Annual return furnishing option granted to small registered persons, with a deeming provision treating late filings as furnished on due date.
Notification designates registered persons with turnover not exceeding the prescribed threshold who have not furnished the annual return under section 44(1) read with rule 80(1) as eligible to follow a special procedure and to exercise the option to furnish the annual return for 2017 18 and 2018 19, with a deeming provision that returns not furnished before the due date shall be deemed to have been furnished on the due date; issued under section 148 and effective from 9 October 2019.

Quarterly GSTR-1 filing for small taxpayers given extended deadlines with retroactive commencement and later monthly timelines.
Registered persons within the notified turnover threshold must furnish details of outward supplies in FORM GSTR-1 quarterly: for October-December 2019 by 31 January 2020 and for January-March 2020 by 30 April 2020; time limits for monthly returns for October 2019-March 2020 will be notified later, and the notification is effective from 9 October 2019.

Due date for FORM GST CMP-08 set as 22nd October for July-September quarter filing compliance.
The amendment inserts a proviso in the earlier notification specifying that the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08, for the quarter July 2019 to September 2019 or part thereof, shall be the 22nd day of October, 2019; the amendment is made under the Assam Goods and Services Tax framework and is deemed to have come into force from 18th October, 2019.

Tax notification amendment: aerated water added to Assam GST schedule, altering taxable goods classification under composition provision.
An amendment inserts a new Sl. No. 2A with tariff code 2202 10 10 described as "Aerated Water" into the notified table of goods under the Assam Goods and Services Tax framework, effected under the proviso to sub-section (1) of section 10 of the Assam GST Act, 2017; the amendment is deemed to have come into force from the 1st day of October, 2019.

Development rights exemption under Assam GST notification clarified for supplies made on or after 1 April 2019.
Amendment to the Assam GST rate notification under section 148 of the Assam Goods and Services Tax Act, 2017 inserts an Explanation clarifying that the notification does not apply to development rights supplied on or after 1 April 2019. The amendment is deemed to have come into force from 1 October 2019.

Commencement of Assam GST amendment rules appointed, bringing specified procedural provisions into force and operative compliance mechanism.
Under section 164 of the Assam Goods and Services Tax Act, 2017 the Governor appoints the 24th day of September, 2019 as the date on which provisions of the Assam Goods and Services Tax (Fourth Amendment) Rules, 2019 - namely rules 91(3), 92(4), 92(4A), 92(5), 94 and FORM GST RFD-05 - shall come into force, and declares the notification to have effect from that date.

Reconstitution of Anti profiteering Screening Committee appoints two members and supersedes the earlier notification, effective from October.
Reconstitution of the Anti profiteering Screening Committee under the Assam Goods and Services Tax Rule appoints Shri Deepak Arora and Shri Hiranya Kumar Sarma as members, effective from 24th October, 2019, and supersedes the prior September 2017 notification.

Exemption conditions for petroleum and mining goods clarified; disposal taxable on depreciated value with hydrocarbon agency certification required.
The notification adds conditions requiring certificates that no foreign exchange remittance was made when transferees undertake transfers on behalf of licensees, lessees or foreign contractors, except where the transferee is an Indian company. It permits a recipient or transferee disposing exempted petroleum or coal bed methane goods to pay tax on the depreciated value upon producing a certificate from a duly authorised officer of the Directorate General of Hydrocarbons confirming the goods are no longer required, with depreciated value calculated by specified straight-line quarterly rates and subject to a maximum cap. Effective 1 July 2019.

Correction of Form Reference: replaces FORM GST ITC-03 with FORM GST DRC-03 in Assam tax notification.
Corrigendum substitutes FORM GST DRC-03 in place of FORM GST ITC-03 in Annexure I (serial No.1, clause (e)) and Annexure II (serial No.1, clause (d)) of the State Tax (Rate) notification, effecting a ministerial correction to the form references.

GST rate amendment modifies taxable classification by removing two schedule entries and adding packaged bags and bulk containers.
The notification amends the Meghalaya GST schedules by omitting S. No. 80AA and S. No. 171A from Schedule II and inserting two new entries into Schedule III after S. No. 163A: woven and non woven bags and sacks of polyethylene or polypropylene (HS 3923 or 6305) used for packing goods, and flexible intermediate bulk containers (HS 6305 32 00); the amendment takes effect on the stated commencement date.

GST return filing amendment requires GSTR-3B for November 2019 to be filed electronically through the common portal.
Amendment to the Uttarakhand State Tax return-filing notification inserts a proviso requiring the return in FORM GSTR-3B for November 2019 to be furnished electronically through the common portal on or before 23 December 2019. The amendment is made under the Uttarakhand Goods and Services Tax Act, 2017 and the corresponding Rules, on the recommendations of the Council, and is given deemed effect from 20 December 2019.

Extension of GSTR-3B filing deadline for Assam registered persons; returns now permitted until end of December.
Extension of the statutory filing deadline for returns in FORM GSTR-3B for registered persons whose principal place of business is in Assam: the Commissioner amends an earlier notification to insert a proviso permitting electronic submission of the November 2019 GSTR-3B return through the common portal by the extended due date, and specifies deemed issuance and commencement dates for the amendment.

Extension of GSTR-1 filing deadline for specified Assam-registered taxpayers, allowing a later date for November-period returns.
Extension of the time limit for furnishing outward-supply details in FORM GSTR-1 for registered persons whose principal place of business is in Assam and who meet the aggregate turnover threshold specified, by amending an earlier notification to grant an extended deadline for submission for the month of November 2019 to the end of December 2019.

Grant of alcoholic liquor licence excluded from supply under GST, so licence and application fees are not treated as taxable supply.
The State of Assam notifies that the grant of alcoholic liquor licence, against consideration in the form of licence fee, application fee or by any other name, shall be treated neither as a supply of goods nor as a supply of service when undertaken by the State as a public authority.

Commencement of amended GST provision declared and deemed in force from the appointed October date in Karnataka.
The State government, invoking sub section (2) of Section 1 of the Karnataka Goods and Services Tax (Amendment) Act, 2019, appointed the 22nd day of October, 2019 as the date on which Section 13 of the Amendment Act shall be deemed to have come into force, by notification issued through the Finance Department.

Tax classification amendment: cement specified under customs chapter 2523 and treated as effective from the stated notification date.
Amendment substitutes the entry at serial number 2 in Notification No.7/2019-State Tax (Rate) to specify that the taxed item is "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)", clarifying the taxable classification under the State GST rate schedule and declared to be deemed in force from the 1st day of October, 2019.

Forward charge option for authors requires registration and prescribed invoice declaration to pay State tax on literary copyright supplies.
The notification amends the Assam SGST rate table by substituting the entry for copyright-related services to music companies and inserting 9A to cover authors supplying copyright in original literary works to publishers, permitting authors to elect registration and file Annexure I to pay State tax under forward charge and to make the Annexure II invoice declaration when exercising the option. It also adds entries for rental of motor vehicles to body corporates where non-corporate suppliers pay Assam GST with restricted input service credit, and for securities lending under SEBI's scheme identifying lender and borrower.

GST registration threshold tied to statutory exemption; new nil-rate exemptions for FIFA event services and specified storage services.
The notification amends Assam SGST Notification No. FTX.56/2017/25 by replacing fixed monetary registration thresholds with the functional phrase tying exemption to the amount that renders a person eligible for exemption under the Assam GST Act, inserting nil-rate service entries for FIFA U-17 Women's World Cup 2020 related services (subject to Ministry certification), storage/warehousing of specified agricultural commodities, CAPF Group Insurance Fund life insurance services, adding "Bangla Shasya Bima," and substituting the year "2019" with "2020" in certain entries; effective from 1 October 2019.

GST classification changes for hotel and catering services impose differentiated tax rates and add specific definitions and credit conditions.
The amendment revises schedule entries to create tiered classifications and specified central tax rates for hotel accommodation, restaurant service, outdoor catering and related composite supplies, conditions the allowance of input tax credit for those services, inserts new job-work subcategories with distinct rates, modifies leasing and rental service descriptions, and adds statutory definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises; the notification is effective from 1 October 2019.

Tax exemption for FAO supplies: goods for specified projects exempt from state GST subject to certification requirement.
Exempts supplies of goods to the Food and Agricultural Organization of the United Nations for the projects listed in the Annexure from State GST, subject to certification by an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare confirming the quantity and description of goods, that they are intended for execution of the listed projects, and recommending the grant of exemption; exemption deemed effective from the first day of October, 2019.