Tax classification change adds aerated water to GST schedule, altering taxable goods coverage with retrospective effect.
The Governor, under the Punjab Goods and Services Tax Act, 2017, amends Notification No. S.O.32/P.A.5/2017 by inserting after Sl. No. 2 in the Annexure the entry "2A. 2202 10 10 Aerated Water", thereby adding that tariff line to the schedule. The amendment is declared to have effect from the first day of October, 2019 and is issued by the Additional Chief Secretary-cum-Financial Commissioner (Taxation), Department of Excise and Taxation, Government of Punjab.

Scope of taxable precious metals expanded to include silver and platinum, altering Chapter classification and definition.
Amendment broadens the notification's scope by substituting "gold" with "gold, silver or platinum", replaces the specific heading reference with a Chapter classification in the opening paragraph, and substitutes Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendment is deemed to have come into force on the first day of October, 2019.

Tax treatment for mutilated petroleum goods: option to pay a specified lower tax rate on transaction value upon prescribed certification.
The notification inserts petroleum operations and coal bed methane operations under HELP or OALP into the Table, and adds a proviso permitting the recipient or transferee, when goods are disposed of in non-serviceable form after mutilation, to opt to pay tax at 9 per cent on transaction value provided they produce a certificate from an authorised officer of the Directorate General of Hydro Carbons to the relevant Deputy or Assistant Commissioner of Central or State Tax confirming non-serviceability and prior mutilation.

GST schedule amendment adds tamarind dried and leaf based plates and cups, changing their regulatory classification effective retroactively.
Amendment under section 11 inserts two entries into the Schedule to Notification No. S.O.18/P.A.5/2017/S.11/2017: the commodity "tamarind dried" and "plates and cups made up of all kinds of leaves/flowers/bark" are added with their classification codes, and the amendment is declared effective from the first day of October, 2019.

GST schedule amendments revise classification and tax treatment for specified goods, inserting and omitting entries across multiple schedules.
Amendment revises GST schedule classifications and rate categories by inserting, substituting and omitting specified tariff entries across Schedules I-VI, including additions such as marine fuel and caffeinated beverages, expanded railway rolling stock headings and revised descriptions of precious and synthetic stones; the notification declares these amendments effective from the stated commencement date.

Applicability of notification altered: supplies of development rights excluded from its scope, changing commencement and operation of the provision.
The amendment excludes supplies of development rights from the applicability of the earlier Punjab GST notification where such supplies occur on or after a subsequently specified date, and declares the amendment to be deemed effective from 1 October 2019, thereby narrowing the temporal and substantive scope of the original notification.

Tax classification amended: aerated water added to SGST schedule with retrospective effect altering taxable categorisation.
Amendment inserts a new tariff entry specifying the heading and description "Aerated Water" into the Punjab SGST notification, creating an express taxable classification under the Punjab GST schedule; the notification declares the insertion to have retrospective effect from a specified earlier date, thereby applying the revised classification to supplies from that date.

Revocation of cancellation of GST registration extended for taxpayers who missed electronic notices, allowing late revocation applications.
The Order permits registered persons who were served cancellation notices electronically under clause (c) or (d) of section 169 and who could not reply, resulting in cancellation by orders passed up to 31.03.2019, to file applications for revocation of cancellation of registration not later than 22.07.2019; the Order is made under section 172 and comes into force on 23 April 2019.

Input tax credit allocation based on taxable area clarifies apportionment between taxable, zero-rated and exempt supplies.
For services covered by clause (b) of para 5 of Schedule II, the credit attributable to taxable supplies, including zero-rated and exempt supplies, must be determined based on the area of the construction, building, civil structure or part thereof that is taxable compared with the area that is exempt.

GSTR-1 filing deadline extended for registered persons above turnover threshold; returns now due on the eleventh day of next month.
Extension of the filing deadline for FORM GSTR-1 is prescribed for registered persons with aggregate turnover above the applicable threshold for the months October 2019 to March 2020, requiring furnishing of outward supplies for each month by the eleventh day of the month succeeding the tax period; the time limit under section 38(2) for the same months will be notified later.

Due date for GSTR-3B returns set as twentieth day of succeeding month; tax liabilities must be discharged from electronic ledgers.
The due date for furnishing returns in Form GSTR-3B for the specified months is the twentieth day of the succeeding month, to be filed electronically through the common portal. Tax liabilities shown in Form GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.

Exclusion for supplies between specified persons under section 51 limits application of the Delhi GST notification.
The amendment inserts a proviso excluding application of the Delhi GST notification to the supply of goods or services or both which takes place between persons specified under clauses (a), (b), (c) and (d) of sub section (1) of section 51 of the Delhi Goods and Services Tax Act, 2017, and states that the notification shall come into force with effect from the 31st day of December, 2018.

Supply between public sector undertakings, whether or not distinct persons, excluded from notification's applicability effective October 2018.
The notification inserts a proviso excluding the supply of goods or services between public sector undertakings from the operation of the earlier notification, irrespective of whether they are distinct persons, with effect from the 1st day of October, 2018.

Due date for self assessed CMP 08 GSTR filings fixed as 22 October 2019 for July-September quarter.
The amendment inserts a proviso prescribing 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, is 22 October 2019; the change is made under section 148 of the Arunachal Pradesh GST Act and comes into force on 18 October 2019.

Tax treatment for non-serviceable hydrocarbon goods: recipient or transferee may opt to pay a reduced tax rate upon certificate production.
The amendment adds petroleum operations and coal bed methane operations under HELP or OLAP to SRO-GST-3. It also permits the recipient or transferee, when goods are disposed of in non-serviceable form after mutilation, to opt to pay tax at a concessional rate on the transaction value provided they produce to the jurisdictional tax officer a certificate from a duly authorised officer of the Directorate General of Hydrocarbons confirming the goods are non-serviceable and mutilated.

Tax schedule amendment: two goods added to GST list, altering classifications and compliance effective from 1 October 2019.
Amendment inserts two new Schedule entries to Notification No. GST-2: tamarind, dried, and plates and cups made of all kinds of leaves/flowers/bark, thereby expanding the list of covered goods and affecting classification and compliance; the amendment is effective from 1 October 2019.

GST rate changes: targeted tariff reclassification and schedule insertions and omissions altering goods' tax treatment.
Amendment adjusts Jammu and Kashmir GST tariff entries by insertions, substitutions and omissions across Schedules I (2.5%), II (6%), III (9%), IV (14%), V (1.5%) and VI (0.125%), adding items such as marine fuel, wet grinders with stone, woven/polypropylene bags, expanded rail rolling-stock headings, caffeinated beverages, and refined descriptions of precious and synthetic stones, while deleting specified serial entries; the changes reclassify goods and alter applicable GST treatment and take effect from 1 October 2019.

Commencement of GST rules: specified Jammu and Kashmir GST Rules declared effective retrospectively by government notification.
The State Government, exercising powers under the Jammu and Kashmir Goods and Services Tax Act, 2017, appoints 24th September, 2019 as the date on which rules 10, 11, 12 and 26 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 shall come into force and declares the notification to have retrospective effect from that appointed date.

Grant of alcoholic liquor licence not treated as a supply under GST, excluding licence and application fees from supply.
The State notifies that service by way of grant of alcoholic liquor licence against consideration shall be treated neither as a supply of goods nor a supply of service, and that consideration in any form-licence fee, application fee or otherwise-falling under this activity is excluded from supply classification under the Jammu and Kashmir goods and services tax framework.

Due date for furnishing FORM GST CMP-08 extended for the specified quarter, with retrospective effective commencement.
An inserted proviso fixes 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 notification is deemed to have come into force from the 18th day of October, 2019.