GST return due date extension for self-assessed tax in FORM GST CMP-08 for the April to June 2019 quarter.
Amends the Uttarakhand Goods and Services Tax notification dated 31 May 2019 by inserting a proviso in paragraph 2 to extend the due date for furnishing FORM GST CMP-08, containing the details of payment of self-assessed tax, for the quarter April 2019 to June 2019 or part thereof. The proviso fixes the due date as 31 July 2019.

Multilateral Instrument implements BEPS treaty measures in India, modifying tax treaty benefits, anti abuse and dispute rules.
Central Government notifies that the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) shall be given effect in India according to India's Position in the Annex. The Convention modifies Covered Tax Agreements to implement BEPS measures (treaty abuse rules including PPT and Simplified LOB, hybrid mismatch and dual residence rules, permanent establishment anti avoidance, methods for elimination of double taxation, dispute resolution and corresponding adjustments). India elects Article 5 Option C, applies PPT as interim and the Simplified LOB, chooses Article 9(4), Option A for Article 13, substitutes "taxable period" for "calendar year" under Article 35, records reservations (notably on dividend holding periods and mutual agreement procedure presentation) and declines Part VI arbitration.

Appeals to Appellate Authority filed manually in Form GST APL-01 will be accepted for the specified past filing window.
Appeals to the Appellate Authority under sub section (1) of section 107 shall be accepted if already filed manually in the prescribed appeal form (GST APL 01) within the earlier filing window specified by the notification, pursuant to powers under sub rule (1) of Rule 108 of the Rajasthan GST Rules, 2017.

Inland Container Depot designation enables unloading of imports and loading of exports at Village Tihi, Mhow.
The Central Board of Indirect Taxes and Customs amended the principal notification to insert an Inland Container Depot entry for Village Tihi, Mhow, Indore, authorising unloading of imported goods and loading of export goods at that site by modifying the notification's table for Madhya Pradesh.

Fixation of Tariff Value: specified import tariff values for edible oils, metals, seeds and nuts maintained.
Fixation of import tariff values under section 14(2) of the Customs Act, 1962 by substituting TABLE-1, TABLE-2 and TABLE-3 of the principal notification; the substituted tables list tariff values in US dollars for specified edible oils, brass scrap, poppy seeds, areca nut and specified forms of gold and silver, indicating the values remain unchanged and including explanatory notes on scope and exclusions for precious metal entries.

Common Adjudicating Authority appointment transfers adjudication of specified customs show cause notices to a DRI adjudication officer.
Appointment of a Common Adjudicating Authority to exercise powers and discharge duties of specified proper officers for adjudication of the listed show cause notices; identifies noticees, cites show cause notices, and specifies transfer of functions originally vested in Commissioners of Customs (Import) at the Inland Container Depot, Tughlakabad, effected by the Principal Director General, Revenue Intelligence.

Notification amendment of effective date adjusts applicability while retaining retrospective commencement in the principal GST notice.
The State GST notification amends Notification No.22/2019-State Tax by substituting "21st day of June, 2019" with "21st day of August, 2019" under section 164, while expressly providing that the notification shall be deemed to be effective from 21st June, 2019.

Reconstitution of Authority for Advance Ruling designates members, prescribes automatic vacancy filling and office location.
Reconstitution of the Authority for Advance Ruling designates two member posts-a Central Tax Member and a State Tax Member-supersedes the prior notification, provides that any vacancy will be filled automatically by the officer appointed to the designated post, and states that the Authority shall function from the Office of the Commissioner of State Tax, Commercial Taxes Department, Puducherry.

Tax free retail outlets refund entitlement allows specified airport shops to claim state tax refund on inward supplies.
Retail outlets in the international departure area beyond immigration are specified as entitled to claim refund of state tax paid on inward supplies when they make tax free supplies to outgoing international tourists, subject to the conditions of rule 95A of the GST Rules; "outgoing international tourist" means a non resident visiting for legitimate non immigrant purposes for up to six months.

Quarterly GSTR-1 filing for small registered persons mandated by specified deadline; retrospective effective date notified.
Notification prescribes a special procedure requiring registered persons up to the notified turnover threshold to furnish details of outward supplies in FORM GSTR-1 for the quarter specified, mandating submission for the July-September period by the date set in the Table. Time limits for monthly returns for July-September will be published later in the Official Gazette. The Notification is effective retrospectively from the stated effective date.

Exemption from annual return and reconciliation filing for non-resident OIDAR suppliers providing services to unregistered persons in India.
Registered non-resident suppliers of online information and database access or retrieval (OIDAR) services provided from outside India to unregistered persons in India are designated as a specific class entitled to a special procedure: they are exempted from filing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C under State GST law and rules.

Bank account details furnishing requirement for new GST registrants; noncompliance added as a contravention, affecting refunds and filings.
Amendments add rule 10A requiring registered persons (except those under rules 12 or 16) to furnish bank account details on the common portal within forty five days of registration or by the earlier return due date; violation is added to rule 21. Valuation under section 15 excludes Kerala Flood Cess. QR codes may be mandated on tax invoices and bills of supply by notification. Procedural changes replace "payment advice" with "payment order", enable electronic cash ledger transfers via FORM GST PMT-09, and establish a refund mechanism (FORM GST RFD 10B) for airport retail outlets supplying tax free to outgoing international tourists subject to specified conditions.

Annual GST return deadline extension permits delayed electronic filing to address technical impediments and facilitate compliance.
The Order amends the explanatory provision governing annual GST returns by substituting the previously prescribed filing date with a later date, thereby granting registered taxpayers additional time to furnish the annual return electronically for the affected period. It is promulgated as a Removal of Difficulties measure to address technical issues that prevented timely electronic filing and is given retrospective effect from a recent past date so the amendment applies to the specified filing period.

De-notification of Special Economic Zone rescinds prior SEZ notification, removing designated IT/ITES zone after state no-objection.
Central Government rescinds the notification that had designated a sector specific IT/ITES Special Economic Zone proposed by M/s. Mahaveer Skyscrapers Limited at Chevella, de notifying the entire previously notified area. The rescission follows the developer's proposal, a State Government no objection, and the Development Commissioner's recommendation, and is made under the proviso to the relevant SEZ rule while preserving effects of prior acts or omissions.

GST rule amendments tighten bank detail compliance, update refund procedures, and create tax-free airport retail refunds.
Registered persons must furnish bank account details within the prescribed time after registration, and failure to comply is made relevant under the cancellation provisions. The amendments also exclude Kerala Flood Cess from the value of supply, permit QR code requirements on tax invoices and bills of supply by notification, revise electronic cash ledger and refund procedures, create a refund scheme for airport retail outlets supplying indigenous goods tax free to outgoing international tourists, and update anti-profiteering, e-way bill, registration, return, refund, and demand forms and procedures.

GST return exemption for offshore digital service suppliers to unregistered persons includes annual return and reconciliation statement relief.
Persons registered under section 24 read with rule 14, supplying online information and database access or retrieval services from outside India to unregistered persons in India, are subjected to a special procedure. They are not required to furnish the annual return in FORM GSTR-9 under section 44(1) read with rule 80(1), and are also exempt from furnishing the reconciliation statement in FORM GSTR-9C under section 44(2) read with rule 80(3).

FORM GSTR-1 filing due date prescribed for the July to September 2019 quarter under Uttar Pradesh GST rules.
Special procedure was prescribed for registered persons having aggregate turnover of up to 1.5 crore rupees for furnishing details of outward supply in FORM GSTR-1 under the Uttar Pradesh Goods and Services Tax Rules, 2017. For the quarter July to September, 2019, the details in FORM GSTR-1 were required to be furnished by 31 October, 2019. The time limit for furnishing the return or related details under section 38(2) and section 39(1) for July to September, 2019 was to be notified separately in the Gazette.

GST notification amendment revises the specified date in the earlier Uttar Pradesh tax notification.
Extends the date specified in the referenced Uttar Pradesh GST notification by substituting "21st day of June, 2019" with "21st day of August, 2019". The amendment is made under the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council and in the public interest, and operates only to revise the date stated in the earlier notification.

Refund mechanism for outgoing international tourists allows airport retail outlets to claim state tax refund on inward supplies.
Retail outlets in the departure area of an international airport, beyond the immigration counters, making tax-free supply of goods to an outgoing international tourist, are entitled to claim refund of the applicable State tax paid on inward supply of such goods, subject to rule 95A conditions. An outgoing international tourist means a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

GST annual return filing deadline extended under removal of difficulties order to address technical filing problems.
The Uttar Pradesh Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019 substitutes 31st August, 2019 for 30th June, 2019 in the Explanation to section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment relates to the electronic furnishing of the annual return and addresses technical difficulties faced by registered persons in filing the return for the period from 1 July 2017 to 31 March 2018.