GST hospitality service rates revised, imposing conditional lower state tax with restrictions on input tax credit for specified supplies.
The notification restructures State GST entries for accommodation, restaurant service, outdoor catering and related composite supplies, prescribing a lower state tax rate for specified items on the condition that input tax credit on goods and services used in supplying those services has not been taken, and defines key terms including 'hotel accommodation', 'restaurant service', 'outdoor catering', 'declared tariff' and 'specified premises'.

GST schedule amendment adds aerated water tariff entry, created under GST Act powers, effective from October first.
Amendment inserts a new tariff code and the description "Aerated Water" into the Annexure of Notification No. 02/2019-State Tax (Rate), thereby modifying the GST rate schedule; the change is made under the taxing and rate-making powers of the Delhi Goods and Services Tax Act, on Council recommendation, and is effective from the first day of October, 2019.

Amendment to GST notification substitutes specified ordinal references in tariff entries and annexure, changing applicability from earlier cutoff.
Amendment to the State GST rate notification substitutes "10th" with "20th" in two locations: the table at serial no. 3 (items (ie) and (if), column (5)) and both occurrences in Annexure IV, made under the Delhi GST Act and effective from the stated commencement date.

Input tax credit adjustment required when a credit claimant opts into the specified tax regime, with residual credit lapsing.
A registered person who availed input tax credit and opts to pay tax under this notification must pay, by debit to the electronic credit or cash ledger, an amount equal to the credit on inputs in stock, inputs in semi finished or finished goods held in stock, and on capital goods as if section 18(4) applied; any remaining input tax credit shall lapse.

Reverse charge liability on promoters for shortfall purchases in construction projects requires promoters to pay tax as recipients.
Reverse charge obligation requires the promoter to pay tax on supplies from unregistered suppliers that constitute the shortfall from the minimum purchase value required of a promoter for construction projects; this includes specified goods and services, cement under tariff heading 2523, and capital goods supplied for projects taxed under the referenced residential real estate entries, and applies until completion certificate or first occupation.

Extension of annual return deadline for registered persons under GST to address technical filing issues and shift the prescribed due date.
Amendment modifies the Explanation to Section 44 to substitute the originally prescribed due date for furnishing the annual return by registered persons (excluding specified categories) as a response to technical problems that prevented electronic filing for the period 1 July, 2017 to 31 March, 2018, and declares the amendment effective from a stipulated earlier date under powers conferred by Section 172 as a Removal of Difficulty Order.

Intimation of ascertained tax enables pre-notice payment or submissions under a prescribed communication and reply form.
Suspension of registration prohibits issuance of tax invoices and charging tax during suspension; revocation triggers application of invoice and return provisions for supplies made while suspended. Input tax credit claims for invoices not uploaded by suppliers are capped at 20% of eligible credit based on supplier-uploaded details. Where furnishing deadlines are extended, the return may be filed electronically in a summarized monthly return form. Refunds are disbursed on the basis of a consolidated payment advice. A new FORM GST DRC-01A requires advance intimation of ascertained tax, with Part B permitting payment or submissions prior to issuing a show-cause notice.

Optional annual return filing for small taxpayers allows retrospective option and deeming of timely filing for specified years.
Notification designates registered persons below the small taxpayer turnover threshold who failed to furnish the annual return before the due date to follow a special procedure for specified financial years, granting them the option to furnish the annual return; returns not furnished before the due date are deemed to have been furnished on the due date.

Due dates for furnishing GSTR-1 set for eligible small taxpayers, establishing a quarterly filing schedule and subsequent monthly notifications.
Notification prescribes a special procedure under section 148 for a class of registered persons meeting the aggregate turnover threshold to furnish outward-supply details in FORM GSTR-1 on a quarterly timetable, fixes last dates for specified quarters, and states that monthly time limits under subsection (2) of section 38 will be notified subsequently; the notification is operative from the stated commencement date.

Notification amendment under Section 164: substitution of scheduled date for Jharkhand SGST notification, made effective retrospectively.
Amendment under Section 164 substitutes "21st day of August, 2019" with "21st day of November, 2019" in Notification No.22/2019 State Tax; the substitution is declared to be deemed effective from 20th August, 2019 and is notified by the Commercial Taxes Department as Notification No.36/2019 State Tax dated 21 October 2019.

Notification amendment alters statutory deadline and prescribes retroactive effective date, changing compliance timeline.
Amendment revises a proviso in Notification No. 21/2019 State Tax by substituting the original deadline with a later date; it is made under the powers of section 148 of the Jharkhand GST Act and is deemed effective from an earlier specified date, creating a retroactive operative effect.

Due date for FORM GST CMP-08: deadline set to 31 July and amendment deemed effective from 18 July.
The notification amends Notification No. 21/2019 State Tax by inserting a proviso in paragraph 2 prescribing that the due date for furnishing the statement of payment of self assessed tax in FORM GST CMP 08 for the quarter April-June 2019 (or part thereof) is the 31st day of July, 2019, and declares the amendment to be deemed effective from 18th July, 2019.

Electronic ticket as tax invoice recognised for GST compliance, and procedures for practitioner surrender and E Way Bill unblocking amended.
The amendment rules deem electronic tickets issued for admission to films in multiplex screens to be tax invoices for GST purposes even without recipient details, allow practitioners to electronically surrender enrolment via FORM GST PCT-06 with cancellation by order in FORM GST PCT-07, extend the record retention period from two years to four years, and provide for applications to unblock E Way Bill generation using FORM GST EWB-05 with decisions recorded in FORM GST EWB-06; refund Statement 5B in refund forms is substituted for deemed export claims.

Administrative amendment to GST notification updating the designated officer to Ms. P Vinitha Sekhar as Additional Commissioner of Central Tax.
Amendment substitutes the person named at Sr. No. (2) in the cited Finance Department notification under the Maharashtra Goods and Services Tax Act, 2017 with Ms. P Vinitha Sekhar, Additional Commissioner of Central Tax, effected by a Gazette notification issued in the name of the Governor.

Due date extension for GSTR-1 returns for high-turnover taxpayers: monthly filings permitted until the eleventh day following each month.
Extension of the due date for furnishing details of outward supplies in Form GSTR-1 is prescribed for registered persons with aggregate turnover above the threshold, allowing submission for each month from October 2019 to March 2020 up to the eleventh day of the succeeding month. The related time-limit for the corresponding return under the separate reporting provision will be notified later in the Official Gazette.

Due date for GSTR-3B returns set as twentieth day of succeeding month; payments must be via electronic cash or credit ledgers.
The Commissioner specifies that 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. Registered persons must 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 last date, subject to the Act's payment provisions.

GSTR-3B return deadline: monthly returns due by the twentieth day succeeding the month; tax payable via electronic ledgers.
The notification prescribes that FORM GSTR 3B for each month from October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month, and requires every registered person to discharge tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that prescribed due date, subject to the provisions of section 49 of the Act.

GSTR-1 filing deadline extended to the eleventh day for eligible monthly taxpayers for the specified filing period.
Extension of the statutory deadline for furnishing details of outward supplies in Form GSTR-1 is granted for registered persons whose aggregate turnover exceeds the prescribed threshold, covering monthly periods from October 2019 through March 2020 by permitting submission up to the eleventh day of the month following each relevant month. The time limit for the related return for those months will be notified subsequently.

Exemption for Ministry of Defence authorities narrows notification applicability, excluding listed defence accounting offices from its scope.
Amendment inserts a proviso excluding Ministry of Defence authorities, other than those listed in Annexure A, from the applicability of the principal GST notification with respect to persons specified under clause (a) of sub section (1) of section 51, effective from the first day of October, 2018.

Composition scheme compliance: quarterly CMP 08 and annual GSTR 4 filing treated as satisfying return obligations.
Notified composition taxpayers or those availing a specified rate must submit quarterly statements of self-assessed tax in FORM GST CMP-08 by the eighteenth day following each quarter and an annual return in FORM GSTR-4 by the thirtieth day of April; submission of these forms for the relevant periods is treated as compliance with the Act's return-filing obligations for those periods.