GST rate changes for accommodation and catering impose specific state tax rates with input tax credit restrictions.
The notification amends State GST rate entries to impose differentiated state tax rates and conditional input tax credit restrictions for categories of hospitality and food services-including hotel accommodation within a specified value band, restaurant service (other than at specified premises), Indian Railways supplies, outdoor catering at non-specified premises, and composite outdoor-catering-with-renting services-while applying a different rate to other accommodation, food and beverage services. It also inserts definitions for Restaurant service, Outdoor catering, Hotel accommodation, Declared tariff, and Specified premises, and revises multiple service classification and job-work rate entries in the annexure.

State tax exemption for FAO supplies to specified agricultural projects, subject to official certification of quantity and use.
Exempts goods supplied to the Food and Agriculture Organisation of the United Nations for execution of specified projects from the whole of State Tax, conditioned on certification by an officer not below Deputy Secretary in the Ministry of Agriculture and Farmers Welfare confirming the quantity and description of the goods and that they are intended for use in the listed projects.

GST rate amendment adds aerated water to the taxable schedule, altering state tax classification and applicability.
Amendment inserts a new entry for aerated water (HS 2202 10 10) into the Annexure of Notification No. 02/2019 State Tax (Rate), effected by Notification No. 18/2019 State Tax (Rate) under the Jharkhand Goods and Services Tax Act, 2017 using powers conferred by sections 9(1), 11(1) and 16(1); the amendment is declared effective from the stated effective date and modifies the principal notification's taxable schedule.

Notification amendment expands covered metals and substitutes tariff heading, altering state GST rate application and scope.
The notification amends the State Tax (Rate) instrument by substituting "gold" with "gold, silver or platinum", replacing the specific tariff reference "heading 7108" with "Chapter 71", and by replacing Explanation clause (d) with a definition that "Chapter" means the heading in the First Schedule to the Customs Tariff Act, 1975; the changes are effective from the first day of October, 2019.

Tax rate amendment for petroleum operations permits reduced tax on mutilated non serviceable goods upon authorised certification.
The amendment adds petroleum and coal bed methane operations under HELP or OALP to the rate notification and provides that where goods are disposed of in non serviceable form after mutilation the recipient or transferee may, at his option, pay tax at a reduced rate provided he produces before the competent tax officer a certificate from a duly authorised hydrocarbon officer confirming the goods are non serviceable and were mutilated before disposal; the notification is effective retrospectively.

Extension of GSTR 1 filing deadline to the eleventh day for specified taxpayers covering October-March period.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is granted for registered persons meeting a specified aggregate turnover threshold for each month from October 2019 to March 2020, with the due date extended to the eleventh day of the month succeeding each tax period. The notification further states that the time limit for furnishing the corresponding details or return under the related provision will be notified subsequently and that the notification is effective from 9 October 2019.

GST rate schedule amendment adds commodity classifications for dried tamarind and leaf plates, effective from October.
Amendment inserts two new Schedule entries into the State Tax (Rate) notification: a serial entry for dried tamarind with tariff code 0813 and a serial entry for plates and cups made of leaves/flowers/bark with classification 46. The additions amend the principal Notification No. 2/2017-State Tax (Rate) and are declared effective from 1st October, 2019, made on the recommendations of the Council and issued by the departmental authority.

GSTR-3B filing deadline: monthly returns must be filed by the succeeding month's twentieth day and paid via electronic ledgers.
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 succeeding month, and registered persons shall 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.

GST rate amendments reclassify goods, add and omit schedule entries, and change applicable state tax rates.
Amendments modify State GST rate schedules by inserting, substituting and omitting tariff entries across multiple rate bands-adding marine fuel and wet grinders at a low rate, inserting polyethylene/polypropylene bags and a series of railway locomotives and parts at a lower rate, adding caffeinated beverages and carving out certain plastic closures at mid and higher rates, substituting descriptions for precious and synthetic stones in minimal rate bands-and declare the amendments effective from the commencement date stated in the notification.

Screening committee membership updated to substitute officials for anti profiteering compliance oversight and Gazette-effective notification.
Amendment to the State-level Screening Committee on Anti-Profiteering substitutes two committee members and updates their contact details and office addresses; it is issued under the Jharkhand GST Rules and takes effect upon publication in the Official Gazette, with the Commercial Taxes Department recorded as the administrative authority.

Allocation of Business: department renamed and functions assigned for Jammu, Kashmir and Ladakh affairs under reorganisation rules.
Amendment renames the department to the Department of Jammu, Kashmir and Ladakh Affairs and replaces Schedule entries to allocate functions under the Reorganisation Act. It assigns to the Department general Union Government matters applicable to the two Union territories, counter-terrorism coordination with Defence on the Line of Control, administration of the Armed Forces (Jammu and Kashmir) Special Powers Act, delegation of powers to Administrators/Lt. Governors under Article 239, Article 240 regulation-making for Ladakh, and service and public service matters for both territories as specified.

Annual return filing deadline extended to end of August for returns affected by technical filing issues.
The Order amends the Explanation to section 44 of the Delhi GST Act to substitute the previously prescribed deadline with a later calendar date for electronic filing of the annual return for the 1 July 2017-31 March 2018 period, addressing technical problems that prevented affected registered persons from filing; it is made under powers to remove difficulties and takes effect from 28 June 2019.

GST amendment commencement date fixed for specified Uttarakhand rules provisions under the tax law.
The Governor appoints 24 September 2019 as the commencement date for specified provisions of the Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2019. The notification, issued under section 164 of the Uttarakhand Goods and Services Tax Act, 2017, brings into force the provisions at serial numbers 10, 11, 12 and 26 of the Fourth Amendment Rules only.

Tariff value fixation updated for edible oils, metals and agricultural commodities, specifying revised import valuation benchmarks.
Substitutes TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification to fix tariff value benchmarks in US dollar terms for specified imports. TABLE-1 and TABLE-3 set tariff values per metric tonne for edible oils, brass scrap, poppy seeds and areca nut. TABLE-2 sets tariff values for specified forms of gold and silver in US dollars per ten grams or per kilogram and specifies the scope of covered forms where those values apply.

Sea cargo manifest compliance date was deferred under the transhipment regulations through substitution of the prescribed effective date.
Sea Cargo Manifest and Transhipment compliance under the Sea Cargo Manifest and Transhipment Regulations, 2018 was deferred by substituting the date specified in regulation 15(2). The applicable date was changed from 1 November 2019 to 16 February 2020. The amendment took effect upon publication in the Official Gazette.

Jurisdictional notification: Jammu Commissionerate designated to cover Union territory of Jammu and Kashmir and Union territory of Ladakh.
Amendment substitutes the territorial entry for serial number 51 in Table II of Notification No. 02/2017-Central Tax, replacing "State of Jammu and Kashmir" with "Union territory of Jammu and Kashmir and Union territory of Ladakh," effected under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 and section 3 of the Integrated Goods and Services Tax Act, 2017, thereby defining the Jammu Commissionerate's jurisdictional scope.

Territorial designation amendment updates Jammu and Kashmir reference to Union territory of Jammu and Kashmir and Union territory of Ladakh.
Amendment substitutes the reference in Table II, column (3), serial number 51 of the principal notification, replacing the words "State of Jammu and Kashmir" with "Union territory of Jammu and Kashmir and Union territory of Ladakh," thereby effecting a textual change to the territorial nomenclature in the Arunachal Pradesh GST notification.

Exemption from annual return: suppliers from outside India of online information and database services need not file GSTR-9 or GSTR-9C.
Suppliers located outside India supplying online information and database access or retrieval services to persons in India who are not registered persons are notified as a class required to follow a special procedure and are exempted from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C, with effect from the commencement date stated in the notification.

Deemed export drawback: refund allowed on All Industry Rate if no CENVAT credit, otherwise on brand rate.
Supplies eligible for deemed export drawback may claim refund of duty on inputs either on the All Industry Rate from the Duty Drawback Schedule provided the supplier has not availed CENVAT credit on excisable inputs, or on Brand Rate upon submission of documents evidencing actual payment of Basic Customs Duty.

Due date for GSTR-1 filing set for quarterly filers: 31 October 2019 for the July-September period.
Designates registered persons with aggregate turnover of up to 1.5 crore rupees as required to follow a special procedure to furnish details of outward supplies in FORM GSTR-1 for July-September 2019, and prescribes 31st October 2019 as the time limit for furnishing those details; time limits for related monthly returns under sections 38(2) and 39(1) for July-September 2019 will be notified later.