Suspension of registration: prohibition on issuing tax invoices and procedural consequences for supplies and credit claims.
Amendments define that a suspended registrant shall not make any taxable supply by prohibiting issuance of tax invoices and charging tax during suspension, and provide that revocation invokes the invoice and amendment provisions for supplies made while suspended. Input tax credit is limited where supplier-uploaded details are absent, returns may be furnished electronically in FORM GSTR-3B as specified by the Commissioner, refunds are disbursed on consolidated payment advice, and pre-notice intimation and response procedures are prescribed via FORM GST DRC-01A.

Optional annual return filing for small taxpayers permits late filing for specified past years and deems returns filed.
Small taxpayers below the specified aggregate turnover threshold who did not furnish the annual return before the due date are allowed an optional special procedure to furnish the annual return for the specified past financial years, and such returns shall be deemed to have been furnished on the due date if not furnished earlier.

Quarterly GSTR-1 filing procedure for small registered persons requires filing outward supply details by specified quarterly deadlines.
Registered persons with aggregate turnover up to 1.5 crore rupees must furnish details of outward supply in FORM GSTR-1 under the Tamil Nadu GST Rules for specified quarters. The notification sets deadlines for October-December 2019 and January-March 2020 quarters as 31 January 2020 and 30 April 2020 respectively, and indicates that time limits for monthly returns for October 2019-March 2020 will be notified later in the Official Gazette.

Extension of GSTR-1 due date for specified high-turnover taxpayers to the next month's eleventh day.
Deadline for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover above the 1.5 crore rupee threshold is extended so that for each month from October 2019 to March 2020 the return must be furnished by the eleventh day of the month succeeding such month; this extension is issued under the second proviso to sub-section (1) of section 37 read with section 168 of the Goa GST Act and is effective from 09-10-2019, while the time limit under sub-section (2) of section 38 will be notified later.

Return due date for FORM GSTR-3B fixed as twentieth day of succeeding month; payment via electronic ledgers required.
Returns in FORM GSTR-3B for October 2019 to March 2020 must be filed electronically on the common portal on or before the twentieth day of the month succeeding each month. Payment of tax, interest, penalty, fees or other amounts must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing due date. The notification is effective from 9 October 2019.

Special Court designation under the Income-tax Act assigns territorial jurisdiction to specified subordinate courts for tax offences.
The Central Government, acting under the Income-tax Act provision and after consultation with the Chief Justice of the High Court, designates specific subordinate courts in Karnataka as Special Courts, each linked to a defined territorial area, thereby allocating jurisdictional responsibility to those courts for prosecution and trial of offences under the Income-tax law.

Bank account furnishing requirement for new registrants; non compliance grounds and portal filing procedures specified.
Introduces mandatory furnishing of bank account details by newly registered persons on the common portal within a prescribed period; non compliance is made a ground for action. Substitutes "payment advice" with "payment order" and allows consolidated payment order based refunds. Inserts new forms and amendments including FORM GST PMT 09 for transfers within the electronic cash ledger and FORM GST RFD 10B for refunds to retail outlets in international airport departure areas, with specified eligibility, filing and verification requirements.

Import prohibition on non-compliant Indian national flags restricts imports to flags meeting Flag Code specifications.
The Foreign Trade Policy is amended to add a general note and a policy condition making it mandatory that imported Indian national flags conform to the specifications prescribed in Part I, Section 1.2 of the Flag Code of India, 2002; import of flags not meeting those specifications is expressly prohibited.

Import policy for urea amended to allow free imports for industrial and technical grade urea and designate RCF as STE.
Imports of urea under Exim Code 31021000 are permitted through STC, MMTC and RCF subject to paragraph 2.20 of the Foreign Trade Policy. Technical Grade Urea intended for non agricultural purposes, industrial use or NPK manufacturing is declared free for import. Urea for industrial or non agricultural use, including Technical Grade and Industrial Urea, is made free with immediate effect, and RCF is designated as the State Trading Enterprise authorised to import urea on Government account.

Due date for GSTR-1 returns extended to the 11th day of the month following each month for specified high turnover taxpayers.
The deadline for furnishing outward supply details in FORM GSTR-1 for registered persons with aggregate turnover above the specified threshold for October 2019 to March 2020 is extended to the eleventh day of the month succeeding each tax month; the notification is issued under the Karnataka GST Act and states that the time limit for furnishing related returns under the complementary provision will be notified separately in the Official Gazette.

Return filing deadline for GSTR-3B set monthly, with tax discharge required via electronic cash or credit ledger.
Specifies that FORM GSTR-3B for the months October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each period, and requires that tax liabilities shown in FORM GSTR-3B be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to statutory payment provisions.

GSTR-1 filing deadline extension: due date shifted to the eleventh day of the succeeding month for specified high turnover taxpayers.
The due date for furnishing details of outward supplies in FORM GSTR-1 is extended, for registered persons above the specified turnover threshold, for each month from October 2019 to March 2020 until the eleventh day of the month succeeding such month; the corresponding time limit for furnishing the related return will be notified later in the Official Gazette.

Return filing deadline: monthly GSTR-3B returns due by the twentieth day after the month; payments via electronic ledgers.
Returns in FORM GSTR-3B for October 2019 to March 2020 must be filed electronically through the common portal on or before the twentieth day of the month following the taxable month; registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than that same due date.

Correction to tax notification: replace "central tax" with "state tax" in specified provision, altering tax attribution.
Corrigendum corrects the English text of a GST departmental notification by directing that, at page 3 in the table at point (vi) line 6, the term "central tax" be read as "state tax"; the English version of the original notification is to be read with this correction.

Intimation of tax liability - new pre notice FORM requires communication and opportunity to respond before issuing show cause notice.
Amendments clarify that suspension of registration prohibits issuing tax invoices and charging tax during suspension, cap input tax credit claimable where supplier uploads are absent at twenty per cent of eligible uploaded credit, require electronic filing of the return in FORM GSTR 3B when GSTR 1/GSTR 2 deadlines are extended, mandate timeframe for tax practitioner examination, provide for refund disbursement based on consolidated payment advice, allocate fifty per cent of Fund receipts for GST publicity subject to a funding floor, revise transitional dates, and introduce FORM GST DRC 01A for pre notice intimation and response on ascertained tax liabilities under sections 73(5)/74(5).

Annual return option for small taxpayers not filed by due date permits furnishing for specified years and deems them filed.
Notification designates registered persons with limited aggregate turnover who did not furnish the annual return by the due date as eligible, for financial years 2017-18 and 2018-19, to follow a special procedure permitting them to furnish the annual return; returns furnished under that procedure shall be deemed to have been furnished on the due date if not furnished earlier.

Due dates for GSTR-1 submission set for notified quarters for small taxpayers under state GST special procedure.
Notification prescribes a special filing procedure for registered persons below the prescribed turnover threshold to furnish outward supply details in FORM GSTR-1 quarterly, with a deadline at the end of the month following the quarter for the October-December quarter and a deadline at the end of the fourth month following the January-March quarter; a separate time limit for furnishing monthly details or returns will be notified later.

GSTR-3B filing deadline: returns due monthly on the twentieth day following each month; payments from electronic ledgers.
Registered persons must furnish FORM GSTR-3B electronically through the common portal on or before the twentieth day of the month succeeding each tax month, and must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.

Input tax credit limitation: recipient claims capped where supplier invoice details are not uploaded, affecting credit availability.
Suspension of registration is defined to prohibit issuance of tax invoices and charging tax during suspension; on revocation the invoice and supply provisions apply to supplies made during suspension. Input tax credit for invoices not uploaded by suppliers is limited to twenty percent of eligible credit evidenced by supplier-uploaded details. A new FORM GST DRC-01A requires pre-notice intimation of ascertained tax, interest and penalty with Part A for officer communication and Part B for partial payment or submissions before issuing a show-cause notice.

Extended filing dates for Jammu and Kashmir registered persons: conditional GST relief requires furnishing specified returns by revised deadlines.
Amendment substitutes "11th October" for "20th September" in clause (ii) and inserts clauses providing conditional relief to registered persons with principal place of business in Jammu and Kashmir who electronically furnished specified GST returns: FORM GSTR-1 for August, FORM GSTR-7 for July and August, and FORM GSTR-3B for July and August, on or before the revised cut-off dates. The relief is subject to turnover and TDS-obligation criteria and the amendment is deemed to have come into force from 9th October, 2019.