Extension of GSTR-1 due date for small taxpayers extends the filing period and postpones the final deadline.
The State Government amends a prior notification to extend the quarterly GSTR-1 filing deadline for taxpayers with aggregate turnover up to 1.5 crores, substituting "July, 2017 to September, 2018" and "31st day of December, 2018" with "July, 2017 to December, 2018" and "31st day of March, 2019" respectively; the amendment is effective from 31.12.2018.

Registration suspension clarified: revocation wording and pre-deposit requirement amended under Telangana GST corrigendum notification updates terminology for places of business.
Corrigendum revises prior Telangana GST guidance by replacing "business verticals" with "places of business" (and "vertical" with "place of business"), changing the suspension note to state that suspension of registration is revoked with effect from the stated date, and amending appeal pre-deposit wording from a pre-deposit of the admitted disputed tax to a pre-deposit of the disputed tax.

Composition scheme filing obligations ensure return and payment compliance through quarterly statements and annual return.
Registered persons under the composition scheme or specified state notification must furnish a quarterly statement of self assessed tax in Form GST CMP 08 by the eighteenth day of the month following each quarter and must file an annual return in Form GSTR 4 by the thirtieth day of April following the financial year; filing these forms within the prescribed timelines is treated as compliance with the statutory return and invoice filing provisions for the period the composition benefit or notification was availed.

Extension of GSTR 1 filing deadlines for small taxpayers permits delayed quarterly submission under revised schedule.
Extension of quarterly GSTR 1 filing for registered persons with aggregate turnover up to 1.5 crore rupees prescribes an altered timetable for furnishing outward supply details in FORM GSTR 1 for quarters from July 2017 to March 2019, includes electronic-filing provisos for specified jurisdictions and recent GSTIN holders, supersedes earlier notifications under section 148 of the Act, and states that time limits for returns under section 38(2) and section 39(1) for the months concerned will be notified subsequently; the order is effective retrospectively.

Due date for FORM GST CMP-08 extended to 31 July for April-June quarter, clarifying the filing deadline.
The amendment inserts a proviso to paragraph 2 of Notification No. II(2)/CTR/301 (f-2)/2019, prescribing that the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08, for the quarter April-June 2019 or part thereof, is the 31st day of July, 2019.

Electronic ticket as tax invoice for multiplex film admissions, plus procedural updates for practitioner enrolment and e way bill unblocking.
Amendments require applicants for registration to include a deduction obligation referencing section 51; exempt multiplex film admission suppliers from a proviso; deem electronic tickets issued for multiplex film admissions to be tax invoices even without recipient details; establish an electronic surrender procedure and cancellation order for GST practitioner enrolment with prescribed forms; permit Commissioner action on specified unblock applications for e way bill generation with prescribed order form; and substitute Statement 5B in refund annexures for deemed export refund claims.

Due date extension for FORM GST CMP-08 allows later filing of self-assessed tax statements for the quarter.
The State Government amends a prior notification under section 148 to insert a proviso in paragraph 2 extending the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter April 2019 to June 2019 (or part thereof) to the 31st day of July, 2019.

Statutory text correction: replacement of "Central" with the State designation and clarification from section to sub section.
Corrigendum corrects two textual errors in prior Removal of Difficulties Orders by substituting the term "Central" with the appropriate State designation in Order No. 01/2019 and by replacing the reference "section (1)" with "sub-section (1)" in Order No. 05/2019; these are editorial clarifications that do not change substantive application.

Hindi film Super 30 screenings prompted SGST enforcement: show-cause notices, assessment and recovery proceedings for exhibitors.
Order finds the film "Super 30" was exhibited in multiplexes and single screens with exhibitors failing to obtain prescribed permissions or apply correct classification and tax treatment; it directs issuance of show-cause notices and administrative assessment and recovery proceedings to enforce SGST liability, with specified procedural steps and timelines.

Due date extension for FORM GST CMP-08: deadline extended to 31st July for the April-June quarter.
The Government, under section 148 of the Rajasthan GST Act, inserts a proviso into paragraph 2 of an earlier notification to extend the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the April-June 2019 quarter (or part thereof) to the 31st day of July, 2019.

E-ticket as tax invoice for multiplex admissions made mandatory, with form-based procedures for practitioner surrender and e way unblocking.
The amendment requires registrants to "deduct or" where applicable referencing compliance with section 51; mandates that electronic tickets issued for admission to cinematograph films in multiplex screens be deemed to be tax invoices even without recipient details, with non multiplex suppliers permitted to adopt the procedure by option; creates rule 83B enabling electronic surrender of GST practitioner enrolment via FORM GST PCT-06 and cancellation by FORM GST PCT-07; and amends rule 138E to allow unblocking of e way bill generation through FORM GST EWB-05 with orders in FORM GST EWB-06, along with insertion and substitution of several forms and a revised refund Statement 5B.

Due date for FORM GST CMP-08 set to 31st July for April-June quarter filing compliance.
The notification amends Notification No. 21/2019 State Tax by inserting a proviso that the due date for furnishing the statement containing details of payment of self assessed tax in FORM GST CMP-08, for the quarter April-June 2019 or part thereof, shall be the 31st day of July, 2019, issued under section 148 of the Goods and Services Tax Act.

Electronic ticket as tax invoice: admission to films in multiplexes treated as valid tax invoice for GST compliance.
The rules amend registration and withholding language to include deduction under section 51; exclude multiplex film admissions from a proviso; deem electronic tickets for multiplex film admissions to be tax invoices for GST purposes even without recipient details; create a surrender procedure for GST practitioner enrolment via FORM GST PCT-06 with cancellation by order in FORM GST PCT-07; amend rule 138E to require FORM GST EWB-05 applications and FORM GST EWB-06 orders for unblocking E-Way Bill generation; and insert or substitute multiple prescribed forms and Annexure statements for deemed exports refunds.

Due date for CMP-08 filing extended; quarterly self-assessed tax statement deadline set at end-of-July.
An amendment to notification No. 21/2019-State Tax inserts a proviso that the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter April-June 2019, or part thereof, is the thirty-first day of July, 2019.

Electronic ticket as tax invoice permits multiplex admissions to serve as tax invoices; practitioner enrolment and e way bill procedures amended.
Amendments update registration, invoicing and procedural rules: rule 12 adds deduction language referencing section 51; rule 54 deems electronic tickets for multiplex admissions to be tax invoices even without recipient details (optional for non multiplex); a new rule 83B prescribes electronic surrender of GST practitioner enrolment in FORM GST PCT-06 and cancellation by order in FORM GST PCT-07; rule 137 extends the retention period; rule 138E and new FORMS GST EWB-05 and EWB-06 provide an application and order procedure for unblocking e way bill generation; Statement 5B in refund forms is revised and multiple forms are inserted.

Tax refund entitlement for duty-free airport retailers enabling state tax refund on inward supplies to eligible departing tourists.
Specifies retail outlets in the departure area of an international airport, beyond immigration counters, making tax-free supplies to an outgoing international tourist as a class entitled to claim refund of applicable state tax paid on inward supplies, subject to conditions in rule 95A of the Haryana GST Rules, 2017. Defines "outgoing international tourist" as a person not normally resident in India who enters for a stay of not more than six months for legitimate non-immigrant purposes and notifies the specification effective from the first day of July, 2019.

Furnishing of Bank Account Details mandated for registrants, with related procedural, valuation and refund updates to GST rules.
Registered persons (except those under rules 12 or 16) must furnish bank account details on the common portal within forty-five days of registration or earlier return due date; non-compliance is added as a contravention. The Kerala Flood Cess is excluded from the value of supply where applicable. QR codes may be mandated on tax invoices and bills by notification. Payment-related terminology shifts from "payment advice" to "payment order"; GSTR-7/GSTR-8 filings will make deduction/collection details electronically available to claimants. FORM GST PMT-09 enables transfers across electronic cash ledger heads. A new refund provision (rule 95A) allows duty-free/duty-paid retail outlets at international airport departure areas to claim refunds for tax paid on inward supplies when sold tax-free to outgoing international tourists, subject to prescribed forms and conditions.

Exchange rate determination: customs conversion rates set for import and export valuation under statutory authority, effective mid July.
Determination of conversion rates for specified foreign currencies into Indian rupees under Section 14 of the Customs Act, 1962, effective 19th July 2019, for import and export goods valuation, superseding the earlier notification of 4th July 2019; Schedule I provides per unit import and export rates for twenty currencies and Schedule II provides per 100 unit import and export rates for two currencies.

Electronic ticket as tax invoice allows multiplex film admissions to use e tickets as valid tax invoices without recipient details.
Amendments require applicants for registration to "deduct or" comply with section 51 where applicable; exclude multiplex film admission suppliers from a specified proviso; deem electronic tickets issued for multiplex film admissions to be tax invoices even without recipient details; extend record retention from two years to four years; permit applications in FORM GST EWB 05 and orders in FORM GST EWB 06 for unblocking E Way Bill generation; and introduce rule 83B with FORM GST PCT 06 and PCT 07 for surrender and cancellation of GST practitioner enrolment, along with related substituted and new forms and annexures.

GST CMP-08 due date extension: filing for April-June quarter permitted until July 31 under state notification.
The Government of Gujarat, under section 148 of the Gujarat GST Act, amended the earlier notification to provide that the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter April 2019 to June 2019, or part thereof, shall be the 31st day of July, 2019.