GST notification amendment revises the taxable goods entry for cement under the Uttarakhand levy framework.
Amendment to the Uttarakhand GST notification under section 9(4) substitutes the entry at serial number 2 in the table. The revised description covers cement falling in chapter heading 2523 of the First Schedule to the Customs Tariff Act, 1975. The amendment modifies the earlier notification dated 31 May 2019 and is stated to operate from 1 October 2019.

Development rights under GST amendment excludes supplies made on or after 01.04.2019 from the notification's scope.
An amendment to the Uttarakhand Goods and Services Tax notification inserts an explanation excluding supplies of development rights made on or after 01.04.2019 from the notification's operation. The amendment is issued under section 148 of the Uttarakhand Goods and Services Tax Act, 2017, and comes into force from 1 October 2019.

Uttarakhand GST table amended for copyright services, motor vehicle renting, and securities lending entries from 1 October 2019.
The notification amends the Uttarakhand GST table to revise entries for copyright-based services, including supplies by music composers, photographers, artists and authors, and introduces an author-specific option to pay tax under forward charge on original literary works supplied to publishers subject to registration and prescribed declarations. It also adds entries for renting of motor vehicles to body corporates and for securities lending services under the SEBI Securities Lending Scheme, 1997. The amendments take effect from 1 October 2019.

GST exemption notification amendments expand Nil-rate coverage for FIFA event services, warehousing, insurance schemes, and admission rights.
The Uttarakhand State GST exemption notification is amended to replace the earlier turnover reference in specified entries with the amount that makes a supplier eligible for exemption from registration. It also inserts Nil rate entries for specified FIFA U-17 Women's World Cup 2020-related services, storage or warehousing of listed commodities, life insurance under Central Armed Police Forces group insurance schemes, and admission to events organised under that tournament. Additional entries are updated to include Bangla Shasya Bima and to revise calendar references from 2019 to 2020.

GST notification amendment inserts Aerated Water under a new tariff entry and applies from the notified date.
An amendment to the Uttarakhand GST notification is issued under the State's power under the proviso to section 10(1) of the Uttarakhand Goods and Services Tax Act, 2017, on the Council's recommendation. The amendment inserts a new entry, 2A, for tariff item 2202 10 10, describing Aerated Water, into the earlier notification dated 9 April 2019. The amendment takes effect from 1 October 2019.

GST rate notification amendment revises taxation of hotel accommodation, restaurant service, catering, leasing, and job work entries.
Amendment to the Uttarakhand GST rate notification revises tax entries for hotel accommodation, restaurant service, outdoor catering, leasing or rental services, support services, and job work, while also inserting definitions of restaurant service, outdoor catering, hotel accommodation, declared tariff, and specified premises. It further updates the scheme of classification of services and makes corresponding substitutions and omissions in existing entries and explanatory paragraphs.

GST exemption for goods supplied to Food and Agricultural Organization, subject to certification for specified project use.
Exemption from State tax was granted on all goods supplied to the Food and Agricultural Organization for execution of specified projects, subject to certification by a Deputy Secretary or higher officer in the Ministry of Agriculture and Farmers Welfare regarding the quantity, description, and intended use of the goods. The notification covers the projects on nutrition-sensitive agriculture and food systems, and Green Ag for global environment benefits and conservation of biodiversity and forest landscape, with effect from 1 October 2019.

GST notification amendment inserts Aerated Water in the notified schedule under Uttarakhand tax law.
The Uttarakhand Government amended an earlier GST notification by inserting a new Annexure entry for tariff item 2202 10 10, Aerated Water, in the notified schedule. The amendment was issued under the Uttarakhand Goods and Services Tax Act, 2017 on the recommendation of the Council and was brought into force from 1 October 2019.

GST exemption notification amended to cover gold, silver or platinum under Chapter 71 and revised tariff wording.
The exemption notification under the Uttarakhand Goods and Services Tax Act, 2017 is amended to expand the covered precious metals from gold to gold, silver or platinum. The opening paragraph now refers to Chapter 71 instead of heading 7108, and the Explanation defines "Chapter" by reference to the First Schedule to the Customs Tariff Act, 1975. The amendments take effect from 1 October 2019.

GST exemption amendment expands petroleum and coal bed methane operations coverage while setting conditions for mutilated non-serviceable goods disposal.
Amendment to an exemption notification under the Uttarakhand Goods and Services Tax Act, 2017 extends the specified entry to petroleum operations or coal bed methane operations under specified contracts under the Hydrocarbon Exploration Licensing Policy or Open Acreage Licensing Policy. It also allows tax at a prescribed rate on the transaction value of non-serviceable goods disposed of after mutilation, subject to production of a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming non-serviceability and mutilation for disposal.

GST exemption schedule amendment adds dried tamarind and leaf-based plates and cups to the exempted entries.
The Uttarakhand State GST exemption schedule is amended by inserting entries for dried tamarind under tariff heading 0813 and plates and cups made from leaves, flowers or bark under tariff heading 46. The amendment is a schedule-based notification change under section 11 of the Uttarakhand Goods and Services Tax Act, 2017, and comes into force from 1 October 2019.

GST rate notification amendments revise product entries, including marine fuel, railway goods, packing bags, beverages, and precious stones.
Amendments are made to the Uttarakhand GST rate notification by revising entries across multiple schedules of the goods tax framework. The changes include omission of certain serial numbers, substitution of existing descriptions, and insertion of new entries for specified goods such as marine fuel, wet grinders with stone grinders, woven and non-woven packing bags and sacks, railway and tramway rolling-stock and related parts, slide fasteners and parts, caffeinated beverages, and specified precious and synthetic or reconstructed stones.

GST return reporting amendment: expanded refund statements and optional consolidated reporting relief for specified financial years.
The Seventh Amendment revises FORM GST RFD-01 by substituting Statements to standardise refund claim data for ITC accumulated from inverted tax structure, exports (with/without tax), SEZ-related supplies, deemed exports and POS changes. It amends FORM GSTR-9 and its instructions to add entries for specified financial years, permit auto-population from GSTR-2A, allow consolidated or net reporting and optional non-filling or PDF upload of specified tables for those years. FORM GSTR-9C instructions and certification text are correspondingly modified to permit specified non-filing options and certification formats.

TDS return deadline extended for GSTR-7 filers in Jammu and Kashmir, requiring electronic filing by mid-November.
Extension allows registered persons required to deduct tax under section 51, whose principal place of business is in Jammu and Kashmir, to furnish returns in FORM GSTR-7 for July to September 2019 electronically via the common portal on or before the 15th November, 2019. The amendment to Notification No. 26/2019 is deemed effective from 20th September, 2019.

Extension of return filing deadline: GSTR-3B returns for Jammu and Kashmir registered persons may be filed by a notified later date.
Registered persons whose principal place of business is in the State of Jammu and Kashmir are permitted to furnish returns in FORM GSTR-3B for the months of July to September, 2019 electronically through the common portal on or before the 20th November, 2019. This amendment is effected by inserting a proviso into Notification No.29/2019 - Central Tax and is deemed to have come into force from the 20th day of September, 2019.

Extension of GSTR-1 filing deadline for Jammu and Kashmir registered persons with high turnover to a later date.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose principal place of business is in Jammu and Kashmir and whose aggregate turnover exceeds the high-turnover threshold, for each month from July 2019 to September 2019, permitting submission until 15th November 2019.

Extension of GSTR-1 filing deadline for registered persons in Jammu and Kashmir allows later submission of outward supply details.
A proviso is inserted in Notification No. 27/2019 allowing 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 for the July-September 2019 quarter in FORM GSTR-1 until 30th November, 2019; the amendment is issued under section 148 and is deemed effective from 31st October, 2019.

Statement due date for FORM GST CMP-08 fixed for October, applying to the July-September quarterly filing and effective mid-October.
An amendment inserts a proviso into paragraph 2 of Notification No. 21/2019-State Tax, specifying 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. This notification comes into force with effect from the 18th day of October, 2019.

Electronic filing requirement for GSTR-3B: Jammu and Kashmir businesses must file Jul-Sep returns via the portal by the deadline.
The notification mandates that GSTR-3B returns for July-September, 2019 by registered persons whose principal place of business is in Jammu and Kashmir be furnished electronically through the common portal on or before the deadline of 20th November, 2019; the amendment is deemed effective from 20th September, 2019.

Extension of GSTR-1 filing deadline for registered persons in Jammu and Kashmir to a mid-November cutoff.
The amendment inserts a proviso permitting registered persons whose principal place of business is in Jammu and Kashmir and who satisfy the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 for each of the months July 2019 to September 2019 by 15th November 2019; the notification is deemed to have come into force on 11th August 2019.