Late fee waiver for GSTR-3B filing reduces per-day penalties and eases charges for nil-tax and delayed filers.
Waiver of late fee for failure to furnish FORM GSTR-3B for July 2017 onwards: the amount of late fee in excess of twenty-five rupees per day is waived, and where the state tax in the return is nil the excess over ten rupees per day is waived. Additionally, late fee is waived for registered persons who failed to furnish returns for July 2017 to September 2018 by the due date but furnished them between 22nd December, 2018 and 31st March, 2019. The notification is effective from 31st December, 2018.

Amendment to State Tax notification extends specified deadline dates by substituting two clause dates, effective retrospectively.
The notification amends the prior Delhi SGST notification by substituting the dates specified in paragraph 2: clause (i) and clause (iv) are each amended by replacing their original dates with later deadlines. The amendment is promulgated under section 148 of the Delhi GST Act and is issued as Notification No. 67/2018-State Tax dated 3rd September, 2019. The amendment takes effect from the 31st day of December, 2018 and references the principal notification No.31/2018-State Tax published in the Gazette of Delhi.

Extension to furnish final GST return in FORM GSTR-10 granted for taxpayers with cancelled registration.
Notification designates persons whose registration was cancelled on or before 30th September, 2018 as the class required to furnish the final return in FORM GSTR-10 and extends the time for furnishing that return until 31st December, 2018, effective from 26th October, 2018, pursuant to powers under the Act and the relevant rule.

Registration exemption for handicraft inter-state suppliers subject to turnover threshold, PAN and e-way bill compliance.
Exempts specified categories of casual taxable persons making inter-State supplies of defined handicraft goods and listed artisan products produced predominantly by hand from registration under Delhi GST, conditioned on availing the related integrated tax notification benefit and keeping aggregate supplies below the statutory turnover threshold; requires such persons to obtain a Permanent Account Number and generate e-way bills under the Delhi GST Rules.

Extension of TRAN-1 filing deadline permits affected registrants extra time and sets a later TRAN-2 submission date.
The Commissioner, on the Council's recommendation, may extend the deadline for electronic submission of FORM GST TRAN-1 for registered persons who could not file due to technical difficulties on the common portal; those filing TRAN-1 under such extension may submit FORM GST TRAN-2 by the later specified date. Separately, rule 142(5) is amended to add a cross-reference to section 125 alongside section 76.

Late fee waiver for specified GSTR-1 and GSTR-6 filings if July returns are furnished by the deadline.
The Government waives the amount of late fee payable under section 47 for registered persons who electronically furnish FORM GSTR-1 for July 2019 by 20-09-2019, limited to those in the listed districts or Jammu and Kashmir with aggregate turnover above 1.5 crore rupees, and for Input Service Distributors who electronically furnish FORM GSTR-6 for July 2019 by 20-09-2019 in the same locations.

Input tax credit eligibility clarified and cancellation proceedings may be dropped after filing pending returns and full payment.
Sets a compliance path to drop registration cancellation proceedings where a registrant files all pending returns and pays tax, interest and late fee, directing the proper officer to record the order in FORM GST REG 20; clarifies input tax credit eligibility where certain invoice particulars are missing but key details are present; expands "knocked down" supply phrasing to include "batches or lots"; revises Adjusted Total Turnover and refund eligibility conditions; requires bill of entry details on EWB 01 for imported goods; and substitutes multiple GST forms and detailed annual return formats.

Form ITC-04 filing waived for job-worker challans, subject to later reporting of outstanding challans in the quarterly return.
Notification exempts registered persons from furnishing FORM ITC-04 for July 2017-March 2019 by prescribing a special procedure for job-work challans; however, details of challans for goods dispatched to a job worker but not received back or not supplied from the job worker's premises as of 31 March 2019 must be furnished in serial number 4 of FORM ITC-04 for the April-June 2019 quarter.

Scope clarification of supply of services: item excludes services other than transport of goods, altering its applicability.
Insertion of Explanation 2 in Notification No.11/2017 clarifies that the item does not apply to supply of a service other than by way of transport of goods between places in India; the existing explanation is renumbered as Explanation 1 and the amendment is deemed effective from 1st January, 2019.

GST applicability clarified for government registrations and specified service categories, with targeted exclusions and new service entries.
Adds exceptions and new taxable-service entries to the Delhi State Tax (Rate) notification: excludes goods transport agency services supplied to government entities registered only for tax deduction; inserts entries for business facilitator services to banks, agents of business correspondents to business correspondents, and supply of security personnel to registered persons with specified exceptions; and extends applicability to Parliament and State Legislatures. Effective from 1 January 2019.

Exemption for nominated-agency gold supplies: intrastate supply exempt from state GST when export compliance conditions are met.
Exemption is provided for intra State supply of gold under Heading 7108 when supplied by a Nominated Agency under the export against supply scheme, exempting the supply from State Tax under section 9 of the Delhi GST Act subject to compliance with the Foreign Trade Policy and Handbook of Procedures. The recipient must export jewellery made from the gold within ninety days and provide the shipping bill or bill of export showing the GSTIN with the invoice within 120 days; failure to provide proof of export makes the Nominated Agency liable to pay the State Tax on the unexported quantity with interest from the original tax due date.

GST tariff amendment: substituted vegetable entries, added printed music and clarified public-auctioned gift supplies under state tax rules.
Amendment to the State Tax (Rate) schedule substitutes tariff entries for frozen and provisionally preserved vegetables, inserts a tariff entry for printed or manuscript music, and adds a provision treating government public-auctioned gift items (received by senior officeholders) whose auction proceeds are used for public or charitable causes as a specified supply category; the amendment is made under the statutory power to modify the principal notification and takes effect from the notified commencement date.

GST rate amendment updates state tax schedule entries and item classifications, altering taxable product categories and descriptions.
Amendment to the State GST rate notification inserts reference to sub section (5) of section 15 and revises Schedules I-IV by omitting, inserting, substituting and renumbering tariff entries; adds an explanatory provision treating the value of certain goods as a specified percentage of gross consideration when supplied with taxable services; introduces new headings for specified goods including marble, cork products, parts for disabled carriages, walking sticks, fly ash bricks, flexible bulk containers, retreaded tyres and lithium ion accumulators (including power banks); and declares the amendments effective from 1st January, 2019.

GSTR-1 filing deadlines for small taxpayers set; quarter-based furnishing mandated and further schedules to be notified.
Prescribes a special filing procedure for the class of registered persons with turnover below the prescribed threshold, requiring them to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis and sets the filing deadline for the specified quarter; time limits for furnishing returns for earlier periods will be notified subsequently.

Tax calculation rate specified in rule governs substituted computation for Delhi State GST notification, altering prior wording.
Amendment substitutes the operative computation phrase in Notification No. 8/2017 State Tax with an amount of tax calculated at the rate specified in rule 7 of the Delhi Goods and Services Tax Rules, 2017, effected under delegated powers and taking effect from the first day of February, 2019.

Rescission of tax-rate notification removes prior state GST rate instrument while preserving prior actions and omissions.
Rescinds a prior State Tax (Rate) notification by withdrawing the earlier state GST rate instrument published in the official Gazette, while preserving actions done or omitted before rescission under a savings clause. The rescission is effected by the empowered executive authority on the Council's recommendation and is declared to commence from a specified effective date, with publication and amendment references recorded for administrative traceability.

Input tax credit condition: chartered accountant certificate required when goods from exported production are reused for taxable supplies.
The notification requires that goods supplied after exports, where input tax credit was availed on inputs used in manufacture of those exports, must be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and that a chartered accountant's certificate to this effect be submitted to the jurisdictional commissioner of GST or an authorised officer within six months of such supply; no certificate is required if input tax credit was not availed.

Waiver of FORM ITC-04 filing allows omission for July 2017-March 2019, subject to reporting outstanding job worker challans.
The Governor notifies a waiver of filing FORM ITC-04 for a specified class of registered persons for July 2017-March 2019, exempting them from sub rule (3) of rule 45 filings, provided that challans for goods sent to a job worker and not returned or supplied by 31 March 2019 are reported in serial number 4 of FORM ITC-04 for April-June 2019; the notification takes effect from 31 August 2019.

Annual return filing deadline extended to allow taxpayers affected by technical issues additional time to submit returns.
To address technical problems preventing electronic submission, the Governor issues a Removal of Difficulty Order substituting the previously specified due date in the Explanation to the annual return provision with a later date, thereby extending the deadline for eligible registered persons (excluding specified classes such as Input Service Distributors and non-resident taxable persons) to furnish the annual return for the affected transitional period.

Challan details in FORM ITC-04: specified registrants exempted from retrospective filing but must report unsettled job-worker challans.
The State notifies classes of registered persons who are required to furnish challan details in FORM ITC-04 but exempts them from filing FORM ITC-04 for the retrospective period July 2017 to March 2019; however, those persons must still record in serial number 4 of FORM ITC-04 for the April-June 2019 quarter all challans for goods dispatched to a job worker during the exempted period that were not received back or not supplied from the job worker's place of business as of the cut-off date.