Extension of time for GSTR-3B filing: Odisha registered persons given substituted deadlines; eight districts receive additional time.
Amendment to an office notification allows electronic furnishing of FORM GSTR-3B for July 2019 through the common portal by a substituted Statewide deadline, and grants an additional period for July 2019 GSTR-3B filing for registered persons whose principal place of business is in eight specified districts of Odisha; the amendment takes effect from the notification's commencement date.

Excise duty on aviation turbine fuel for RCS UDAN flights extended, continuing concessional levy for eligible operators.
Amendment revises the concession's temporal scope to expire three years from commencement of operations of an RCS UDAN airport, heliport or waterdrome or at the end of the scheme period, whichever is earlier, and substitutes the tariff table entry to treat aviation turbine fuel drawn by selected airline or cargo operators for RCS UDAN flights from such aerodromes under the concessional basic excise provision; effective 26th August, 2019.

Turnover-based filing requirement: specified small taxpayers must file FORM GSTR-1 for the quarter by the notified deadline.
Notification designates registered persons with an aggregate turnover up to 1.5 crore rupees as a class required to furnish details of outward supplies in FORM GSTR-1 for the quarter July-September, 2019, by the prescribed deadline and states that time limits for furnishing monthly returns for July-September will be notified subsequently; the notification is effective from 28th June, 2019 under section 148 of the Jharkhand GST Act.

Exemption from annual return and reconciliation obligations for OIDAR suppliers outside India supplying to unregistered persons in India.
Exemption from furnishing annual return and reconciliation statement is provided for registered persons supplying OIDAR services from outside India to unregistered recipients in India; such persons are not required to file Form GSTR 9 or Form GSTR 9C and must follow the special procedural framework prescribed by the notification under the State GST statute, effective from a specified prior date.

GSTR-3B filing deadline extended: returns due by twentieth day succeeding each month; payments via electronic ledgers required.
Extension of FORM GSTR-3B filing for July-September, 2019 requires electronic furnishing via the common portal on or before the twentieth day of the month succeeding the tax period; payment of tax, interest, penalty, fees or other amounts must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that date. The notification is effective from 28th June, 2019.

Extension of GSTR-1 filing deadline: eligible monthly taxpayers may file returns up to the eleventh day following each month.
Extension of the time limit for furnishing details of outward supplies in Form GSTR-1 is allowed for registered persons whose aggregate turnover exceeds the prescribed threshold, permitting filing for July-September 2019 months until the eleventh day of the month following each month; time limits for related returns will be notified subsequently and the notification is effective from 28th June 2019.

Tax refund entitlement for airport duty-free retailers: allowed to claim applicable tax refund on inward supplies subject to specified rules.
Retail outlets in the departure area of an international airport beyond immigration making tax free supplies to an outgoing international tourist are specified as entitled to claim refund of applicable State tax paid on inward supplies of such goods, subject to the conditions of rule 95A; "outgoing international tourist" means a person not normally resident in India staying not more than six months for legitimate non immigrant purposes.

Notification date amendment changes the notified effective date and prescribes commencement with retrospective operation under state GST authority.
Amendment substitutes the earlier notified day in August with a later day in November in the prior state GST notification and specifies that the amendment shall come into force from the twentieth day of August, thereby fixing the temporal operation of the modified notification.

Notification amendment substitutes a named official in the serial entry, updating the state GST appointment listing.
Amendment substitutes the entry for serial no. (i) in S.O. No. 173, dated 21st September, 2017, replacing it with the figure and words "(i) Shri Harish Kumar, Joint Commissioner, CGST & CX, Patna-1" under the authority of Section 96 of the Bihar Goods and Services Tax Act, 2017 for publication in the Bihar Gazette.

State Benches of the GST Appellate Tribunal expand appellate infrastructure and decentralise GST appeal access.
Creation of State Benches and Area Benches of the Goods and Services Tax Appellate Tribunal establishes appellate infrastructure under the central GST framework. The Central Government, exercising statutory power and on the GST Council's recommendation, notified principal State Bench locations, common State Benches for grouped States and UTs, and specified Area Benches in certain States to decentralise appeal access, effective from publication in the Gazette.

Annual return filing deadline extended to address technical difficulties affecting electronic submission by registered persons.
The Order substitutes the Explanation to section 44, extending the electronic annual return filing cutoff from 30th June, 2019 to 31st August, 2019 to address technical problems that prevented submission for the period 1 July 2017 to 31 March 2018, and applies to registered persons covered by section 44(1) except specified excluded categories; the Order is effective from 28th June, 2019.

GSTR-3B return filing deadline extended for July 2019, requiring electronic filing through the common portal by 22 August 2019.
Furnishing of FORM GSTR-3B for July, 2019 under the Uttar Pradesh Goods and Services Tax framework was extended by inserting a proviso in the earlier notification governing return filing. The return was required to be filed electronically through the common portal on or before 22 August 2019, with effect from 20 August 2019.

Appointment procedure for GST Appellate Tribunal members: selection-committee recommendations govern appointments and service conditions.
Appointment of Tribunal members is by the Central Government or respective State Governments on recommendations of specified Selection Committees for each category; conveners for each Committee are prescribed, Committees determine their procedure, and medical fitness is required prior to appointment.

Extended filing deadline for GSTR-3B returns requires electronic submission by the twentieth day of the succeeding month.
Registered persons must furnish FORM GSTR-3B electronically for July-September 2019 by the twentieth day of the succeeding month, and discharge tax liabilities declared therein by debiting the electronic cash or electronic credit ledger not later than that extended due date; the notification takes effect retrospectively from 28th June 2019.

GSTR-3B filing deadline extended for July return to be filed electronically via common portal under state notification.
Amendment inserts a proviso requiring the FORM GSTR-3B return for the month of July 2019 to be furnished electronically through the common portal by a specified deadline, thereby modifying Notification No. 29/2019-State Tax dated 28 June 2019. The amendment was issued by the Commissioner on the Council's recommendation under powers conferred by the Chhattisgarh Goods and Services Tax Act and the corresponding rules.

Extension of GSTR-3B filing deadline granted with targeted extensions for specified districts and Jammu and Kashmir.
The notification amends a prior State notification to extend electronic furnishing of FORM GSTR-3B for July 2019: general filers may submit by 22nd August 2019; registered persons in listed districts of specified States may submit by 20th September 2019; and registered persons in Jammu and Kashmir may submit in September 2019. The amendment is issued under the State's taxation authority and is effective from 20th August 2019.

Extension of GSTR-3B filing deadline for registered persons in specified districts and for those in Jammu and Kashmir.
Extension of the due date for furnishing FORM GSTR-3B for July 2019: electronic filing through the common portal is allowed on or before 22nd August, 2019 generally, and on or before 20th September, 2019 for registered persons with principal places of business in specified districts of certain States and for those in Jammu and Kashmir; notification takes effect from 20th August, 2019.

GSTR-3B filing deadline extended; specified districts granted a later electronic filing date for July return.
Provisos amend Notification No. 29/2019 to require FORM GSTR-3B for July 2019 to be furnished electronically through the common portal on or before 22nd August, 2019, except that registered persons whose principal place of business is in the specified districts listed in the Table, and those in the State of Jammu and Kashmir, shall furnish FORM GSTR-3B electronically on or before 20th September, 2019.

GSTR-3B filing deadline extended: general due date to 22 August, specified districts and Jammu and Kashmir to 20 September.
The notification amends a prior Central Tax notification to extend electronic filing deadlines for Form GSTR-3B for July 2019: general filing is permitted up to 22nd August 2019, while registered persons in listed districts of specified States and all registered persons in Jammu and Kashmir may file up to 20th September 2019; the amendment is effective from 20th August 2019.

E-way bill blocking and unblocking commencement date extended, delaying implementation under Rule 138E of MGST Rules.
The Finance Department of Maharashtra, by Notification No.36/2019 State Tax, amends an earlier state notification to defer the commencement of the blocking and unblocking of e way bill facility under Rule 138E of the MGST Rules, 2017, substituting the earlier prescribed date with a later date and thereby postponing the implementation of that mechanism.