National Financial Reporting Authority rules amended: annual auditor return now due 30 November in Form NFRA-2.
The amendment modifies NFRA Rules, 2018 by permitting a division to be headed by the chairperson or a full-time member, broadening the definition of banking company to include certain statutory new and subsidiary banks, changing the auditor annual return deadline to 30th November to be filed in Form NFRA-2, inserting that form into the Annexure, and authorising the chairperson to record reasons for delayed disposal of show-cause notices and extend the disposal period by up to ninety days and further as needed.

Extension of filing deadline for FORM GST CMP-08 reschedules composition taxpayers' quarterly statement to late July.
The State Government, under section 148 of the Telangana GST Act, amended G.O. Ms. No. 81 by inserting a proviso in paragraph 2 that prescribes an extended due date for furnishing the statement of self-assessed tax in FORM GST CMP-08 for the April-June 2019 quarter (or part thereof), thereby modifying the filing timeline for composition taxpayers.

Tax refund entitlement for airport departure retail outlets permits state-tax refund when supplying tax-free goods to outgoing international tourists.
Retail outlets in the departure area of an international airport beyond immigration counters that make tax-free supply to an outgoing international tourist are specified as a class entitled to claim refund of state tax paid on inward supply of such goods, subject to the conditions and procedural requirements prescribed under the GST rules; "outgoing international tourist" is defined as a non-resident entering India for up to six months for legitimate non-immigrant purposes.

Annual return deadline extension allows delayed electronic filing for registered taxpayers due to technical filing difficulties.
Extends the deadline in the Explanation to section 44 of the Assam GST Act for electronic filing of the annual return, substituting the earlier stated date with a later date to address technical problems that prevented registered persons (other than Input Service Distributors, persons paying tax under sections 51 or 52, casual taxable persons and non resident taxable persons) from furnishing the annual return for the period 1 July 2017 to 31 March 2018; enacted under section 172 as a Removal of Difficulties Order and given retrospective effect.

Bank account furnishing requirement for registrants on the GST portal mandates timely submission or triggers compliance action.
The amendment mandates furnishing of bank account details on the common portal within forty-five days of registration or by the earlier return due date for most registrants, adds this non compliance as a ground under rule 21, inserts optional multi account fields in registration forms, and establishes procedural and form changes for payment orders, intra ledger transfers via FORM GST PMT-09, QR code specification on invoices by notification, and a specific refund mechanism for airport retail outlets via FORM GST RFD-10B with rule 92 procedures applying mutatis mutandis.

Exemption from annual return and reconciliation filings for OIDAR suppliers supplying to unregistered Indian persons takes effect.
Notification exempts registered suppliers of online information and database access or retrieval services supplied from outside India to unregistered persons in India from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C under section 44 and rule 80; the special procedure applies and the exemption is effective from 28 June 2019.

Quarterly GSTR-1 filing required for eligible small taxpayers; deadline set for the July-September period and further deadlines to follow.
Notification requires registered persons below the prescribed aggregate turnover threshold to furnish outward supply details in FORM GSTR-1 for the July-September 2019 quarter by the deadline specified in the Table; time limits for furnishing month-wise details or returns for that period will be notified subsequently, and the notification is effective from the stated date.

Challan reporting: registered persons exempted from prior ITC-04 filings but must report outstanding job-worker challans.
The notification relieves specified registered persons from furnishing FORM ITC-04 for July 2017-March 2019 but requires them to report, in serial number 4 of FORM ITC-04 for the April-June 2019 quarter, all challans for goods dispatched to a job worker in that period which were not received back or not supplied from the job worker's premises as of 31 March 2019.

Electronic filing requirement: GSTR-3B return must be submitted through the common portal by the prescribed deadline.
The amendment requires that the FORM GSTR-3B return for July, 2019 be furnished electronically through the common portal on or before the specified deadline, modifies the earlier notification dated 5th July, 2019, and takes effect from the twentieth day of August, 2019.

GST notification amendment extends the specified compliance date from August to November under the Uttarakhand tax framework.
The Uttarakhand Goods and Services Tax notification is further amended to substitute the date "21st day of August, 2019" with "21st day of November, 2019" in the earlier notification issued under the Uttarakhand Goods and Services Tax framework. The amendment is made under section 164 of the Uttarakhand Goods and Services Tax Act, 2017 and the relevant amendment rules, revising the specified date in the existing notification.

Exchange rate determination for customs: specified currency conversion rates set for imports and exports under administrative notification.
The notification, issued under the Customs Act authority, fixes the rate of exchange for each foreign currency specified in the appended schedules as the rate applicable for customs purposes with effect from the stated operative date; separate schedule entries set distinct rates for imported goods and exported goods, and the notification supersedes the immediately prior exchange rate notification except insofar as earlier actions are concerned.

Income-tax (6th Amendment) Rules, 2019 mandate electronic Form 56/10G filing and set six-month approval limit for 80G.
The amendment prescribes electronic filing and verification in Form No. 56 (for clause (23C) exemptions) and Form No. 10G (for section 80G approval), verified by the person authorised under section 140 either by digital signature or electronic verification code; assigns the Principal Commissioner or Commissioner as the approving authority; authorises the Director General of Income-tax (Systems) to set data structures, standards and security for filing; allows the Commissioner to call for documents and inquiries to verify genuineness; and requires approval or rejection orders under section 80G to be issued within six months of receipt of the application.

Commencement of Section 51: specified government bodies and societies brought within the GST withholding regime under GST law.
Appoints the commencement date for the operation of Section 51 of the Delhi Goods and Services Tax Act, 2017, superseding the earlier Department of Finance notification while preserving prior actions. It specifies that Section 51 will apply to authorities, boards or bodies established by Parliament, State Legislatures, or Government with majority participation or control to carry out functions; societies established by Governments or Local Authorities under the Societies Registration Act, 1860; and public sector undertakings.

Seizure disposal of specified goods: notification permits prompt disposal of perishable, hazardous or rapidly depreciating seized items.
Notification under subsection (8) of section 67 authorises disposal by the proper officer of seized goods listed in the Schedule where perishable or hazardous nature, depreciation, storage constraints or other relevant considerations justify prompt disposal; the Schedule specifies categories including perishable, hazardous, pharmaceutical and rapidly depreciating or unclaimed goods, and disposal also applies where provisional release under subsection (6) was not taken within one month of bond execution.

Import policy change: Chlorotrifluoroethene reclassified from restricted to free import permitting without prior policy condition.
Amendment revises the import classification of Chlorotrifluoroethene (CTFE) from Restricted to Free, removing the prior policy condition that governed CTFE imports so that CTFE may be imported without complying with that restricted-import condition; the change applies only to CTFE within the tariff classification for perhalogenated derivatives with fluorine and chlorine.

Steel imports now require SIMS registration with fee, advance online filing and registration number for customs clearance.
Import policy for specified iron and steel items in Chapters 72, 73 and 86 is revised from free to free subject to compulsory registration under the Steel Import Monitoring System (SIMS). Importers must submit advance online information, obtain an automatic Registration Number on payment of a fee based on CIF value, apply within the prescribed advance window, and record the Registration Number and expiry in the Bill of Entry to enable customs clearance.

Appointment of CT & GST Officers: designated to assist the Commissioner and exercise powers within assigned local areas.
Pursuant to Section 3 read with Section 5 of the Odisha Goods and Services Tax Act, 2017, the State Government, by S.R.O. No. 308/2019, appoints a roster of named individuals as CT & GST officers of State Tax with effect from the date they assume charge; those officers are to assist the Commissioner of State Tax and shall exercise powers and perform duties conferred by the Act within local areas assigned to them by the Commissioner.

Annual return filing deadline extended to relieve taxpayers facing technical problems and permit additional time for electronic submission.
Order under Section 172 substitutes the Explanation to Section 44 of the Karnataka GST Act, changing the deadline for electronically furnishing annual returns for the period 1 July 2017 to 31 March 2018 from "31st August, 2019" to "30th November, 2019" to address technical problems faced by registered persons (excluding specified categories) and permit additional time for prescribed electronic filing.

Composition levy eligibility expands to qualifying registered persons while excluding manufacturers of ice cream, pan masala and tobacco.
Composition levy may be elected by eligible registered persons whose preceding financial year aggregate turnover does not exceed one crore and fifty lakh rupees, subject to a lower ceiling of seventy-five lakh rupees for specified States. Manufacturers of ice cream and other edible ice, pan masala, and tobacco or manufactured tobacco substitutes cannot opt for the levy. The excluded goods are identified through Customs Tariff classifications, interpreted using the applicable tariff interpretative rules and notes. The arrangement supersedes the earlier specification while preserving prior acts and omissions.

Goods-only GST registration exemption remains unavailable to compulsory registrants, specified goods suppliers, and certain registered persons.
Persons exclusively supplying goods are exempt from registration where aggregate annual turnover does not exceed forty lakh rupees. The exemption does not apply to compulsory registrants; suppliers of ice cream and other edible ice, pan masala, tobacco or manufactured tobacco substitutes; persons making intra-State supplies in Telangana and other specified States; voluntary registrants; or registered persons intending to continue registration.