GST compliance amendments introduce electronic cinema tickets, practitioner enrolment surrender, e-way bill unblocking procedure, and revised deemed-export refund reporting.
The amendments require multiplex cinema-service suppliers to issue electronic tickets deemed to be tax invoices, while allowing non-multiplex suppliers to use that procedure optionally. They establish electronic application and order forms for surrender and cancellation of GST practitioner enrolment, extend the record-retention period, and prescribe an application-and-reasoned-order process for unblocking e-way bill generation. Refund Statement 5B is revised for deemed-export claims to capture relevant supply documents, supplier identification and tax-paid details.

Composition levy tax calculation now follows the prescribed rule-based rate instead of the earlier turnover-based wording.
Telangana amended the composition levy notification under section 10(1) of the Telangana Goods and Services Tax Act, 2017. Serial number 4 now requires tax to be calculated at the rate specified in rule 7 of the Telangana Goods and Services Tax Rules, 2017, replacing the earlier turnover-based rate wording. The amendment takes effect from 1 February 2019.

Form ITC-04 compliance: certain registrants exempted from filing for historical period but must report pending job worker challans.
Notification exempts specified registered persons from filing FORM ITC-04 for July 2017-March 2019, but requires them to report any challans for goods dispatched to a job worker that were not received back or not supplied from the job worker's place as on the cut-off date; those challans must be entered in serial number 4 of FORM ITC-04 for the April-June 2019 quarter.

Extension of annual GST return filing deadline allows delayed submission of annual reconciliation statements for affected taxpayers
Extension of the statutory due date for furnishing annual returns and reconciliation statements by substituting the earlier departmental filing deadline with a later date to address technical problems that prevented electronic filing for the specified financial year; the order invokes the Governor's power to remove difficulties and applies to persons required to file annual returns under the Act except specified exclusions.

Waiver of ITC-04 filing for the specified period, but outstanding job worker challans must be reported in the April-June 2019 return.
Notification exempts a specified class of registered persons from furnishing FORM ITC-04 for July 2017-March 2019 under the Odisha GST Rules, while requiring that challans for goods dispatched to a job worker and not returned or supplied by 31 March 2019 be reported in serial number 4 of FORM ITC-04 for the April-June 2019 quarter.

Safeguard duty imposed on RBD palmolein imports from Malaysia to protect domestic industry after import surge.
An interim safeguard duty was imposed on RBD Palmolein and RBD Palm Oil imports originating in Malaysia under the India-Malaysia CECA after a DGTR bilateral safeguard investigation found a large surge in imports, low import prices, idling domestic capacity, inability of domestic producers to raise production, and declining market share; relying on section 25(1) of the Customs Act read with rule 9 of the bilateral safeguard rules, the Central Government increased customs duty by 5 percent for 180 days and amended notification No.53/2011 Customs to insert a new tariff entry for item 151190.

GSTR-3B filing deadline extended for specified districts and Jammu and Kashmir, with distinct electronic submission dates.
Amendment prescribes extended electronic filing deadlines for FORM GSTR-3B for July 2019: a general extended due date through the common portal, and a further extended due date for registered persons whose principal place of business is in specified districts of listed States and for registered persons in Jammu and Kashmir; lists affected States and districts; issued by the Commissioner of State Tax under powers conferred by the State GST Act and Rules and deemed to have been issued on a specified earlier date.

Tax refund entitlement for airport departure retail outlets supplying tax free goods to outgoing international tourists is specified under GST rules.
Retail outlets in the departure area of an international airport beyond immigration that supply goods tax free to outgoing international tourists are specified as entitled to claim refund of central tax paid on inward supplies of those goods, subject to the conditions prescribed under the applicable GST rules; outgoing international tourist is defined as a person not normally resident in India entering for a stay of not more than six months for legitimate non immigrant purposes.

Annual return deadline extension provides relief for taxpayers unable to electronically file due to technical difficulties.
The Order invokes removal-of-difficulties powers to substitute a later deadline in the Explanation to the annual-return provision of the Punjab GST Act, extending the filing cutoff to enable registered persons (with specified exclusions) who could not electronically furnish the annual return due to technical problems to comply for the relevant financial year; the Order is deemed to have come into force on an earlier specified date.

Exemption from annual return requirement for OIDAR suppliers supplying to unregistered persons, waiving reconciliation statement obligation.
Exempts non-resident 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 the Punjab Goods and Services Tax rules, prescribing that they follow a special procedural regime instead.

GSTR-1 filing deadline set for eligible small taxpayers for the July-September quarter, with a later return timeline to follow.
Prescribes a special quarterly filing procedure for registered persons with aggregate turnover up to 1.5 crore, requiring them to furnish outward supply details in FORM GSTR-1 for July-September 2019 by 31st October, 2019; related monthly filing time limits for July-September 2019 will be notified subsequently. The notification is effective from 28th June, 2019.

SEZ amendment narrows notified sector description to information technology and IT enabled services for Greater Noida SEZ.
The Central Government, under section 4(1) of the Special Economic Zones Act and rule 8 of the SEZ Rules, amends the Ministry of Commerce notification for the sector specific SEZ at Greater Noida by substituting in paragraph 1 the words "Electronic Hardware and Software including information technology and information technology enabled services" with "information technology and information technology enabled services", thereby narrowing the notified sectoral description.

GST statement filing deadline extended for operators affected by portal registration failures, allowing delayed compliance.
Operators who collected amounts but could not obtain registration due to portal technical issues were unable to furnish the electronic monthly statement required by section 52(4); the Removal of Difficulties Order extends the due date for furnishing that statement for the affected months to the 31st January, 2019 and declares the Order effective from the 31st December, 2018.

Annual return deadline extended under GST: returns for July 2017-March 2018 to be filed by March 31, 2019.
The Order inserts an Explanation to section 44 declaring that the annual return for the period from 1 July 2017 to 31 March 2018 shall be furnished on or before 31 March 2019, to address difficulties caused by delay in the electronic filing system; it applies to registered persons subject to the exclusions in section 44(1) and takes effect from 11 December 2018.

Annual return filing deadline extended to accommodate delayed GST electronic system, substituting the prescribed due date and making it effective.
Exercising powers under section 172 to remove difficulties, the Order amends the Explanation to section 44 of the Delhi GST Act by substituting the previously prescribed due date for furnishing the annual return electronically with a later prescribed date to accommodate delays in the electronic filing system; the amendment is made operative from the stated commencement date.

GST compliance deadline extension allows delayed furnishing of operator collection statements where portal registration was impeded.
Operators prevented from obtaining registration due to portal technical problems were unable to furnish the required monthly electronic statements of outward supplies and amounts collected; the Removal of Difficulties Order revises the deadline in the Explanation to the provision governing that filing obligation, making the substitution effective from the Order's stated commencement to permit compliance by affected operators.

Appellate Authority for Advance Ruling constituted to hear appeals against Delhi GST advance rulings under Section 99.
The Lt. Governor, under Section 99 of the Delhi Goods and Services Tax Act, 2017, constitutes the Delhi Appellate Authority for Advance Ruling to hear appeals against Advance Rulings of the Delhi Authority for Advance Ruling, consisting of a Central tax member (Chief Commissioner of Central Tax, Delhi Zone) and a State tax member (Commissioner of State Tax).

Commencement of GST amendment provisions appointed by notification; specified sections expressly excluded from coming into force.
The Lt. Governor appointed the 1st day of February, 2019 as the date on which the provisions of the Delhi Goods and Services Tax (Amendment) Act, 2018 shall come into force, except for clause (2) of section 8, section 17, section 18 and clause (1) of section 20, by a notification issued under sub section (2) of section 1 of the Act.

Refund claim scrutiny: high-value GST refunds must be escalated for designated officer review before final sanctioning.
The Assistant Commissioner of State Tax is the Proper Officer to process and sanction refunds under the AP GST Act; routine documentary scrutiny and interim forms are to be issued, but refund claims meeting the high-value threshold must be forwarded to a designated officer within thirty days for prior scrutiny, who must respond within seven days, with the Proper Officer ultimately sanctioning and disbursing eligible refunds in accordance with statutory time limits and circular instructions.

Late fee waiver for delayed GSTR-4 filings within a specified period allows registered persons to avoid late fees.
Amendment to Notification No. 73/2017 inserts a proviso waiving the late fee under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date but furnished those returns between 22nd December 2018 and 31st March 2019. The notification takes effect from 31st December 2018.