Bus body building definition expanded to include building bodies on vehicle chassis falling under the applicable Customs Tariff classification.
Amendment inserts an Explanation to the table entry for serial number 26, item (ic), clarifying that the term "bus body building" includes building of a body on the chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975, thereby defining the term for purposes of that GST notification entry.

Definition of bus body building now includes building bodies on vehicle chassis, expanding taxable scope under customs tariff classification.
The state notification inserts an Explanation into Notification No. 11/2017-State Tax (Rate) clarifying that the term bus body building includes building of body on the chassis of any vehicle falling under the customs tariff classification for motor vehicles, thereby defining the scope of the rate entry at serial number 26, item (ic).

Annual return filing extension granted for GST periods due to technical difficulties; statutory due dates are substituted retrospectively.
The Order substitutes the Explanation to section 44 of the West Bengal GST Act to extend the deadlines for specified annual returns affected by technical difficulties, relieving registered persons required to file under section 44 by declaring new due dates for the affected periods and applying the substituted Explanation retrospectively as a Removal of Difficulties measure under section 172.

Definition of bus body building expanded to include construction on specified vehicle chassis, clarifying GST coverage.
The amendment inserts an Explanation to define "bus body building" as including construction of a body on the chassis of any vehicle classified under chapter eighty-seven of the Customs Tariff schedule, clarifying that such activity falls within the scope of the specified notification entry for purposes of State GST administration.

Definition of bus body building expanded to cover body construction on motor vehicle chassis under the customs tariff classification.
Amendment adds an Explanation that for the relevant notification entry the term "bus body building" includes construction of a body on the chassis of any vehicle falling under chapter 87 of the First Schedule to the Customs Tariff Act, 1975.

GST annual return and refund compliance reforms revise reporting statements, permit specified disclosure flexibilities, and replace reconciliation certification formats.
The amendments revise GST refund statements in FORM GST RFD-01 for inverted-duty input tax credit, exports, SEZ supplies, deemed exports, and place-of-supply changes, and add a statement for SEZ refunds on DTA supplies with tax payment. FORM GSTR-9 provides FY 2017-18 and FY 2018-19 reporting flexibilities for supply, input tax credit and reversal disclosures, while requiring prior filing of FORM GSTR-1 and FORM GSTR-3B. FORM GSTR-9C permits omission of specified reconciliation tables and replaces auditor certification formats.

Amendment to GST notification: Aerated water added to notified entries, deemed effective from the stated earlier date.
The State Government amended its GST notification to insert Sl. No. 2A-tariff item 2202 10 10 described as Aerated Water-thereby adding that commodity to the notified entries; the amendment was made under the proviso to sub-section (1) of section 10 of the Madhya Pradesh GST Act and is deemed effective from the stated earlier date.

Annual return filing option for small taxpayers granted, with special procedure and deemed-furnished status for specified years.
Notification designates registered persons with aggregate turnover not exceeding two crore rupees who have not furnished the annual return as a class eligible to follow a special procedure and have the option to furnish the annual return for specified financial years; where such a return has not been furnished before the due date, it is deemed to be furnished on the due date, and the notification is declared effective from the stated earlier date.

Return deadline set for GSTR-3B; payments must be debited from electronic cash or credit ledgers by due date.
Specifies that FORM GSTR-3B for October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month, and requires registered persons to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing due date; the notification is deemed effective from an earlier stated date.

GST exemption criteria updated to align registration threshold and add exemptions for event services, storage, and group insurance.
Amendment revises State GST notification entries by replacing fixed monetary thresholds with a reference to exemption from registration and by inserting specific exemptions: services related to the FIFA U-17 Women's World Cup (subject to Director (Sports) certification), storage or warehousing of specified agricultural commodities, life insurance under Central Armed Police Forces Group Insurance Funds, admission-right services for FIFA events, and an agricultural insurance sub-entry; it also inserts wording changes, year substitutions, and names an agricultural insurance scheme. The amendment is effective from 1 October 2019.

Author option to pay state tax under forward charge allows registered authors to tax copyright transfers to publishers after declaration.
The amendment inserts an elective forward charge regime (entry 9A) under which an author of original literary works may, after registering under the State GST law and filing the prescribed Annexure I declaration, opt to pay state tax on transfers or permits to use copyright to a publisher; the election requires an invoice declaration (Annexure II) and is binding for at least one year. The notification also adds entries for motor vehicle renting to body corporates and for securities lending services under the SEBI scheme, and prescribes the effective commencement date.

Quarterly GSTR-1 filing mandated for small registered persons, with specified quarterly deadlines and deemed earlier effective date.
State notification prescribes that small registered persons must furnish outward-supply details in FORM GSTR-1 quarterly, setting deadlines for the October-December quarter and the January-March quarter, and states that time limits for monthly returns for October through March will be notified later; the notification is deemed effective from an earlier date.

Commencement of specified GST rules: designated operative date activates selected state GST procedural provisions under notification.
The State Government, under section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017, appoints the 24th day of September, 2019 as the date on which the provisions of rules 10, 11, 12 and 26 of the Madhya Pradesh Goods and Services Tax Rules, 2019 shall come into force, by notification issued in the name of the Governor through the Commercial Tax Department.

Grant of liquor licence excluded from supply under MPGST; licence fee not treated as supply for GST purposes
Notification declares that the service by way of grant of liquor licence, against consideration in the form of licence fee or application fee or by whatever name called, shall be treated neither as a supply of goods nor a supply of service, issued by the State Government on the recommendations of the Council and effective from the first day of October, 2019.

Tax exemption for goods supplied to international organisation projects, subject to central ministry officer certification.
The State exempts all goods supplied to the Food and Agricultural Organisation for the listed projects from the whole of the Central Tax under the Madhya Pradesh GST Act, 2017, provided a Central Ministry officer not below Deputy Secretary certifies the quantity and description of the goods and that they are intended for use in execution of the specified projects; the notification is effective from 1 October 2019.

GST schedule amendment: addition of dried tamarind and leaf based plates and cups, changing taxable goods list.
This amendment adds two new Schedule entries to a State GST notification: one classifying dried tamarind under a specified commodity code, and another classifying plates and cups made from leaves, flowers or bark as a distinct category of goods, with the amendment given retrospective effect to the stated commencement date.

Tax treatment for mutilated non-serviceable petroleum goods: option to pay a specified tax rate upon DG Hydrocarbons certificate.
The notification amends the GST notification to add petroleum operations and coal bed methane operations under HELP or OALP to the covered activities, and inserts a proviso permitting the recipient or transferee to elect to pay a specified tax rate on transaction value for goods disposed of in non-serviceable form after mutilation, subject to producing a certificate from an authorised officer of the Directorate General of Hydro Carbons before the appropriate Deputy or Assistant Commissioner of Central or State Tax.

GST rate differentiation for hospitality services alters mandatory tax rates and classification for hotels, restaurants and catering.
The amendment reclassifies hospitality and food services, prescribing mandatory central tax rates and a condition that input tax credit on goods and services used in supplying specified services must not have been taken; it distinguishes hotel accommodation by declared tariff bands, defines restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, inserts and edits service categories (including job work subcategories and certain professional services), and effects wording changes across the classification annexure, effective from 1 October 2019.

Classification of cement under chapter 2523 amended, changing GST applicability; state amendment effective from October
The notification substitutes the entry for serial number 2 to specify that cement is treated as goods falling under chapter heading 2523 of the Customs Tariff Act, 1975 for GST purposes; the State exercised its delegated taxing authority on Council recommendations and declared the amendment effective from the first day of October, 2019.

Exclusion for development rights: notification inapplicable to supplies after cutoff; amendment takes retrospective effect under GST.
An explanatory proviso is inserted clarifying that the notification shall not apply where development rights are supplied on or after 01.04.2019. The amendment is deemed to have come into effect on 1 October 2019, thereby excluding supplies of development rights from the original notification's applicability from the stated cutoff and declaring the effective date for the amendment.