Exemption of goods: dried tamarind and leaf-based plates added to Andhra Pradesh GST exempt list.
The Government, under sub-section (1) of section 11 of the Andhra Pradesh GST Act, amends the Schedule of an earlier notification to insert two entries: dried tamarind and plates and cups made of leaves/flowers/bark, thereby expanding the list of goods exempted under the Act; the amendment is made operative from the notified commencement date.

Exemption from FORM ITC-04: specified registered persons relieved from filing, with a limited challan reporting duty for job-work consignments.
The State notification exempts a specified class of registered persons from furnishing FORM ITC-04 for July 2017-March 2019 by prescribing a special procedure, while requiring those persons to report, in serial number 4 of FORM ITC-04 for April-June 2019, all challans for goods dispatched to a job worker during that period which were not received back or were supplied from the job worker's premises as of the cut off date.

GST compliance date extension alters a previously notified deadline for specified statutory provisions under the Act.
The State Government, invoking powers under Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017, amends Notification No. F A-3-05-2019-1-V(50) by substituting the originally notified effective date with a new effective date for the operative provision, without altering other terms of the original notification.

Annual return filing extension: deadline moved for affected registered persons under MP GST due to technical issues.
The Order substitutes the deadline in the Explanation to the annual return provision of the Madhya Pradesh GST Act for affected registered persons: the prior date of 31st August, 2019 is replaced by 30th November, 2019 to remedy technical difficulties that prevented electronic filing of the annual return for the period 1 July 2017 to 31 March 2018.

GSTR-3B filing requirement mandates electronic submission via the common portal by the notified deadline for the July period.
The notification amends a prior departmental notice to require that the return in FORM GSTR-3B for July, 2019 be furnished electronically through the common portal on or before the notified deadline, and declares the amendment to be deemed effective from the stated date in August, 2019; the amendment is issued under the statutory powers vested in the Commissioner on the Council's recommendation.

Manual GST appeal filing permits Form GST APL-01 submissions until the online appellate module becomes operational.
Manual filing of GST appeals in Form GST APL-01 is accepted for appeals to the Appellate Authority under the Rajasthan Goods and Services Tax framework for the period commencing 1 July 2017, pending operationalisation of the online appeal module on the GSTN portal.

Proper Officer designation reallocated to Assistant Commissioner of State Tax for registration, amendment and cancellation.
Partial modifications assign the Proper Officer role for registration, amendments, cancellations and revocations to the Assistant Commissioner of State Tax; physical verification may be done by Deputy Assistant Commissioner(ST)/Dy. Assistant Commissioner(ST)/GSTO as authorized; verification and registration of Casual Traders, Non Resident Taxable Persons and persons required to deduct/collect tax at source are to be handled by the Assistant Commissioner; enrolment of GST Practitioners is to be approved or rejected by the Commissioner/Addl. Commissioner (ST) Legal; e commerce operator registration assignment remains unchanged.

Due date for CMP-08 returns adjusted, requiring submission by the specified later deadline for the July-September quarter.
An amendment inserts a proviso prescribing the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter July-September 2019, or part thereof, fixing a specific later deadline for submission and thereby adjusting the timeline under the prior notification.

Suspension of registration: no tax invoices or tax to be charged; revocation triggers invoicing compliance and limited credit claims.
Amendments clarify that during suspension of registration no tax invoices shall be issued or tax charged, and on revocation suppliers must comply with invoicing provisions of section 31(3)(a) and section 40 for supplies made during suspension. They also limit input tax credit for invoices or debit notes not uploaded by suppliers under section 37(1) to not exceed 20% of eligible credit evidenced by uploaded details.

Annual return option for small registered persons below turnover threshold permits special filing procedure and deemed submission on due date.
Notification classifies registered persons with aggregate turnover not exceeding the turnover threshold who have not furnished the statutory annual return before the due date as eligible to follow a special procedure to furnish annual returns for the financial years 2017-18 and 2018-19, and provides that where the annual return has not been furnished before the due date it shall be deemed to be furnished on the due date.

GSTR-1 filing deadline extended for registrants above turnover threshold; monthly supplies due by the eleventh day following each month.
Extends the deadline for furnishing details of outward supplies in FORM GSTR-1 by registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each month from October 2019 to March 2020, until the eleventh day of the month succeeding such month; the extension is issued by the Commissioner under the second proviso to sub section (1) of section 37 read with section 168 of the Himachal Pradesh GST Act, 2017. The time limit under sub section (2) of section 38 for those months will be notified later.

Special procedure for small taxpayers requires quarterly GSTR-1 filing for specified quarters with prescribed future deadlines.
Notification designates registered persons with aggregate turnover up to the specified small taxpayer threshold to follow a special procedure and mandates furnishing details of outward supply of goods or services in FORM GSTR-1 for the quarter in which supplies are effected; filing timelines for the October-December quarter and the January-March quarter are prescribed, and the time limit for furnishing details or returns for October through March will be notified subsequently in the Official Gazette.

GSTR-3B filing deadline requires electronic submission and discharge of tax liabilities via electronic ledgers by due date.
Registered persons must file FORM GSTR-3B electronically through the common portal by the stated monthly due date and discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing due date, in accordance with the statutory payment provisions.

Exclusion of licence fees under GST: licence and application fees for alcoholic liquor not treated as supply and exempt.
The notification treats the service by way of grant of alcoholic liquor licence - whether called licence fee, application fee or otherwise - undertaken by the State Government as a public authority, as neither a supply of goods nor a supply of service, thereby implementing the GST Council's recommendation that no GST be leviable on such licence and application fees payable for alcoholic liquor for human consumption.

GST rate amendment for cement clarifies taxable description and is effective from October under notification.
The notification amends Notification No. 07/2019-State Tax (Rate) by substituting the table entry for cement with a tariff-based description identifying "cement falling in the chapter heading for cement in the Customs Tariff Act first schedule," and declares the substitution effective from the first day of October, 2019.

Development rights exclusion: notification amended to exclude development rights supplied on or after April 1, 2019, effective October 1, 2019.
The state amends Notification No. 4/2018-State Tax (Rate) to add an explanation that the notification does not apply to development rights supplied on or after 1 April 2019, and provides that the amendment is deemed effective from 1 October 2019, enacted under statutory powers on the Council's recommendation.

Forward charge option for specified copyright, vehicle renting and securities lending services enables suppliers to opt to pay state tax, subject to declarations.
The notification amends the Jharkhand State Tax (Rate) table by substituting the copyright-related services entry and inserting entries for renting motor vehicles to body corporates (identifying non-corporate suppliers electing forward charge with limited input tax credit and body corporate recipients in the taxable territory) and lending of securities under SEBI's Scheme (defining lender and borrower roles). The amendments are effective from 1 October 2019 and include Annexures prescribing author declarations to exercise the forward charge option and invoice declarations.

Tax exemptions for FIFA youth women's World Cup services and specified agricultural storage made effective; registration threshold wording amended.
The notification amends the Jharkhand State Tax (Rate) schedule to substitute registration threshold wording so exemption depends on the amount that renders a supplier eligible for exemption under the Jharkhand GST Act, inserts nil-rated entries for FIFA event-related services and admission rights subject to Director (Sports) certification, adds nil-rated warehousing services for specified agricultural and raw commodities, and includes nil-rated life insurance services under Central Armed Police Forces Group Insurance Schemes; certain calendar-year references are also updated.

GST rate changes for accommodation and catering impose specific state tax rates with input tax credit restrictions.
The notification amends State GST rate entries to impose differentiated state tax rates and conditional input tax credit restrictions for categories of hospitality and food services-including hotel accommodation within a specified value band, restaurant service (other than at specified premises), Indian Railways supplies, outdoor catering at non-specified premises, and composite outdoor-catering-with-renting services-while applying a different rate to other accommodation, food and beverage services. It also inserts definitions for Restaurant service, Outdoor catering, Hotel accommodation, Declared tariff, and Specified premises, and revises multiple service classification and job-work rate entries in the annexure.

State tax exemption for FAO supplies to specified agricultural projects, subject to official certification of quantity and use.
Exempts goods supplied to the Food and Agriculture Organisation of the United Nations for execution of specified projects from the whole of State Tax, conditioned on certification by an officer not below Deputy Secretary in the Ministry of Agriculture and Farmers Welfare confirming the quantity and description of the goods and that they are intended for use in the listed projects.