Supply to local authority of electrically operated vehicles included under amended State Tax (Rate) notification with defined vehicle scope.
The notification amends the State Tax (Rate) Table by inserting clause (aa) to cover supplies "to a local authority" of an electrically operated vehicle meant to carry more than twelve passengers, and defines "Electrically operated vehicle" as a Chapter 87 road vehicle run solely on electrical energy from an external source or on-board batteries; the amendment is effective from the stated commencement date.

Tax classification of electrically operated vehicles and chargers updated, inserting charger entries and reclassifying certain goods under GST.
The notification inserts a new entry for chargers or charging stations for electrically operated vehicles into the lower-rate schedule and adds a defined entry covering electrically operated vehicles (including two and three wheelers and E bicycles). It omits a specified entry from the mid-rate schedule and amends a higher-rate entry by inserting exclusionary language to exclude chargers or charging stations from that entry, effecting reclassification across schedules.

Advance Ruling Authority membership change appoints new Central Tax member replacing prior nominee under state GST appointment rules
Amendment to the notification constituting the Kerala Authority for Advance Ruling substitutes the Central Tax member entry, replacing Shri. S. Anil Kumar with Shri. B.G. Krishnan, nominated by the Central tax administration, pursuant to powers under the Kerala State Goods and Services Tax Act and applicable rules.

GST notification corrigendum corrects table wording, replacing "tax" with "state tax" and revising related entries.
A corrigendum to an earlier Uttar Pradesh GST notification made three English-text corrections in the table: "tax" was replaced with "state tax", "eighteen" was replaced with "nine", and "18" was replaced with "18(9+9)". The document is confined to textual correction of the prior notification and does not set out any substantive amendment beyond these specified changes.

GST rule amendments update electronic ticket invoices, practitioner enrolment surrender, and e-way bill unblocking procedures.
The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended to expand registration provisions for tax-deduction cases, modify invoicing rules for multiplex cinema admission services, and prescribe electronic ticketing as a tax invoice in that context. The rules also create a procedure for surrender and cancellation of GST practitioner enrolment through FORM GST PCT-06 and FORM GST PCT-07, extend the retention period under rule 137, and revise the e-way bill unblocking mechanism through FORM GST EWB-05 and FORM GST EWB-06.

Digital KYC requirement: authorized reporting entities must perform live-photo, OTP and digital-signature based identity verification for KYC compliance.
The rules amend the Prevention of Money-laundering (Maintenance of Records) Rules, 2005 to introduce and regulate digital KYC, update enabling provisions to cite section 73 read with sections 11A and 12AA, add definitions including Digital Signature and equivalent e-document, permit equivalent e-documents in place of physical documents, require Aadhaar or proof of possession, PAN or equivalent for individuals, mandate e-KYC, offline verification or digital KYC as applicable, allow limited transitional acceptance of certified copies, and insert Annexure 1 prescribing a controlled application-based process for live-photo capture, watermarking, OTP-based client and officer authentication, verification checks, and digital-signing and archival of the Customer Application Form.

Due date of filing annual return extended under GST by substitution of the Explanation to Section 44, adjusting statutory filing timeline.
Amendment of the due date for furnishing the annual return under the Andhra Pradesh GST Act by substituting the date in the Explanation to Section 44, thereby extending the statutory filing deadline; the Order is made under Section 172 on the recommendation of the GST Council as the Tenth Removal of Difficulties Order, 2019.

Extension of CMP-08 filing due date for the quarter; government prescribes a revised final submission deadline.
The Government of Andhra Pradesh, under Section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 and on the GST Council's recommendation, amended G.O.Ms.No.301 by inserting a proviso in paragraph 2 that prescribes a revised final date for furnishing the quarterly statement of payment of self-assessed tax in Form GST CMP-08 for the April-June quarter (or part thereof).

Electronic ticket deemed tax invoice: e-ticketing for multiplex film admissions recognized as valid GST tax invoice under specified rules.
The Fifth Amendment inserts procedural and documentation changes: registration wording in rule 12 referencing obligations and section 51; electronic tickets for admission to films in multiplex screens are expressly deemed to be tax invoices even without recipient details, with non multiplex suppliers permitted to opt in; a new rule 83B prescribes electronic surrender of GST practitioner enrolment via FORM GST PCT 06 and cancellation by order in FORM GST PCT 07; rule 138E now contemplates applications in FORM GST EWB 05 and orders in FORM GST EWB 06 for unblocking E Way Bill generation. Several forms and Statement 5B for deemed exports refunds are added or substituted.

Bank account furnishing requirement: registered persons must provide account details on the GST portal, enabling compliance and disclosures.
The rules introduce a mandatory requirement for newly registered persons to furnish bank account details on the common portal within a prescribed period after assignment of GSTIN, add non-compliance as a violation, and standardise optional bank-account fields across registration documents. They also exclude Kerala Flood Cess from value of supply determination, enable QR code specification on invoices by notification, substitute "payment advice" with "payment order" in refund disbursement, create a mechanism to transfer amounts across electronic cash ledger heads via FORM GST PMT-09, and establish a targeted refund process for airport retail outlets selling to outgoing international tourists.

Exemption from annual GST return: OIDAR suppliers outside India to Indian consumers need not file annual return or reconciliation.
Persons registered under GST who supply online information and database access or retrieval (OIDAR) services from outside India to a person in India, other than a registered person, are specified as a class of registered persons who are not required to furnish the annual return in FORM GSTR-9 nor the reconciliation statement in FORM GSTR-9C under the applicable provisions of the State GST Act and Rules.

GSTR-1 filing obligation for small registered persons requires quarterly submission; monthly filing deadlines to be notified.
Registered persons whose aggregate turnover does not exceed the prescribed threshold must furnish details of outward supplies in FORM GSTR-1. The notification prescribes a due date for FORM GSTR-1 for the July-September quarter and states that time limits for furnishing monthly returns for the months within that quarter will be notified subsequently in the Official Gazette.

Restriction on e-waybills for return non-filers: enforcement date extended by government amendment under AP GST authority.
The Government, under the Andhra Pradesh Goods and Services Tax Act, has amended a prior notification to defer the date for commencement of the restriction on E-waybills for return non-filers, substituting the earlier enforcement date with a later one and thereby postponing the operational start of that restriction.

Refund eligibility for airport duty free retailers: entitlement to State tax refund on inward supplies subject to rule 95A.
Retail outlets in the departure area of an international airport beyond immigration counters making tax free supplies to outgoing international tourists are specified as a class entitled to claim refund of applicable State tax paid on inward supplies, subject to the conditions in rule 95A of the Andhra Pradesh GST Rules and under the authority of the State GST Act.

Revisional Authority appointment under Uttar Pradesh GST Act includes power to delegate revisional functions to subordinate officers.
Commissioner, Commercial Tax, Uttar Pradesh is appointed as the Revisional Authority under the Uttar Pradesh Goods and Services Tax Act, 2017 and is authorised to delegate revisional powers under section 108 to subordinate officers. No additional wages, allowances or other extra remuneration are payable for this work.

Commencement of Insolvency and Bankruptcy Amendment Act: date of publication in Official Gazette determines entry into force.
The Central Government appoints the date of publication of this notification in the Official Gazette as the commencement date for the provisions of the Insolvency and Bankruptcy Code (Amendment) Act, 2019, exercising the power conferred by sub section (2) of section 1 of the Amendment Act and issuing a notification through the Ministry of Corporate Affairs.

Voting power cap for differential rights shares set, and Debenture Redemption Reserve rules revised to prescribe targeted investment and exemption regimes.
The Rules cap voting power of equity shares with differential rights at seventy four per cent of total voting power and add company secretary to certain explanatory provisions. The DRR regime requires creation from profits available for dividend, exempts specified financial institutions and banking companies, aligns other financial institutions with NBFC norms, sets ten percent adequacy for certain unlisted companies, prescribes an annual investment/deposit of not less than fifteen per cent of debentures maturing during the year in specified permitted instruments, limits use of such investments to redemption, and applies DRR only to non convertible portions of partly convertible debentures.

Revisional Authority designation under GST permits review of subordinate adjudicating orders effective from July 2017.
The Chief Commissioner of State Tax is designated as the Revisional Authority to exercise revision under the Tripura State Goods and Services Tax Act, 2017 over orders of subordinate adjudicating authorities; the designation is effective retrospectively from July 2017 and issued by the State Finance Department.

Refund claim officer allocation clarifies officer thresholds for processing GST refunds without altering substantive refund provisions.
Allocation of proper officers for GST refund functions is revised by monetary thresholds: Assistant Commissioner (ST) with jurisdiction handles refund claims up to ten lakhs; Joint Commissioner (ST) with jurisdiction handles claims above ten lakhs but less than one crore; Additional Commissioner (ST) GST handles claims of one crore and above. These thresholds apply to refund of tax, provisional ninety percent refunds, passing of refund orders, withholding/deduction of refunds, and refunds pursuant to judicial orders under the specified sections of the APGST Act. The orders are effective immediately.

GST notification amendment extends the prescribed time limit under Uttarakhand tax rules by one month.
The Government of Uttarakhand issued a further amendment under section 148 of the Uttarakhand Goods and Services Tax Act, 2017 to modify an earlier GST notification dated 31 May 2019. In paragraph 2 of the said notification, the proviso is amended by substituting 31 July 2019 with 31 August 2019, thereby extending the relevant time limit contained in the existing notification.