Extension of adjudication period granted for customs show cause notices, allowing an additional year to determine duty and interest.
The Director General, Revenue Intelligence extended the period for determination of duty and interest under the adjudication provision by a further period of one year from 18.09.2019, limited to the noticees listed in the Table and for the show cause notices identified therein, with the matters to be adjudicated by the previously appointed Common Adjudicating Authority.

Common adjudicating authority appointed to hear a customs show cause notice, exercising powers of original adjudicating officers.
The Director General, Revenue Intelligence appoints the Additional Director General (Adjudication), DRI Mumbai as the Common Adjudicating Authority to exercise the powers and discharge the duties of the Principal Commissioner/Commissioner of Customs entries listed in the Table for adjudication of the specified show cause notice against the named corporate noticee.

Waiver of FORM ITC-04 filing relieves specified registered persons from prior period; pending job worker challans must be reported.
Notifies exemption from furnishing FORM ITC-04 for the period July 2017 to March 2019 for a specified class of registered persons, subject to a special procedure. Requires reporting, in serial number 4 of FORM ITC-04 for the quarter April-June 2019, of all challans for goods sent to a job worker during the waived period that were not received back or not supplied from the job worker's business as of the cut off date.

Notification amendment: substituted effective date for a prior GST notification, with commencement fixed from the earlier effective date.
The state GST notification replaces the originally specified effective date with a later calendar date under the power conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017, made on the Council's recommendation and on satisfaction of public interest, and provides that the notification shall come into force with effect from the earlier specified calendar date.

Exemption for goods transport agency services to specified government and registered entities alters GST registration and liability implications.
The notification exempts goods transport agency services to specified government and governmental agencies when those recipients are registered under the Delhi GST Act solely to deduct tax under Section 51, exempts banking services to PMJDY Basic Saving Bank Deposit account holders, and exempts rehabilitation services by recognised professionals at qualifying public or registered entities; it also inserts a definition of financial institution by reference to the Reserve Bank of India Act and makes textual changes to other entries, effective from 1 January 2019.

GST rate amendments expand taxable services to renewable energy setups and pilgrimage air transport with input credit conditions.
Amendments revise the state GST rate notification to add and reclassify taxable services: transportation of passengers by non-scheduled air/charter engaged by specified organisations for Government-facilitated religious pilgrimage (subject to non-availability of input tax credit on goods), reclassification of leasing/rental and financial services, substitution of entries for third-party insurance of goods carriage, insertion of a category for construction/engineering/installation services for renewable and waste-to-energy installations, and separate classification for higher-priced cinema admissions; definitions for "specified organisation" and "goods carriage" are added and the changes operate from January first, 2019.

Composition Levy eligibility clarified: turnover-based option available but manufacturers of specified products are excluded.
An eligible registered person with aggregate turnover below the prescribed threshold may opt for the composition levy and pay tax as prescribed under rule 7 instead of tax under section 9; however, manufacturers of goods listed in the Table (ice cream and other edible ice; pan masala; tobacco and manufactured tobacco substitutes) are excluded from opting for composition. Tariff references shall be construed by the First Schedule to the Customs Tariff Act and its interpretative notes.

Registration exemption for small goods suppliers; excludes compulsory registrants and supplies of specified goods such as tobacco and pan masala.
Persons exclusively supplying goods with aggregate turnover below the prescribed threshold are exempt from registration, except where compulsory registration applies, for supplies of specific goods (ice cream, pan masala, tobacco and manufactured tobacco substitutes), or where persons opt to register or continue registration. The exemption is effective from 1 April 2019.

Composition scheme allows registered small taxpayers to pay a fixed state tax rate subject to eligibility and compliance conditions.
Notification permits a registered person to pay State tax at a fixed rate of three percent on specified intra State "first supplies" up to an aggregate turnover threshold, subject to eligibility conditions including prior-year turnover limits, exclusions for inter State supplies, casual and non resident persons, supplies via certain e-commerce operators, specified excluded goods, and aggregation by common PAN; the taxpayer may not collect tax nor claim input tax credit and must issue a bill of supply with a prescribed declaration.

De-notification of SEZ land reduces the notified SEZ area after statutory approvals and administrative recommendation.
De-notification of part of the Greater Noida Special Economic Zone is authorised under the SEZ statutory framework, following a developer proposal, State Government approval and Development Commissioner recommendation; the Central Government, satisfied that SEZ procedural and eligibility requirements were met, exercised its statutory power to de-notify the specified plot and recalculated the SEZ's total notified area accordingly.

Authority for Advance Ruling reconstitution sets membership, automatic vacancy succession, and office location under state GST rules.
Reconstitution of the Andhra Pradesh Authority for Advance Ruling under Section 96 of the Andhra Pradesh GST Act read with Rule 103 appoints an Additional Commissioner of State Tax as the State Tax member and a Joint Commissioner from Customs preventive Commissionerate as the Central Tax member; membership corresponds to the office-holders, vacancies are filled automatically by successors to those posts, and the Authority shall function from the office of the Chief Commissioner of State Tax, Andhra Pradesh.

Waiver of Form ITC 04 filing permits registered persons to skip periodic challan reporting, with limited reporting for unreturned job worker goods.
A waiver exempts the notified class of registered persons from furnishing challan details in Form ITC-04 for July 2017 to March 2019 under the special procedure, but mandates that challans for goods sent to a job worker and not received back or not supplied from the job worker's place as on 31 March 2019 must be reported in serial number 4 of Form ITC-04 for the April-June 2019 quarter.

Annual return deadline extension for affected GST filers due to technical difficulties, enabling delayed electronic filing.
The Order substitutes the date in the Explanation to section 44 of the Goa GST Act, extending the deadline for electronic filing of the annual return for the period 1 July 2017 to 31 March 2018 to 30th November, 2019, issued under the Removal of Difficulties power and deemed effective from 26th August, 2019 to address technical problems preventing timely filing.

Anti profiteering screening committee constituted; two tax officials appointed under CGST rule 123; notification effective for compliance oversight.
Constitution of a State Level Screening Committee on Anti Profiteering under sub rule (2) of rule 123 of the CGST Rules, 2017, superseding an earlier notification. The committee comprises Tmt. G. Laxmi Priya, IAS, Joint Commissioner (State Tax), Enforcement I, Chennai, and Tmt. P. Hemavathi, Principal Commissioner, GST, Chennai North Commissionerate. The notification declares the constitution effective from 6th August, 2019 and is issued by the Principal Secretary to Government.

Terminology Correction: "Directorate" replaced by "Director" in specified entries to clarify administrative designation in GST notification.
Corrigendum to Notification No. 29/2018-State Tax substitutes the word "Directorate" with "Director" in entries (ii), (iii), (iv), (v) and (vi) of the original notification, clarifying the correct administrative designation in those entries and making a purely textual amendment to the state GST notification.

Corrigendum to GST notification corrects prescribed form name to FORM GST DRC-03 in Haryana Excise and Taxation Department.
Corrigendum amends Notification No.45/GST-2 (31 March 2019) by substituting FORM GST ITC-03 with FORM GST DRC-03 at the specified locations in the Gazette (page 1361, twenty-fifth line; page 1365, forty-fourth line), effecting an administrative correction to the published form references.

Notification amendment alters specified applicability date and provides commencement effective prior date under GST delegated powers.
The Governor, under Section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017, amends Notification No.22/2019-State Tax by substituting the words "21st day of June, 2019" with "21st day of August, 2019" and provides that the notification shall come into force with effect from 21st June, 2019.

Return filing extension: July GSTR-3B returns given staggered electronic filing deadlines for general taxpayers and specified districts.
The Commissioner, exercising powers under section 168 and rule 61(5), inserted provisos into Notification No. 9/2019-State Tax prescribing revised electronic filing deadlines for the July return in FORM GSTR-3B, including a general extended deadline and an additional, later deadline specifically for taxpayers whose principal place of business is in Idukki, Malappuram, Wayanad and Kozhikode; the notification declares the amendments effective from the stated operative date.

Late fee waiver for specified GSTR 1 and GSTR 6 filers if July returns are filed by the prescribed deadline.
The Government of Karnataka waives the late fee under section 47 for taxpayers who electronically file FORM GSTR 1 or FORM GSTR 6 for July 2019 by 20th September 2019. The relief applies to registered persons in the listed districts (and to Jammu and Kashmir) meeting the aggregate turnover threshold for GSTR 1 filers, and to Input Service Distributors in the listed districts (and Jammu and Kashmir) who file GSTR 6 by the specified deadline.

Waiver of FORM ITC-04 filing allows registered persons exemption from quarterly filings but mandates reporting unreturned job work challans.
Notification exempts a specified class of registered persons from filing FORM ITC-04 for July 2017-March 2019 under the GST rules, while requiring those persons to report, in serial number 4 of FORM ITC-04 for the April-June 2019 quarter, all challans for goods sent to job workers during that period which were not returned or supplied from the job worker's premises as of 31 March 2019.