Extension of annual GST return deadline for affected registered persons due to technical difficulties; filing time is administratively deferred.
The Order amends the Explanation to the annual return provision under the Andhra Pradesh GST Act to substitute the previously prescribed filing deadline with a later date, thereby extending time for registered persons required to furnish annual returns electronically due to technical problems that impeded filing for the initial rollout period; exclusions for Input Service Distributors, certain tax-collection cases, casual taxable persons and non-resident taxable persons remain.

Extension of compliance date under AP GST Act: notification amends prior order, substituting August date with November date.
Amendment substitutes the compliance date in the prior notification issued in G.O.Ms.No.302 (Revenue (CT.II), dated 16-05-2019) by replacing the previously specified day in August with the corresponding day in November; the Government effected this change under Section 164 of the State GST Act on recommendations of the GST Council and in the public interest.

Nil-rate supply to local authorities: electrically operated passenger vehicles of larger capacity included by amendment to the notification.
Amendment adds clause (aa) to the notification against serial number 22 so that supplies to a local authority of an "Electrically operated vehicle"-defined as a Chapter 87 road vehicle run solely on electrical energy from an external source or on-board batteries-are included within the notified (nil-rate) entry; the amendment is made under the State's notification powers and is effective from 1st August, 2019.

GST rates for electrically operated vehicles and chargers revised, adding low-rated entries and excluding chargers from higher-rate provisions.
Amendment revises Andhra Pradesh GST schedules by adding 2.5% entries for chargers or charging stations and for electrically operated vehicles (including two and three wheelers and e bicycles, defined as vehicles run solely on electrical energy), omitting a 6% Schedule II entry, and excluding chargers/charging stations from a 9% Schedule III entry; effective from 1 August, 2019.

Extension of filing deadline for composition scheme taxpayers: notificatory amendment shifts the due date for returns and payments.
The Government amends G.O.Ms.No.301 under the Andhra Pradesh Goods and Services Tax Act, 2017 to substitute the deadline stated in the proviso to paragraph 2, thereby altering the due date applicable to the special procedure for filing returns and payment of tax by registered persons opting for the composition scheme.

Late fee waiver for specified GSTR 1 and GSTR 6 returns when filed electronically by the prescribed deadline.
Waiver of late fee under section 47 is granted for specified July 2019 GST filings under section 128 of the Maharashtra GST Act. It applies to registered persons in the listed districts with aggregate turnover above the statutory threshold who file FORM GSTR-1 for July 2019 electronically by 20 September 2019, and to Input Service Distributors in the listed districts who file FORM GSTR-6 for July 2019 electronically by the same date. The covered districts are Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik and Ahmednagar.

Waiver of FORM ITC-04 filing exempts certain registered persons while preserving reporting for outstanding job work challans.
Notification exempts a specified class of registered persons from furnishing FORM ITC-04 under sub rule (3) of rule 45 for the period July 2017 to March 2019, while mandating that challans for goods dispatched to a job worker during that period which were not received back or not supplied from the job worker's premises as of the cut off date must be furnished in serial number 4 of FORM ITC-04 for the quarter April-June 2019.

Corrigendum to GST notification corrects form references to FORM GST DRC-03 and prescribes retrospective effect.
Correction to a GST notification replaces two occurrences of "FORM GST ITC-03" with FORM GST DRC-03, specifying the exact page and line locations in the original publication; the corrigendum is declared to have come into force with effect from the stated commencement date and is published under the Department of Finance.

Waiver of Form ITC-04 filing: specified registered persons exempt for July 2017-March 2019; pending job worker challans must be reported.
Exempts a class of registered persons from filing FORM ITC-04 for July 2017-March 2019, while requiring those persons to submit details of all challans for goods dispatched to job workers that were not received or supplied as of 31 March 2019; such challans must be reported in serial number 4 of FORM ITC-04 for April-June 2019. The notification is effective from 31 August 2019 under section 148 read with section 143 of the Goa GST Act.

Annual GST return deadline extended for affected registered persons now to address technical electronic filing difficulties.
The Order, issued under the Governor's power to remove difficulties, amends the Explanation to section 44 of the Himachal Pradesh GST Act by substituting the previously prescribed cut off date with a later date, thereby extending the deadline to enable registered persons (except specified excluded categories) to electronically furnish the annual return for the period 1 July 2017 to 31 March 2018 due to technical filing difficulties.

Bill of supply requirement extended to persons paying tax under specified composition notification, clarifying invoice obligations.
Clarifies that the bill of supply requirement for supplies of exempt goods or services applies to persons paying tax under the specified composition notification, requiring those persons to issue a bill of supply instead of a tax invoice and resolving uncertainty about invoice form and compliance for notification-covered taxpayers.

Input tax credit extension allows claims after the September return until the March return where supplier details were uploaded.
The Order inserts provisos allowing registered persons to take input tax credit for invoices or debit notes of the first GST year where supplier-uploaded details are available, by extending the claim period from after the September return up to the due date for the March return; it also permits rectification of furnished details in the same extended window, including for the January-March quarter.

Composition scheme eligibility clarified: exempt interest income from loans excluded when computing turnover and eligibility.
The Order excludes from consideration, for composition scheme eligibility, the value of exempt services by way of extending deposits, loans or advances to the extent the consideration is represented by interest or discount, and directs that such exempt interest or discount income shall not be included in computing aggregate turnover for determining eligibility; the clarification takes effect from the first day of February, 2019.

Form substitution: notification corrects references, replacing FORM GST ITC-03 with FORM GST DRC-03 at two specified entries.
Corrigendum to Notification No. 3/2019-State Tax (Rate) directs that the two instances where the notification published in the Gazette refers to "FORM GST ITC-03" be read instead as "FORM GST DRC-03," effecting an administrative textual substitution of the form identifier in the published notification.

Late fee waiver for delayed GSTR-1 filings where taxpayers filed within the specified extended compliance window.
A proviso waives the amount of late fee payable under section 47 for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017 to September 2018 by the due date but furnished those details in FORM GSTR-1 between 22nd December, 2018 and 31st March, 2019.

Waiver of FORM ITC-04 filing relieves specified registered persons from prior period; pending job worker challans must be reported.
Notifies exemption from furnishing FORM ITC-04 for the period July 2017 to March 2019 for a specified class of registered persons, subject to a special procedure. Requires reporting, in serial number 4 of FORM ITC-04 for the quarter April-June 2019, of all challans for goods sent to a job worker during the waived period that were not received back or not supplied from the job worker's business as of the cut off date.

Notification amendment: substituted effective date for a prior GST notification, with commencement fixed from the earlier effective date.
The state GST notification replaces the originally specified effective date with a later calendar date under the power conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017, made on the Council's recommendation and on satisfaction of public interest, and provides that the notification shall come into force with effect from the earlier specified calendar date.

Exemption for goods transport agency services to specified government and registered entities alters GST registration and liability implications.
The notification exempts goods transport agency services to specified government and governmental agencies when those recipients are registered under the Delhi GST Act solely to deduct tax under Section 51, exempts banking services to PMJDY Basic Saving Bank Deposit account holders, and exempts rehabilitation services by recognised professionals at qualifying public or registered entities; it also inserts a definition of financial institution by reference to the Reserve Bank of India Act and makes textual changes to other entries, effective from 1 January 2019.

GST rate amendments expand taxable services to renewable energy setups and pilgrimage air transport with input credit conditions.
Amendments revise the state GST rate notification to add and reclassify taxable services: transportation of passengers by non-scheduled air/charter engaged by specified organisations for Government-facilitated religious pilgrimage (subject to non-availability of input tax credit on goods), reclassification of leasing/rental and financial services, substitution of entries for third-party insurance of goods carriage, insertion of a category for construction/engineering/installation services for renewable and waste-to-energy installations, and separate classification for higher-priced cinema admissions; definitions for "specified organisation" and "goods carriage" are added and the changes operate from January first, 2019.

Composition Levy eligibility clarified: turnover-based option available but manufacturers of specified products are excluded.
An eligible registered person with aggregate turnover below the prescribed threshold may opt for the composition levy and pay tax as prescribed under rule 7 instead of tax under section 9; however, manufacturers of goods listed in the Table (ice cream and other edible ice; pan masala; tobacco and manufactured tobacco substitutes) are excluded from opting for composition. Tariff references shall be construed by the First Schedule to the Customs Tariff Act and its interpretative notes.