Limitation period for GST appeals begins from either order communication or tribunal presidency assumption, preserving appeal rights.
Clarifies that where the Appellate Tribunal or its Benches are unconstituted, the limitation periods under section 112 for filing appeals or Commissioner initiated applications run from the later of the date of communication of the order or the date on which the President or State President of the Appellate Tribunal assumes office after its constitution.

Declaration of undisclosed income: permitted delayed payment with monthly interest until discharge of outstanding tax and penalties.
Persons who made a declaration under sub-section (1) of section 183 but did not pay tax, surcharge and penalty under sections 184 and 185 by the notified due date may pay those amounts on or before the 31st day of January, 2020, with interest at one per cent per month or part-month from the day after the notified due date until payment; the notification is retrospective to 1 June 2016.

Appellate limitation adjusted: filing period starts when the appellate body's president assumes office, permitting delayed appeals.
The Order treats the start of appellate limitation periods as the later of the date of communication of the order or the date on which the (State) President of the Appellate Tribunal enters office after its constitution, thereby adjusting the three month appeal period and the six month Commissioner application period to accommodate delay in constituting the Tribunal.

Annual return filing deadline extended to accommodate taxpayers unable to file due to technical difficulties, permitting later electronic submission.
The Order amends the Explanation to section 44 of the Delhi GST Act by substituting the earlier deadline with a later date, thereby extending the electronic filing timeline for registered persons (with specified exclusions) to furnish the annual return for the period covering 1 July, 2017 to 31 March, 2018, in view of technical problems that prevented timely submission. The Order is made under the removal of difficulties power and is effective from 26 August, 2019.

Kisan Vikas Patra savings double at maturity in nine years five months with specified premature-closure and transfer rules.
Provides a government savings instrument where deposits double at a fixed maturity of nine years and five months, with account types (Single, Joint A, Joint B), a minimum deposit requirement and no maximum limit. Premature closure is restricted to specified events and yields repayment of principal plus simple interest or amounts set by a graduated table after two years six months. The Scheme allows pledging/transfer to prescribed entities with endorsed records, sets nominee/legal heir payment and continuation rules on death, and permits relaxation of provisions to avoid undue hardship.

National Savings Certificates scheme: five-year certificates with defined account types, annual accrual, pledging and succession rules.
The National Savings Certificates (VIII Issue) Scheme, 2019 establishes five-year saving certificates with Single, Joint A and Joint B account types, a Rs.1,000 minimum deposit and no maximum, annual interest accrual deemed reinvested through year four, and a specified maturity value. The Scheme allows pledging/transferring accounts as security to defined institutions with endorsement and retransfer procedures, prescribes limited grounds and scaled measures for premature closure and payout, sets nomination and succession rules for death of account holders, and applies General Rules where silent while permitting government relaxation to prevent undue hardship.

National Savings Monthly Income Account: single deposit accounts with specified deposit limits, 7.6% annual interest, and defined closure penalties.
The Scheme creates a Monthly Income Account allowing single, joint, minor and guardian accounts with a single deposit (multiples of Rs. 1,000), capped at Rs. 450,000 (single/minor) and Rs. 900,000 (joint), bearing interest at 7.6% per annum payable monthly; excess deposits are refunded with Post Office Savings Account rate interest. Premature closure after one year is allowed with a 2% penalty if closed on or before three years and 1% thereafter; maturity payment follows five years. Forms prescribe opening, closure and nomination procedures and KYC requirements.

Appeal limitation periods adjusted: start from later of order communication or tribunal president taking office, easing filing timing.
Specifies that where the Appellate Tribunal is not yet constituted, the limitation period for appeals under section 112(1) and for Commissioner-initiated applications under section 112(3) begins from the later of the date the order is communicated or the date on which the President or State President of the Appellate Tribunal enters office after its constitution.

Waiver of ITC filing relieves job worker suppliers from Form ITC for specified period while preserving targeted challan reporting.
Notification exempts certain registered persons from furnishing Form ITC under rule 45(3) for July 2017-March 2019, while requiring that challans for goods sent to job workers which were not returned or supplied from the job worker's premises as of 31 March 2019 be reported in serial 4 of FORM ITC for April-June 2019; the notification is deemed effective from 31 August 2019.

Extension of compliance deadline: amendment substitutes 31 August deadline under section 148, operative from 29 July.
The notification amends the proviso to paragraph 2 of the earlier notification by substituting the "31st day of July, 2019" with the "31st day of August, 2019" and declares that this amendment shall be deemed to have come into force on the 29th day of July, 2019, under the statutory powers of the Puducherry Goods and Services Tax Act, 2017.

Puducherry GST rules amended to revise refund forms and allow reporting options for FY2017 18 and FY2018 19.
The notification enacts the Central Goods and Services Tax (Seventh Amendment) Rules, 2019 (effective 14 November 2019), substituting multiple Statements in FORM GST RFD 01 to prescribe document-level fields for refund types (including ITC from inverted duty structures, exports, SEZ supplies, deemed exports and POS changes) and amending FORM GSTR 9 and its instructions to add entries and permit, for FY 2017 18 and FY 2018 19, options to report consolidated/net figures, optionally omit certain detailed tables, and upload signed PDF schedules in FORM GSTR 9C in lieu of some table entries.

Annual return filing extension for specified GST periods due to technical difficulties; deadlines extended for affected financial years.
The Order substitutes the Explanation to the annual return provision to allow registered persons (with specified statutory exclusions) to furnish annual returns for two identified GST periods on newly prescribed electronic filing deadlines, in view of technical difficulties that prevented timely electronic submission.

Definition of bus body building expanded to include bodies built on Chapter 87 vehicle chassis, affecting GST rate treatment.
Amendment adds an Explanation that bus body building includes building of body on chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975, by inserting that Explanation into item (ic) against Serial Number 26 of the earlier Puducherry GST rate notification; issued under sub section (3) of section 11 of the Puducherry GST Act and deemed effective from 22 November 2019.

Extension of GST return due date: GSTR-3B for registered persons in Jammu and Kashmir now due by 20 December.
Extension of the due date for furnishing FORM GSTR-3B for registered persons whose principal place of business is in Jammu and Kashmir for October, 2019: such returns shall be furnished electronically through the common portal on or before the twentieth day of December, 2019; the amendment substitutes the proviso to the first paragraph of the earlier notification and is deemed to come into force from the thirtieth day of November, 2019.

GSTR-3B filing extension for registered persons in Jammu and Kashmir allows electronic submission by the revised December deadline.
Extension permits registered persons with principal place of business in Jammu and Kashmir to furnish returns in FORM GSTR-3B for July-September, 2019 electronically through the common portal by 20th December, 2019; the notification takes effect from 30th November, 2019.

TDS return deadline for Jammu and Kashmir extended; FORM GSTR-7 returns must be filed electronically by a revised due date.
Extension requires registered persons obligated to deduct tax at source and having principal place of business in Jammu and Kashmir to furnish FORM GSTR-7 for the specified months electronically through the common portal on or before the 20th December, 2019; the notification is effective from 30th November, 2019.

Extension of return filing deadline for GSTR returns in Jammu and Kashmir grants additional time for affected registered persons.
Extension of the time limit for furnishing details of outward supplies in Form GSTR-1 is provided for registered persons whose principal place of business is in Jammu and Kashmir and who meet an aggregate turnover threshold in the preceding or current financial year; the substituted proviso prescribes an extended filing date for returns for October, 2019 and the notification is deemed to have effect from the 30th day of November, 2019.

GSTR-1 filing deadline extended for registered persons in Jammu and Kashmir for specified months under revised notification.
The proviso to the earlier notification is substituted to allow registered persons whose principal place of business is in Jammu and Kashmir and who meet the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 for the months of July to September, 2019 by the revised due date specified in the substitution; the notification is deemed to have effect from an earlier stated date and amends the prior central tax notification accordingly.

Refund eligibility for input tax credit: notification and customs benefits affect entitlement to export tax refunds.
The rules permit refund of input tax credit for zero-rated exports where the claimant received inputs benefiting from specified state, central or customs notifications, and allow refund of ITC on those inputs and on other inputs or input services to the extent used in making such exports. Separately, refund of integrated tax on exports is restricted where a claimant has availed benefits under certain notifications, except when such benefits concern receipt of capital goods under the Export Promotion Capital Goods scheme.

Refund of integrated tax on exports restricted when suppliers availed specified Delhi or Central tax notifications, limiting eligibility for claim.
Substitution of rule 96(10) conditions refund of integrated tax on exports by requiring that persons claiming such refund must not have received supplies from suppliers who availed the benefit of specified Government of National Capital Territory of Delhi or Central notifications published in the Gazettes; reliance by the supplier on those listed notifications disqualifies the recipient from claiming the IGST refund. The substitution is deemed effective from 23 October 2017.