Tariff value fixation for specified imported commodities updated, substituting prior schedules and establishing benchmark customs values.
Amendment substituting TABLE-1, TABLE-2 and TABLE-3 of the principal customs notification to fix benchmark import tariff values in US dollar units for specified goods, including crude and refined edible oils, brass scrap, poppy seeds, areca nut, and specified forms of gold and silver; the schedules identify goods by tariff headings and include explanatory scope limitations for certain precious-metal entries.

Anti-dumping duty imposed on aluminium zinc coated flat rolled steel imports, with provisional producer and country specific duties applicable.
Provisional anti-dumping duty is imposed on flat rolled steel plated or coated with an aluminium zinc alloy from China PR, Vietnam and Korea RP, with producer and country specific duty rates per metric tonne specified in the notification's Table; specified product exclusions apply. The duties are effective for six months from publication, payable in Indian currency, and the rate of exchange for conversion is determined by Government notification with the relevant date being the bill of entry presentation.

Intimation of tax liability: new pre notice FORM DRC 01A requires payment or submissions before a show cause notice.
Amendments clarify that suspended registrants shall not issue tax invoices during suspension and, upon revocation, supplies made during suspension are subject to section 31(a) and section 40 procedures. Input tax credit for invoices not uploaded by suppliers under section 37 is capped at twenty percent of eligible credit based on uploaded details. Returns may be furnished in FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended. Rule 142 now mandates pre-notice intimation of ascertained tax, interest and penalty in FORM GST DRC-01A with an opportunity to make partial payment or submit replies in Part B before a show cause notice is issued.

GST filing extensions for Jammu and Kashmir registered persons allowed if specified returns are filed by extended deadlines.
The notification amends an earlier Bihar GST notification by changing a specified date and adding clauses covering registered persons with principal places of business in Jammu and Kashmir who, having failed to file by the due date, furnished electronically through the common portal: Form GSTR-1 for August, Form GSTR-7 for July and August (TDS returns), and Form GSTR-3B for July and August, by the extended specified dates. The amendment declares an effective date and is issued under section 128 of the Bihar Goods and Services Tax Act, 2017.

Optional annual return filing for eligible small taxpayers; returns not filed before the due date deemed furnished.
Makes filing of the annual return under section 44(1) optional for registered persons whose aggregate turnover does not exceed two crore rupees and who have not furnished the annual return before the due date, enabling them to follow a special procedure to opt to furnish the return; provides that such returns shall be deemed to be furnished on the due date if not filed earlier.

GSTR-1 filing deadline extended to the next month's eleventh day for registered persons meeting the turnover threshold.
Extends the due date for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose aggregate turnover exceeds the prescribed threshold, requiring monthly returns for October 2019 to March 2020 to be filed by the eleventh day of the month succeeding each tax period; the time limit for furnishing returns under the provision corresponding to recipients' details will be notified later, and the notification takes effect from 9th October 2019.

GSTR-1 filing deadlines set for small taxpayers under a special procedure, establishing specific quarterly furnishing timelines.
Prescribes a special procedure for registered persons with aggregate turnover up to 1.5 crore to furnish outward supply details in FORM GSTR-1 quarterly, setting 31 January 2020 for October-December 2019 and 30 April 2020 for January-March 2020, with monthly furnishing time limits to be notified later and the notification effective from 9 October 2019.

GSTR-3B deadline: returns must be filed by the twentieth day following each taxable month, filed electronically.
Specifies that returns in FORM GSTR-3B for October 2019 to March 2020 must be furnished electronically via the common portal on or before the twentieth day of the month succeeding each relevant month, and that tax, interest, penalty, fees or other amounts declared 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; the notification is effective from 9th October 2019.

Due date for CMP-08 filing prescribed, fixing the last day for the April-June quarter and retroactive commencement.
The Government of Puducherry amends G.O. Ms. No. 34 by inserting a proviso in paragraph 2 prescribing that the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter April-June 2019, or part thereof, shall be the 31st day of July, 2019. The notification is made effective retrospectively and is deemed to have come into force on 18th July, 2019.

Electronic ticket as tax invoice for multiplex film admissions, enabling streamlined GST invoicing and related practitioner and e way procedures.
A rule requires that electronic tickets issued for admission to cinematograph films in multiplex screens are deemed to be tax invoices for all purposes even without recipient details if they contain other information required under rule 46; non multiplex suppliers may opt in. The amendment adds a surrender procedure for Goods and Services Tax Practitioners via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07, and prescribes FORM GST EWB-05 and FORM GST EWB-06 for unblocking or rejecting e way bill generation facilities; Statement 5B in refund forms is also revised for deemed exports.

Delegation of powers to tribunal enables Presidents and Chairpersons to provide officers and employees subject to recruitment rules.
Delegation of powers authorises transfer of the Central Government's authority to provide officers and other employees to the Tribunal and the Appellate Tribunal to their respective President and Chairperson, subject to the conditions in the recruitment rules of the respective posts as approved and notified by the Central Government.

Common Adjudicating Authority appointed to exercise Customs Act adjudication powers over specified show cause notices and noticees.
Appointment of a Common Adjudicating Authority by the Directorate of Revenue Intelligence under clause (a) of section 152 of the Customs Act, 1962 to exercise powers and discharge duties of specified adjudicating officers in relation to particular show cause notices, by listing noticees, show cause notice references, original adjudicating authorities and the officers designated to act as the common adjudicating authority for adjudication of those notices.

Extension of GSTR-1 due date: monthly returns for specified large taxpayers for Oct 2019-Mar 2020 now due by the 11th.
Extends the due date for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover of more than 1.5 crore rupees: for each month from October 2019 to March 2020 the GSTR-1 must be furnished by the eleventh day of the month succeeding the relevant month. The time limit under sub-section (2) of section 38 for the same months will be notified later in the Official Gazette. The notification is deemed issued on the ninth day of October, 2019.

Due date for GSTR-3B returns: monthly filing by the succeeding month's twentieth day and discharge tax liabilities by that deadline.
The Commissioner specifies that FORM GSTR-3B for each month from 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 must discharge liabilities shown in the return by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last filing date.

Appointment of Joint Commissioner replaces prior entry in UTGST notification, effective on Gazette publication under tax amendment.
Amendment to Notification No. 14/2018-Union Territory Tax substitutes, in the Table at Sl. No. 2 column (3), item (i) with: Dr. Puneeta Bedi, Joint Commissioner of Central Tax, Chandigarh Zone. The Central Government enacted the change under powers conferred by the Union Territory Goods and Services Tax Act, the Central Goods and Services Tax Act and the GST Rules. The amendment is effected by Notification No. 05/2019-Union Territory Tax and comes into force upon publication in the Official Gazette.

Extension of GSTR-1 due date: monthly outward-supply returns now due by the eleventh day following each month.
Extends the filing deadline for FORM GSTR-1 for monthly outward-supply details for October 2019 to March 2020 for registered persons above the aggregate turnover threshold, requiring submission by the eleventh day of the month succeeding each month; the time limit for the related return filing will be notified later in the Official Gazette, and the notification is effective from 9th October 2019.

Return filing deadline for GSTR-3B set on twentieth day of succeeding month; payment via electronic ledgers required.
Registered persons must furnish FORM GSTR-3B electronically through the common portal on or before the twentieth day of the month succeeding each month from October 2019 to March 2020, and discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that final date.

Special Economic Zone area extension approved, adding additional notified land to expand SEZ's total territorial extent.
Central Government notifies inclusion of an additional 1.965 hectares to the sector specific IT/ITeS SEZ proposed by M/s. Highland Valley Corporation Private Limited at Kadayam Perumpathu Village, Ambasamudram Taluk, Tirunelveli District, Tamil Nadu, pursuant to the SEZ Act and SEZ Rules 2006; specified survey numbers and hectareages are listed, and the total notified SEZ area is increased to 29.39 hectares.

Business of financing industrial enterprises clarified: Rule now replaces broader financing-of-companies reference, altering board-power scope.
The amendment replaces the phrase "business of financing of companies" with "business of financing industrial enterprises" in rule 11(2) of the Companies (Meetings of Board and its Powers) Rules, 2014, thereby narrowing the provision's described financing activity; it is made under the Companies Act and takes effect on publication in the Official Gazette.

Corporate social responsibility: inclusion of contributions to government-funded incubators and research institutions for SDG-focused R&D.
Amendment to Schedule VII substitutes item (ix) to allow contribution to incubators funded by Central or State Governments, agencies or Public Sector Undertakings and contributions to public funded universities, Indian Institutes of Technology, national laboratories and autonomous bodies established under designated research councils and departments, where such institutions conduct research in science, technology, engineering and medicine aimed at promoting Sustainable Development Goals (SDGs).