Return filing deadline extended for FORM GSTR-3B for November; new due date set for 23 December 2019.
The Commissioner amended an earlier notification to insert a proviso that the return in FORM GSTR-3B for November 2019 shall be furnished electronically through the common portal on or before 23rd December, 2019; the amendment is deemed to have come into force from 20th December, 2019.

Annual return compliance: registered persons below prescribed turnover threshold may opt to deem annual returns furnished for specified years.
Notification designates registered persons below the prescribed aggregate turnover threshold who have not furnished the annual return by the due date as a class eligible to follow a special procedure to furnish the annual return, providing that such return shall be deemed to be furnished on the due date if it was not furnished before that date.

Time period for furnishing GSTR-1: quarterly deadlines set for specified small taxpayers, with further monthly timelines to follow.
The notification prescribes a special procedure requiring registered persons within the notified aggregate turnover threshold to furnish details of outward supplies in Form GSTR-1 for specified quarters within prescribed time limits: October-December 2019 by 31st January 2020 and January-March 2020 by 30th April 2020; monthly time limits for October 2019-March 2020 will be notified later in the Official Gazette, and the notification is effective from 9th October 2019.

GSTR-3B filing due date amended for November 2019 under Uttar Pradesh GST rules through electronic portal filing.
The Uttar Pradesh GST Commissioner amended Notification No. 43 dated 09 October 2019 by inserting a proviso fixing the due date for furnishing FORM GSTR-3B for November 2019. The return was to be filed electronically through the common portal on or before 23 December 2019, and the amendment was deemed effective from 20 December 2019.

Electronic filing requirement for monthly GSTR-3B returns: specified return must be filed via common portal by the deadline.
Notification (17/2019) is amended to require that FORM GSTR-3B for November, 2019 be furnished electronically through the common portal on or before the specified deadline, with the amendment deemed effective from the twentieth day of December, 2019.

Limitation for GST appeals extended until Appellate Tribunal President assumes office, delaying start of appeal periods.
Clarifies that where the Appellate Tribunal is not yet constituted, the three month appeal period and the six month Commissioner application period shall commence from the later of the date the order is communicated or the date the President or State President of the Appellate Tribunal assumes office after its constitution.

Annual return filing deadline extended to address technical difficulties in electronic compliance under the Uttar Pradesh GST framework.
Annual return filing under the Uttar Pradesh Goods and Services Tax Act, 2017 is clarified through a removal of difficulties order addressing technical obstacles in electronic compliance. The substituted Explanation to section 44 expressly extends the filing dates for the relevant initial return periods, thereby setting revised time limits for furnishing the annual return electronically for the affected financial years.

GST rate amendments reshape hotel accommodation, restaurant service, outdoor catering and job work classifications under the Uttar Pradesh regime.
Uttar Pradesh GST rate notification amends the existing rate schedule and service classification entries for specified supplies, including hotel accommodation, restaurant service, outdoor catering, catering connected with premises rental, leasing or rental services without operator, and selected professional, technical and business services linked to petroleum exploration, mining or drilling. It also revises job work rates for diamonds, bus body building and other job work, and inserts express definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.

Due date for Form CMP-08 returns fixed as 22 October, effective from 18 October, clarifying filing timeline.
Amendment inserts a proviso to require that the statement of payment of self-assessed tax in FORM CMP-08 for the quarter July-September 2019 (or part thereof) be furnished by the 22nd day of October, 2019; the amendment is made under the state GST Act and is deemed to have come into force from the 18th day of October, 2019.

Extension of GSTR-3B filing deadline - November returns must be filed electronically by the revised due date.
The Commissioner amends Notification-13/2019 to insert a proviso that the return in FORM GSTR-3B for November 2019 shall be furnished electronically through the common portal by a revised due date; the amendment is declared to be effective from a specified date, validating the extended filing timeline and mandating electronic submission.

FORM GSTR-3B filing deadline for November 2019 was extended, requiring electronic filing through the common portal.
FORM GSTR-3B for November 2019 was required to be furnished electronically through the common portal on or before 23 December 2019 in Gujarat. The extended deadline was implemented through a further proviso in the earlier deadline notification under the State Goods and Services Tax framework, with effect from 20 December 2019.

QR code requirement for B2C invoices mandates large registered persons to include QR codes or dynamic QR cross-references.
An invoice issued by a registered person to an unregistered person (B2C invoice) must contain a QR code when the registered person's aggregate turnover in a financial year exceeds the prescribed high-turnover threshold; a dynamic QR code provided via digital display with a cross-reference to payment is treated as satisfying the QR code requirement. The notification fixes the date from which this obligation takes effect.

Commencement of amendment rules: Rule 5 of West Bengal GST (Fourth Amendment) Rules to come into force on first day of April.
The notification appoints the first day of April, 2020 as the date on which Rule 5 of the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, effectuating the amendment made by notification No. 1090-F.T., dated 28th June, 2019, under the authority of the West Bengal Goods and Services Tax Act, 2017.

E-invoice requirement for high-turnover registered persons applies to supplies made to other registered persons under GST rules.
Notification designates registered persons whose aggregate turnover in a financial year exceeds a high-turnover threshold as required to prepare e-invoices for supplies of goods or services to other registered persons, in compliance with the invoice preparation provisions under the state GST rules.

E invoice Portals notified as Common GST Electronic Portal; GSTN managed websites authorised for invoice preparation.
The notification designates ten specified websites as the Common Goods and Services Tax Electronic Portal for preparation of e invoices, explaining that these websites are managed by the Goods and Services Tax Network. It is issued under powers conferred by the State GST Act and relevant rules read with the Integrated GST Act and specifies an operative commencement date for the notification.

Invoice preparation requirement: electronic upload in prescribed FORM and Invoice Reference Number required for notified taxpayers, other methods invalid.
Amendment mandates that notified classes of registered persons must prepare invoices by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal to obtain an Invoice Reference Number; invoices not issued through this prescribed electronic process will not be treated as invoices, and invoices prepared under this process are excluded from the earlier invoicing sub-rule requirements.

GSTR-3B filing requirement mandated electronic submission through the common portal by the prescribed deadline for November returns.
Arunachal Pradesh amended the return-filing arrangement for FORM GSTR-3B under the State GST framework. FORM GSTR-3B for November 2019 was required to be furnished electronically through the common portal by 23 December 2019. The revised filing requirement took effect from 20 December 2019.

Bus body building clarification broadens GST exemption scope to include bodies built on Chapter 87 vehicle chassis.
The amendment inserts an explanation in the relevant exemption entry to clarify that bus body building includes building of body on chassis of any vehicle falling under Chapter 87 of the Customs Tariff Act, 1975. It operates within the existing Uttarakhand GST notification and expands the meaning of the specified entry for GST purposes.

Commencement of rule 46: provisions to come into force on appointed date under Karnataka GST amendment.
The Government, exercising powers under rule 5 of the Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2019, and on Council recommendation, appoints a date as the commencement for the operative provisions of a specified rule of the Karnataka GST Rules, 2017, thereby formalising the date on which those rule provisions shall come into force under the state GST regulatory framework.

QR code requirement mandates QR on B2C invoices by registered persons above prescribed turnover threshold from April.
Registered persons whose aggregate turnover in a financial year exceeds five hundred crore rupees must issue B2C invoices containing a Quick Response (QR) code; provision of a Dynamic QR via digital display with cross-reference to payment is deemed equivalent, and the requirement is effective from 1 April 2020.