Optional annual return filing allows eligible small taxpayers to forgo filing, with unfiled returns deemed furnished by the due date.
Optional annual return filing applies to eligible registered persons with aggregate turnover not exceeding the prescribed threshold who had not furnished annual returns for financial years 2017-18 and 2018-19 by the due date. They may choose whether to furnish the applicable annual return. If an eligible person does not furnish the return before the due date, it is deemed to have been furnished on that date.

GSTR-1 filing timeline set for higher-turnover registered persons, with corresponding inward-supply return deadlines to be notified later.
Registered persons with aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year received an extended timeline to furnish outward-supply details in FORM GSTR-1 for October 2019 to March 2020. The prescribed deadline was the eleventh day of the month succeeding each relevant month. The time limit for furnishing corresponding inward-supply details or returns for that period was to be notified subsequently.

GSTR-3B filing deadline: returns due by the twentieth day following the month; liabilities payable via electronic ledgers.
Returns in FORM GSTR-3B for the specified months must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the tax period. Registered persons must discharge 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 the last date for furnishing the return.

Due dates for FORM GSTR-1 prescribed for small registered persons: quarterly filings set with specified deadlines for Oct-Mar period.
Registered persons meeting the notified aggregate turnover threshold must furnish outward supply details in FORM GSTR-1 under a special procedure: for October-December 2019 by 31 January 2020 and for January-March 2020 by 30 April 2020; time limits for monthly furnishing under section 38(2) will be notified subsequently.

Due date extension for FORM GST CMP-08: filing for the July-September quarter allowed until 22 October 2019.
Notification inserts a proviso extending 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) to 22 October 2019; the notification is issued under section 148 of the Gujarat GST Act and is deemed effective from 18 October 2019.

Filing deadline extension for FORM GST CMP-08: return now due 22 October 2019 for July-September quarter.
The notification inserts a proviso extending the due date for furnishing the statement of self-assessed tax in FORM GST CMP-08 for the quarter July-September 2019 (or part thereof) to the 22nd day of October, 2019, by further amending notification No. 680-F.T. and is deemed to have come into force from the 18th day of October, 2019.

Rescission of anti-dumping notification under rule-based authority preserves actions taken before rescission and alters future application.
Rescission of notification No.13/2019-Customs (ADD) removes the earlier anti-dumping directive issued pursuant to a New Shipper Review investigation. The Central Government rescinds that notification under sub-rule (2) of rule 22 of the Customs Tariff Rules, 1995, and the rescission does not affect things done or omitted to be done before such rescission.

Anti-dumping duty on saturated fatty alcohols finalised for specified exporter; provisional assessments to be finally assessed under new entry.
The Central Government amends Notification No. 28/2018-Customs (ADD) to add a new entry imposing a definitive anti-dumping duty on Saturated Fatty Alcohols produced by M/s. PT. Energi Sejahtera Mas and exported through M/s. Sinarmas Cepsa Pte Ltd, specifying the affected tariff headings and product exclusions; all provisional assessments under Notification No. 13/2019-Customs (ADD) shall be finally assessed under this new entry.

Due date for furnishing FORM GST CMP-08 set to 22nd October 2019 for the July-September 2019 quarter.
A proviso inserted into paragraph 2 sets the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the July-September 2019 quarter, or part thereof, as the 22nd day of October, 2019. The notification takes effect from the 18th day of October, 2019.

Amendment to notification: substitution of designated tax officers under Odisha GST Act, replacing serials one and two.
Amendment substitutes serials 1 and 2 of Notification No. 27485-FIN-CT1-TAX-0072-2017 under section 96 of the Odisha GST Act, 2017, replacing the earlier entries with the Special Commissioner of State Tax, Odisha and the Joint Commissioner of Central Tax, Bhubaneswar as the designated officers.

Grant of liquor licence not treated as supply of goods or services, removing licence fees from GST chargeability.
The State's grant of liquor licences against consideration, including licence fees or application fees by any name, is declared neither a supply of goods nor a supply of service under the Punjab Goods and Services Tax framework, and this characterisation is treated as effective from the stated commencement date.

GST classification: Cement now specified as falling under chapter heading 2523, altering its notified tax categorisation.
Amendment substitutes the notification entry to specify that cement is to be treated as falling under chapter heading 2523 of the first schedule to the Customs Tariff Act, 1975, issued under the powers of the Punjab Goods and Services Tax Act, and deemed to have come into force with effect from the first day of October, 2019.

Copyright licensing by authors: option to pay central tax under forward charge with prescribed registration and invoice declaration.
The notification amends the Punjab SGST table to: replace entry 9 to cover transfers or permitting use of copyright in original dramatic, musical or artistic works by composers, photographers or artists to music companies or producers in the taxable territory; insert entry 9A making supply of copyrights in original literary works by authors to publishers taxable while permitting an author to opt to pay central tax under forward charge by registering under CGST, filing Annexure I with the tax commissioner and issuing the Annexure II invoice declaration, with a one-year non-withdrawal requirement.

Registration exemption alignment: Punjab GST ties thresholds to Central GST exemption and adds nil-rated event and sector services.
Amendment replaces fixed monetary registration thresholds with a test referring to exemption from registration under the Central Goods and Services Tax Act; adds nil-rated exemptions for FIFA U-17 Women's World Cup related services (subject to certification), for admission to event venues, for storage or warehousing of specified agricultural and raw commodities, and for life insurance services provided by Central Armed Police Forces Group Insurance Funds under group schemes; and makes related textual updates including insertion of "or equal to", year substitutions, and inclusion of "Bangla Shasya Bima."

GST rate reclassification for hotel, restaurant and catering services imposes specified state rates and input-credit conditions.
The amendment substitutes entries for services at serial number 7 to distinguish hotel accommodation, restaurant service, outdoor catering, composite supplies involving renting of premises, and related accommodation and F&B services, prescribing specific State tax rates and making applicability contingent on non-availability of input tax credit for goods and services used in supplying those services. It adds statutory definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, and further amends multiple schedule entries and job-work classifications across the service classification annexure.

Tax exemption for FAO project supplies subject to certification confirming quantity, description and intended project use.
All goods supplied to the Food and Agricultural Organisation of the United Nations for execution of the projects listed in the Annexure are exempt from the whole of the State Goods and Services Tax, 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 the quantity and description of the goods and that they are intended for use in execution of those projects.

Tax classification change adds aerated water to GST schedule, altering taxable goods coverage with retrospective effect.
The Governor, under the Punjab Goods and Services Tax Act, 2017, amends Notification No. S.O.32/P.A.5/2017 by inserting after Sl. No. 2 in the Annexure the entry "2A. 2202 10 10 Aerated Water", thereby adding that tariff line to the schedule. The amendment is declared to have effect from the first day of October, 2019 and is issued by the Additional Chief Secretary-cum-Financial Commissioner (Taxation), Department of Excise and Taxation, Government of Punjab.

Scope of taxable precious metals expanded to include silver and platinum, altering Chapter classification and definition.
Amendment broadens the notification's scope by substituting "gold" with "gold, silver or platinum", replaces the specific heading reference with a Chapter classification in the opening paragraph, and substitutes Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendment is deemed to have come into force on the first day of October, 2019.

Tax treatment for mutilated petroleum goods: option to pay a specified lower tax rate on transaction value upon prescribed certification.
The notification inserts petroleum operations and coal bed methane operations under HELP or OALP into the Table, and adds a proviso permitting the recipient or transferee, when goods are disposed of in non-serviceable form after mutilation, to opt to pay tax at 9 per cent on transaction value provided they produce a certificate from an authorised officer of the Directorate General of Hydro Carbons to the relevant Deputy or Assistant Commissioner of Central or State Tax confirming non-serviceability and prior mutilation.

GST schedule amendment adds tamarind dried and leaf based plates and cups, changing their regulatory classification effective retroactively.
Amendment under section 11 inserts two entries into the Schedule to Notification No. S.O.18/P.A.5/2017/S.11/2017: the commodity "tamarind dried" and "plates and cups made up of all kinds of leaves/flowers/bark" are added with their classification codes, and the amendment is declared effective from the first day of October, 2019.