GST schedule amendments revise classification and tax treatment for specified goods, inserting and omitting entries across multiple schedules.
Amendment revises GST schedule classifications and rate categories by inserting, substituting and omitting specified tariff entries across Schedules I-VI, including additions such as marine fuel and caffeinated beverages, expanded railway rolling stock headings and revised descriptions of precious and synthetic stones; the notification declares these amendments effective from the stated commencement date.

Applicability of notification altered: supplies of development rights excluded from its scope, changing commencement and operation of the provision.
The amendment excludes supplies of development rights from the applicability of the earlier Punjab GST notification where such supplies occur on or after a subsequently specified date, and declares the amendment to be deemed effective from 1 October 2019, thereby narrowing the temporal and substantive scope of the original notification.

Tax classification amended: aerated water added to SGST schedule with retrospective effect altering taxable categorisation.
Amendment inserts a new tariff entry specifying the heading and description "Aerated Water" into the Punjab SGST notification, creating an express taxable classification under the Punjab GST schedule; the notification declares the insertion to have retrospective effect from a specified earlier date, thereby applying the revised classification to supplies from that date.

Revocation of cancellation of GST registration extended for taxpayers who missed electronic notices, allowing late revocation applications.
The Order permits registered persons who were served cancellation notices electronically under clause (c) or (d) of section 169 and who could not reply, resulting in cancellation by orders passed up to 31.03.2019, to file applications for revocation of cancellation of registration not later than 22.07.2019; the Order is made under section 172 and comes into force on 23 April 2019.

Input tax credit allocation based on taxable area clarifies apportionment between taxable, zero-rated and exempt supplies.
For services covered by clause (b) of para 5 of Schedule II, the credit attributable to taxable supplies, including zero-rated and exempt supplies, must be determined based on the area of the construction, building, civil structure or part thereof that is taxable compared with the area that is exempt.

GSTR-1 filing deadline extended for registered persons above turnover threshold; returns now due on the eleventh day of next month.
Extension of the filing deadline for FORM GSTR-1 is prescribed for registered persons with aggregate turnover above the applicable threshold for the months October 2019 to March 2020, requiring furnishing of outward supplies for each month by the eleventh day of the month succeeding the tax period; the time limit under section 38(2) for the same months will be notified later.

Due date for GSTR-3B returns set as twentieth day of succeeding month; tax liabilities must be discharged from electronic ledgers.
The due date for furnishing returns in Form GSTR-3B for the specified months is the twentieth day of the succeeding month, to be filed electronically through the common portal. Tax liabilities shown in Form GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.

Exclusion for supplies between specified persons under section 51 limits application of the Delhi GST notification.
The amendment inserts a proviso excluding application of the Delhi GST notification to the supply of goods or services or both which takes place between persons specified under clauses (a), (b), (c) and (d) of sub section (1) of section 51 of the Delhi Goods and Services Tax Act, 2017, and states that the notification shall come into force with effect from the 31st day of December, 2018.

Supply between public sector undertakings, whether or not distinct persons, excluded from notification's applicability effective October 2018.
The notification inserts a proviso excluding the supply of goods or services between public sector undertakings from the operation of the earlier notification, irrespective of whether they are distinct persons, with effect from the 1st day of October, 2018.

Due date extension for FORM GST CMP-08: filing for July-September quarter permitted until the revised due date.
A proviso is inserted in the principal notification specifying that 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, shall be the 22nd day of October, 2019. This amendment is made by Notification No. 50/2019 under section 148 of the CGST Act and is deemed to have come into force from the 18th day of October, 2019.

Due date for self assessed CMP 08 GSTR filings fixed as 22 October 2019 for July-September quarter.
The amendment 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-September 2019, or part thereof, is 22 October 2019; the change is made under section 148 of the Arunachal Pradesh GST Act and comes into force on 18 October 2019.

Import prohibition on PET bottle waste and derived PET flakes restricts their entry under amended import policy.
Amendment revises Policy Condition No.2 of Chapter 39, ITC (HS), Schedule I to prohibit import of PET bottle waste, scrap and PET flakes made from used PET bottles by incorporating an additional memorandum from the environment ministry alongside the existing memorandum, thereby treating those materials as prohibited imports under the Foreign Trade Policy.

Tax treatment for non-serviceable hydrocarbon goods: recipient or transferee may opt to pay a reduced tax rate upon certificate production.
The amendment adds petroleum operations and coal bed methane operations under HELP or OLAP to SRO-GST-3. It also permits the recipient or transferee, when goods are disposed of in non-serviceable form after mutilation, to opt to pay tax at a concessional rate on the transaction value provided they produce to the jurisdictional tax officer a certificate from a duly authorised officer of the Directorate General of Hydrocarbons confirming the goods are non-serviceable and mutilated.

Tax schedule amendment: two goods added to GST list, altering classifications and compliance effective from 1 October 2019.
Amendment inserts two new Schedule entries to Notification No. GST-2: tamarind, dried, and plates and cups made of all kinds of leaves/flowers/bark, thereby expanding the list of covered goods and affecting classification and compliance; the amendment is effective from 1 October 2019.

GST rate changes: targeted tariff reclassification and schedule insertions and omissions altering goods' tax treatment.
Amendment adjusts Jammu and Kashmir GST tariff entries by insertions, substitutions and omissions across Schedules I (2.5%), II (6%), III (9%), IV (14%), V (1.5%) and VI (0.125%), adding items such as marine fuel, wet grinders with stone, woven/polypropylene bags, expanded rail rolling-stock headings, caffeinated beverages, and refined descriptions of precious and synthetic stones, while deleting specified serial entries; the changes reclassify goods and alter applicable GST treatment and take effect from 1 October 2019.

Commencement of GST rules: specified Jammu and Kashmir GST Rules declared effective retrospectively by government notification.
The State Government, exercising powers under the Jammu and Kashmir Goods and Services Tax Act, 2017, appoints 24th September, 2019 as the date on which rules 10, 11, 12 and 26 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 shall come into force and declares the notification to have retrospective effect from that appointed date.

Grant of alcoholic liquor licence not treated as a supply under GST, excluding licence and application fees from supply.
The State notifies that service by way of grant of alcoholic liquor licence against consideration shall be treated neither as a supply of goods nor a supply of service, and that consideration in any form-licence fee, application fee or otherwise-falling under this activity is excluded from supply classification under the Jammu and Kashmir goods and services tax framework.

Due date for furnishing FORM GST CMP-08 extended for the specified quarter, with retrospective effective commencement.
An inserted proviso fixes 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 notification is deemed to have come into force from the 18th day of October, 2019.

Independent director databank registration required for appointment; proficiency test and renewal conditions apply to maintain eligibility.
Independent directors must be included in the Indian Institute of Corporate Affairs databank to be eligible for appointment, with inclusion periods available for one year, five years or lifetime and lifetime fees exempting renewal. Failure to renew within thirty days of expiry leads to removal. Included individuals must declare compliance to the board and must pass an online proficiency self-assessment test within one year of inclusion unless exempted by ten years' qualifying service; passing requires an aggregate score of sixty percent and there is no limit on attempts.

Databank of independent directors established to centralise candidate details and provide fee based access for appointing companies.
The rules require the Indian Institute of Corporate Affairs to create and maintain an online databank of persons willing and eligible to be appointed as independent directors, containing specified identity, contact, qualification, professional and directorship details, disclosure of pending criminal proceedings, and historic LLP and company roles. Access is limited to companies required to appoint independent directors for a reasonable fee; individuals may restrict disclosure and must update changes within thirty days. The institute must provide proficiency tests and study material at no separate charge and share daily cumulative lists of inclusions, rejections and removals with the Central Government.