Exemption from FORM ITC-04: registered persons relieved from filing obligation while required to report outstanding job worker challans.
Notification exempts a class of registered persons from furnishing FORM ITC-04 for the period July 2017-March 2019 under a special procedure, while requiring them to report challans for goods dispatched to job workers but not received or supplied as of the cut-off date, to be entered in the designated serial number of FORM ITC-04 for the subsequent quarter.

Annual return deadline extension grants additional time for filing delayed returns due to portal issues.
The Order substitutes a later deadline in the Explanation to the annual-return provision, granting additional time for registered persons to furnish the annual return for the period ending 31 March 2018 due to technical problems in electronic filing; it is made under the Act's removal-of-difficulties power and is given retrospective effect from a specified date in August.

Bank account furnishing requirement introduced - registration-linked portal filing and lead-in compliance affect invoice and refund processes.
The amendments require registered persons (except specified exemptions) to furnish bank account details on the common portal within forty-five days of registration or earlier return due date, make failure a rule violation, empower notifications to mandate QR codes on invoices, allow transfers between electronic cash ledger heads via FORM GST PMT-09, substitute "payment order" for "payment advice" in refund disbursement rules, clarify valuation excluding Kerala Flood Cess, establish refund procedure for airport retail outlets supplying outgoing international tourists (FORM GST RFD-10B), and extend investigatory timelines and e-way bill validity procedures.

Due date for GST CMP-08 statements adjusted for the specified quarter under state GST amendment and deemed effective administratively.
Amendment inserts a proviso prescribing 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; the change is made under section 148 of the Bihar GST Act and is deemed to have come into force from the 18th day of October, 2019.

Due date extension for FORM GST CMP-08 extended for the quarter July-September, allowing additional days for filing the statement.
An inserted proviso amends the earlier notification to fix the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter July-September 2019 as the 22nd day of October, 2019; the amendment is promulgated under the State GST Act's delegated power and is effective from the 18th day of October, 2019.

GSTR-3B filing deadline: returns due by the twentieth day following the month; liabilities payable via electronic ledgers.
Returns in FORM GSTR-3B for the specified months must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the tax period. Registered persons must discharge 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 the last date for furnishing the return.

Optional annual return filing allows eligible small taxpayers to forgo filing, with unfiled returns deemed furnished by the due date.
Optional annual return filing applies to eligible registered persons with aggregate turnover not exceeding the prescribed threshold who had not furnished annual returns for financial years 2017-18 and 2018-19 by the due date. They may choose whether to furnish the applicable annual return. If an eligible person does not furnish the return before the due date, it is deemed to have been furnished on that date.

GSTR-1 filing timeline set for higher-turnover registered persons, with corresponding inward-supply return deadlines to be notified later.
Registered persons with aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year received an extended timeline to furnish outward-supply details in FORM GSTR-1 for October 2019 to March 2020. The prescribed deadline was the eleventh day of the month succeeding each relevant month. The time limit for furnishing corresponding inward-supply details or returns for that period was to be notified subsequently.

Pre-notice tax liability communication requires FORM GST DRC-01A intimation, allowing payment or submissions before show-cause notice issuance.
The amendments clarify that a suspended registered person cannot issue tax invoices or charge tax, while post-revocation invoicing and return requirements apply to supplies made during suspension. They cap input tax credit for supplier-unuploaded invoices or debit notes at 20 per cent of eligible uploaded-document credit and revise GSTR-3B filing arrangements. A pre-notice liability process requires the proper officer to communicate ascertained tax, interest and penalty through FORM GST DRC-01A, allowing partial payment or submissions before a show-cause notice.

Due dates for FORM GSTR-1 prescribed for small registered persons: quarterly filings set with specified deadlines for Oct-Mar period.
Registered persons meeting the notified aggregate turnover threshold must furnish outward supply details in FORM GSTR-1 under a special procedure: for October-December 2019 by 31 January 2020 and for January-March 2020 by 30 April 2020; time limits for monthly furnishing under section 38(2) will be notified subsequently.

Filing deadline extension for FORM GST CMP-08: return now due 22 October 2019 for July-September quarter.
The notification inserts a proviso extending the due date for furnishing the statement of self-assessed tax in FORM GST CMP-08 for the quarter July-September 2019 (or part thereof) to the 22nd day of October, 2019, by further amending notification No. 680-F.T. and is deemed to have come into force from the 18th day of October, 2019.

Due date extension for FORM GST CMP-08: filing for the July-September quarter allowed until 22 October 2019.
Notification inserts a proviso extending 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) to 22 October 2019; the notification is issued under section 148 of the Gujarat GST Act and is deemed effective from 18 October 2019.

Due date for furnishing FORM GST CMP-08 set to 22nd October 2019 for the July-September 2019 quarter.
A proviso inserted into paragraph 2 sets the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the July-September 2019 quarter, or part thereof, as the 22nd day of October, 2019. The notification takes effect from the 18th day of October, 2019.

Amendment to notification: substitution of designated tax officers under Odisha GST Act, replacing serials one and two.
Amendment substitutes serials 1 and 2 of Notification No. 27485-FIN-CT1-TAX-0072-2017 under section 96 of the Odisha GST Act, 2017, replacing the earlier entries with the Special Commissioner of State Tax, Odisha and the Joint Commissioner of Central Tax, Bhubaneswar as the designated officers.

Grant of liquor licence not treated as supply of goods or services, removing licence fees from GST chargeability.
The State's grant of liquor licences against consideration, including licence fees or application fees by any name, is declared neither a supply of goods nor a supply of service under the Punjab Goods and Services Tax framework, and this characterisation is treated as effective from the stated commencement date.

GST classification: Cement now specified as falling under chapter heading 2523, altering its notified tax categorisation.
Amendment substitutes the notification entry to specify that cement is to be treated as falling under chapter heading 2523 of the first schedule to the Customs Tariff Act, 1975, issued under the powers of the Punjab Goods and Services Tax Act, and deemed to have come into force with effect from the first day of October, 2019.

Copyright licensing by authors: option to pay central tax under forward charge with prescribed registration and invoice declaration.
The notification amends the Punjab SGST table to: replace entry 9 to cover transfers or permitting use of copyright in original dramatic, musical or artistic works by composers, photographers or artists to music companies or producers in the taxable territory; insert entry 9A making supply of copyrights in original literary works by authors to publishers taxable while permitting an author to opt to pay central tax under forward charge by registering under CGST, filing Annexure I with the tax commissioner and issuing the Annexure II invoice declaration, with a one-year non-withdrawal requirement.

Registration exemption alignment: Punjab GST ties thresholds to Central GST exemption and adds nil-rated event and sector services.
Amendment replaces fixed monetary registration thresholds with a test referring to exemption from registration under the Central Goods and Services Tax Act; adds nil-rated exemptions for FIFA U-17 Women's World Cup related services (subject to certification), for admission to event venues, for storage or warehousing of specified agricultural and raw commodities, and for life insurance services provided by Central Armed Police Forces Group Insurance Funds under group schemes; and makes related textual updates including insertion of "or equal to", year substitutions, and inclusion of "Bangla Shasya Bima."

GST rate reclassification for hotel, restaurant and catering services imposes specified state rates and input-credit conditions.
The amendment substitutes entries for services at serial number 7 to distinguish hotel accommodation, restaurant service, outdoor catering, composite supplies involving renting of premises, and related accommodation and F&B services, prescribing specific State tax rates and making applicability contingent on non-availability of input tax credit for goods and services used in supplying those services. It adds statutory definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, and further amends multiple schedule entries and job-work classifications across the service classification annexure.

Tax exemption for FAO project supplies subject to certification confirming quantity, description and intended project use.
All goods supplied to the Food and Agricultural Organisation of the United Nations for execution of the projects listed in the Annexure are exempt from the whole of the State Goods and Services Tax, subject to certification by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare as to the quantity and description of the goods and that they are intended for use in execution of those projects.