section 44, declaring that the annual returns for the two specified past financial periods shall be furnished by newly prescribed final dates, thereby extending the electronic filing deadlines for registered persons affected by technical difficulties and clarifying that certain categories remain excluded from the annual return requirement.

State tax exemption for goods supplied to FAO projects, subject to certification of quantity, description, and intended use.
Exemption from State tax applies to all goods supplied to the Food and Agricultural Organisation of the United Nations for specified projects, subject to certification of the quantity, description, and intended use of the goods in execution of those projects. The exemption covers tax otherwise leviable under section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017, and is deemed effective from 1 October 2019.

Extension of filing deadline for annual GST returns permits delayed submission due to technical issues under removal of difficulty powers.
The order uses Removal of Difficulty powers to extend final dates for furnishing annual returns and reconciliation statements in FORM GSTR-9 and FORM GSTR-9C, noting that technical problems prevented registered persons from electronically filing annual returns for the 2017-18 and 2018-19 periods, and thereby adjusts the compliance timeline to allow completion of electronic filing.

GST reporting changes: options to simplify past-year disclosures, refund statement formats and upload of reconciliations.
The amendment restructures FORM GST RFD-01 Statements to standardise refund particulars across refund types (including ITC due to inverted structure, export refunds, SEZ-related refunds, deemed exports and PoS changes) and revises FORM GSTR-9 and its instructions to permit optional simplified reporting for prior-year transitional disclosures, auto-population of certain data, and uploading of signed PDF reconciliations in FORM GSTR-9C without CA certification.

Bus body building definition clarified to include building bodies on vehicle chassis, broadening scope of GST entry.
The Government amended the Goa GST rate notification by inserting an Explanation that, for the relevant entry, the term "bus body building" includes building of body on the chassis of any vehicle falling under chapter 87 of the Customs Tariff Schedule. The amendment is made to Notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) at the Table against serial number 26, item (ic), and is declared to have effect from 22-11-2019.

Definition of bus body building now includes building on chassis of Chapter 87 vehicles, with retrospective application.
The notification inserts an Explanation to Notification No. 11/2017-State Tax (Rate) clarifying that the term "bus body building" includes building a body on the chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975, and states that this amendment is deemed to have come into force from the specified earlier date.

Notification date amendment shifts effective date to 21st November 2019 for Telangana GST notification issued.
The State Government amends the earlier notification by substituting the figures, letters and words "21st day of August, 2019" with "21st day of November, 2019" in G.O. Ms No. 77 under the Telangana Goods and Services Tax Act, 2017, effectuated by the Revenue (CT-II) Department pursuant to section 164 on the GST Council's recommendation.

Extension of compliance deadline under Telangana GST notification adjusts the operative timetable by formal amendment.
Amendment substitutes the deadline in the proviso of paragraph 2 of the earlier notification with a new calendar date, thereby modifying the operative compliance timetable under the Telangana Goods and Services Tax framework; the change is effected by a State Government notification issued under the Act on Council recommendations.