Annual return option for small taxpayers not filed by due date permits furnishing for specified years and deems them filed.
Notification designates registered persons with limited aggregate turnover who did not furnish the annual return by the due date as eligible, for financial years 2017-18 and 2018-19, to follow a special procedure permitting them to furnish the annual return; returns furnished under that procedure shall be deemed to have been furnished on the due date if not furnished earlier.

Due dates for GSTR-1 submission set for notified quarters for small taxpayers under state GST special procedure.
Notification prescribes a special filing procedure for registered persons below the prescribed turnover threshold to furnish outward supply details in FORM GSTR-1 quarterly, with a deadline at the end of the month following the quarter for the October-December quarter and a deadline at the end of the fourth month following the January-March quarter; a separate time limit for furnishing monthly details or returns will be notified later.

GSTR-3B filing deadline: returns due monthly on the twentieth day following each month; payments from electronic ledgers.
Registered persons must furnish FORM GSTR-3B electronically through the common portal on or before the twentieth day of the month succeeding each tax month, and 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.

Input tax credit limitation: recipient claims capped where supplier invoice details are not uploaded, affecting credit availability.
Suspension of registration is defined to prohibit issuance of tax invoices and charging tax during suspension; on revocation the invoice and supply provisions apply to supplies made during suspension. Input tax credit for invoices not uploaded by suppliers is limited to twenty percent of eligible credit evidenced by supplier-uploaded details. A new FORM GST DRC-01A requires pre-notice intimation of ascertained tax, interest and penalty with Part A for officer communication and Part B for partial payment or submissions before issuing a show-cause notice.

Extended filing dates for Jammu and Kashmir registered persons: conditional GST relief requires furnishing specified returns by revised deadlines.
Amendment substitutes "11th October" for "20th September" in clause (ii) and inserts clauses providing conditional relief to registered persons with principal place of business in Jammu and Kashmir who electronically furnished specified GST returns: FORM GSTR-1 for August, FORM GSTR-7 for July and August, and FORM GSTR-3B for July and August, on or before the revised cut-off dates. The relief is subject to turnover and TDS-obligation criteria and the amendment is deemed to have come into force from 9th October, 2019.

Optional annual return filing allows small turnover taxpayers to regularise non filing and secure deemed furnishing on the due date.
Notification allows registered persons whose aggregate turnover does not exceed two crore rupees and who had not furnished the annual return before the due date to optionally furnish the annual return for F.Y. 2017 18 and 2018 19 under section 44(1) read with rule 80(1). The notification also provides that such return shall be deemed to have been furnished on the due date if it was not furnished before that date, and it is effective from 9 October 2019.

GSTR-1 due date extension for large taxpayers: outward supply details now due by the next month's eleventh day.
Extends the due date for furnishing details of outward supplies in FORM GSTR-1 for registered persons above the specified aggregate turnover threshold to the eleventh day of the month succeeding each month from October 2019 to March 2020, under the proviso to the provision governing outward supply details read with the enabling provision of the State GST Act; separate time limits for returns under the recipient-facing provision will be notified later in the Official Gazette.

Due date for GSTR-1 extended for eligible small taxpayers; quarterly filing deadlines rescheduled and procedural notice issued.
Notification prescribes that registered persons below the specified aggregate turnover shall furnish details of outward supplies in FORM GSTR-1 for the quarter October-December by the prescribed due date and for the quarter January-March by the later prescribed due date; the time limit for furnishing monthly details or returns under the relevant statutory provision will be notified subsequently, and the notification is effective from the stated operative date.

Due date for GSTR-3B returns set as twentieth day of succeeding month; payment via electronic ledgers required.
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 registered persons to discharge tax, interest, penalty, fees or any other amounts by debiting the electronic cash ledger or electronic credit ledger not later than that due date.

Return Filing Deadline: GSTR 3B must be filed by the twentieth day of the month succeeding the tax period.
The Chief Commissioner prescribes that FORM GSTR-3B for October 2019 to March 2020 must be filed electronically via the common portal on or before the twentieth day of the month succeeding the tax period; 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 date. The notification is effective from 9 October 2019.

Extension of annual return filing deadline grants affected taxpayers additional time to furnish delayed annual returns under the Act.
The Order substitutes the prescribed date in the Explanation to the annual return provision so as to extend the deadline for registered persons (excluding Input Service Distributors, composition taxpayers, casual taxable persons and non-resident taxable persons) to furnish annual returns electronically for the period in question, and declares the substitution to be deemed to have come into force on a specified earlier date to address technical problems that prevented timely filing.

GSTR-1 filing due date extended for registered persons above turnover threshold for October 2019 to March 2020.
The time limit for furnishing details of outward supplies in FORM GSTR-1 is extended for registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year. For each month from October 2019 to March 2020, the return is to be furnished by the eleventh day of the month succeeding the relevant month.

GSTR-3B filing and tax payment deadlines were prescribed for monthly returns under the Uttar Pradesh GST framework.
Electronic furnishing of FORM GSTR-3B was specified for each month from October 2019 to March 2020 under the Uttar Pradesh Goods and Services Tax Act, 2017. The return was required to be filed through the common portal on or before the twentieth day of the month succeeding the relevant month. Every registered person furnishing FORM GSTR-3B was required, subject to section 49 of the Act, to discharge liability towards tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger.

Annual return option for small taxpayers allowing special procedure and deemed filing on the due date.
Nagaland notifies that registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under section 44(1) read with rule 80(1) before the due date may, for financial years 2017-18 and 2018-19, follow a special procedure granting the option to furnish the annual return; such return shall be deemed to be furnished on the due date if not furnished earlier.

Quarterly GSTR 1 filing for small taxpayers: specified quarterly deadlines set, with monthly GSTR 3B due in the following month.
Notification under section 148 designates registered persons with an aggregate turnover of up to 1.5 crore rupees as required to furnish outward supply details in FORM GSTR-1 quarterly: the October-December quarter by 31 January and the January-March quarter by 30 April; time limits for furnishing returns under section 38(2) for October 2019-March 2020 will be notified subsequently. FORM GSTR-3B for October 2019-March 2020 is to be furnished on or before the twentieth day of the month succeeding each month.

Input tax credit restriction: non-uploaded supplier invoices capped and a pre-notice intimation form introduced before assessment notices.
The amendment clarifies that during registration suspension a registered person must not issue tax invoices or charge tax and that revocation of suspension triggers application of rules on supplies made during suspension. Input tax credit is limited so that credit for invoices not uploaded by suppliers is restricted to 20% of eligible credit evidenced by uploaded details. A new pre-notice communication, FORM GST DRC-01A, must be issued to inform taxpayers of ascertained tax, interest and penalty and permits partial payment or submissions before a show cause notice is issued.

Optional annual return filing for eligible small taxpayers, with a special procedure and deemed-filing on the due date.
The notification permits a class of small registered persons who did not furnish the annual return under Section 44(1) before the due date to follow a special procedure and have the option to furnish the annual return for the specified financial years; if the return is not furnished before the due date it shall be deemed to have been furnished on the due date.

Extension of GSTR-1 filing deadline for high-turnover taxpayers to following-month deadline; return dates under related provision to follow.
The Government extends the time for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover above the prescribed threshold for each month from October 2019 to March 2020 until the eleventh day of the month succeeding the relevant month. The time limit for furnishing the corresponding details or return under the recipient-facing return provision for those months will be notified subsequently.

Due dates for GSTR-1 for notified small taxpayers set for respective quarters, with return timelines to be issued later.
Notification requires registered persons with aggregate turnover up to the notified small-taxpayer threshold to furnish outward supply details in FORM GSTR-1 under Meghalaya GST Rules for the quarter. Filing deadlines are prescribed: October-December 2019 by 31 January 2020, and January-March 2020 by 30 April 2020. The Government will subsequently issue the time limit for furnishing the related details or return for the months October 2019 to March 2020.

GSTR-3B Filing Deadline set for monthly returns; electronic payment via cash or credit ledger required.
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 month succeeding each month. Tax liabilities declared in FORM GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that same due date.