State tax on intra State supplies: composition style levy with eligibility, exclusions, and compliance obligations for small taxpayers.
State tax is notified at three percent on intra State first supplies of goods or services by eligible registered persons up to a prescribed aggregate turnover threshold, subject to conditions excluding inter State suppliers, casual or non resident persons, supplies via certain e commerce operators, and specified tariff listed goods; availing persons shall not collect tax or claim input tax credit, must issue a prescribed bill of supply with a specified declaration, and remain liable to pay tax on inward supplies as applicable.

Reverse charge on supplies to promoters applies for specified goods from unregistered suppliers under prescribed notification.
Entry 452Q inserts a provision in Schedule III (9% rate) making supplies of any goods, other than capital goods and cement under chapter heading 2523, by an unregistered person to a promoter subject to tax payable by the promoter under section 9(4) of the Assam GST Act, 2017 as prescribed in notification No. 07/2019-State Tax (Rate). Definitions of promoter, project, REP and RREP are supplied and the entry applies to all goods meeting these conditions; the amendment is effective from 1 April 2019.

Reverse charge mechanism requires promoters to pay tax on specified supplies received from unregistered suppliers as recipients.
Notification requires tax to be paid on reverse charge basis by the promoter for specified supplies received from unregistered suppliers, covering (i) goods and services constituting the shortfall from the minimum value a promoter must procure for a construction project, (ii) cement forming such shortfall, and (iii) capital goods supplied to a promoter for construction where tax is payable at the prescribed rate; definitions of promoter, project, REP, RREP and FSI are adopted by reference to the Real Estate (Regulation and Development) Act.

Tax liability on development rights and long term land leases arises on completion certificate or first occupation.
Notification designates promoters who receive development rights or FSI, or long term land leases for residential construction, as liable for State tax on consideration comprising construction services, monetary consideration relatable to residential construction, upfront lease amounts and supply of construction service against development rights or FSI. The liability to pay State tax arises on issuance of the project completion certificate, where required, or on first occupation, whichever is earlier. Relevant terms borrow definitions from the Real Estate (Regulation and Development) Act, and the services are subject to reverse charge as per the cited finance notification.

Revocation of registration allowed where notices sent electronically, permitting late applications when recipients could not respond.
Where registered persons had their registration cancelled after notices were served electronically under sub-section (1) of section 169 and could not reply, a proviso to sub-section (1) of section 30 allows those affected to file applications for revocation of cancellation of registration within an extended retrospective period for cancellations up to the specified cutoff; the order is effective from the stated earlier date.

Composition scheme filing: quarterly FORM GST CMP-08 and annual GSTR-4 submission ensures return-filing compliance.
Composition taxpayers must submit quarterly statements of self-assessed tax in FORM GST CMP-08 by the 18th day of the month following each quarter and an annual return in FORM GSTR-4 by the 30th April; filing these forms for periods availing composition benefit is deemed compliance with the Act's return-filing provisions.

Composition scheme return obligations clarified: quarterly self-assessed statement and annual return timelines specified under Punjab GST amendment.
Amendments require persons whose registration was cancelled and later revoked to furnish returns for the cancellation-to-revocation period within thirty days of revocation. Rule 62 now mandates a quarterly statement of self-assessed tax in Form GST CMP-08 by the eighteenth day of the month following the quarter and an annual return in Form GSTR-4 by the thirtieth day of April; the quarterly statement discharges tax and interest for the period. A new Form GST CMP-08 is inserted and FORM GST REG-01 is updated to record option to pay tax under the Punjab notification.

Commencement date change: Kerala Flood Cess levy postponed; effective commencement rescheduled to the 1st day of July, 2019.
The amendment substitutes the date in rule 1(2) of the Kerala Flood Cess Rules, 2019, replacing the 1st day of June, 2019 with the 1st day of July, 2019, thereby postponing the commencement date from which the flood cess shall be levied and collected, effected under the powers conferred by sub clause (3) of clause 14 of the Kerala Finance Bill, 2019.

Effective date change for Kerala Flood Cess: commencement postponed to protect public interest and align levy implementation.
Amendment substitutes the previously specified commencement date for levying the Kerala Flood Cess with a later date under the authority of the Kerala Finance Bill, explicitly replacing the earlier date in the original notification to postpone the levy in the interest of the public.

Appointment of tribunal member under statutory power: Sh. Rakesh Bali named Member (Administrative) for a three-year term.
Sh. Rakesh Bali is appointed as Member (Administrative) of the Delhi Value Added Tax Appellate Tribunal by the Lt. Governor under the statutory powers conferred by the Delhi Value Added Tax Act, 2004, for a tenure of three years from the date of joining.

GST notification amendment revises the due date reference from the 10th day to the 20th day.
The Uttarakhand GST notification amends an earlier notification by substituting the figures and letters "10th" with "20th" in specified entries of the table and in Annexure IV. The amendment applies wherever the earlier date reference appears in the stated provisions, updating the operative timeline in the notification.

Revocation of registration cancellation gets a limited extension for taxpayers served notices electronically and unable to reply in time.
A proviso is inserted into the revocation of cancellation provision to address registered persons whose registrations were cancelled after notice was served by e-mail or made available on the common portal, and who could not reply to the notice or seek revocation within the ordinary time limit. For cancellation orders passed up to 31.03.2019, such persons may file an application for revocation of cancellation of registration not later than 22.07.2019. The measure removes procedural difficulty arising from electronic service of notice and expiry of the normal revocation period.

GST commencement notification brings specified provisions into force from 21 June 2019 under the Uttarakhand tax framework.
The Uttarakhand Government appointed 21 June 2019 as the date on which the provisions mentioned at serial no. 12 of Notification No. 95/2019 dated 24 January 2019 would come into force under the Uttarakhand Goods and Services Tax framework. The notification was issued under the Uttarakhand Goods and Services Tax Act, 2017 and the relevant amendment rules, and operates as a commencement notification bringing the specified provision into effect from the notified date.

Composition scheme return filing requires quarterly CMP-08 and annual GSTR-4 compliance under the special procedure.
Registered persons paying tax under the composition scheme, and persons availing the specified Uttarakhand notification benefit, must follow a special procedure for furnishing returns and paying tax. They are required to file FORM GST CMP-08 by the 18th day of the month succeeding each quarter and file FORM GSTR-4 on or before 30 April following the end of the financial year. Furnishing these forms as prescribed is treated as compliance with the return provisions corresponding to sections 37 and 39 for the period of benefit.

Composition scheme compliance rules revised to require CMP-08 quarterly statements, GSTR-4 returns, and pending filings after revocation.
The amendment inserts additional provisos in rule 23 requiring a registered person, after revocation of cancellation of registration, to furnish all pending returns within thirty days from the date of the revocation order, including returns for any period covered by retrospective cancellation, within the same thirty-day period. Rule 62 is restructured to require quarterly filing of FORM GST CMP-08 and annual filing of FORM GSTR-4 for persons paying tax under the composition scheme or by availing the specified Uttarakhand notification, and a new FORM GST CMP-08 is inserted for reporting self-assessed tax.

Input tax credit apportionment clarified for construction services using taxable and exempt area-based allocation.
Clarification is issued for apportioning input tax credit in relation to construction-related services covered by clause (b) of para 5 of Schedule II. The credit attributable to taxable supplies, including zero rated supplies and exempt supplies, is to be determined on the basis of the area of the taxable portion and the area that is exempt. The Order applies from 1 April 2019.

Input tax credit rules for real estate projects, credit utilisation and GST assessment forms updated under the amended framework.
The rules amend the input tax credit framework for real estate projects by prescribing project-wise final calculation, reversal and credit adjustment mechanisms, separate computation for central, State, Union territory and integrated tax, and clarified treatment of booked, unbooked, exempted and commercial apartments. They also insert a rule on the order of utilisation of input tax credit, requiring integrated tax credit to be exhausted first. In addition, the amendment substitutes the assessment, demand, rectification and recovery forms and updates the compounding form and related electronic reporting requirements.

Input tax credit reversal under Uttarakhand GST notification applies when taxpayers shift to the notified tax scheme.
Amendment to the Uttarakhand GST notification adds a condition for registered persons who have already availed input tax credit and then opt to pay tax under the notification. Such persons must debit the electronic credit ledger or electronic cash ledger for input tax credit attributable to stock, semi-finished or finished goods, and capital goods, and any remaining input tax credit lapses. The Uttarakhand GST Rules, 2017 apply mutatis mutandis to persons paying tax under the notification.

Reverse-charge GST on goods supplied to real estate promoters gets a new 9% entry for project construction supplies.
The notification amends the Uttarakhand GST rate schedule by inserting a 9% entry for supplies of goods, other than capital goods and cement under chapter heading 2523, made by an unregistered person to a promoter for construction of a project where tax is payable by the promoter as recipient under the reverse-charge framework. It defines promoter and project by reference to real estate law, explains that a Residential Real Estate Project is one where commercial apartments do not exceed 15 percent of total carpet area, and states that the entry applies from 1 April 2019.

Promoter GST liability on development rights and lease-based construction shifts to completion certificate or first occupation.
Registered promoters who receive development rights, FSI or long-term lease rights on or after 1 April 2019 are notified for GST purposes, with tax liability arising on completion certificate or first occupation, whichever is earlier. The notification adopts RERA meanings for apartment, promoter, project, REP and RREP, and states that tax on the covered services is payable under reverse charge in accordance with the specified notification.