GST rate amendment adds aerated water to the taxable schedule, altering state tax classification and applicability.
Amendment inserts a new entry for aerated water (HS 2202 10 10) into the Annexure of Notification No. 02/2019 State Tax (Rate), effected by Notification No. 18/2019 State Tax (Rate) under the Jharkhand Goods and Services Tax Act, 2017 using powers conferred by sections 9(1), 11(1) and 16(1); the amendment is declared effective from the stated effective date and modifies the principal notification's taxable schedule.

Notification amendment expands covered metals and substitutes tariff heading, altering state GST rate application and scope.
The notification amends the State Tax (Rate) instrument by substituting "gold" with "gold, silver or platinum", replacing the specific tariff reference "heading 7108" with "Chapter 71", and by replacing Explanation clause (d) with a definition that "Chapter" means the heading in the First Schedule to the Customs Tariff Act, 1975; the changes are effective from the first day of October, 2019.

Tax rate amendment for petroleum operations permits reduced tax on mutilated non serviceable goods upon authorised certification.
The amendment adds petroleum and coal bed methane operations under HELP or OALP to the rate notification and provides that where goods are disposed of in non serviceable form after mutilation the recipient or transferee may, at his option, pay tax at a reduced rate provided he produces before the competent tax officer a certificate from a duly authorised hydrocarbon officer confirming the goods are non serviceable and were mutilated before disposal; the notification is effective retrospectively.

Extension of GSTR 1 filing deadline to the eleventh day for specified taxpayers covering October-March period.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is granted for registered persons meeting a specified aggregate turnover threshold for each month from October 2019 to March 2020, with the due date extended to the eleventh day of the month succeeding each tax period. The notification further states that the time limit for furnishing the corresponding details or return under the related provision will be notified subsequently and that the notification is effective from 9 October 2019.

GST rate schedule amendment adds commodity classifications for dried tamarind and leaf plates, effective from October.
Amendment inserts two new Schedule entries into the State Tax (Rate) notification: a serial entry for dried tamarind with tariff code 0813 and a serial entry for plates and cups made of leaves/flowers/bark with classification 46. The additions amend the principal Notification No. 2/2017-State Tax (Rate) and are declared effective from 1st October, 2019, made on the recommendations of the Council and issued by the departmental authority.

GSTR-3B filing deadline: monthly returns must be filed by the succeeding month's twentieth day and paid via electronic ledgers.
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 succeeding month, and registered persons shall 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.

GST rate amendments reclassify goods, add and omit schedule entries, and change applicable state tax rates.
Amendments modify State GST rate schedules by inserting, substituting and omitting tariff entries across multiple rate bands-adding marine fuel and wet grinders at a low rate, inserting polyethylene/polypropylene bags and a series of railway locomotives and parts at a lower rate, adding caffeinated beverages and carving out certain plastic closures at mid and higher rates, substituting descriptions for precious and synthetic stones in minimal rate bands-and declare the amendments effective from the commencement date stated in the notification.

Screening committee membership updated to substitute officials for anti profiteering compliance oversight and Gazette-effective notification.
Amendment to the State-level Screening Committee on Anti-Profiteering substitutes two committee members and updates their contact details and office addresses; it is issued under the Jharkhand GST Rules and takes effect upon publication in the Official Gazette, with the Commercial Taxes Department recorded as the administrative authority.

Annual return filing deadline extended to end of August for returns affected by technical filing issues.
The Order amends the Explanation to section 44 of the Delhi GST Act to substitute the previously prescribed deadline with a later calendar date for electronic filing of the annual return for the 1 July 2017-31 March 2018 period, addressing technical problems that prevented affected registered persons from filing; it is made under powers to remove difficulties and takes effect from 28 June 2019.

GST amendment commencement date fixed for specified Uttarakhand rules provisions under the tax law.
The Governor appoints 24 September 2019 as the commencement date for specified provisions of the Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2019. The notification, issued under section 164 of the Uttarakhand Goods and Services Tax Act, 2017, brings into force the provisions at serial numbers 10, 11, 12 and 26 of the Fourth Amendment Rules only.

Territorial designation amendment updates Jammu and Kashmir reference to Union territory of Jammu and Kashmir and Union territory of Ladakh.
Amendment substitutes the reference in Table II, column (3), serial number 51 of the principal notification, replacing the words "State of Jammu and Kashmir" with "Union territory of Jammu and Kashmir and Union territory of Ladakh," thereby effecting a textual change to the territorial nomenclature in the Arunachal Pradesh GST notification.

Exemption from annual return: suppliers from outside India of online information and database services need not file GSTR-9 or GSTR-9C.
Suppliers located outside India supplying online information and database access or retrieval services to persons in India who are not registered persons are notified as a class required to follow a special procedure and are exempted from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C, with effect from the commencement date stated in the notification.

Due date for GSTR-1 filing set for quarterly filers: 31 October 2019 for the July-September period.
Designates registered persons with aggregate turnover of up to 1.5 crore rupees as required to follow a special procedure to furnish details of outward supplies in FORM GSTR-1 for July-September 2019, and prescribes 31st October 2019 as the time limit for furnishing those details; time limits for related monthly returns under sections 38(2) and 39(1) for July-September 2019 will be notified later.

Due date extension for GST CMP-08: filing deadline extended to 22 October.
An inserted proviso amends the existing notification to prescribe that the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter July-September 2019, or part thereof, shall be the 22nd day of October, 2019; the notification as amended shall come into force on the 18th day of October, 2019.

Tax liability on development rights arises at project completion or first occupation, making promoters responsible under reverse charge.
The notification designates promoters who receive development rights or FSI, or long term lease of land for residential construction against upfront consideration, as the registered persons in whose case tax liability for supply of development rights, monetary consideration, upfront lease amounts, and construction services supplied against development rights/FSI shall arise. The liability is triggered on issuance of the completion certificate or on first occupation, whichever is earlier. Definitions of apartment, promoter, project, REP, RREP and FSI are provided, and the notification confirms applicability of the reverse charge mechanism for the covered services.

Taxation of development rights and long-term land leases: supply to promoters treated as taxable for project construction.
Adds taxable supply entries treating transfer of development rights/FSI and long term land leases for construction as supplies from any person to a promoter; inserts definitions for apartment, promoter, project (REP and RREP), Real Estate Project, Residential Real Estate Project (limited by commercial apartment carpet area), and floor space index (FSI). Changes effective from 1 April 2019.

GST CMP form filing deadline extended; filing deadline set and notification retrospective effect clarified for taxpayers.
The amendment inserts a proviso in paragraph 2 of Notification No. 21/2019 State Tax fixing the due date for furnishing the statement of payment of self assessed tax in FORM GST CMP-08 for the quarter July-September 2019, or part thereof, as the 22nd day of October, 2019, and declares the notification to be deemed to have come into force from the 18th day of October, 2019.

Intimation of ascertained tax liability: new pre-notice communication and response form require payment or submissions before show cause.
Amendments explain that suspended registrants must not issue tax invoices or charge tax during suspension and, on revocation, invoicing and notice provisions apply to supplies made during suspension. Input tax credit for invoices not uploaded by suppliers is limited to 20% of eligible credit reflected from uploaded details. Where GSTR-1 or GSTR-2 filing deadlines are extended, returns may be furnished in FORM GSTR-3B as specified. A new pre-notice process requires communication of ascertained tax, interest and penalty in Part A of FORM GST DRC-01A, with Part B allowing partial payment or submissions before issuance of a show cause notice.

Extension of GSTR-1 filing deadline permits high turnover registrants to file outward-supply details up to the eleventh day following each month.
Extension granted for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover exceeding 1.5 crore rupees, allowing submission for each month from October, 2019 to March, 2020 up to the eleventh day of the succeeding month; the time limit for returns under sub section (2) of section 38 for these months will be notified later, and the notification is effective from 09 10 2019.

Return filing deadline for monthly GSTR-3B: returns and payments due by the twentieth day following each tax month.
Returns in FORM GSTR-3B must be furnished electronically on the common portal on or before the twentieth day of the month succeeding each taxable month. Registered persons furnishing FORM GSTR-3B must discharge liabilities for tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that return due date.