GSTR-3B filing deadline set for monthly returns; taxes must be paid via electronic cash or credit ledgers by that due date.
Due date for furnishing FORM GSTR-3B for April-June 2019 is the twentieth day of the month succeeding each tax period, effective from 7 March 2019. Registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that due date, subject to statutory payment provisions.

Extension of GSTR-1 filing deadline: taxpayers above turnover threshold allowed additional time to file monthly outward supplies.
Time for furnishing Form GSTR-1 for registered persons with aggregate turnover above the prescribed threshold for each month from April to June 2019 is extended to the eleventh day of the month following the relevant month; separate time limits for returns under section 38(2) and section 39(1) for July 2017-June 2019 will be notified later, and the notification is deemed effective from the stated effective date.

Quarterly GSTR-1 filing requirement for small taxpayers; April-June return due by 31 July, effective from March.
Notification prescribes that registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special procedure to furnish details of outward supplies in FORM GSTR-1 quarterly; specifically, the April-June 2019 quarter must be filed by 31 July, 2019. Time limits for furnishing returns for the months July, 2017 to June, 2019 will be notified subsequently. The notification is effective from 7 March, 2019.

Registration exemption for exclusive goods suppliers with low turnover, subject to specified goods and territorial exceptions.
Exemption from registration is provided for persons engaged exclusively in supply of goods whose aggregate turnover in the financial year does not exceed a specified threshold, except for persons required to register compulsorily under section 24; suppliers of goods specified in the Table (ice cream and other edible ice; pan masala; tobacco and manufactured tobacco substitutes); persons making intra State supplies in specified States and Union Territories; and persons who have opted to be registered or intend to continue registration.

Custodian appointment of ICD goods establishes statutory handling, storage and liability obligations under customs regulatory framework.
M/S Gateway Rail Freight Limited is appointed custodian of the Bhojwa ICD under section 45(1) of the Customs Act, 1962, authorised to receive, handle, store, load, unload and tranship import, export and transhipment goods until clearance, warehousing, export or transhipment, subject to statutory conditions: maintenance of records, provision of security and infrastructure (weighbridge, EDI, fire-fighting, offices, transport, accommodation), insurance and bonds with bank guarantees, liability for pilferage, compliance with Handling of Cargo in Customs Area Regulations, 2009, and an initial term up to two years with termination and oversight by the Principal Commissioner of Customs.

Revocation of GST registration: extended deadline allows affected taxpayers served electronically to apply for revocation.
The Order inserts a proviso in section 30(1) permitting a registered person who was served a cancellation notice under section 169(1)(c) or (d) and could not reply, resulting in cancellation of registration for orders passed up to 31.03.2019, to file an application for revocation of cancellation of registration not later than 22.07.2019.

Revocation of cancellation: extended filing window for taxpayers who missed electronic notices to seek revocation.
The Order adds a proviso allowing registered persons whose registrations were cancelled after notices served by e mail or made available on the common portal, and who could not reply leading to cancellation up to the stated cutoff, to file applications for revocation of cancellation within the extended period specified in the Order; the Order is enacted under the removal of difficulties power and takes effect from the operative date set out in the instrument.

Commencement of Rule 138E: provisions to take effect from a specified date under the Manipur GST amendment.
Pursuant to section 164 of the Manipur Goods and Services Tax Act, 2017, the State Government appoints the twenty first day of June, 2019 as the date on which the provisions of the Manipur Goods and Services Tax (Fourteenth) Amendment Rules, 2018 (rule 12 of notification No. 14/2018-State Tax (Rules)) shall come into force, thereby effecting commencement of the cited amendment provisions (including those described as rule 138E of the CGST Rules) within the State.

Composition scheme compliance clarified: quarterly CMP-08 filings and annual GSTR-4 returns satisfy statutory return obligations.
Designates registered persons availing the State notification benefit under the Manipur GST Act as subject to a special procedure: furnish quarterly statement of self-assessed tax in FORM GST CMP-08 by the 18th day of the month succeeding each quarter, and file an annual return in FORM GSTR-4 by the 30th April following the financial year. Filing these forms for the period of benefit is deemed to satisfy the statutory return and statement obligations under the Act.

Composition scheme reporting: quarterly FORM GST CMP 08 statement and annual FORM GSTR 4 return required after using concessional rate notification.
Amendments require that persons whose registration cancellations are revoked must file all returns for the cancellation period within thirty days of revocation. Rule 62 now mandates quarterly submission of a statement in FORM GST CMP-08 reporting self-assessed tax and annual filing of FORM GSTR-4; CMP-08 submission discharges tax or interest liability. Taxpayers ceasing the concessional notification must file CMP-08 for the cessation period and GSTR-4 annually. FORM GST CMP-08 and an instruction in FORM GST REG-01 are newly inserted.

Commencement of State GST amendment rules appointed from 21 June, deemed effective from 23 April by statute.
The Government appointed 21st June, 2019 as the commencement date for specified provisions of the State GST Fourteenth Amendment Rules, 2018 (rule 12) by notification under statutory authority, and declared the notification to be deemed to have come into force from 23rd April, 2019.

Commencement of MGST amendment rule 12: provisions to come into force on 21 June 2019.
The State appoints 21 June 2019 as the date on which the provisions of the Maharashtra Goods and Services Tax (Fourteenth) Amendment Rules, 2018, specifically rule 12 as notified on 31 December 2018, shall come into force in Maharashtra, exercising powers under the Maharashtra Goods and Services Tax Act and cross-referencing the earlier notification and gazette publication.

Composition scheme return compliance: quarterly CMP-08 and annual GSTR-4 filings create deemed compliance with return provisions.
Registered persons under the composition scheme or availing Notification No. 02/2019 must file a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month following the quarter and an annual return in FORM GSTR-4 by 30th April after the financial year; filing these forms for the covered period is deemed to satisfy the Act's return filing requirements.

Composition scheme filing: quarterly CMP-08 statement and annual GSTR-4 return obligations with specified post-cessation deadlines.
The amendments require that where registration is cancelled and later revoked, all returns for the period from cancellation to revocation must be furnished within thirty days of revocation. Rule 62 is amended to require persons paying tax under the Composition Scheme or by availing the specified notification to file a quarterly self-assessed statement in FORM GST CMP-08 by the 18th day after the quarter and an annual return in FORM GSTR-4 by 30th April; CMP-08 discharges tax and interest, and transitional and cessation filing rules are prescribed. FORM GST CMP-08 and an instruction in FORM GST REG-01 to opt for the notification benefit are inserted.

Commencement of amendment rule under Odisha GST notified, making amendment provisions effective and operative across the State.
The State Government, on recommendations of the GST Council and under the Odisha GST statutory framework, notifies that the amendment rule in the Fourteenth Amendment to the Odisha Goods and Services Tax Rules shall come into force from the specified date in June 2019; the Finance Department issues the commencement order under executive authority.

Special procedure for composition taxpayers: quarterly CMP-08 and annual GSTR-4 filing ensures deemed compliance with returns.
Notification requires registered persons under the composition scheme or availing a specified state benefit to file a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month following each quarter, and an annual return in FORM GSTR-4 by April 30 after the financial year; filing these forms for the relevant periods is deemed compliance with the statutory return obligations.

Service of notice by electronic means: extended opportunity to seek revocation for registrations cancelled after nonresponse.
The Order inserts a proviso in sub-section (1) of Section 30 allowing registered persons whose registrations were cancelled under sub-section (2) of Section 29 after notices served by e-mail or made available on the common portal, and who could not reply thereby causing cancellation, to apply for revocation of cancellation within an extended period specified by the Order for cancellations passed up to the temporal cutoff identified therein.

Composition scheme compliance: quarterly CMP-08 statements and annual GSTR-4 returns required after cessation or revocation.
Amendments require returns for periods between cancellation and revocation of registration to be filed within thirty days of revocation; taxpayers paying under section 10 or by availing the specified State notification must submit quarterly statements in FORM GST CMP-08 reporting self-assessed tax and an annual return in FORM GSTR-4 by the annual due date; CMP-08 discharges tax and interest for the reported period; CMP-08 is prescribed with reporting fields and instructions; REG-01 is amended to record election to avail the State notification.

SCOMET classification amendment tightens export controls by redefining controlled items, thresholds and cryptography rules.
Amendment revises the SCOMET list by reclassifying specified radioactive and nuclear materials into Category 0, updating glossary definitions (including Cryptography and "Contouring control"), and substituting numerous SCOMET entries and technical notes across chemical, mechanical, electronic, cryptographic, microwave, laser, navigation, inertial, underwater, unmanned and space-related categories to modify control thresholds, functional qualifiers, exclusions and procedures. The complete Appendix 3 will be published on the DGFT web-portal and the notification enters into force after a ninety-day period.

Export of specified chemicals allowed to CWC State Parties on post export reporting and End Use Certificate requirements.
The amendment inserts SCOMET entry 1E allowing export of Chloropicrin and Methyldiethanolamine to State Parties to the Chemical Weapons Convention without an export authorisation, provided exporters notify designated national authorities within thirty days in the prescribed format with an End Use Certificate and submit the destination bill of entry to DGFT; exports to States not Party to the Convention remain restricted and require export authorisation with a government signed End Use Certificate and submission of the bill of entry post export.