Late fee waiver for specified GSTR-1 and GSTR-6 filings where returns filed by the prescribed September deadline.
Waiver of late fee under section 47 is granted for July 2019 where taxpayers filed FORM GSTR-1 or Input Service Distributors filed FORM GSTR-6 electronically through the common portal on or before 20th September 2019; the waiver covers registered persons in the listed districts (and those in Jammu and Kashmir) meeting the aggregate turnover threshold. The notification lists affected districts and comes into force on 31st August 2019.

Waiver of Form ITC-04 filing for job-workers, but outstanding job-worker challans must be reported in the subsequent quarter.
Notification exempts registered persons from furnishing Form ITC-04 for the period July 2017-March 2019 under the special procedure, but requires reporting of all challans for goods dispatched to a job worker in that period that remained not received or not supplied from the job worker's place of business as on 31 March 2019; those outstanding challans must be reported in serial number 4 of Form ITC-04 for the April-June 2019 quarter. The notification came into force on 31 August 2019.

Gift import prohibition for courier/post shipments, with exemptions for life saving medicines and Rakhi, duty payable otherwise.
Para 2.25 now prohibits import of goods presented as gifts by post or courier, including e commerce purchases, except for life saving drugs and medicines and Rakhi articles (excluding other Rakhi related gifts). Rakhi is to be treated under the low duty exemption framework of the Customs Act, and imports presented as gifts are otherwise permissible only on payment of full applicable Customs duties.

Due date extension for Form GST CMP-08 allows filing of composition self-assessed tax statements for the April-June quarter.
The notification amends the earlier notification by inserting a proviso in paragraph 2 prescribing that the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter April-June 2019, or part thereof, shall be the 31st day of July, 2019; the notification takes effect from the 18th day of July, 2019.

Bus body building definition expanded to include body construction on motor vehicle chassis under GST notification.
An Explanation is inserted into Notification No. 1135 F.T. clarifying that the term "bus body building" includes building of a body on the chassis of any vehicle falling under chapter 87 of the First Schedule to the Customs Tariff Act, 1975; the amendment is made under sub section (3) of section 11 of the West Bengal GST Act, 2017 and is deemed to have come into force on 22 November 2019.

Classification of liquor licensing: licence-granting fees treated as neither supply of goods nor supply of services under GST.
The notification declares that the service of granting an alcoholic liquor licence, where consideration is received as a licence fee, application fee or analogous charge, shall be treated as neither a supply of goods nor a supply of services when undertaken by State Governments as public authorities, thereby altering the GST character of such licence-granting transactions.

GST rate amendment for cement substitutes the entry for the customs tariff chapter, altering state tax treatment accordingly.
Substitutes the entry at serial number 2, column (2) in the State Tax (Rate) notification No. 07/2019 by replacing it with the entry: "Cement filling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)." The amendment is made under the power of sub section (4) of section 9 of the Delhi Goods and Services Tax Act, 2017 and is effective from the 1st day of October, 2019.

Exclusion of development rights: GST rate notification does not apply to supplies of development rights from specified later date.
The notification is amended by inserting an explanation that nothing in the notification shall apply with respect to the development rights supplied on or after a later specified date; the amendment is made under section 148 of the Delhi Goods and Services Tax Act, 2017 and the notification comes into force from an effective date stated in the amending notification.

Forward charge option for authors to tax copyright transfers to publishers, subject to registration and invoice declaration.
Entry 9 taxes services by music composers, photographers and artists transferring or permitting use of copyrights in original dramatic, musical or artistic works to music companies or producers in the taxable territory. Entry 9A taxes authors transferring or permitting use of copyrights in original literary works to publishers, subject to a forward charge option exercisable by author registration and a prescribed declaration (Annexures I and II), irrevocable for one year and requiring compliance with DGST Act obligations.

GST rate notification amendment revises 'gold' to 'gold, silver, platinum', replaces heading reference and updates definition.
The notification amends a State GST rate notification by substituting "gold" with "gold/silver/platinum", replacing the citation "heading 7108" with "Chapter 71", and substituting clause (d) of the Explanation to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendment takes effect on the 1st October, 2019.

Annual return filing extension under GST addresses electronic compliance difficulties for specified financial periods.
Extension of the annual return filing timeline under the Uttarakhand Goods and Services Tax framework addresses technical difficulties in electronic furnishing of returns. The substituted explanation under section 44 provides that the annual return for 1 July 2017 to 31 March 2018 shall be furnished on or before 31 December 2019, and the annual return for 1 April 2018 to 31 March 2019 shall be furnished on or before 31 March 2020. The measure operates as a removal-of-difficulties order for the identified financial periods.

Time-bar for appeals clarified: appeal and application periods begin on communication or tribunal President entering office.
For computing limitation periods under section 112, the start of the three months and six months periods shall be the later of the date of communication of the order or the date on which the President or State President of the Appellate Tribunal, after its constitution under section 109, enters office.

GST procedural amendments tighten input tax credit, suspension handling, refunds, return filing, and pre-notice liability intimation.
Amendment of the Uttar Pradesh Goods and Services Tax Rules, 2017 revises procedures for suspended registrations, input tax credit, return filing, practitioner examination, refunds, consumer welfare fund utilisation, transitional deadlines, and pre-notice tax intimation. It clarifies that during suspension a registered person shall not issue tax invoices or charge tax, applies specified supply and return provisions after revocation of suspension, and caps input tax credit on invoices or debit notes not uploaded by suppliers. The amendment also introduces FORM GST DRC-01A for communication of ascertained tax, interest, and penalty before issue of notice, with provision for partial payment or submissions.

Delegation of powers amended: Schedule updated to add Rule 138E, altering delegated authority under Maharashtra GST.
The Commissioner amends the earlier delegation Order by inserting a new serial entry for Rule 138E into the Schedule after the existing second serial entry, under powers conferred by the Maharashtra Goods and Services Tax Act, with effect from 21st November 2019, thereby updating the list of delegated provisions.

Delegation of powers expanded by inserting an additional rule, amending Deputy Commissioner authority under Maharashtra GST.
Amendment inserts an additional entry into the Schedule to the Commissioner's delegation Order dated 7 April 2018, effective 21 November 2019, adding Rule 138E after the third serial entry in column (c), thereby expanding delegated powers of the Deputy Commissioner under the Maharashtra Goods and Services Tax Act, 2017.

Delegation of Powers: adds Rule 138E to Maharashtra GST delegation order, expanding Assistant Commissioner authority.
The Commissioner of State Tax amends Order No. D.C. (A&R)-2/GST/PWR/Section/2017-18/ADM-8 (dated 7 April 2018) to insert, in the Schedule under column (c) after Sr. No. 3, a new serial entry identifying Rule 138E as a delegated item; the amendment is issued under the powers conferred by the Maharashtra GST Act and takes effect from 21 November 2019.

Extension of adjudication period granted for specified noticees, maintaining Common Adjudicating Authority for pending customs show cause notices.
The Directorate of Revenue Intelligence has extended by one year from 14.12.2019 the period for determination of duty or interest under subsection (8) of section 28 in respect of the specified show cause notices listed, and confirms the appointment of the Common Adjudicating Authority for adjudication of those notices.

Commencement of Part I of Chapter IV: appointed to commence on 1st July 2020 under section 11.
The Central Government, exercising the power under section 11 of the Finance Act, 2019, appoints the 1st day of July 2020 as the date on which the provisions of Part I of Chapter IV of the Act shall come into force.

Annual return filing extension granted for specified GST periods, adjusted deadlines to remedy technical issues.
The order substitutes the Explanation to section 44 to declare that the annual return for 1 July 2017 to 31 March 2018 shall be filed by 31 December 2019 and the annual return for 1 April 2018 to 31 March 2019 shall be filed by 31 March 2020; the order is effective retrospectively from 14 November 2019 to address technical difficulties in electronic filing by registered persons.

Collection of stamp-duty on securities transfers requires authorised exchanges and depositories to collect, remit and report duty.
The rules require authorised stock exchanges, clearing corporations and depositories to collect stamp-duty on securities transactions: exchanges collect duty on market transfers on settlement day at Schedule I rates, and depositories collect duty before executing off-market transfers and on creation/issue record changes. Buyers are generally liable, domicile State is determined by buyer records or intermediary registered offices, and reported consideration is treated as actual value. Collecting agents must remit duty to the appropriate State account, may deduct a facilitation charge, appoint principal officers, furnish monthly and annual returns, and follow procedures for rectification and inter-entity communication.