Extension of due date for GSTR-3B: electronic filing deadlines adjusted for July returns with targeted district relief.
The Commissioner amends a prior state notification to extend the due date for furnishing FORM GSTR-3B for July 2019: generally to 22nd August 2019, and further to 20th September 2019 for registered persons whose principal place of business is in specified districts of certain States and for the State of Jammu and Kashmir. The amendment lists affected districts, is issued under the state GST rules, and comes into force on 20th August 2019.

Extension of GSTR-3B due date: staggered electronic filing deadlines set for specified districts and Jammu and Kashmir.
Extension of the due date for furnishing FORM GSTR-3B for July 2019 by amending a prior notification to prescribe an extended electronic filing deadline and to introduce staggered later deadlines for registered persons based on their principal place of business, including a specified later deadline for persons in Jammu and Kashmir and listed districts of several states.

Notification Date Amendment: operative date of a state GST notification substituted under section 164, affecting the notification timeline.
Acting under section 164 of the Goods and Services Tax Act, the State Government, on the Council's recommendation and citing public interest, substitutes the figures, letters and words specifying the operative day in Notification No. 7/2019-State Tax with a new operative date, without altering other substantive provisions of that notification.

Sabka Vishwas scheme: electronic declarations, committee estimates, 30 day payment, and discharge certificate on proof of withdrawal.
Declarations under section 125 must be filed electronically in Form SVLDRS-1 for each case; the designated committee verifies declarations (except certain voluntary disclosures), issues an electronic estimate in Form SVLDRS-2 where its estimate exceeds the declarant's amount and offers personal hearing, and issues the statement of amount payable in Form SVLDRS-3 within prescribed timelines. Declarants must pay the SVLDRS-3 amount electronically within thirty days and furnish electronic proof of withdrawal of appellate writs where required; upon payment and proof the committee issues an electronic discharge certificate in Form SVLDRS-4.

Commencement of Sabka Vishwas Scheme: government appointed a commencement date for the scheme to come into force.
The Central Government, exercising the power under sub section (2) of section 120 of the Finance (No. 2) Act, 2019, by notification appoints a specific date as the day on which the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 shall come into force, thus bringing the Scheme's provisions for legacy indirect tax dispute resolution into operation.

Notification amendment extends the operative date for a prior GST notification, altering its effective implementation timeline.
The Finance Department has issued an amendment substituting the previously specified operative date in an earlier GST notification with a later calendar date, thereby extending the period during which the earlier-notified provisions apply; the amendment is effected by S.R.O. and references the prior notifications and amendments.

Exemption for hire of electrically operated passenger vehicles to local authorities under state GST, effective immediately.
The notification amends the Kerala State GST exemption to cover supply of service by way of giving on hire to a local authority an electrically operated vehicle meant to carry more than twelve passengers, defining such vehicles as Chapter 87 road vehicles that run solely on electrical energy, with the amendment effective from 1st August, 2019.

Commencement of GST amendment rules appointed as effective date under section 164; specified rule brought into force.
The Governor, exercising powers under the Punjab Goods and Services Tax Act and all other enabling powers, designates 21st June 2019 as the date on which the Punjab Goods and Services Tax (Fourth Amendment) Rules, 2018 - specifically rule 12 as amended by the cited notification - shall come into force by departmental notification.

Tax reclassification for electrically operated vehicles: vehicles and chargers reclassified and certain schedule entries omitted, effective from August.
The notification amends the State GST schedules to (i) insert a new 2.5% schedule entry for electrically operated vehicles, including e-bicycles, and (ii) insert a separate 2.5% entry for chargers or charging stations for such vehicles; it also omits a specified entry from the 6% schedule and excludes chargers or charging stations from a 9% schedule entry concerning inductors. The amendments are effective from 1 August 2019.

GST registration compliance now requires timely bank-account details, while airport retail outlets gain conditional inward-tax refund mechanisms.
Telangana GST amendments require most registered persons to furnish bank-account details or other portal information within the prescribed period, with non-compliance becoming a ground for cancellation of registration. They enable notified QR-code requirements for tax invoices and bills of supply, permit electronic cash-ledger transfers through FORM GST PMT-09, and revise refund payment procedures. Airport retail outlets making tax-free foreign-exchange sales of indigenous goods to eligible outgoing international tourists may claim refunds of tax paid on qualifying inward supplies through FORM GST RFD-10B, subject to invoice, procurement, and other conditions.

Amendment to GST notification extends operative date from August to November, altering the prior deadline.
Under section 164 of the Tamil Nadu Goods and Services Tax Act, 2017, the Government amends Notification No. II(2)/CTR/301 (f-3)/2019 by substituting the figures, letters and words "21st day of August, 2019" with "21st day of November, 2019," on the Council's recommendation and in the public interest.

Notification amendment: substitution of the prescribed effective date under statutory power, shifting the prior date to a later date.
The State Government, invoking section 164 of the State Goods and Services Tax Act and acting on the Council's recommendation and public interest satisfaction, amends the prior Finance Department notification by substituting the figures, letters and words "21st day of August, 2019" with "21st day of November, 2019", thereby changing the prescribed effective date in that notification.

Notification amendment: effective date for a Rajasthan GST notification moved to a later date by government order.
The State Government, under its statutory amendment power within the Rajasthan GST framework, formally amends notification F.12(46)FD/Tax/2017-Pt-III-06 (23 April 2019) by substituting the previously stated effective date in the notification text with a later calendar date, pursuant to the Finance Department order referenced F.12(56)FD/Tax/2017-Pt.III-53.

Notification amendment: substitution of an earlier prescribed date with a later effective date for a prior state GST notification.
Amendment substitutes the operative date in Notification No. 22/2019-State Tax by replacing the earlier specified calendar date with a later calendar date, effected by the State Government under section 164 of the Chhattisgarh Goods and Services Tax Act, 2017; the change is issued on the recommendations of the Council and in the public interest and promulgated by the Commercial Tax Department in the name of the Governor.

Blocking and unblocking of e way bill facility deferred, replacing the earlier commencement date with a later one.
The State government amends a prior notification to extend the commencement of the blocking and unblocking of e way bill facility by substituting the earlier notified commencement date with a later date; the change is effected under state GST powers on Council recommendation and public interest grounds.

E-way bill blocking and unblocking extension under Rule provision; compliance deadline moved to a later specified date.
Extension of the compliance deadline for the e-way bill blocking and unblocking facility is effected by a Finance Department notification amending an earlier notification; the Government, under powers conferred by the State GST Act and on Council recommendation, substitutes the previously prescribed operative date with a later date, thereby extending the transitional period for application of the blocking and unblocking mechanism.

Blocking and unblocking of e way bill facility deferred to a later notified commencement date under CGST provisions.
Postpones commencement of the blocking and unblocking of e way bill facility under Rule 138E by amending Notification No.22/2019 to substitute the previously notified "21st day of August, 2019" with the "21st day of November, 2019," effected by Notification No.36/2019 dated 20 August 2019.

Deadline extension in state GST notification shifts compliance cutoff under the relevant statutory provision, delaying the prior deadline.
The Governor, under section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017, amends Notification No. 21/2019-State Tax by substituting the proviso in paragraph 2: the previously specified cutoff date in that proviso is replaced with a later date, as effected by Notification No. 35/2019-State Tax published by the Excise and Taxation Department.

Date substitution in State GST notification shifts the operative date to a later specified day for compliance.
The State Government, under section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017, amends Notification No.14/2019 State Tax by substituting the earlier specified operative date with a newly specified operative date in the prior notification, thereby altering the temporal applicability of that notification as set out in the amending notification.

E-way bill blocking and unblocking facility: commencement date deferred, extending implementation under CGST Rule 138E.
Extension of commencement date for the blocking and unblocking facility for e-way bills under Rule 138E of the CGST Rules: the Government of Karnataka, under Section 164 of the Karnataka GST Act and on Council recommendations, substitutes the previously notified commencement date in Notification No. FD 47 CSL 2017 with a later date to defer bringing Rule 138E into force; no other provisions are amended.