Notification amendment: substitution of nominated official under Rule 123(2) of the State GST Rules, updating panel membership.
Amendment to a State GST notification under Rule 123(2) substitutes the entry at serial number (i) in S.O. No. 177 dated 21st September, 2017 by specifying a new nominated member: Shri Rangisetty Manga Babu, Principal Commissioner, CGST & CX, Patna-1 (as nominated), effected by S.O. 394 issued by the Commercial Taxes Department to update the named representative.

Informant identity disclosure and confidentiality rules tightened, with hearing rights and fixed timelines for confidential treatment.
Amendments require informants to disclose details of any litigation or dispute related to the information. The Commission may disclose an informant's identity when expedient for the Act after giving the informant an opportunity to be heard, and confidential treatment requests must be addressed within thirty days of the Director General's order. A substituted regulation establishes a tiered fee schedule for submissions under section 19(1)(a), differentiating fees by class of informant and by turnover bands for firms and companies, with a residual fee for other cases.

Public sector undertaking supply exclusion under Uttar Pradesh GST notification amended for intra-PSU transactions.
Amendment to the Uttar Pradesh GST notification inserts a proviso excluding supplies of goods, services, or both from one public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from 1 October 2018. The amendment is made under the Uttar Pradesh Goods and Services Tax Act, 2017, pursuant to the Governor's delegated power on the Council's recommendations.

GST classification amendment inserts Aerated Water under the notified schedule with retrospective effect from 1 October 2019.
The Uttar Pradesh Goods and Services Tax notification amends the earlier rate/classification notification by inserting a new entry in the Annexure after Serial No. 2. The inserted entry adds Serial No. 2A for HSN 2202 10 10, described as Aerated Water, thereby bringing that item within the scope of the notified schedule. The amendment is given retrospective effect from 1 October 2019.

Composition levy amendment adds aerated water to the table under the Uttar Pradesh GST notification.
The Uttar Pradesh GST notification amends the earlier composition-related notification by inserting a new entry in the table after Sl. No. 2 for aerated water under tariff classification 2202 10 10. The amendment is made on the recommendation of the Council and is deemed to have come into force from 1 October 2019.

GST rate schedule amendments revise classifications for marine fuel, rail equipment, beverages, bags, and precious stones.
Amendments were made to the Uttar Pradesh GST rate notification by revising entries across multiple tariff schedules for goods and services. In Schedule I at 2.5%, certain entries were omitted, marine fuel was specifically added, the coverage for one textile-related entry was substituted, a wet grinder entry was inserted, and other listed entries were deleted. In Schedule II at 6%, woven and non-woven bags and sacks of polyethylene or polypropylene strips were brought within the schedule, several rail locomotive and railway equipment headings were inserted, one entry was omitted, and the description relating to slide fasteners was expanded to include parts thereof.

Bankruptcy trustee duties and committee governance govern personal guarantor insolvency processes and asset realisation outcomes.
These regulations set out the bankruptcy process for personal guarantors to corporate debtors, detailing eligibility, appointment, duties and fees of the bankruptcy trustee, reporting requirements (preliminary, periodic and final), claims admission and valuation, constitution and conduct of the committee, procedures for meetings and voting (including electronic participation and proxies), asset valuation and sale procedures (auction default, private sale exceptions), realisation of secured assets, and distribution rules including treatment of unclaimed proceeds paid into the Insolvency and Bankruptcy Fund.

Insolvency resolution for personal guarantors: rules on professional eligibility, claim registration, creditors' voting, repayment plans and discharge.
Regulations create a framework for insolvency resolution of personal guarantors to corporate debtors, prescribing eligibility and disclosure requirements for appointment of a resolution professional, procedures for submission, verification and valuation of claims, maintenance and publication of a list of creditors and preparation of a statement of affairs, detailed rules for convening and conducting creditors' meetings including electronic participation and voting, and comprehensive mandatory contents and permissible measures within a repayment plan together with filing, breach reporting and non-cooperation procedures.

Anti-profiteering committee reconstitution establishes State Level Screening Committee to review GST anti-profiteering matters under central rules.
Government notification re-constitutes the State Level Screening Committee on Anti-Profiteering for Andhra Pradesh under the CGST Rules, naming a Central Member and a State Member and designating the Office of the Chief Commissioner of State Tax at Edupugallu, Krishna District, as the committee's place of functioning to carry out screening of anti-profiteering matters.

Extension of GSTR-1 filing deadline for large taxpayers to the following month's prescribed due date for specified months.
The Commissioner extends the deadline for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover above the specified threshold for each month from October 2019 to March 2020 until the eleventh day of the month succeeding such month; the time limit for furnishing details under the related provision concerning return reconciliation for those months will be notified subsequently in the Official Gazette, and the notification takes effect from the date stated in the instrument.

GSTR-3B return due date set as twentieth day succeeding each month; tax payment via electronic cash or credit ledger required.
Returns in Form GSTR-3B for October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each tax period. 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. The notification is effective from 9 October 2019.

Retrospective Amendment inserts uranium ore concentrate into tax notification; tax previously collected will not be refunded.
Insertion of a new taxable entry for Uranium Ore Concentrate into the Schedule of the Goa GST notification is made with retrospective effect. The Government affirms its power to enact the retrospective amendment as if such power existed at all material times, and provides that taxes already collected which would not have been collected if the entry had been in force shall not be refunded.

State Level Screening Committee reconstituted under Rule 123; membership specified and prior notification superseded with immediate effect.
The Government of Goa re-constitutes the State Level Screening Committee under Rule 123 of the Goa GST Rules, 2017, specifying membership as the Additional Commissioner of State Tax I, Goa State, and the Commissioner, Central GST, Goa, and superseding Notification No. 38/1/2017 Fin(R&C)(52) dated 3 April 2018, with savings for prior actions; the Notification is effective immediately.

Annual return filing extension under section 44 permits delayed electronic submission for affected GST filing periods.
The Order substitutes the Explanation to section 44 to declare that the annual return for the period 1 July 2017 to 31 March 2018 shall be furnished by 31 December 2019, and the annual return for the period 1 April 2018 to 31 March 2019 shall be furnished by 31 March 2020, thereby permitting delayed electronic filing by registered persons otherwise required to submit annual returns under the section.

Notification corrigendum: inclusion of Department of Biotechnology alongside Defence Research and Development Organisation in company's law notification.
Corrigendum directs that in the earlier Gazette notification the phrase "Defence Research and Development Organisation (DRDO)" be read as "Defence Research and Development Organisation (DRDO), Department of Biotechnology (DBT)", thereby adding the Department of Biotechnology to the notified entry; issued by the Ministry of Corporate Affairs as a textual correction with the stated file reference.

Appointed date for notification: specified Telangana GST amendment rules take effect from the designated September date.
The State Government, exercising powers under Section 164 of the Telangana Goods and Services Tax Act, 2017, appoints the 24th day of September, 2019 as the date on which the provisions of the Fourth Amendment Rules, 2019 - namely the provisions in rules 10, 11, 12 and 26 issued in G.O.Ms. No. 93 - shall come into force, by G.O.Ms.No.127 dated 19-11-2019.

GST notification amendment adds aerated water to notified supplies under composition provisions, altering supply classification and implementation.
Amendment inserts a new tariff entry classifying aerated water into the notification table of the earlier G.O.Ms No.104, made by the State Government under the proviso to sub section (1) of section 10 of the Telangana Goods and Services Tax Act, 2017, on the Council's recommendation, and stipulates the date on which the amendment comes into force for administrative effect.

Chhattisgarh GST amendment revises refund formats and grants reporting options for FY2017 18 and FY2018 19 in annual returns.
The amendment substitutes multiple statements in FORM GST RFD-01 to standardise documentary fields for refunds (including ITC from inverted structure, exports, SEZ supplies, deemed exports and POS changes), inserts clarifications and options in FORM GSTR-9 for FY2017-18 and FY2018-19 allowing consolidated/net reporting or non-filling of specified tables with alternative upload options, and revises FORM GSTR-9C instructions and certification text to accommodate optional reporting and reconciliation procedures.

Odisha GST rules amended to revise refund forms, annual return reporting options and GSTR 9C certification instructions.
Substitutes and inserts multiple statement formats in FORM GST RFD-01 to standardize refund claims for accumulated ITC, exports, SEZ supplies, deemed exports and change of place of supply; amends FORM GSTR-9 to add entries and permit consolidated or net reporting options for FY 2017-18 and FY 2018-19 (including auto-population of GSTR-2A for FY 2018-19); and revises FORM GSTR-9C instructions and certification text to allow omission or alternative reporting of specified tables and permit PDF uploads without auditor certification for certain entries.

Annual return extension for GST deadlines extended for affected financial periods due to technical filing difficulties.
The Order substitutes the Explanation to section 44 of the Odisha Goods and Services Tax Act, 2017, declaring extended deadlines for electronic furnishing of annual returns for the period from 1st July, 2017 to 31st March, 2018 and for the period from 1st April, 2018 to 31st March, 2019, due to technical difficulties faced by taxpayers.