Territorial designation change: substitution of Jammu and Kashmir with Union territories of Jammu and Kashmir and Ladakh, effective retrospectively.
Substitutes the Schedule entry "Jammu and Kashmir" with "the Union territory of Jammu and Kashmir, Union territory of Ladakh" in item (ii) of serial number 2, column (4), and declares the amendment to have retrospective effect from 31 October 2019, with a certification that no person is adversely affected by the retrospective operation.

Territorial amendment: reference to Jammu and Kashmir revised to include Union territory of Jammu and Kashmir and Ladakh, effective retrospectively.
The notification amends the Schedule of the principal Income-tax notification by substituting, in serial number 7 column (4), the words "Jammu and Kashmir" with "the Union territory of Jammu and Kashmir and the Union territory of Ladakh." The amendment is issued under section 120(1) and (2) read with section 295 of the Income-tax Act, 1961, and is deemed to have come into force on 31 October 2019, with a certification that no person is adversely affected by the retrospective effect.

Territorial designation change replaces State reference with Union territory designations in Income tax notification, applied retrospectively.
Substitutes in the Schedule of the 2014 Income tax notification the words "State of Jammu and Kashmir" with "the Union territory of Jammu and Kashmir and the Union territory of Ladakh," issued under powers of the Income tax Act and deemed to have come into force from the earlier date in October 2019, with a certification that no person is adversely affected by the retrospective operation.

Territorial designation change: notification updates references to Jammu and Kashmir to union territories, altering applicable territorial scope.
Amendment substitutes references to the State of Jammu and Kashmir with references to the Union territory of Jammu and Kashmir and the Union territory of Ladakh in Schedule I (serial 67, columns (3) and (4)) and Schedule II (serial 8, column (4)) of the earlier notification, and is deemed to have come into force from 31st October, 2019, with a certification that no person is adversely affected by the retrospective effect.

Special Courts designation for income-tax cases-magistrate courts assigned specific Gujarat districts for prosecution of offences under law.
Central Government, in consultation with the Chief Justice of the Gujarat High Court, designates specified subordinate courts in Gujarat as Special Courts for the purposes of sub-section (1) of section 280A of the Income-tax Act, 1961; the notification tabulates each court (chiefly Additional Civil Judge and Judicial Magistrate First Class or Metropolitan Magistrate) against a defined district, city, or area in Gujarat, thereby allocating jurisdiction for income-tax offences (notification dated 5 November 2019).

Due date for CMP-08 returns adjusted, requiring submission by the specified later deadline for the July-September quarter.
An amendment inserts a proviso prescribing 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, fixing a specific later deadline for submission and thereby adjusting the timeline under the prior notification.

Certificate of Inspection requirement: exports of Basmati and Non Basmati rice to European countries now subject to inspection.
Exports of Basmati and Non Basmati rice under the listed Chapter 10 tariff lines are permitted generally but, for EU member states and other European countries, require a Certificate of Inspection issued by the designated export inspection authority; this policy amendment takes effect immediately.

Spelling correction of taxpayer designation: 'assesse' replaced with 'assessee' in an official income-tax corrigendum notification.
Correction of typographical errors in an earlier income-tax notification by replacing the misspelt term assesse with the correct spelling assessee, identifying specific page and line references in the prior Gazette publication and directing the corrected reading at each listed location.

Typographical correction: spelling 'assessee' replaces erroneous 'assesse' across previous income-tax notification to clarify terminology references.
Correction of typographical errors in an income-tax notification: Notification No. 85/2019 issues a corrigendum to the earlier S.O. 3264(E), replacing the repeated misspelling "assesse" with the correct spelling "assessee" at the specified page and line locations; the corrigendum records the file reference and the Under Secretary's signature in the tax policy and legislation division.

Common Adjudicating Authority appointed for adjudication of show cause notices issued to Fujirebio India, reallocating adjudicatory responsibility.
Appointment of a Common Adjudicating Authority to adjudicate specified show cause notices issued to M/s Fujirebio India Pvt. Ltd., under the powers of sections 4(1) and 5(1) of the Customs Act, 1962, by designating an officer to exercise the powers and duties of the originally named adjudicating authorities for the listed notices.

Suspension of registration: no tax invoices or tax to be charged; revocation triggers invoicing compliance and limited credit claims.
Amendments clarify that during suspension of registration no tax invoices shall be issued or tax charged, and on revocation suppliers must comply with invoicing provisions of section 31(3)(a) and section 40 for supplies made during suspension. They also limit input tax credit for invoices or debit notes not uploaded by suppliers under section 37(1) to not exceed 20% of eligible credit evidenced by uploaded details.

Annual return option for small registered persons below turnover threshold permits special filing procedure and deemed submission on due date.
Notification classifies registered persons with aggregate turnover not exceeding the turnover threshold who have not furnished the statutory annual return before the due date as eligible to follow a special procedure to furnish annual returns for the financial years 2017-18 and 2018-19, and provides that where the annual return has not been furnished before the due date it shall be deemed to be furnished on the due date.

GSTR-1 filing deadline extended for registrants above turnover threshold; monthly supplies due by the eleventh day following each month.
Extends the deadline for furnishing details of outward supplies in FORM GSTR-1 by registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each month from October 2019 to March 2020, until the eleventh day of the month succeeding such month; the extension is issued by the Commissioner under the second proviso to sub section (1) of section 37 read with section 168 of the Himachal Pradesh GST Act, 2017. The time limit under sub section (2) of section 38 for those months will be notified later.

Special procedure for small taxpayers requires quarterly GSTR-1 filing for specified quarters with prescribed future deadlines.
Notification designates registered persons with aggregate turnover up to the specified small taxpayer threshold to follow a special procedure and mandates furnishing details of outward supply of goods or services in FORM GSTR-1 for the quarter in which supplies are effected; filing timelines for the October-December quarter and the January-March quarter are prescribed, and the time limit for furnishing details or returns for October through March will be notified subsequently in the Official Gazette.

GSTR-3B filing deadline requires electronic submission and discharge of tax liabilities via electronic ledgers by due date.
Registered persons must file FORM GSTR-3B electronically through the common portal by the stated monthly due date and discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing due date, in accordance with the statutory payment provisions.

Exclusion of licence fees under GST: licence and application fees for alcoholic liquor not treated as supply and exempt.
The notification treats the service by way of grant of alcoholic liquor licence - whether called licence fee, application fee or otherwise - undertaken by the State Government as a public authority, as neither a supply of goods nor a supply of service, thereby implementing the GST Council's recommendation that no GST be leviable on such licence and application fees payable for alcoholic liquor for human consumption.

GST rate amendment for cement clarifies taxable description and is effective from October under notification.
The notification amends Notification No. 07/2019-State Tax (Rate) by substituting the table entry for cement with a tariff-based description identifying "cement falling in the chapter heading for cement in the Customs Tariff Act first schedule," and declares the substitution effective from the first day of October, 2019.

Development rights exclusion: notification amended to exclude development rights supplied on or after April 1, 2019, effective October 1, 2019.
The state amends Notification No. 4/2018-State Tax (Rate) to add an explanation that the notification does not apply to development rights supplied on or after 1 April 2019, and provides that the amendment is deemed effective from 1 October 2019, enacted under statutory powers on the Council's recommendation.

Forward charge option for specified copyright, vehicle renting and securities lending services enables suppliers to opt to pay state tax, subject to declarations.
The notification amends the Jharkhand State Tax (Rate) table by substituting the copyright-related services entry and inserting entries for renting motor vehicles to body corporates (identifying non-corporate suppliers electing forward charge with limited input tax credit and body corporate recipients in the taxable territory) and lending of securities under SEBI's Scheme (defining lender and borrower roles). The amendments are effective from 1 October 2019 and include Annexures prescribing author declarations to exercise the forward charge option and invoice declarations.

Tax exemptions for FIFA youth women's World Cup services and specified agricultural storage made effective; registration threshold wording amended.
The notification amends the Jharkhand State Tax (Rate) schedule to substitute registration threshold wording so exemption depends on the amount that renders a supplier eligible for exemption under the Jharkhand GST Act, inserts nil-rated entries for FIFA event-related services and admission rights subject to Director (Sports) certification, adds nil-rated warehousing services for specified agricultural and raw commodities, and includes nil-rated life insurance services under Central Armed Police Forces Group Insurance Schemes; certain calendar-year references are also updated.