Filing obligation for Jammu and Kashmir principals: furnish outward supply details in GSTR-1 under CGST Rules by extended deadline.
Registered persons whose principal place of business is in Jammu and Kashmir must furnish details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017 for the quarter July-September 2019, and may do so until 30th November, 2019; the amendment is deemed effective from 31st October, 2019.

Aadhaar identification: clients may self-declare a current address differing from central identity records for reporting entities.
The amendment adds sub-rule (19) to Rule 9, allowing a client who provided an Aadhaar number for identification and whose current address differs from the address in the Central Identities Data Repository to furnish a self-declaration of the current address to the reporting entity.

Special Non-Resident Rupee Accounts: revised eligibility and tenure rules support specified cross-border business transactions in rupees.
SNRR accounts may be opened by persons resident outside India with a business interest in India for bona fide rupee transactions compliant with foreign-exchange requirements. Permitted purposes include specified investments, imports, exports, trade credit, External Commercial Borrowings lending and designated IFSC-related transactions outside the IFSC. Account nomenclature must identify the relevant business, and banks may maintain separate or single accounts if transactions are segregated category-wise. Account tenure generally cannot exceed seven years, subject to renewal approval, although specified transaction categories are exempt from that restriction.

Special Non Resident Rupee accounts now permitted for rupee receipts and payments subject to compliance with foreign exchange law.
The amendment inserts a definition of Special Non-Resident Rupee account and authorises rupee receipts and payments to and from SNRR accounts maintained by non-residents with an Authorised Dealer or Authorised Bank in India. Payments by debit to FCNR, NRE or SNRR accounts for overseas buyers and credits to SNRR accounts for overseas sellers are permitted, and rupee transfers to or from SNRR accounts are allowed provided the underlying transactions conform with the Foreign Exchange Management Act, 1999 and subordinate rules, regulations and directions.

Name change of approved organization: Diabetes Research Centre Foundation renamed Prof. M. Viswanathan Diabetes Research Centre updating approval records.
The approved organization name "Diabetes Research Centre Foundation, Chennai" shall be read as "Prof. M. Viswanathan Diabetes Research Centre, Chennai" with effect from 01.04.2010, amending paragraph 1 of the principal notification to update the official record of approved organisations.

SIMS implementation for iron and steel imports requires SIMS registration, with a transitional one time registration grace period.
The import policy is amended to subject specified iron and steel items listed in the Annex to the Shipments Identification and Monitoring System (SIMS), modifying paragraph (e) of the policy conditions; Bills of Entry for those items on or after the notified effective date will be governed by SIMS, and a one time transitional relaxation is provided to allow importers time to obtain SIMS registration.

Import policy alignment: Exim code revisions under ITC (HS) 2017 enforce varied Free, Restricted, Prohibited and conditional import regimes.
The Central Government, under Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 and paragraph 2.01 of the Foreign Trade Policy, notifies amendments to ITC (HS) 2017 Schedule-1 to align import policy entries with the Finance (No. 2) Act, 2019. The Notification assigns Free, Restricted, Prohibited, State Trading Enterprises or Deleted status to specified Exim codes and imposes item-specific policy conditions including quotas, Actual User restrictions, chapter-based licensing and standards or RBI/WPC compliance; effectiveness is subject to concurrent amendment of the Customs Tariff First Schedule.

Due date for CMP-08 statement extended to 22 October for July-September quarter under Tripura SGST amendment.
Amendment under section 148 inserts a proviso prescribing that the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter July 2019 to September 2019 (or part thereof) shall be the 22nd day of October 2019, and states the amendment comes into force from the 18th day of October 2019.

Deemed income exemption for regularised property in unauthorised colonies where ownership documents and payment evidence exist.
Rule 11UAC excludes the deemed income provision under clause (x) of sub-section (2) of section 56 for immovable property received by a resident of an unauthorised colony in the National Capital Territory of Delhi when the Central Government has regularised transactions based on the latest Power of Attorney, Agreement to Sale, Will, possession letter and other documents, including evidence of payment, that confer or recognise rights of ownership, transfer or mortgage; it defines resident and unauthorised colony and excludes tenants, licensees and permissive users.

Anti-dumping duty measure expands coverage to additional jute exporters, imposing duties on sacking bags and yarn imports.
The notification amends Notification No. 01/2017 Customs (ADD) by inserting S. Nos. 48-52 to impose anti dumping duties on specified jute products (sacking bags and yarn) exported from Bangladesh by named producers/exporters. Each inserted entry identifies tariff headings, product description, country of origin/export, the producer and exporter, and the applicable anti dumping duty per unit. The additions follow new shipper reviews and final findings that these producer/exporter combinations should be treated as non sampled exporters and subjected to definitive anti dumping measures under the Customs Tariff Act and anti dumping rules.

Rescission of anti-dumping duty notifications removes provisional assessment measures on jute product exports by specified exporters.
The Central Government, invoking sub-rule (2) of rule 22 of the Customs Tariff Rules, rescinds prior anti-dumping notifications that prescribed provisional assessment on exports of jute products from Bangladesh by specified exporters, revoking Notification Nos. 24/2018-Customs (ADD), 41/2018-Customs (ADD) and 42/2018-Customs (ADD) as published in the Gazette, while preserving actions or omissions undertaken before rescission.

Exclusion from composition scheme: manufacture of aerated water removed from simplified GST regime under Kerala notification.
The Government of Kerala amended a prior notification to exclude the manufacture of aerated water from the composition scheme by inserting a new tariff entry for aerated water in the notification's table. The amendment, made under the State GST Act on the council's recommendation, is stated to be deemed to have come into force from an earlier specified date, giving the exclusion retrospective effect from that date.

Commencement of GST amendment rules: select Fifth Amendment provisions notified as having come into force.
Designates 24th September, 2019 as the date on which the provisions of rules 10, 11, 12 and 26 of the Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019 shall come into force and declares that this notification is deemed to have come into force on that date, pursuant to the authority conferred by the Kerala State Goods and Services Tax Act, 2017.

Grant of liquor license treated as no supply under GST, clarifying classification and removing ambiguity.
Grant of liquor licenses by the Government of Kerala against payment of license fee or application fee is declared to be neither a supply of goods nor a supply of services under the Kerala State Goods and Services Tax Act, 2017; the notification is effective from 1 October 2017 and aims to remove implementation ambiguity regarding the tax classification of such grants.

Reverse charge on cement applies to recipients for supplies from unregistered suppliers under the amended notification.
Amendment substitutes the entry at serial number 2 to specify "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975" as covered by the reverse charge provision; the amendment is made under sub section (4) of section 9 of the State GST Act and is deemed to have come into force on 1 October 2019, making recipients of such supplies from unregistered suppliers liable to pay tax on reverse charge basis and subjecting them to all provisions of the Act as if they were the person liable for tax.

Supply of development rights: removal of prior GST deferral for supplies made on or after specified date.
The notification amends G.O.(P) No.104/2018/TAXES by inserting an explanation that the notification shall not apply where development rights are supplied on or after 1 April 2019, thereby removing the earlier deferral of GST liability for reciprocal supplies of transferable development rights and construction services until conveyance. The amendment is enacted under section 148 of the Kerala SGST Act and is deemed to have come into force on 1 October 2019.

GST classification of hospitality and catering services updated with mandatory differentiated tax rates and clarified definitions.
Amendments reclassify hospitality, catering and certain job-work services under State GST, prescribing mandatory differentiated state-tax rates tied to accommodation tariff bands and limiting reduced rates for restaurant, outdoor and rail catering where input tax credit on inputs has not been taken. The scheme of classification is revised, job-work subcategories added with specified rates, and definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises are inserted to fix scope and applicability.

Exemption of goods supplied to FAO for specified projects from State GST requires Deputy Secretary certification and recommendation.
The Government of Kerala exempts all goods supplied to the Food and Agriculture Organization for execution of the two projects listed in the annexure from the whole of the State Tax under section 9 of the Kerala State Goods and Services Tax Act, 2017, subject to certification by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare as to quantity and description and intended use, and subject to that officer's recommendation; the notification is deemed effective from 1 October, 2019.

Composition scheme exclusion: manufacturers of aerated water removed from the scheme effective October by government notification
Amendment inserts Sl. No. 2A, tariff heading 2202 10 10 described as "Aerated Water" into the annexure of G.O.(P) No.66/2019/TAXES, thereby excluding manufacturers of aerated water from the State composition scheme. The amendment is made under sections 9(1), 11(1) and 16(1) of the Kerala SGST Act and is deemed to have come into force on 1 October 2019.

Exemption for nominated agency supplies expanded to include silver and platinum for exporters of respective jewellery.
Amendment substitutes "gold" with "gold/silver/platinum" to extend the nominated agency supply exemption to silver and platinum for exporters of jewellery, replaces the reference "heading 7108" with "Chapter 71", and redefines "Chapter" to mean the heading as specified in the First Schedule to the Customs Tariff Act, 1975; the notification is effective from 1st October, 2019 under section 11(1) of the Kerala SGST Act, 2017.