Due date extension for GST CMP-08: filing deadline extended to 22 October.
An inserted proviso amends the existing notification to prescribe that the due date for furnishing the statement 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 notification as amended shall come into force on the 18th day of October, 2019.

Tax liability on development rights arises at project completion or first occupation, making promoters responsible under reverse charge.
The notification designates promoters who receive development rights or FSI, or long term lease of land for residential construction against upfront consideration, as the registered persons in whose case tax liability for supply of development rights, monetary consideration, upfront lease amounts, and construction services supplied against development rights/FSI shall arise. The liability is triggered on issuance of the completion certificate or on first occupation, whichever is earlier. Definitions of apartment, promoter, project, REP, RREP and FSI are provided, and the notification confirms applicability of the reverse charge mechanism for the covered services.

Taxation of development rights and long-term land leases: supply to promoters treated as taxable for project construction.
Adds taxable supply entries treating transfer of development rights/FSI and long term land leases for construction as supplies from any person to a promoter; inserts definitions for apartment, promoter, project (REP and RREP), Real Estate Project, Residential Real Estate Project (limited by commercial apartment carpet area), and floor space index (FSI). Changes effective from 1 April 2019.

Reorganisation adaptation: continuity and modification of laws to successor Union territories, preserving prior acts and appointments.
All Central laws applicable to the former State immediately before the appointed day shall continue to apply to both successor Union territories alongside the Fifth Schedule statutes; additional Central laws previously applicable to the whole of India are extended as well. Actions, appointments, notifications and proceedings under prior State laws are deemed valid under corresponding Central laws now applicable and remain in force unless superseded. Judges and authorities in office immediately before the appointed day are deemed appointed or constituted under the Constitution of India or corresponding Central provisions and continue to function for the successor Union territories.

Designation of Registrar of Companies cum Official Liquidator clarifies territorial jurisdiction and administration for specified union territories.
The ministerial amendment substitutes Table entry 5 to designate the Registrar of Companies cum Official Liquidator, Jammu as responsible for the Union territory of Jammu and Kashmir and the Union territory of Ladakh, effected under the Companies Act read with the Companies (Adjudication of Penalties) Rules, with the amendment taking effect from the notified commencement date.

Merger filing fees increased as prescribed combination filing charges are raised under competition procedure rules.
The amendment substitutes the amounts in regulation 11, clauses (a) and (b), increasing the prescribed filing fees for combinations by replacing the prior specified sums with higher fixed sums; the change is effected under the Competition Act authority and comes into force on publication in the Official Gazette.

Territorial applicability amended to specify named jurisdictions, altering the scope of the company law notification.
An amendment substitutes the territorial entry for serial number (1), column (2) of the cited company-law notification with a specified list of States and Union Territories-Haryana, Punjab, Himachal Pradesh, Uttar Pradesh, Uttarakhand, Chandigarh, Jammu and Kashmir, Ladakh and the National Capital Territory of Delhi-thereby redefining the notification's territorial applicability; the amendment takes effect on 31st October, 2019.

Jurisdiction allocation for company registration empowers Registrar of Companies to register companies and perform statutory functions in newly constituted territories.
The Registrar of Companies is designated as the authority with jurisdiction to register companies and discharge all functions under the Companies Act within the Union territories of Jammu and Kashmir and Ladakh, effective from 31 October 2019.

GST CMP form filing deadline extended; filing deadline set and notification retrospective effect clarified for taxpayers.
The amendment inserts a proviso in paragraph 2 of Notification No. 21/2019 State Tax fixing the due date for furnishing the statement of payment of self assessed tax in FORM GST CMP-08 for the quarter July-September 2019, or part thereof, as the 22nd day of October, 2019, and declares the notification to be deemed to have come into force from the 18th day of October, 2019.

Intimation of ascertained tax liability: new pre-notice communication and response form require payment or submissions before show cause.
Amendments explain that suspended registrants must not issue tax invoices or charge tax during suspension and, on revocation, invoicing and notice provisions apply to supplies made during suspension. Input tax credit for invoices not uploaded by suppliers is limited to 20% of eligible credit reflected from uploaded details. Where GSTR-1 or GSTR-2 filing deadlines are extended, returns may be furnished in FORM GSTR-3B as specified. A new pre-notice process requires communication of ascertained tax, interest and penalty in Part A of FORM GST DRC-01A, with Part B allowing partial payment or submissions before issuance of a show cause notice.

Extension of GSTR-1 filing deadline permits high turnover registrants to file outward-supply details up to the eleventh day following each month.
Extension granted for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover exceeding 1.5 crore rupees, allowing submission for each month from October, 2019 to March, 2020 up to the eleventh day of the succeeding month; the time limit for returns under sub section (2) of section 38 for these months will be notified later, and the notification is effective from 09 10 2019.

Return filing deadline for monthly GSTR-3B: returns and payments due by the twentieth day following each tax month.
Returns in FORM GSTR-3B must be furnished electronically on the common portal on or before the twentieth day of the month succeeding each taxable month. Registered persons furnishing FORM GSTR-3B must discharge liabilities for tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that return due date.

Exemption from FORM ITC-04: registered persons relieved from filing obligation while required to report outstanding job worker challans.
Notification exempts a class of registered persons from furnishing FORM ITC-04 for the period July 2017-March 2019 under a special procedure, while requiring them to report challans for goods dispatched to job workers but not received or supplied as of the cut-off date, to be entered in the designated serial number of FORM ITC-04 for the subsequent quarter.

Annual return deadline extension grants additional time for filing delayed returns due to portal issues.
The Order substitutes a later deadline in the Explanation to the annual-return provision, granting additional time for registered persons to furnish the annual return for the period ending 31 March 2018 due to technical problems in electronic filing; it is made under the Act's removal-of-difficulties power and is given retrospective effect from a specified date in August.

Bank account furnishing requirement introduced - registration-linked portal filing and lead-in compliance affect invoice and refund processes.
The amendments require registered persons (except specified exemptions) to furnish bank account details on the common portal within forty-five days of registration or earlier return due date, make failure a rule violation, empower notifications to mandate QR codes on invoices, allow transfers between electronic cash ledger heads via FORM GST PMT-09, substitute "payment order" for "payment advice" in refund disbursement rules, clarify valuation excluding Kerala Flood Cess, establish refund procedure for airport retail outlets supplying outgoing international tourists (FORM GST RFD-10B), and extend investigatory timelines and e-way bill validity procedures.

Export permission for Bangalore Rose onions granted subject to port-specific clearance and certification requirements.
The Central Government permits export of Bangalore Rose onions under Serial Number 52, Chapter 7 up to 9,000 MT, with exports to be completed by 30th November, 2019. Exports are allowed only through Chennai port and require a Horticulture Commissioner certificate certifying item and quantity, registration of that certificate at the Office of Additional DGFT, Bangalore, monitoring and issuance of registration by Additional DGFT, and Customs clearance at Chennai on the basis of both certificates.

Due date for GST CMP-08 statements adjusted for the specified quarter under state GST amendment and deemed effective administratively.
Amendment inserts a proviso prescribing the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter July-September 2019 (or part thereof) as the 22nd day of October, 2019; the change is made under section 148 of the Bihar GST Act and is deemed to have come into force from the 18th day of October, 2019.

Compliance certificate requirement for insolvency professional entities mandates annual Form H submission and detailed director disclosures.
The amendment requires insolvency professional entities to submit an annual compliance certificate in Form H for the preceding financial year and substitutes Forms A, C and F in the Second Schedule to update registration and recognition applications, director/partner cessation/joining notifications, and related affirmation, verification and attachment requirements. Form A now collects detailed personal, qualification, experience and disciplinary information for individual registration; Form C requires corporate constitution, net worth, shareholding/partner contributions and eligibility affirmations for entity recognition; Form F mandates prompt reporting of director/partner changes with supporting annexures.

Due date extension for FORM GST CMP-08 extended for the quarter July-September, allowing additional days for filing the statement.
An inserted proviso amends the earlier notification to fix the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter July-September 2019 as the 22nd day of October, 2019; the amendment is promulgated under the State GST Act's delegated power and is effective from the 18th day of October, 2019.

Pre-notice tax liability communication requires FORM GST DRC-01A intimation, allowing payment or submissions before show-cause notice issuance.
The amendments clarify that a suspended registered person cannot issue tax invoices or charge tax, while post-revocation invoicing and return requirements apply to supplies made during suspension. They cap input tax credit for supplier-unuploaded invoices or debit notes at 20 per cent of eligible uploaded-document credit and revise GSTR-3B filing arrangements. A pre-notice liability process requires the proper officer to communicate ascertained tax, interest and penalty through FORM GST DRC-01A, allowing partial payment or submissions before a show-cause notice.