Suspension of registration: registered persons must not issue tax invoices during suspension and revocation restores return obligations.
Amendments define that during suspension a registered person shall not issue tax invoices or charge tax and that revocation triggers application of invoice, return and adjustment provisions for supplies made during suspension. Input tax credit for invoices whose supplier-uploaded details are missing is limited to a proportion of eligible credit linked to uploaded details. FORM GST DRC-01A is introduced to communicate ascertained liabilities under sections 73(5)/74(5) (Part A) and to permit partial payment or submissions (Part B) prior to issuance of a show cause notice.

Option to furnish annual GST return for eligible small taxpayers; unfiled returns can be treated as furnished on due date.
Notification under section 148 designates registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under section 44(1) read with rule 80(1) before the due date as eligible, for financial years 2017-18 and 2018-19, to follow a special procedure and have the option to furnish the annual return; such return shall be deemed to be furnished on the due date if not furnished earlier, effective from 9 October 2019.

Due date extension for GSTR-1 returns: large taxpayers to file outward-supply details by the eleventh day following each month.
The Commissioner extends the deadline for furnishing outward-supply details in FORM GSTR-1 for registered persons with aggregate turnover above one and a half crore rupees, for each month from October 2019 to March 2020, to the eleventh day of the month following the relevant month. The corresponding time limit for recipient-side returns will be notified subsequently; the notification is effective from 9 October 2019.

Due date for GSTR-1 filing: quarterly schedule allows delayed submission for small registered taxpayers under special procedure.
Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish details of outward supplies in FORM GSTR-1. The notification prescribes that details for October-December 2019 be furnished by 31st January 2020 and for January-March 2020 by 30th April 2020, and states that the time limit for returns under section 38(2) for October 2019-March 2020 will be notified later. The notification is deemed effective from 9th October 2019.

Due date for GSTR-3B returns set as twentieth day following each month; payment via electronic ledgers required.
Returns in FORM GSTR-3B for the months specified must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month, and registered persons must discharge liabilities for tax, interest, penalty, fees or any other amount by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that prescribed due date.

GSTR-3B filing timeline and electronic tax payment rules specified for monthly returns through the common portal.
Electronic filing of FORM GSTR-3B is specified for registered persons for the months from October 2019 to March 2020, with each return required through the common portal on or before the twentieth day of the succeeding month. Registered persons furnishing FORM GSTR-3B must, subject to section 49, discharge tax liability and related interest, penalty, fees or other amount by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the prescribed return-filing date.

Notification amendment changes the prescribed reference date in a state's GST notification, altering the operative temporal reference.
An amendment under Section 128 substitutes the date reference in clause (ii) of the opening paragraph of Notification No. 34981-FIN-TAX-0043/2017 (published S.R.O. No. 359), replacing the previously stated date with a different specified date, thereby changing the operative temporal reference in that notification.

Registration suspension: prohibition on issuing tax invoices during suspension; revocation reinstates invoicing and return obligations.
Amendments clarify that suspension of registration prohibits issuing tax invoices and charging tax during suspension and that revocation triggers application of invoicing and return provisions for supplies made during suspension. Input tax credit for supplier-unuploaded invoices is limited to twenty percent of eligible credit supported by uploaded details. Returns may be furnished in FORM GSTR-3B when GSTR-1 or GSTR-2 deadlines are extended, and refunds are to be disbursed on a consolidated payment advice. A new FORM GST DRC-01A standardises intimation of ascertained tax and taxpayer responses prior to issuing show cause notices.

Small taxpayer annual return option permits eligible taxpayers to optionally file past-year GST annual returns with a deeming provision.
Registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return under sub-section (1) of Section 44 before the due date are notified as a class for financial years 2017-18 and 2018-19, and may opt to furnish that annual return under sub-section (1) of Section 44 read with sub-rule (1) of rule 80; if the return has not been furnished before the due date it shall be deemed to have been furnished on the due date.

Turnover-based GSTR-1 due dates: quarterly filers required to submit outward supply details by specified deadlines for two quarters.
Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish outward supply details in FORM GSTR-1 for specified quarters under the Odisha GST Rules, 2017; the notification prescribes quarterly deadlines for October-December 2019 and January-March 2020 and states that the time limit for furnishing monthly details or returns under Section 38(2) for October 2019 to March 2020 will be notified later in the Official Gazette.

Late fee waiver for specified taxpayers filing GSTR-1 and GSTR-6 by the prescribed deadline for July returns.
A waiver exempts specified taxpayers in listed districts of Odisha from late fee liability where they filed electronically, through the common portal, Form GSTR-1 (registered persons above the aggregate turnover threshold) or Form GSTR-6 (Input Service Distributors) for July 2019 on or before the prescribed cut-off date, limiting the relief to those district-specific classes and timely electronic submissions.

GST filing deadline extensions for registered persons in Jammu and Kashmir permitting late electronic submission of specified returns.
Amendment replaces the date "20th September" with "11th October" and inserts clauses (v)-(ix) declaring that registered persons with principal place of business in Jammu and Kashmir will be regarded as having furnished specified electronic GST returns (FORM GSTR-1 for August; FORM GSTR-7 for July and August; FORM GSTR-3B for July and August) if submitted through the common portal by the respective newly prescribed cutoff dates despite failure to file by the original due dates, enacted under Section 128 of the Karnataka GST Act.

Optional annual return filing for small taxpayers allows late furnishing for specified years with returns deemed filed on due date.
Registered persons with an aggregate turnover not exceeding two crore rupees who did not furnish the annual return under sub-section (1) of Section 44 read with rule 80(1) before the due date are permitted, for financial years 2017-18 and 2018-19, to follow a special procedure allowing them the option to furnish the annual return after the due date; such returns shall be deemed to be furnished on the due date if not filed before that date.

GSTR-1 filing deadlines for small registered persons prescribed; quarterly returns must be filed by specified due dates.
Designates registered persons below the aggregate turnover threshold to follow a special procedure and to furnish details of outward supplies in FORM GSTR-1 under the Karnataka GST Rules. Requires filings for October-December, 2019 by 31 January, 2020 and for January-March, 2020 by 30 April, 2020, and provides that the specific time limit for furnishing details or returns for October, 2019 to March, 2020 will be notified later in the Official Gazette.

Commencement of Finance Act provisions brings specified foreign exchange management sections into force on 15 October 2019.
The Central Government, exercising its statutory commencement power, appoints 15 October 2019 as the date on which specified provisions of the Finance Act, 2015 relating to foreign exchange management shall come into force, by a Ministry of Finance notification under the Act's commencement authority.

Input tax credit verification: new procedure requires suppliers and recipients to furnish and validate outward supply details on common portal.
A comprehensive amendment package revises definitions and supply classification, modifies registration, cancellation and return provisions, and establishes a new procedural framework (section 43A) requiring suppliers to furnish outward supply details and recipients to verify them for availing input tax credit; it also prescribes joint liability for incorrect furnishing and introduces priority rules for utilisation of input tax credit (sections 49A and 49B).

Geographical jurisdiction for Additional Commissioners of State Tax now defined, aligning statewide authority with new GST back office designations.
The Government specifies that officers holding the listed Additional Commissioner of State Tax posts shall have jurisdiction over the entire area comprised within the State, and maps existing MAHAVIKAS designations and codes to new post titles and NEW GSTN Codes to align with the GST Back Office system following migration from the SAP-based platform.

Companies XBRL filing rules amended: Annexure III substituted to prescribe detailed XBRL taxonomy for cost audit CRA 3 filings.
The Central Government amends the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 by substituting Annexure III, effective on publication, to provide a comprehensive XBRL taxonomy and structured element list for cost records and audit disclosures (including CRA 3 related abstracts, tables, axes, domain members, data types and explanatory text) to standardise electronic filing of prescribed cost and related financial information.

Cost audit amendments clarify overhead classification, leased asset treatment, GST reconciliation and revised CRA forms.
The amendment updates cost audit rules to require functional classification of overheads (works, administration, selling and distribution), specific lease rental treatment distinguishing operating and finance leases, amortisation of long benefit selling and distribution overheads, and exclusion of demurrage/detention charges from selling and distribution overheads. It mandates separate transportation cost records for exempted and exported taxable goods and requires cost statements to include quantitative production/sales details and reconciliation of indirect taxes showing taxes paid and input tax credit utilised.

Designation of authorised dealers and FFMCs permits specified cash withdrawals from separate accounts for foreign currency purchase and MTSS disbursements.
The notification specifies authorised dealers (and their franchise agents and sub-agents) and Full-Fledged Money Changers (FFMC) (and their franchise agents) maintaining a separate bank account used only for cash purchase of foreign currency from tourists/non-residents or for cash disbursement of inward remittances under MTSS, provided a certificate is furnished to the bank confirming the limited purpose and adherence to RBI directions.