Commencement of Assam GST amendment rules appointed, bringing specified procedural provisions into force and operative compliance mechanism.
Under section 164 of the Assam Goods and Services Tax Act, 2017 the Governor appoints the 24th day of September, 2019 as the date on which provisions of the Assam Goods and Services Tax (Fourth Amendment) Rules, 2019 - namely rules 91(3), 92(4), 92(4A), 92(5), 94 and FORM GST RFD-05 - shall come into force, and declares the notification to have effect from that date.

Reconstitution of Anti profiteering Screening Committee appoints two members and supersedes the earlier notification, effective from October.
Reconstitution of the Anti profiteering Screening Committee under the Assam Goods and Services Tax Rule appoints Shri Deepak Arora and Shri Hiranya Kumar Sarma as members, effective from 24th October, 2019, and supersedes the prior September 2017 notification.

Exemption conditions for petroleum and mining goods clarified; disposal taxable on depreciated value with hydrocarbon agency certification required.
The notification adds conditions requiring certificates that no foreign exchange remittance was made when transferees undertake transfers on behalf of licensees, lessees or foreign contractors, except where the transferee is an Indian company. It permits a recipient or transferee disposing exempted petroleum or coal bed methane goods to pay tax on the depreciated value upon producing a certificate from a duly authorised officer of the Directorate General of Hydrocarbons confirming the goods are no longer required, with depreciated value calculated by specified straight-line quarterly rates and subject to a maximum cap. Effective 1 July 2019.

Correction of Form Reference: replaces FORM GST ITC-03 with FORM GST DRC-03 in Assam tax notification.
Corrigendum substitutes FORM GST DRC-03 in place of FORM GST ITC-03 in Annexure I (serial No.1, clause (e)) and Annexure II (serial No.1, clause (d)) of the State Tax (Rate) notification, effecting a ministerial correction to the form references.

GST rate amendment modifies taxable classification by removing two schedule entries and adding packaged bags and bulk containers.
The notification amends the Meghalaya GST schedules by omitting S. No. 80AA and S. No. 171A from Schedule II and inserting two new entries into Schedule III after S. No. 163A: woven and non woven bags and sacks of polyethylene or polypropylene (HS 3923 or 6305) used for packing goods, and flexible intermediate bulk containers (HS 6305 32 00); the amendment takes effect on the stated commencement date.

GST return filing amendment requires GSTR-3B for November 2019 to be filed electronically through the common portal.
Amendment to the Uttarakhand State Tax return-filing notification inserts a proviso requiring the return in FORM GSTR-3B for November 2019 to be furnished electronically through the common portal on or before 23 December 2019. The amendment is made under the Uttarakhand Goods and Services Tax Act, 2017 and the corresponding Rules, on the recommendations of the Council, and is given deemed effect from 20 December 2019.

Anti-dumping duty classification updated to align notifications with amended Customs Tariff; amended tariff codes substituted and omitted.
Anti-dumping duty notifications are amended to align with the amended Customs Tariff by substituting and, in one case, omitting specific tariff classification codes in six prior Customs (ADD) notifications. The amendments replace listed commodity tariff figures with updated figures in the table entries or duty tables of the cited notifications to reflect revised tariff headings and subheadings, and take effect from the prescribed commencement date for implementation.

Customs Tariff amendment replaces a tariff item entry to align exemption notifications, effective from the start of January.
The Central Government amends Notification No. 53/2017 Customs by substituting the entry in the Table against Sl. No. 4, column (2) with a revised tariff classification, exercising authority under the Customs Tariff Act and stating the change is necessary in the public interest; the amendment shall take effect from the first day of January following notification.

Customs tariff amendments align exemption notifications with revised tariff; specified tariff item substitutions come into force on notified date.
Directs substitution of specified tariff item identifiers in Notifications No.11/2018 Customs and No.12/2018 Customs to align exemption tables with the revised customs tariff; these substitutions alter the scope of goods in the exemption entries and shall come into force on the notified commencement date.

Tariff classification amendment: substitution of customs tariff headings to align exemption entries, effective from January 1, 2020.
Amendment to Miscellaneous Exemption Notification No. 82/2017-Customs substitutes specified figures in column (2) of the Table against multiple serial numbers, replacing listed tariff figures by revised tariff headings to align with the amended Customs Tariff. The amendment is effected under the Central Government's power under the Customs Act and comes into force from 1 January 2020.

Customs Tariff amendments substitute specified HS codes in exemption entries, aligning classifications and effective from 1 January 2020.
Amendments to Notification No. 50/2017-Customs substitute specified HS/tariff headings against listed serial numbers in the Table, replacing prior entries with updated codes and correcting certain column and sub item figures. The changes are effected under statutory powers and are stated to come into force on 1 January 2020.

Customs Tariff Amendment: notifications updated to align commodity classifications and exemption entries effective from next year.
Amendment of multiple Customs exemption notifications under section 25(1) of the Customs Act, 1962 by substituting, inserting or omitting specific tariff classification entries, serial numbers and commodity descriptions across principal notifications, Parts, Lists and Appendices so as to align those notifications with the amended Customs Tariff; corrigenda adjust certain substitutions; the amendments take effect from the first day of January, 2020.

Extension of GSTR-3B filing deadline for Assam registered persons; returns now permitted until end of December.
Extension of the statutory filing deadline for returns in FORM GSTR-3B for registered persons whose principal place of business is in Assam: the Commissioner amends an earlier notification to insert a proviso permitting electronic submission of the November 2019 GSTR-3B return through the common portal by the extended due date, and specifies deemed issuance and commencement dates for the amendment.

Extension of GSTR-1 filing deadline for specified Assam-registered taxpayers, allowing a later date for November-period returns.
Extension of the time limit for furnishing outward-supply details in FORM GSTR-1 for registered persons whose principal place of business is in Assam and who meet the aggregate turnover threshold specified, by amending an earlier notification to grant an extended deadline for submission for the month of November 2019 to the end of December 2019.

GST rate amendment adjusts classification and tax rate for specified polyethylene and polypropylene packaging goods.
Amends the Central GST rate notification to omit specified entries from the 6% Schedule II and to insert new entries into the 9% Schedule III for woven and non woven polyethylene or polypropylene bags and sacks (including laminated types) and for flexible intermediate bulk containers, identifying applicable tariff headings; the amendments take effect on the stated commencement date.

UTGST rate change: reclassifies polyethylene and polypropylene bags and flexible bulk containers under amended tax treatment effective January.
The Central Government, acting under the Union Territory Goods and Services Tax Act and the Central Goods and Services Tax Act on Council recommendations, amends Notification No.1/2017 to omit certain entries from the 6% schedule and to insert new entries in the 9% schedule for woven and non-woven polyethylene or polypropylene bags and for flexible intermediate bulk containers; the amendment is effective from 1 January 2020.

GST rate amendment shifts specified polyethylene and polypropylene packaging items into a higher integrated tax rate, effective after notification.
Amendment to the IGST rate notification omits certain entries from the lower-rate schedule and inserts specified packaging items into the higher-rate schedule, identifying woven and non woven bags and sacks of polyethylene or polypropylene strips (whether or not laminated) used for packing goods, and flexible intermediate bulk containers under their tariff headings. The Central Government acts on GST Council recommendations and the changes take effect on the first day of January following the notification.

Grant of alcoholic liquor licence excluded from supply under GST, so licence and application fees are not treated as taxable supply.
The State of Assam notifies that the grant of alcoholic liquor licence, against consideration in the form of licence fee, application fee or by any other name, shall be treated neither as a supply of goods nor as a supply of service when undertaken by the State as a public authority.

Commencement of amended GST provision declared and deemed in force from the appointed October date in Karnataka.
The State government, invoking sub section (2) of Section 1 of the Karnataka Goods and Services Tax (Amendment) Act, 2019, appointed the 22nd day of October, 2019 as the date on which Section 13 of the Amendment Act shall be deemed to have come into force, by notification issued through the Finance Department.

Tax classification amendment: cement specified under customs chapter 2523 and treated as effective from the stated notification date.
Amendment substitutes the entry at serial number 2 in Notification No.7/2019-State Tax (Rate) to specify that the taxed item is "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)", clarifying the taxable classification under the State GST rate schedule and declared to be deemed in force from the 1st day of October, 2019.