Pre-notice intimation of tax liability enables payment or submissions before issuance of a show-cause action.
Amendments clarify that suspended registrants shall not issue tax invoices during suspension and, upon revocation, the invoice and return provisions apply to supplies made during suspension. Input tax credit for invoices not uploaded by suppliers is capped at twenty per cent of eligible credit supported by uploaded details. Filing procedures permit a simplified electronic return when detail-filing is extended and refunds shall be disbursed based on consolidated payment advice. A new pre-notice intimation form, FORM GST DRC-01A, requires communication of ascertained tax, interest and penalty in Part A and allows payment or submissions in Part B before issuing a show-cause notice.

GST filing extensions for Jammu and Kashmir taxpayers allow acceptance of specified returns filed after due date within revised timelines.
Amendment substitutes a later date in the opening paragraph and inserts clauses providing that registered persons with principal place of business in Jammu and Kashmir who furnished electronically specified returns and outward-supply statements on or before the revised cut-off dates will be treated as having filed despite earlier failure to furnish by the due date. Covered filings include FORM GSTR-1 for August 2019 (subject to an aggregate turnover threshold), FORM GSTR-7 for July and August 2019 (tax-deduction-at-source returns), and FORM GSTR-3B for July and August 2019.

Annual return option for small dealers: special procedure permits late filing for specified financial years with deeming provision.
Registered persons whose aggregate turnover does not exceed the small-dealer threshold and who did not furnish the annual return by the due date are designated as a class eligible to follow a special procedure and have the option to furnish the annual return for financial years 2017-18 and 2018-19; where such returns were not furnished before the due date they shall be deemed to be furnished on the due date.

Extension of GSTR 1 due date for specified high-turnover taxpayers: returns for certain months now due on the eleventh day.
The Commissioner has extended the due date 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 to the eleventh day of the month succeeding such month; the time limit for the related return under the corresponding provision will be notified later in the Official Gazette.

Due date for GSTR-1: quarterly filing mandated for small registered persons with specified end of quarter deadlines.
Notifies a special procedure requiring registered persons with aggregate turnover up to 1.5 crore rupees to furnish details of outward supplies in FORM GSTR-1 for October-December 2019 and January-March 2020, with deadlines of 31st January 2020 and 30th April 2020 respectively; further timelines for the monthly return provision for October 2019-March 2020 will be notified in the Official Gazette.

Return filing deadline: GSTR-3B must be filed monthly by the twentieth day and tax paid via electronic ledgers.
Returns in FORM GSTR-3B for each month from October to March must be filed electronically through the common portal on or before the twentieth day of the succeeding month. Registered persons must discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the last date for furnishing the return, subject to statutory payment provisions.

Notification amendment: substitution of prescribed compliance deadline under Kerala SGST, effectively shifting the due date.
The Commissioner, exercising powers under the Kerala Goods and Services Tax Act, the Kerala Finance Act and the Kerala GST Rules, amends Notification No. 11/2018-State Tax by substituting the deadline stated in the second paragraph with a new deadline, thereby changing the prescribed compliance date in the cited notification.

Inter-ministerial coordination committee under PMLA established to coordinate AML/CFT policy, operational cooperation and supervision.
An Inter-ministerial Co-ordination Committee is constituted under section 72A of the Prevention of Money Laundering Act, 2002, setting out membership drawn from senior officials of revenue, financial services, enforcement agencies and regulators, with the FIU-India and other agencies included; its terms of reference cover operational cooperation, policy coordination, sectoral consultation on AML/CFT laws and development and implementation of AML/CFT policies, and the Financial Action Task Force Cell, Department of Revenue, shall act as secretariat, effective from Gazette publication.

Depository receipts scheme amendment expands eligible jurisdiction to include International Financial Services Centre and removes 'foreign' qualifier.
Amendment to the Depository Receipts Scheme, 2014 removes the word foreign from the definition clause and adds the International Financial Services Centre in India, established under section 18 of the Special Economic Zones Act, 2005, to Schedule 1, effective on publication in the Official Gazette.

Electrically operated vehicle classification expands state tax concession to local authorities for multi-passenger electric vehicles.
Adds clause (aa) to the Table against serial number 22 to cover supplies to a local authority of electrically operated vehicles meant to carry more than twelve passengers, defining such vehicles as those under Chapter 87 of the Customs Tariff Act, 1975 run solely on electrical energy. The amendment is made under section 11(1) of the Jharkhand GST Act, 2017 and is deemed effective from 1 August 2019.

GST rate change for electrically operated vehicles: vehicles and chargers reclassified with lower rates and revised exclusions effective immediately.
The Jharkhand GST notification amends rate schedules to insert electrically operated vehicles (including E-bicycles) and chargers/charging stations into the lower rate schedule, omits a listed entry from the intermediate rate schedule, and excludes chargers/charging stations for electrically operated vehicles from the inductors entry in the higher rate schedule; the amendment is made effective from a specified earlier date.

Annual return deadline extension granted to address electronic filing failures and ease compliance for registered taxpayers.
The Order substitutes the prescribed filing date for the annual return under the State GST regime for registered persons (excluding Input Service Distributors, persons under notified TDS/TCS provisions, casual taxable persons and non-resident taxable persons) to address technical problems that prevented electronic submission for the initial tax period, and declares the Order to operate retrospectively to an earlier specified date.

Geographical jurisdiction of Joint Commissioners of State Tax allocated between Mumbai region and the remainder of the State under GST reorganisation.
The Commissioner specifies that Joint Commissioners of State Tax listed in Schedule I shall have jurisdiction over Greater Mumbai and the revenue districts of Thane, Palghar and Raigad, and those listed in Schedule II shall have jurisdiction over the remainder of the State; this reallocation accompanies migration from a Model 1 SAP back office to a Model 2 GST Back Office and includes changes in designations, divisional nomenclature and GSTN (MAHAVIKAS) charge codes mapped in the appended schedules.

Maharashtra GST deputy commissioners' jurisdictions and post codes redefined for Back Office migration and administrative reorganisation.
The Commissioner directs that, following migration to the GST Back Office system, Deputy Commissioners of State Tax listed in Schedule I shall have jurisdiction over Greater Mumbai and the revenue districts of Thane, Palghar and Raigad, while those listed in Schedule II shall have jurisdiction over the rest of the State; the order also maps existing MAHAVIKAS designations and division headquarters to new DCST post titles and new GSTN charge codes to implement the administrative redesignation and system migration.

Statutory deadline amendment under section 148 extends Assam GST deadline to 31st August, effective from 29th July.
The notification amends the Finance (Taxation) Department's prior Assam GST notification by substituting the proviso date in paragraph 2 from 31st July, 2019 to 31st August, 2019 under section 148 of the Assam Goods and Services Tax Act, 2017; the amendment is deemed to have come into force from the 29th day of July, 2019.

Extension of commencement date for e-way bill blocking and unblocking under Rule 138E, postponing its operational start.
Extension of the commencement date for the facility of blocking and unblocking of e-way bills under Rule 138E of the Assam GST Rules, 2017: the State substitutes the previously notified date with a later date for bringing this facility into force, issued under section 164 of the Assam GST Act on the Council's recommendation and stating the notification is deemed to have come into force from the twentieth day of August, 2019.

GST exemption for electrically operated passenger vehicles applies to hire by local authorities, clarifying vehicle definition and scope.
The notification amends Notification No. 12 by adding clause (aa) to exempt from State GST the hiring to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers, defining "Electrically operated vehicle" as a vehicle under Chapter 87 of the Customs Tariff Act, 1975 run solely on electrical energy from an external source or batteries.

GST rate reduction on electric vehicles and chargers reclassifies them into lower tax schedules and excludes chargers from higher-rate items.
Notification inserts a new Schedule I entry for chargers or charging stations for electrically operated vehicles and adds a new Schedule I entry for electrically operated vehicles, including two and three wheelers and E bicycles, defined as vehicles run solely on electrical energy from external sources or batteries. It omits a mid rate schedule entry and amends a higher rate schedule to exclude chargers or charging stations from that entry, with the amendments given an operative effective date.

De-notification of Special Economic Zone rescinded under rule 8 after developer proposal and state no-objection recommendation.
The Central Government rescinds the notification establishing the sector-specific Special Economic Zone for IT/ITES at Noida under the first proviso to rule 8 of the SEZ Rules, following the developer's proposal to de-notify the entire notified area, the State Government's no-objection and the Development Commissioner's recommendation; the rescission is subject to saving prior acts and omissions.

Concurrent exercise of Assessing Officer powers: ReACs authorised to conduct e-assessment proceedings for specified returns.
The Central Board of Direct Taxes directs that specified Income-tax Authorities of Regional e-Assessment Centres (ReAC) shall exercise the powers and functions of the Assessing Officer concurrently to facilitate e-assessment proceedings in respect of returns furnished under the Income-tax Act or in response to assessment notices for financial years commencing on or after 1 April 2018. A Schedule identifies the ReAC offices, functional units and headquarters covered, and the notification is effective from its Gazette publication.