GSTR-1 filing deadlines set for small taxpayers under a special procedure, establishing specific quarterly furnishing timelines.
Prescribes a special procedure for registered persons with aggregate turnover up to 1.5 crore to furnish outward supply details in FORM GSTR-1 quarterly, setting 31 January 2020 for October-December 2019 and 30 April 2020 for January-March 2020, with monthly furnishing time limits to be notified later and the notification effective from 9 October 2019.

GSTR-3B deadline: returns must be filed by the twentieth day following each taxable month, filed electronically.
Specifies that returns in FORM GSTR-3B for October 2019 to March 2020 must be furnished electronically via the common portal on or before the twentieth day of the month succeeding each relevant month, and that tax, interest, penalty, fees or other amounts declared 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; the notification is effective from 9th October 2019.

Due date for CMP-08 filing prescribed, fixing the last day for the April-June quarter and retroactive commencement.
The Government of Puducherry amends G.O. Ms. No. 34 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, shall be the 31st day of July, 2019. The notification is made effective retrospectively and is deemed to have come into force on 18th July, 2019.

Electronic ticket as tax invoice for multiplex film admissions, enabling streamlined GST invoicing and related practitioner and e way procedures.
A rule requires that electronic tickets issued for admission to cinematograph films in multiplex screens are deemed to be tax invoices for all purposes even without recipient details if they contain other information required under rule 46; non multiplex suppliers may opt in. The amendment adds a surrender procedure for Goods and Services Tax Practitioners via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07, and prescribes FORM GST EWB-05 and FORM GST EWB-06 for unblocking or rejecting e way bill generation facilities; Statement 5B in refund forms is also revised for deemed exports.

Extension of GSTR-1 due date: monthly returns for specified large taxpayers for Oct 2019-Mar 2020 now due by the 11th.
Extends the due date for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover of more than 1.5 crore rupees: for each month from October 2019 to March 2020 the GSTR-1 must be furnished by the eleventh day of the month succeeding the relevant month. The time limit under sub-section (2) of section 38 for the same months will be notified later in the Official Gazette. The notification is deemed issued on the ninth day of October, 2019.

Due date for GSTR-3B returns: monthly filing by the succeeding month's twentieth day and discharge tax liabilities by that deadline.
The Commissioner specifies 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 registered persons must discharge liabilities shown in the return by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last filing date.

Extension of GSTR-1 due date: monthly outward-supply returns now due by the eleventh day following each month.
Extends the filing deadline for FORM GSTR-1 for monthly outward-supply details for October 2019 to March 2020 for registered persons above the aggregate turnover threshold, requiring submission by the eleventh day of the month succeeding each month; the time limit for the related return filing will be notified later in the Official Gazette, and the notification is effective from 9th October 2019.

Return filing deadline for GSTR-3B set on twentieth day of succeeding month; payment via electronic ledgers required.
Registered persons must furnish FORM GSTR-3B electronically through the common portal on or before the twentieth day of the month succeeding each month from October 2019 to March 2020, and discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that final date.

Suspension of registration: prohibition on issuing tax invoices and procedural consequences for supplies and credit claims.
Amendments define that a suspended registrant shall not make any taxable supply by prohibiting issuance of tax invoices and charging tax during suspension, and provide that revocation invokes the invoice and amendment provisions for supplies made while suspended. Input tax credit is limited where supplier-uploaded details are absent, returns may be furnished electronically in FORM GSTR-3B as specified by the Commissioner, refunds are disbursed on consolidated payment advice, and pre-notice intimation and response procedures are prescribed via FORM GST DRC-01A.

Optional annual return filing for small taxpayers permits late filing for specified past years and deems returns filed.
Small taxpayers below the specified aggregate turnover threshold who did not furnish the annual return before the due date are allowed an optional special procedure to furnish the annual return for the specified past financial years, and such returns shall be deemed to have been furnished on the due date if not furnished earlier.

Quarterly GSTR-1 filing procedure for small registered persons requires filing outward supply details by specified quarterly deadlines.
Registered persons with aggregate turnover up to 1.5 crore rupees must furnish details of outward supply in FORM GSTR-1 under the Tamil Nadu GST Rules for specified quarters. The notification sets deadlines for October-December 2019 and January-March 2020 quarters as 31 January 2020 and 30 April 2020 respectively, and indicates that time limits for monthly returns for October 2019-March 2020 will be notified later in the Official Gazette.

Extension of GSTR-1 due date for specified high-turnover taxpayers to the next month's eleventh day.
Deadline for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover above the 1.5 crore rupee threshold is extended so that for each month from October 2019 to March 2020 the return must be furnished by the eleventh day of the month succeeding such month; this extension is issued under the second proviso to sub-section (1) of section 37 read with section 168 of the Goa GST Act and is effective from 09-10-2019, while the time limit under sub-section (2) of section 38 will be notified later.

Return due date for FORM GSTR-3B fixed as twentieth day of succeeding month; payment via electronic ledgers required.
Returns in FORM GSTR-3B for October 2019 to March 2020 must be filed electronically on the common portal on or before the twentieth day of the month succeeding each month. Payment of tax, interest, penalty, fees or other amounts must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing due date. The notification is effective from 9 October 2019.

Bank account furnishing requirement for new registrants; non compliance grounds and portal filing procedures specified.
Introduces mandatory furnishing of bank account details by newly registered persons on the common portal within a prescribed period; non compliance is made a ground for action. Substitutes "payment advice" with "payment order" and allows consolidated payment order based refunds. Inserts new forms and amendments including FORM GST PMT 09 for transfers within the electronic cash ledger and FORM GST RFD 10B for refunds to retail outlets in international airport departure areas, with specified eligibility, filing and verification requirements.

Due date for GSTR-1 returns extended to the 11th day of the month following each month for specified high turnover taxpayers.
The deadline for furnishing outward supply details in FORM GSTR-1 for registered persons with aggregate turnover above the specified threshold for October 2019 to March 2020 is extended to the eleventh day of the month succeeding each tax month; the notification is issued under the Karnataka GST Act and states that the time limit for furnishing related returns under the complementary provision will be notified separately in the Official Gazette.

Return filing deadline for GSTR-3B set monthly, with tax discharge required via electronic cash or credit ledger.
Specifies that FORM GSTR-3B for the months October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each period, and requires that tax liabilities shown in FORM GSTR-3B be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to statutory payment provisions.

GSTR-1 filing deadline extension: due date shifted to the eleventh day of the succeeding month for specified high turnover taxpayers.
The due date for furnishing details of outward supplies in FORM GSTR-1 is extended, for registered persons above the specified turnover threshold, for each month from October 2019 to March 2020 until the eleventh day of the month succeeding such month; the corresponding time limit for furnishing the related return will be notified later in the Official Gazette.

Return filing deadline: monthly GSTR-3B returns due by the twentieth day after the month; payments via electronic ledgers.
Returns in FORM GSTR-3B for October 2019 to March 2020 must be filed electronically through the common portal on or before the twentieth day of the month following the taxable month; registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than that same due date.

Correction to tax notification: replace "central tax" with "state tax" in specified provision, altering tax attribution.
Corrigendum corrects the English text of a GST departmental notification by directing that, at page 3 in the table at point (vi) line 6, the term "central tax" be read as "state tax"; the English version of the original notification is to be read with this correction.

Intimation of tax liability - new pre notice FORM requires communication and opportunity to respond before issuing show cause notice.
Amendments clarify that suspension of registration prohibits issuing tax invoices and charging tax during suspension, cap input tax credit claimable where supplier uploads are absent at twenty per cent of eligible uploaded credit, require electronic filing of the return in FORM GSTR 3B when GSTR 1/GSTR 2 deadlines are extended, mandate timeframe for tax practitioner examination, provide for refund disbursement based on consolidated payment advice, allocate fifty per cent of Fund receipts for GST publicity subject to a funding floor, revise transitional dates, and introduce FORM GST DRC 01A for pre notice intimation and response on ascertained tax liabilities under sections 73(5)/74(5).