Optional annual return filing allows small turnover taxpayers to regularise non filing and secure deemed furnishing on the due date.
Notification allows registered persons whose aggregate turnover does not exceed two crore rupees and who had not furnished the annual return before the due date to optionally furnish the annual return for F.Y. 2017 18 and 2018 19 under section 44(1) read with rule 80(1). The notification also provides that such return shall be deemed to have been furnished on the due date if it was not furnished before that date, and it is effective from 9 October 2019.

GSTR-1 due date extension for large taxpayers: outward supply details now due by the next month's eleventh day.
Extends the due date for furnishing details of outward supplies in FORM GSTR-1 for registered persons above the specified aggregate turnover threshold to the eleventh day of the month succeeding each month from October 2019 to March 2020, under the proviso to the provision governing outward supply details read with the enabling provision of the State GST Act; separate time limits for returns under the recipient-facing provision will be notified later in the Official Gazette.

Due date for GSTR-1 extended for eligible small taxpayers; quarterly filing deadlines rescheduled and procedural notice issued.
Notification prescribes that registered persons below the specified aggregate turnover shall furnish details of outward supplies in FORM GSTR-1 for the quarter October-December by the prescribed due date and for the quarter January-March by the later prescribed due date; the time limit for furnishing monthly details or returns under the relevant statutory provision will be notified subsequently, and the notification is effective from the stated operative date.

Due date for GSTR-3B returns set as twentieth day of succeeding month; payment via electronic ledgers required.
Prescribes 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 requires registered persons to discharge tax, interest, penalty, fees or any other amounts by debiting the electronic cash ledger or electronic credit ledger not later than that due date.

Return Filing Deadline: GSTR 3B must be filed by the twentieth day of the month succeeding the tax period.
The Chief Commissioner prescribes that FORM GSTR-3B for October 2019 to March 2020 must be filed electronically via the common portal on or before the twentieth day of the month succeeding the tax period; 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 date. The notification is effective from 9 October 2019.

Extension of annual return filing deadline grants affected taxpayers additional time to furnish delayed annual returns under the Act.
The Order substitutes the prescribed date in the Explanation to the annual return provision so as to extend the deadline for registered persons (excluding Input Service Distributors, composition taxpayers, casual taxable persons and non-resident taxable persons) to furnish annual returns electronically for the period in question, and declares the substitution to be deemed to have come into force on a specified earlier date to address technical problems that prevented timely filing.

GSTR-1 filing due date extended for registered persons above turnover threshold for October 2019 to March 2020.
The time limit for furnishing details of outward supplies in FORM GSTR-1 is extended for registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year. For each month from October 2019 to March 2020, the return is to be furnished by the eleventh day of the month succeeding the relevant month.

GSTR-3B filing and tax payment deadlines were prescribed for monthly returns under the Uttar Pradesh GST framework.
Electronic furnishing of FORM GSTR-3B was specified for each month from October 2019 to March 2020 under the Uttar Pradesh Goods and Services Tax Act, 2017. The return was required to be filed through the common portal on or before the twentieth day of the month succeeding the relevant month. Every registered person furnishing FORM GSTR-3B was required, subject to section 49 of the Act, to discharge liability towards tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger.

Annual return option for small taxpayers allowing special procedure and deemed filing on the due date.
Nagaland notifies that 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 may, for financial years 2017-18 and 2018-19, follow a special procedure granting the option to furnish the annual return; such return shall be deemed to be furnished on the due date if not furnished earlier.

Quarterly GSTR 1 filing for small taxpayers: specified quarterly deadlines set, with monthly GSTR 3B due in the following month.
Notification under section 148 designates registered persons with an aggregate turnover of up to 1.5 crore rupees as required to furnish outward supply details in FORM GSTR-1 quarterly: the October-December quarter by 31 January and the January-March quarter by 30 April; time limits for furnishing returns under section 38(2) for October 2019-March 2020 will be notified subsequently. FORM GSTR-3B for October 2019-March 2020 is to be furnished on or before the twentieth day of the month succeeding each month.

Input tax credit restriction: non-uploaded supplier invoices capped and a pre-notice intimation form introduced before assessment notices.
The amendment clarifies that during registration suspension a registered person must not issue tax invoices or charge tax and that revocation of suspension triggers application of rules on supplies made during suspension. Input tax credit is limited so that credit for invoices not uploaded by suppliers is restricted to 20% of eligible credit evidenced by uploaded details. A new pre-notice communication, FORM GST DRC-01A, must be issued to inform taxpayers of ascertained tax, interest and penalty and permits partial payment or submissions before a show cause notice is issued.

Optional annual return filing for eligible small taxpayers, with a special procedure and deemed-filing on the due date.
The notification permits a class of small registered persons who did not furnish the annual return under Section 44(1) before the due date to follow a special procedure and have the option to furnish the annual return for the specified financial years; if the return is not furnished before the due date it shall be deemed to have been furnished on the due date.

Extension of GSTR-1 filing deadline for high-turnover taxpayers to following-month deadline; return dates under related provision to follow.
The Government extends the time for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover above the prescribed threshold for each month from October 2019 to March 2020 until the eleventh day of the month succeeding the relevant month. The time limit for furnishing the corresponding details or return under the recipient-facing return provision for those months will be notified subsequently.

Due dates for GSTR-1 for notified small taxpayers set for respective quarters, with return timelines to be issued later.
Notification requires registered persons with aggregate turnover up to the notified small-taxpayer threshold to furnish outward supply details in FORM GSTR-1 under Meghalaya GST Rules for the quarter. Filing deadlines are prescribed: October-December 2019 by 31 January 2020, and January-March 2020 by 30 April 2020. The Government will subsequently issue the time limit for furnishing the related details or return for the months October 2019 to March 2020.

GSTR-3B Filing Deadline set for monthly returns; electronic payment via cash or credit ledger required.
FORM GSTR-3B for October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month. Tax liabilities declared in FORM GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that same due date.

Extension of GSTR-1 filing deadline for specified registered persons; returns due by the eleventh day following each month.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is granted for the months October 2019 to March 2020 for registered persons with aggregate turnover above the prescribed threshold, by prescribing the due date as the eleventh day of the month succeeding each relevant month; the time limit under sub-section (2) of section 38 for those months will be notified later.

GSTR-3B filing deadline: monthly returns due by the twentieth day; payments must be debited from electronic ledgers.
Requires monthly electronic filing of FORM GSTR-3B for October 2019 to March 2020 on or before the twentieth day of the month following each tax period, and mandates that registered persons discharge tax, interest, penalty, fee or other amounts by debiting the electronic cash or electronic credit ledger, as applicable, not later than that filing date, subject to the controlling statutory payment provisions.

Tax exemption under section 10(46) for a Kerala welfare board notified, subject to non commerciality and filing requirements.
Notification under section 10(46) notifies the Kerala Bamboo, Kattuvalli and Pandanus Leaf Workers' Welfare Fund Board as entitled to exemption for specified income: government pension grants, employee and employer contributions, registration fees, passbook charges, duplicate ID card costs, fines, and interest on these receipts. The exemption is conditional on non engagement in commercial activity, unchanged activities and income composition across financial years, and filing returns under clause (g) of sub section (4C) of section 139. The notification applies to a defined series of assessment years beginning 2020-2021.

Courier export declarations require prescribed shipping bills for documents, gifts, samples, prototypes and eligible commercial goods before customs presentation.
Authorised Couriers or qualifying agents must make export entries before presenting goods to the proper officer. Documents are to be declared in Courier Shipping Bill-III in Form G, while gifts, samples and prototypes are declared in Courier Shipping Bill-IV in Form H. Goods listed in Appendix 3C of the Foreign Trade Policy, including goods exported under MEIS or other commercial goods involving foreign-exchange transfer, must be declared in Courier Shipping Bill-V in Form HA.

Statutory basis for courier clearance regulations now expressly incorporates customs powers governing courier imports and exports.
Courier Imports and Exports (Clearance) Regulations, 1998 are amended to replace the enabling-power reference to section 157 alone with section 157 read with section 84 of the Customs Act, 1962. The change aligns the stated statutory basis for the regulations with both provisions and takes effect upon publication in the Official Gazette.