GST annual return reporting options expanded, allowing consolidated and optional reporting for prior-period credits and refund templates.
The amendment substitutes multiple statements in FORM GST RFD-01 to standardise refund reporting for categories such as ITC accumulated due to inverted tax structure, exports, SEZ-related supplies, deemed exports and POS changes. It revises FORM GSTR-9 to add fiscal-year-specific entries and numerous optional consolidated reporting choices for several tables where reporting difficulties exist, permits certain auto-population and upload routes for Table 8A-8D, and updates FORM GSTR-9C instructions and certification text to allow non-filling options and standardised auditor declarations.

Annual return procedure for dealers with lower turnover allows optional filing and deeming of timely submission.
Registered persons whose aggregate turnover does not exceed two crore rupees and who have not furnished the annual return before the due date are placed in a special category for the financial years 2017-18 and 2018-19. They are given the option to furnish the annual return under the prescribed statutory procedure. If the return is not furnished before the due date, it is deemed furnished on that date.

Quarterly GSTR-1 filing due dates prescribed for registered persons with turnover up to 1.5 crore rupees.
Registered persons having aggregate turnover of up to 1.5 crore rupees are placed under a special procedure for furnishing outward supply details in FORM GSTR-1 on a quarterly basis. The prescribed due dates are 31 January, 2020 for October to December, 2019 and 30 April, 2020 for January to March, 2020. The due date for furnishing details or return under section 38(2) for October, 2019 to March, 2020 is to be notified separately.

Liquor licence grant treated outside GST supply under Uttar Pradesh law for licence fee and application fee.
Grant of liquor licence by the State Government, when undertaken as a public authority and supported by licence fee or application fee, is treated neither as a supply of goods nor as a supply of service under the Uttar Pradesh Goods and Services Tax Act, 2017. The notification applies to the service by way of grant of liquor licence against consideration described as licence fee, application fee, or any equivalent name, and is stated to operate from 1 October 2019.

Corrigendum: textual corrections to a tax notification replacing 'Board' with 'Commissioner' and amending the monetary phrase.
Corrigendum to the English version of a tax notification directs reading "Board" as "Commissioner" in the specified line, and replaces the monetary phrase "twenty-five crore" with "one crore" on the same page and line; these corrections are issued by the Finance Department as authoritative textual amendments to Notification No. F.12(46)FD/Tax/2017-Pt-III-76.

Annual return deadline extended for specified GST periods, setting new filing dates and limited taxpayer exemptions.
The Order substitutes the Explanation to the annual return provision to address technical difficulties and prescribes extended filing dates: the annual return for 1 July 2017-31 March 2018 must be furnished by 31 December 2019, and the annual return for 1 April 2018-31 March 2019 must be furnished by 31 March 2020, applicable to registered persons except specified exempt categories, issued under the power to remove difficulties on Council recommendation.

Annual return filing deadlines extended for past transitional periods due to technical difficulties, allowing delayed electronic submission.
The Order substitutes the Explanation to section 44 to address electronic filing problems by prescribing extended deadlines for the annual return for two transitional periods, permitting registered persons (subject to the exclusions in the provision) to furnish the annual return within the newly specified timeframes under the Removal of Difficulties power.

Corrigendum to State Tax notifications updates statutory cross-reference and wording, altering eligibility and textual provisions.
Corrigendum issues four textual corrections to State Tax (Rate) notifications: replace "Section 9" with "Section 11"; insert "of the United Nations (FAO)" after "Agricultural Organization"; read "with" for "without" in the affected provision; and correct the figures "2019" to "2018", with each amendment identified by notification number, Gazette page and line.

State Tax Officer jurisdiction is revised through Central Mobile Squad post additions and deletion of specified mobile squad designations.
Jurisdiction of State Tax Officers under the Gujarat Goods and Services Tax Act, 2017 is amended by inserting three State Tax Officer posts for the Central Mobile Squad, Gujarat State, Ahmedabad. The jurisdictional table also deletes specified State Tax Officer designations attached to Mobile Squad Division-1, Ahmedabad, Mobile Squad Amirgadh, and Mobile Squad Zalod.

Annual return deadline extension: new staggered filing dates set for affected financial years to address technical issues.
The Government, invoking its removal-of-difficulties power, substitutes the Explanation to the annual return provision to set alternative filing dates: the return for 1 July 2017-31 March 2018 to be filed by 31 December 2019, and the return for 1 April 2018-31 March 2019 to be filed by 31 March 2020, to address technical problems in electronic submission and enable compliance.

Definition of bus body building expanded to include construction of bodies on vehicle chassis classified under the customs tariff.
The notification amends the Table at serial number 26, item (ic), by inserting an Explanation that defines bus body building to include building of a body on the chassis of any vehicle falling under the first Schedule to the Customs Tariff Act, thereby specifying the scope of the GST entry for bus body building.

Meghalaya GST rules amend refund forms and GSTR-9 reporting, tightening documentation, ITC entries, and audit filing rules.
Substitutes and inserts multiple Statements in FORM GST RFD-01 to prescribe documentary formats for refund types (ITC from inverted tax structure; export refunds with/without tax; supplies to/received from SEZs; deemed exports; change in place of supply). Amends FORM GSTR-9 to add FY-specific ITC and transaction reporting entries for FY 2017-18 and FY 2018-19, mandates prior filing of GSTR-1 and GSTR-3B, permits optional net reporting of certain tables for those years, and revises auditor certification and reconciliation statement provisions in GSTR-9C.

Liquor licence grants treated as neither goods nor services under the Uttarakhand GST framework for licence fees and related charges.
Grant of a liquor licence by the State Government, when consideration is taken as licence fee, application fee, or any similar charge, is treated neither as a supply of goods nor as a supply of service under the Uttarakhand Goods and Services Tax framework. The notification applies prospectively from 1 October 2019 to the specified service by way of grant of liquor licence undertaken by the State Government.

GST notification amendment revises the taxable goods entry for cement under the Uttarakhand levy framework.
Amendment to the Uttarakhand GST notification under section 9(4) substitutes the entry at serial number 2 in the table. The revised description covers cement falling in chapter heading 2523 of the First Schedule to the Customs Tariff Act, 1975. The amendment modifies the earlier notification dated 31 May 2019 and is stated to operate from 1 October 2019.

Development rights under GST amendment excludes supplies made on or after 01.04.2019 from the notification's scope.
An amendment to the Uttarakhand Goods and Services Tax notification inserts an explanation excluding supplies of development rights made on or after 01.04.2019 from the notification's operation. The amendment is issued under section 148 of the Uttarakhand Goods and Services Tax Act, 2017, and comes into force from 1 October 2019.

Uttarakhand GST table amended for copyright services, motor vehicle renting, and securities lending entries from 1 October 2019.
The notification amends the Uttarakhand GST table to revise entries for copyright-based services, including supplies by music composers, photographers, artists and authors, and introduces an author-specific option to pay tax under forward charge on original literary works supplied to publishers subject to registration and prescribed declarations. It also adds entries for renting of motor vehicles to body corporates and for securities lending services under the SEBI Securities Lending Scheme, 1997. The amendments take effect from 1 October 2019.

GST exemption notification amendments expand Nil-rate coverage for FIFA event services, warehousing, insurance schemes, and admission rights.
The Uttarakhand State GST exemption notification is amended to replace the earlier turnover reference in specified entries with the amount that makes a supplier eligible for exemption from registration. It also inserts Nil rate entries for specified FIFA U-17 Women's World Cup 2020-related services, storage or warehousing of listed commodities, life insurance under Central Armed Police Forces group insurance schemes, and admission to events organised under that tournament. Additional entries are updated to include Bangla Shasya Bima and to revise calendar references from 2019 to 2020.

GST notification amendment inserts Aerated Water under a new tariff entry and applies from the notified date.
An amendment to the Uttarakhand GST notification is issued under the State's power under the proviso to section 10(1) of the Uttarakhand Goods and Services Tax Act, 2017, on the Council's recommendation. The amendment inserts a new entry, 2A, for tariff item 2202 10 10, describing Aerated Water, into the earlier notification dated 9 April 2019. The amendment takes effect from 1 October 2019.

GST rate notification amendment revises taxation of hotel accommodation, restaurant service, catering, leasing, and job work entries.
Amendment to the Uttarakhand GST rate notification revises tax entries for hotel accommodation, restaurant service, outdoor catering, leasing or rental services, support services, and job work, while also inserting definitions of restaurant service, outdoor catering, hotel accommodation, declared tariff, and specified premises. It further updates the scheme of classification of services and makes corresponding substitutions and omissions in existing entries and explanatory paragraphs.

GST exemption for goods supplied to Food and Agricultural Organization, subject to certification for specified project use.
Exemption from State tax was granted on all goods supplied to the Food and Agricultural Organization for execution of specified projects, subject to certification by a Deputy Secretary or higher officer in the Ministry of Agriculture and Farmers Welfare regarding the quantity, description, and intended use of the goods. The notification covers the projects on nutrition-sensitive agriculture and food systems, and Green Ag for global environment benefits and conservation of biodiversity and forest landscape, with effect from 1 October 2019.