Extension of filing deadline for FORM GST CMP-08 to 22 October for the July-September quarter of 2019.
The department amends an earlier notification to state that the due date for furnishing the statement containing details of payment of self assessed tax in FORM GST CMP-08 for the quarter July-September 2019, or part thereof, shall be the 22nd day of October, 2019; the amendment is made under section 148 of the Haryana Goods and Services Tax Act, 2017 and is deemed effective from the 18th day of October, 2019.

Nomination of Member: substitution of committee membership under Kerala GST rules to effect an administrative transfer.
The Government substitutes the name and designation in item (b) of the original notification, nominating the newly appointed IAS officer as Member of the State Level Screening Committee under the Kerala Goods and Services Tax Rules, in place of the earlier nominee, to give effect to the administrative change arising from that transfer.

Waiver of late fees extended to a later filing deadline for specified district businesses upon GSTR-1 submission.
The amendment replaces the earlier filing deadline in the cited notification with a later deadline and declares the change deemed to have come into force on the ninth day of October, 2019. The effect is to extend the period within which registered persons in specified districts, meeting the aggregate turnover threshold, must furnish FORM GSTR-1 details for July 2019 electronically via the common portal to qualify for a waiver of late fees.

Optional annual return filing for small taxpayers under GST allows deferred submission with deemed filing effect.
Notification permits registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under sub section (1) of section 44 read with rule 80(1) for 2017 18 and 2018 19 to follow a special procedure and have the option to furnish the annual return; such return shall be deemed to have been furnished on the due date if not filed before that date.

Insolvency framework for non-banking finance companies now subject to IBC procedures with regulator coordination and third-party asset rules apply.
The Central Government, under section 227 of the Insolvency and Bankruptcy Code, 2016 and in consultation with the Reserve Bank of India, notifies that insolvency resolution and liquidation proceedings of specified financial service providers shall be undertaken in accordance with the Code read with the Insolvency and Bankruptcy (Insolvency and Liquidation Proceedings of Financial Service Providers and Application to Adjudicating Authority) Rules, 2019 and applicable regulations; non-banking finance companies (including housing finance companies) meeting the prescribed asset-size threshold are listed with the Reserve Bank of India as appropriate regulator and third-party asset treatment to be notified separately.

Due date for furnishing Form GST CMP-08 extended for the July-September quarter, permitting filing until late October.
The Government of Kerala amends an earlier notification to insert a proviso extending the due date for furnishing FORM GST CMP-08 for payment of self-assessed tax for the July-September quarter (or part thereof) to 22nd October, 2019, with the amendment effective from 18th October, 2019.

Tax withholding obligations: deposits accompanied by Form 26QD must be remitted electronically within 30 days and reported.
Amendments require sums deducted under the withholding provision to be deposited to the credit of the Central Government within thirty days from the end of the month of deduction, accompanied by an electronic challan cum statement in Form No.26QD remitted to authorised banks; deduction certificates (Form No.16D) must be furnished to payees within fifteen days after the due date for furnishing Form No.26QD, generated from the prescribed web portal; and persons responsible for deduction must electronically file Form No.26QD with the Principal Director General/Director General of Income tax (Systems) within thirty days, with additional reporting of payments not subject to deduction under stated exemptions.

Annual return extension granted for affected GST periods due to technical issues; new filing deadlines set.
The Order substitutes the Explanation to Section 44, declaring that annual returns unable to be filed due to technical problems may be filed: for 1 July 2017 to 31 March 2018 on or before 31 December 2019, and for 1 April 2018 to 31 March 2019 on or before 31 March 2020, thereby addressing electronic filing difficulties for registered persons excluded by statute.

Tamil Nadu GST rules amend refund forms, annual return reporting and audit certification, offering optional reporting relief.
The rules substitute multiple Statements in FORM GST RFD-01 to standardise refund reporting for ITC from inverted tax structure, exports, SEZ-related supplies and deemed exports; amend FORM GSTR-9 and its instructions to add fiscal-year specific entries and permit optional consolidated reporting or omission of certain tables for FY 2017-18 and FY 2018-19 (including upload options for signed PDFs in GSTR-9C); and revise GSTR-9C certification language to reflect these reporting options and replace specified year references with "current financial year."

Thresholds for board approvals revised: monetary caps removed and a turnover based percentage test adopted for applicability.
The 2019 amendment to the Companies (Meetings of Board and its Powers) Rules revises rule 15(3)(a) by removing specified monetary caps from sub clauses (i), (ii) and (iv) and substituting sub clause (iii)'s mixed net worth/turnover/monetary test with a sole turnover based percentage test; it is titled the Second Amendment Rules, 2019 and takes effect on publication in the Official Gazette under the Companies Act rule making provisions.

Suspension of registration: prohibition on issuing tax invoices during suspension and specified procedure upon revocation.
Clarifies that suspension of registration prohibits issuing tax invoices during suspension and that revocation activates the rules governing supplies made in the suspension period. Caps input tax credit claims at twenty per cent for invoices not uploaded by suppliers under section 37 relative to uploaded invoices. Requires returns to be furnished in FORM GSTR 3B when GSTR 1/GSTR 2 time-limits are extended. Mandates refund disbursement on consolidated payment advice. Inserts FORM GST DRC 01A to communicate ascertained tax, allowing partial payment or submissions before issuing show-cause notices under sections 73/74.

Commencement of specified GST amendment rules appointed, bringing select amendment provisions into force under governing tax power.
The Governor, exercising powers under the Haryana Goods and Services Tax Act, 2017, appoints the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the Haryana Goods and Services Tax (Fifth Amendment) Rules, 2019 shall come into force, thereby bringing those amendment provisions notified earlier into operational effect under the state GST framework.

Optional annual return filing for small taxpayers permits deemed on time submission for specified financial years under a special procedure.
Notification allows registered persons whose aggregate turnover does not exceed the small taxpayer threshold and who did not furnish the annual return under section 44(1) read with sub rule (1) of rule 80 before the due date, to follow a special procedure and opt to furnish the annual return for financial years 2017-18 and 2018-19; such returns shall be deemed to have been furnished on the due date if not filed earlier.

CMP-08 filing timeline extended for the July to September 2019 quarter under the Uttarakhand GST framework.
The due date for furnishing the statement of self-assessed tax in FORM GST CMP-08 for the quarter July 2019 to September 2019, or part thereof, was extended to 22 October 2019. The amendment inserted an additional proviso into the existing Uttarakhand GST notification governing CMP-08 filing timelines.

Due dates for FORM GSTR-1 set for small taxpayers, prescribing quarterly filing deadlines and further return-time notifications.
Notification prescribes that registered persons with aggregate turnover up to the notified threshold shall furnish outward supply details in FORM GSTR-1 under the Haryana GST Rules for specified quarters and establishes corresponding time limits for submission; it further provides that the time limit for furnishing details or return under the return-filing provision will be notified subsequently in the Official Gazette.

Proper Officer designation clarified: LTU replaced by STU and officer roles for registration, refunds, audit and enforcement defined.
The Commissioner substitutes "LTU" with "STU" in the prior proper officer notification under the Telangana GST Act, 2017, effective from STU inception. The notification then specifies which officer or office is the Proper Officer for statutory functions-registration (issuance, amendment, cancellation, revocation), composition levy, provisional assessment, scrutiny, audits, refunds (including provisional and withholding), inspection, search and seizure, access to premises, recovery and penalty matters-distinguishing authorities for STU persons and other taxpayers.

Composition scheme eligibility revised for small taxpayers, coupled with Aadhaar registration and mandated digital payment options.
The Amendment integrates the National Appellate Authority for Advance Ruling into the State Act and makes its advance rulings binding on specified applicants and registered persons sharing a PAN. It introduces a revised composition scheme permitting eligible small registered persons to opt to pay tax at a prescribed rate subject to exclusions and aggregate turnover computations. Aadhaar authentication (with alternate identification options) is required for registration and continued validity, and new compliance measures include electronic cash ledger transfers across tax heads, adjusted return periodicity, digital payment obligations for certain suppliers, and a profiteering penalty provision.

Extended Annual Return Deadlines granted for affected GST periods due to technical issues, enabling delayed electronic filing.
The Order substitutes the Explanation to section 44 to extend electronic annual return deadlines for two specified GST periods due to technical filing problems, clarifies applicability excluding Input Service Distributors, persons under sections 51 or 52, casual taxable persons and non-resident taxable persons, and is issued under section 172 as a removal of difficulties measure deemed effective from 14th November, 2019.

Annual return extension grants delayed filing deadlines to remedy technical electronic filing difficulties for affected taxpayers.
The Order substitutes the Explanation to section 44 of the Manipur GST Act to extend the due dates for electronic filing of annual returns for two specified financial periods that could not be filed due to technical problems, applying to registered persons except Input Service Distributors, persons under sections 51 or 52, casual taxable persons and non-resident taxable persons, and is issued under the removal of difficulties power in section 172.

GST annual return reporting options expanded, allowing consolidated and optional reporting for prior-period credits and refund templates.
The amendment substitutes multiple statements in FORM GST RFD-01 to standardise refund reporting for categories such as ITC accumulated due to inverted tax structure, exports, SEZ-related supplies, deemed exports and POS changes. It revises FORM GSTR-9 to add fiscal-year-specific entries and numerous optional consolidated reporting choices for several tables where reporting difficulties exist, permits certain auto-population and upload routes for Table 8A-8D, and updates FORM GSTR-9C instructions and certification text to allow non-filling options and standardised auditor declarations.