Extension of GSTR-1 filing deadline for specified registered persons; returns due by the eleventh day following each month.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is granted for the months October 2019 to March 2020 for registered persons with aggregate turnover above the prescribed threshold, by prescribing the due date as the eleventh day of the month succeeding each relevant month; the time limit under sub-section (2) of section 38 for those months will be notified later.

GSTR-3B filing deadline: monthly returns due by the twentieth day; payments must be debited from electronic ledgers.
Requires monthly electronic filing of FORM GSTR-3B for October 2019 to March 2020 on or before the twentieth day of the month following each tax period, and mandates that registered persons discharge tax, interest, penalty, fee or other amounts by debiting the electronic cash or electronic credit ledger, as applicable, not later than that filing date, subject to the controlling statutory payment provisions.

Intimation of tax liability before show cause notice: taxpayers may pay or submit responses upon formal communication.
The Sixth Amendment amends multiple GST rules: rule 21A prohibits issuance of tax invoices during suspension and applies invoice and recovery provisions upon revocation; rule 36 restricts input tax credit claims when suppliers have not uploaded invoice details by capping credit relative to uploaded credits; rule 61 mandates electronic furnishing of FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended; rule 91 requires refund disbursement based on a consolidated payment advice; rule 97 allocates half the Fund to the Board for GST publicity subject to consumer affairs fund availability; rule 142 requires pre-notice intimation of ascertained tax, interest and penalty via FORM GST DRC-01A and permits taxpayer submissions or partial payment in Part B.

Input tax credit limitation: restricts ITC where supplier invoice uploads are absent, linking claims to supplier compliance.
Amendments clarify that suspended registrants shall not issue tax invoices and address application of sections 31(a) and 40 for supplies during suspension; limit input tax credit claims where supplier-uploaded invoice details are lacking; require specified returns to be furnished in FORM GSTR-3B when GSTR-1/GSTR-2 timelines are extended; link refund disbursement to a consolidated payment advice; allocate a specified share of the GST Fund for publicity subject to a departmental funding floor; and mandate pre-show-cause notice communication of ascertained tax, interest and penalty via newly inserted FORM GST DRC-01A with an opportunity to pay or submit replies in Part B.

Extended filing deadlines for specified GST returns allow Jammu and Kashmir principal businesses to regularise late filings under prescribed conditions.
The State amends a prior notification to change an opening paragraph date and to add clauses granting conditional relief to registered persons with principal places of business in Jammu and Kashmir who have electronically furnished specified GST returns through the common portal by newly prescribed cut off dates. The relief covers: FORM GSTR-1 for August (subject to an aggregate turnover threshold), FORM GSTR-7 for July and August where tax was deductible at source, and FORM GSTR-3B for July and August; each relief applies only for failure to furnish the named form by its due date.

Annual return compliance option: registered persons below turnover threshold may furnish past years' returns under special procedure.
The notification permits registered persons with aggregate turnover not exceeding the prescribed threshold who have not furnished the annual return by the due date to follow a special procedure and have the option to furnish the annual return for the specified financial years; it further provides that a return not furnished before the due date shall be deemed to have been furnished on the due date.

Optional annual return filing for small taxpayers; non-filing deemed filed on due date for specified financial years.
Notification allows registered persons with aggregate turnover not exceeding two crore rupees, who did not furnish the annual return before the due date, the option to furnish the annual return for financial years 2017-18 and 2018-19; if the return is not furnished before the due date, it shall be deemed to be furnished on the due date.

Extension of GSTR-1 filing deadline for specified high-turnover registrants to the eleventh day of the succeeding month.
Registered persons whose aggregate turnover exceeds the prescribed threshold may furnish outward-supply details in FORM GSTR-1 for each month from October 2019 to March 2020 up to the eleventh day of the month succeeding the relevant month, with the time limit for related return-filing obligations to be notified later in the Official Gazette.

Extension of GSTR-1 due date: registered taxpayers may now file monthly returns by the eleventh day following each month.
Extension of the time limit for furnishing details of outward supplies in Form GSTR-1 is prescribed for registered persons with aggregate turnover above the statutory threshold for each month from October 2019 to March 2020, allowing filing up to the eleventh day of the month succeeding the relevant month; the time limit for furnishing the details or return under the separate onward reporting provision will be notified later in the Official Gazette.

GSTR-1 filing deadlines set for small registered persons for specified quarters; monthly return timelines to be notified later.
Notifies that registered persons with aggregate turnover up to the prescribed threshold shall follow a special procedure to furnish outward supply details in FORM GSTR-1: for October-December 2019 by 31 January 2020 and for January-March 2020 by 30 April 2020. It further states that the time limit for furnishing monthly details or returns for October 2019-March 2020 will be notified subsequently in the Official Gazette.

Turnover-limited registered persons must follow special quarterly FORM GSTR-1 filing deadlines for outward supply reporting.
Prescribes a special quarterly filing procedure for registered persons in Chhattisgarh whose aggregate turnover does not exceed the notified threshold, requiring them to furnish details of outward supplies in FORM GSTR-1 for specified quarters within the extended timeframes listed in the table; the notification also states that time limits for furnishing monthly details or returns for the relevant months will be notified subsequently in the Official Gazette.

Due date for GSTR-3B returns set monthly; payment must be debited from electronic ledgers by the filing deadline.
Specifies that FORM GSTR-3B returns for 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 amount payable by debiting the electronic cash ledger or electronic credit ledger not later than that last date.

Due date for GSTR-3B returns fixed: monthly returns and ledger-based payment due by the twentieth day following each month.
Returns in 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. 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.

Pre-notice intimation of tax liability enables payment or submissions before issuance of a show-cause action.
Amendments clarify that suspended registrants shall not issue tax invoices during suspension and, upon revocation, the invoice and return provisions apply to supplies made during suspension. Input tax credit for invoices not uploaded by suppliers is capped at twenty per cent of eligible credit supported by uploaded details. Filing procedures permit a simplified electronic return when detail-filing is extended and refunds shall be disbursed based on consolidated payment advice. A new pre-notice intimation form, FORM GST DRC-01A, requires communication of ascertained tax, interest and penalty in Part A and allows payment or submissions in Part B before issuing a show-cause notice.

GST filing extensions for Jammu and Kashmir taxpayers allow acceptance of specified returns filed after due date within revised timelines.
Amendment substitutes a later date in the opening paragraph and inserts clauses providing that registered persons with principal place of business in Jammu and Kashmir who furnished electronically specified returns and outward-supply statements on or before the revised cut-off dates will be treated as having filed despite earlier failure to furnish by the due date. Covered filings include FORM GSTR-1 for August 2019 (subject to an aggregate turnover threshold), FORM GSTR-7 for July and August 2019 (tax-deduction-at-source returns), and FORM GSTR-3B for July and August 2019.

Annual return option for small dealers: special procedure permits late filing for specified financial years with deeming provision.
Registered persons whose aggregate turnover does not exceed the small-dealer threshold and who did not furnish the annual return by the due date are designated as a class eligible to follow a special procedure and have the option to furnish the annual return for financial years 2017-18 and 2018-19; where such returns were not furnished before the due date they shall be deemed to be furnished on the due date.

Extension of GSTR 1 due date for specified high-turnover taxpayers: returns for certain months now due on the eleventh day.
The Commissioner has extended the due date 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 to the eleventh day of the month succeeding such month; the time limit for the related return under the corresponding provision will be notified later in the Official Gazette.

Due date for GSTR-1: quarterly filing mandated for small registered persons with specified end of quarter deadlines.
Notifies a special procedure requiring registered persons with aggregate turnover up to 1.5 crore rupees to furnish details of outward supplies in FORM GSTR-1 for October-December 2019 and January-March 2020, with deadlines of 31st January 2020 and 30th April 2020 respectively; further timelines for the monthly return provision for October 2019-March 2020 will be notified in the Official Gazette.

Return filing deadline: GSTR-3B must be filed monthly by the twentieth day and tax paid via electronic ledgers.
Returns in FORM GSTR-3B for each month from October to March must be filed 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 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, subject to statutory payment provisions.

Notification amendment: substitution of prescribed compliance deadline under Kerala SGST, effectively shifting the due date.
The Commissioner, exercising powers under the Kerala Goods and Services Tax Act, the Kerala Finance Act and the Kerala GST Rules, amends Notification No. 11/2018-State Tax by substituting the deadline stated in the second paragraph with a new deadline, thereby changing the prescribed compliance date in the cited notification.