GST amendment expands covered metals to include silver and platinum and updates tariff reference, effective retroactive change.
Amendment revises the prior GST notification by substituting "gold" with "gold, silver, or platinum", replacing the reference "heading 7108" with "Chapter 71", and substituting clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the notification is declared effective from 1 October 2019.

Bus body building definition clarified to include construction on relevant vehicle chassis under state GST amendment.
The Government inserts an Explanation to the entry at serial 26, item (ic) of Notification No.11/2017-State Tax (Rate) specifying 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; this amendment is effected by Notification No.26/2019-State Tax (Rate) under the authority of sub section (3) of section 11 of the Gujarat Goods and Services Tax Act, 2017.

Definition of bus body building expanded to include building bodies on vehicle chassis, clarifying GST rate coverage.
Amendment inserts an Explanation in Notification No.11/2017- State Tax (Rate) clarifying that "bus body building" for the purposes of that entry includes building of body on chassis of any vehicle falling under the First Schedule to the Customs Tariff Act, thereby expanding the term's meaning within the rate notification.

Definition of bus body building now covers bodies built on vehicle chassis classifiable under chapter 87, clarifying GST scope.
The notification inserts an Explanation clarifying that the term "bus body building" for the GST entry includes building of a body on the chassis of any vehicle classifiable under chapter 87 of the First Schedule to the Customs Tariff Act, 1975, thereby defining the scope of the entry for tax classification and administration.

GST annual return simplification and refund statement revisions reshape reporting, reconciliation, and certification for specified financial years.
The amendment revises the refund application annexures in FORM GST RFD-01 by substituting the prescribed statements for inverted duty structure, export of services with tax, export without tax, SEZ supplies, deemed exports, and place-of-supply changes, and by adding a separate SEZ refund statement for supplies received from the domestic tariff area with payment of tax. It also updates FORM GSTR-9 and FORM GSTR-9C to introduce year-specific reporting for FY 2017-18 and FY 2018-19, permit simplified or optional reporting in several tables, and replace the GSTR-9C certification format with revised auditor certification clauses.

Pre notice tax intimation: officers must communicate ascertained GST liabilities allowing payment or submissions before a show cause notice.
The rules clarify that suspended registrants must not issue tax invoices and that upon revocation provisions governing invoice issuance and tax for supplies during suspension apply. Input tax credit self avail is limited to 20% of eligible credit where supplier details are not uploaded. Extended GSTR 1/GSTR 2 timelines require furnishing the return in FORM GSTR 3B electronically. A pre notice requirement under rule 142 mandates communication of ascertained tax, interest and penalty in Part A of FORM GST DRC 01A, with Part B allowing partial payment or submissions before a show cause notice.

Annual return option for small taxpayers allowed, with returns treated as deemed filed on the due date.
The notification permits registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return before the due date to follow a special notified procedure and have the option to furnish the annual return for the relevant financial years; such returns shall be deemed to be furnished on the due date if not furnished earlier.

Quarterly GSTR-1 filing mandated for small taxpayers with specified quarterly deadlines for furnishing outward supply details.
Registered persons with lower aggregate turnover are required to follow a special quarterly procedure and furnish outward supply details in FORM GSTR-1: the October-December quarter by the end January deadline and the January-March quarter by the end April deadline; time limits for monthly returns for the same months will be notified subsequently under section 38(2).

Notification amendment: substitution of nominated official under Rule 123(2) of the State GST Rules, updating panel membership.
Amendment to a State GST notification under Rule 123(2) substitutes the entry at serial number (i) in S.O. No. 177 dated 21st September, 2017 by specifying a new nominated member: Shri Rangisetty Manga Babu, Principal Commissioner, CGST & CX, Patna-1 (as nominated), effected by S.O. 394 issued by the Commercial Taxes Department to update the named representative.

Public sector undertaking supply exclusion under Uttar Pradesh GST notification amended for intra-PSU transactions.
Amendment to the Uttar Pradesh GST notification inserts a proviso excluding supplies of goods, services, or both from one public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from 1 October 2018. The amendment is made under the Uttar Pradesh Goods and Services Tax Act, 2017, pursuant to the Governor's delegated power on the Council's recommendations.

GST classification amendment inserts Aerated Water under the notified schedule with retrospective effect from 1 October 2019.
The Uttar Pradesh Goods and Services Tax notification amends the earlier rate/classification notification by inserting a new entry in the Annexure after Serial No. 2. The inserted entry adds Serial No. 2A for HSN 2202 10 10, described as Aerated Water, thereby bringing that item within the scope of the notified schedule. The amendment is given retrospective effect from 1 October 2019.

Composition levy amendment adds aerated water to the table under the Uttar Pradesh GST notification.
The Uttar Pradesh GST notification amends the earlier composition-related notification by inserting a new entry in the table after Sl. No. 2 for aerated water under tariff classification 2202 10 10. The amendment is made on the recommendation of the Council and is deemed to have come into force from 1 October 2019.

GST rate schedule amendments revise classifications for marine fuel, rail equipment, beverages, bags, and precious stones.
Amendments were made to the Uttar Pradesh GST rate notification by revising entries across multiple tariff schedules for goods and services. In Schedule I at 2.5%, certain entries were omitted, marine fuel was specifically added, the coverage for one textile-related entry was substituted, a wet grinder entry was inserted, and other listed entries were deleted. In Schedule II at 6%, woven and non-woven bags and sacks of polyethylene or polypropylene strips were brought within the schedule, several rail locomotive and railway equipment headings were inserted, one entry was omitted, and the description relating to slide fasteners was expanded to include parts thereof.

Anti-profiteering committee reconstitution establishes State Level Screening Committee to review GST anti-profiteering matters under central rules.
Government notification re-constitutes the State Level Screening Committee on Anti-Profiteering for Andhra Pradesh under the CGST Rules, naming a Central Member and a State Member and designating the Office of the Chief Commissioner of State Tax at Edupugallu, Krishna District, as the committee's place of functioning to carry out screening of anti-profiteering matters.

Extension of GSTR-1 filing deadline for large taxpayers to the following month's prescribed due date for specified months.
The Commissioner extends the deadline for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover above the specified threshold for each month from October 2019 to March 2020 until the eleventh day of the month succeeding such month; the time limit for furnishing details under the related provision concerning return reconciliation for those months will be notified subsequently in the Official Gazette, and the notification takes effect from the date stated in the instrument.

GSTR-3B return due date set as twentieth day succeeding each month; tax payment via electronic cash or credit ledger required.
Returns in 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 tax period. Registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that due date. The notification is effective from 9 October 2019.

Retrospective Amendment inserts uranium ore concentrate into tax notification; tax previously collected will not be refunded.
Insertion of a new taxable entry for Uranium Ore Concentrate into the Schedule of the Goa GST notification is made with retrospective effect. The Government affirms its power to enact the retrospective amendment as if such power existed at all material times, and provides that taxes already collected which would not have been collected if the entry had been in force shall not be refunded.

State Level Screening Committee reconstituted under Rule 123; membership specified and prior notification superseded with immediate effect.
The Government of Goa re-constitutes the State Level Screening Committee under Rule 123 of the Goa GST Rules, 2017, specifying membership as the Additional Commissioner of State Tax I, Goa State, and the Commissioner, Central GST, Goa, and superseding Notification No. 38/1/2017 Fin(R&C)(52) dated 3 April 2018, with savings for prior actions; the Notification is effective immediately.

Annual return filing extension under section 44 permits delayed electronic submission for affected GST filing periods.
The Order substitutes the Explanation to section 44 to declare that the annual return for the period 1 July 2017 to 31 March 2018 shall be furnished by 31 December 2019, and the annual return for the period 1 April 2018 to 31 March 2019 shall be furnished by 31 March 2020, thereby permitting delayed electronic filing by registered persons otherwise required to submit annual returns under the section.

Appointed date for notification: specified Telangana GST amendment rules take effect from the designated September date.
The State Government, exercising powers under Section 164 of the Telangana Goods and Services Tax Act, 2017, appoints the 24th day of September, 2019 as the date on which the provisions of the Fourth Amendment Rules, 2019 - namely the provisions in rules 10, 11, 12 and 26 issued in G.O.Ms. No. 93 - shall come into force, by G.O.Ms.No.127 dated 19-11-2019.