Form reference correction in GST notification substitutes DRC-03 for ITC-03 at two specified places.
Correction to a prior Uttar Pradesh SGST notification amends the English text at two specified places by substituting FORM GST DRC-03 for FORM GST ITC-03. The corrigendum applies to the identified lines on page 14 and page 20 of the earlier notification, and is limited to rectifying the form reference in the published text.

Annual return filing extension addresses technical difficulties by revising the GST return deadline under the state tax law.
Annual return filing under the Uttar Pradesh Goods and Services Tax Act, 2017 was affected by technical difficulties that prevented registered persons from furnishing the return electronically for the period from 1 July 2017 to 31 March 2018. To remove this difficulty, the Governor issued the Uttar Pradesh Goods and Services Tax (Eleventh Removal of Difficulties) Order, 2019, which amends the explanation to section 44 by substituting "30th November, 2019" for "31st August, 2019" in the annual return filing timeline.

Correction to GST form references replaces FORM GST ITC-03 with FORM GST DRC-03 at specified entries.
Corrigendum to Notification No.03/2019-State Tax (Rate) substitutes FORM GST DRC-03 for FORM GST ITC-03 at two specified page-and-line locations in the published Gazette, clarifying the correct form designation for compliance under the State tax notification.

Intrastate e-waybill exemption: no e-way bill required for intra-state movements, subject to carrying prescribed documents.
No E Way Bill is required to be generated for movement of any class of goods which commence and terminate within the State, provided the person in charge of the conveyance carries documents such as tax invoice, delivery challan, bill of supply or bill of entry; this exemption supersedes earlier notifications and remains in force until the notified expiry unless revoked earlier.

Commencement of GST amendment rules: specified rules appointed to come into force on a notified date.
Under the Nagaland GST Act, the State Government appoints the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the Nagaland Goods and Services Tax (Thirty Second Amendment) Rules, 2019 shall come into force, by notification of the Finance Department referencing the earlier amendment notification of 28th June, 2019.

Coming into force of amendment rules: specified GST amendment provisions activated, implementing procedural changes under state GST framework.
Under the power conferred by Section 164 of the Meghalaya Goods and Services Tax Act, 2017, the Government appointed the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, thereby activating the listed amendment provisions under the State GST framework.

Commencement of SGST amendment rules brings specified procedural and compliance provisions into effect via state notification.
The State Government, under section 164 of the Sikkim Goods and Services Tax Act, 2017, by notification appoints a date for the provisions of rules 10, 11, 12 and 26 of the State Goods and Services Tax (Fourth Amendment) Rules, 2019 to come into effect, thereby bringing the amended procedural and compliance measures into force as published in the Gazette.

Commencement of amended GST rules: specified amendment provisions brought into force under statutory power.
The State Government, under section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017, appoints the 24th day of September, 2019 as the date on which the provisions of rules 10, 11, 12 and 26 of the Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, referring to the prior amendment notification and thereby bringing those amended rules into effect.

Annual return filing extension under GST addresses technical difficulties and permits electronic submission for the specified period.
Annual return filing under the Uttarakhand Goods and Services Tax Act was extended by a removal of difficulties order to address technical problems faced by taxpayers in furnishing the return electronically for the financial period from 1 July 2017 to 31 March 2018. The order permits registered persons covered by the relevant annual return provision to submit the return electronically on or before 30 November 2019 as a special compliance measure for the specified period.

GST ITC-04 compliance relaxation for job work challans, with residual disclosure required for pending goods movements.
Registered persons required to furnish details of challans in FORM ITC-04 are notified to follow a special procedure and are not required to furnish FORM ITC-04 for the period July 2017 to March 2019. They must, however, furnish in serial number 4 of FORM ITC-04 for April-June 2019 the details of all challans relating to goods dispatched to a job worker but not received back or not supplied from the job worker's place of business as on 31 March 2019.

Annual return deadline extension: GST registrants permitted additional time to file prior-year annual returns due to technical portal issues.
The Order substitutes the Explanation to the annual-return provision to declare extended filing dates for two specified GST annual return periods, permitting affected registered persons to file late due to prior technical difficulties with electronic submission; the change is effected under the State Government's power to remove difficulties and applies subject to existing carve-outs for certain categories of taxpayers.

Extension of filing date for FORM GST CMP-08; deadline extended and made retrospectively effective for composition taxpayers.
The notification amends an earlier notification by substituting the previously prescribed deadline with a later deadline for furnishing FORM GST CMP-08, applicable to taxpayers under the composition scheme and those covered by the related prior notification concerning quarterly tax payment and annual filing. The amendment is prescribed under state GST powers and is declared to be retrospective, deemed to have come into force on an earlier stated date following recommendations of the Goods and Services Tax Council.

Effective date amendment: notification for rule 138E deferred to a later commencement, replacing the earlier notified date.
Amendment to a prior state GST notification substitutes the previously notified commencement date for provisions of rule 138E of the Kerala Goods and Services Tax Rules, 2017 by replacing the earlier specified date with a later date for the commencement of rule 138E, effecting a change in the notified commencement timeline.

Waiver of ITC-04 filing removes quarterly chalan filings, except pending job-worker chalan details required in subsequent quarter.
A special procedure waives the obligation to furnish FORM ITC-04 for the initial implementation period for a class of registered persons, while requiring those persons to report, in the subsequent quarter's FORM ITC-04, the chalans for goods sent to a job worker during the period that were not received back or not supplied from the job worker's premises as of the prescribed cut-off date.

Late fee waiver for specified taxpayers who file GSTR returns by the prescribed deadline avoids penalty.
A state notification waives late fees for taxpayers meeting specified eligibility: registered persons in named districts with aggregate turnover above the threshold who filed FORM GSTR-1 for July 2019 electronically by the extended deadline, and Input Service Distributors in the same districts who filed FORM GSTR-6 for July 2019 electronically by the extended deadline.

GST form reference correction: replaces FORM GST ITC-03 with FORM GST DRC-03 in state tax rate notification.
The Maharashtra Finance Department issued a corrigendum to Notification No. 03/2019 State Tax (Rate) directing that occurrences of FORM GST ITC-03 at page 13, line 4 and page 18, line 23 of the original notification be read as FORM GST DRC-03, thereby correcting the referenced form in the notification text.

Electric vehicle GST rate changes add concessional treatment for EVs and charging equipment, with retrospective effect.
The Uttar Pradesh GST notification amends the rate schedules to insert a 2.5% entry for electrically operated vehicles, including two- and three-wheeled electric vehicles and e-bicycles, and a separate entry for chargers or charging stations for such vehicles. It also omits an existing 6% Schedule II entry and excludes chargers or charging stations for electrically operated vehicles from the relevant Schedule III entry. The amendments are deemed effective from 1 August 2019.

GST exemption for electric passenger vehicles supplied to local authorities expanded with retrospective effect.
Exemption under the Uttar Pradesh Goods and Services Tax framework was extended to supplies made to a local authority of an electrically operated vehicle meant to carry more than twelve passengers. The notification inserts a new entry in the exemption table and explains that electrically operated vehicles are those falling under Chapter 87 of the Customs Tariff Act, 1975 and run solely on electrical energy from an external source or fitted batteries. The amendment is given effect from 1 August 2019.

Notification amendment: substitution of the prior effective date, altering the notified effective date and declaring earlier deemed issuance.
The notification replaces the specified effective date in the earlier GST notification, substituting the 21st day of August, 2019 with the 21st day of November, 2019, and declares that the notification shall be deemed to have been issued on the 21st day of August, 2019.

Input tax credit attribution rules for real estate projects revised through substituted annexures and transition formulae.
Corrigendum substitutes Annexure-I, its illustrations, Annexure-II and its illustrations in the Uttarakhand SGST notification on input tax credit attribution for real estate projects. The amended annexures prescribe project-wise formulae for determining eligible credit (Te) and credit to be reversed or taken on transition (Tx) for real estate projects and residential real estate projects, using completion, booking, invoicing, carpet area and transitional credit variables. They also provide special rules where completion is nil, where invoicing or procurement exceeds actual completion or consumption by more than 25 per cent, and where Te is fixed on certified actual consumption.