Due date extension for FORM GST CMP-08 allows later furnishing of self-assessed tax statement for the quarter under composition scheme.
An amendment inserts a proviso into the principal notification to extend the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter April-June 2019 (or part thereof), thereby changing the filing deadline specified in paragraph 2 of the earlier notification and altering the compliance timeline for composition scheme taxpayers.

Electronic ticket as tax invoice: multiplex admission tickets treated as invoices and new GSTP surrender and E Way Bill procedures introduced.
The amendment mandates that electronic tickets for admission to cinematograph films in multiplex screens are deemed to be a tax invoice even without recipient details, allows suppliers in non multiplex screens to opt in, creates rule 83B for electronic surrender of Goods and Services Tax Practitioner enrolment via FORM GST PCT-06 and cancellation by the Commissioner in FORM GST PCT-07, and provides for applications to unblock E Way Bill generation through FORM GST EWB-05 with orders issued in FORM GST EWB-06.

Electronic ticket as tax invoice for multiplex film admissions, enabling GST compliance even without recipient details.
The amendments deem an electronic ticket for admission to cinematograph films in multiplex screens to be a tax invoice for all GST purposes even without recipient details, permit optional use by single-screen suppliers, establish electronic surrender of goods and services tax practitioner enrolment via FORM GST PCT-06 with cancellation by order in FORM GST PCT-07, extend certain record retention from two years to four years, and create application and order forms for unblocking the e-way bill generation facility under rule 138E.

Due date for FORM GST CMP-08 set to 31 July for the April-June 2019 quarter.
An amendment under section 148 inserts a proviso to Notification No.13/2019-State Tax specifying 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: multiplex film admissions treated as tax invoices even without recipient details.
Amendments revise registration obligations to include an express "deduct or" duty and reference section 51; designate electronic tickets for multiplex film admissions as tax invoices even without recipient details; create rule 83B enabling electronic surrender of enrolment by goods and services tax practitioners via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07; extend the period in rule 137 from two years to four years; and add procedures and forms for unblocking e way bill generation (FORM GST EWB-05 and EWB-06) and for refund statements on deemed exports.

Due date extension for FORM GST CMP-08: returns for the April-June quarter now due in July.
Extension of the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 is prescribed for the quarter April-June 2019 by inserting a proviso in the earlier notification, specifying the due date for that quarter or part thereof as the 31st day of July, 2019.

Due date for CMP-08 statement extended for April-June quarter to end of July under Section 148.
The State Government, exercising powers under section 148 of the Manipur Goods and Services Tax Act, 2017, amends Notification No. 06/2019 by inserting a proviso in paragraph 2 that the due date for furnishing the statement 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.

Delegation of Central Excise powers: appointment of a customs officer to exercise adjudicatory authority under Central Excise Act.
The Board appoints the Pr. Commissioner/Commissioner of Customs, Nhava Sheva-II, JNCH as a Central Excise Officer and delegates to that officer the powers of the Pr. Commissioner/Commissioner of Central Excise to adjudicate the show cause notice specified in the table relating to M/s T.M. Synthetics Pvt. Ltd. & others, under clause (b) of section 2 of the Central Excise Act, 1944 read with rule 3(1) of the Central Excise Rules, 2017; a corrigendum later corrected the textual reference to that adjudication entry.

De-notification of SEZ land reduces the notified area after statutory approval, state concurrence and Development Commissioner recommendation
Central Government de-notifies 0.45 hectares from the sector-specific IT/ITES Special Economic Zone at Hi tech City, Madhapur, resulting in a revised SEZ area of 14.02 hectares, exercising powers under the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, after State Government concurrence and recommendation of the Development Commissioner; the de-notified parcel is part of Survey No. 64 at Madhapur.

Special Courts designation centralizes jurisdiction for securities and depository offences across the state after High Court concurrence.
Designation of two City Civil and Sessions Courts as Special Courts under the Securities and Exchange Board of India Act, the Securities Contract (Regulation) Act and the Depositories Act confers state wide jurisdiction for offences and regulatory matters under those enactments, made by the Central Government with the concurrence of the High Court and suppressing specified earlier notifications while preserving prior actions.

Special Courts designation under securities law extends enhanced jurisdiction to designated sessions courts for enforcement of market regulations.
Designation of specified sessions courts as Special Courts authorises those courts to exercise jurisdiction under the securities regulatory framework, concentrating enforcement and adjudication of market regulatory offences and contraventions in the designated sessions courts to facilitate specialised handling of financial market disputes.

Special Court designation under Companies law enables expedited trial of serious corporate offences in Maharashtra.
The Central Government, with concurrence of the High Court, designated the Court of District Judge 1 and Additional Sessions Judge, Pune as a Special Court to conduct expedited trials of offences under the Companies Act punishable with imprisonment of two years or more, conferring focused criminal jurisdiction for such corporate offences within the State of Maharashtra; the notification was subsequently superseded by a later notification.

Annual return deadline extension for registered GST persons; filing period extended for affected financial year due to technical issues.
The Order amends the Explanation to section 44 of the Himachal Pradesh GST Act, 2017 by substituting the previously specified date with a later date for furnishing the annual return electronically, in view of technical problems that prevented registered persons (other than Input Service Distributors, persons under sections 51 or 52, casual taxable persons and nonresident taxable persons) from filing the annual return for the period 1 July 2017 to 31 March 2018.

Elimination of double taxation expanded-protocol updates permanent establishment rules, exchange of information and principal purpose test.
Notification under section 90 gives effect to the Protocol amending the India-China tax Agreement. The Protocol updates scope and title, treats income from fiscally transparent entities, requires competent authority tie breaker for dual non individual residents, broadens the Permanent Establishment concept with 183 day thresholds and agency rules, preserves business profits attribution to PEs, exempts certain interest paid to governments, central banks and listed government owned financial institutions, modifies methods for elimination of double taxation, expands exchange of information obligations, and inserts a principal purpose test denying treaty benefits obtained principally to secure those benefits.

Furnishing bank account details now mandatory for GST registrants, triggering compliance obligations and portal based validations.
Registered persons (excluding certain categories) must furnish bank account details on the common portal within the prescribed period after registration or before return due date; failure to comply is added as a ground for action. The rules permit transfer of amounts among electronic cash ledger heads through FORM GST PMT-09 and substitute the term payment order for payment advice in refund and payment procedures. A new refund scheme allows airport retail outlets beyond immigration to claim refund of taxes on inward supplies to outgoing international tourists, subject to specified documentary and procedural conditions.

Exemption from annual return and reconciliation filing for OIDAR suppliers providing services from outside India to unregistered recipients.
Persons registered under section 24 and relevant rules supplying online information database access and retrieval services (OIDAR services) from outside India to unregistered persons in India shall follow a special procedure and are not required to furnish the annual return in FORM GSTR-9 or the reconciliation statement in FORM GSTR-9C under the Act and rules.

Due date for FORM GSTR-3B: returns must be filed electronically and liabilities paid by the twentieth day succeeding each month.
The return in FORM GSTR-3B for July-September 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month, and every registered person furnishing FORM GSTR-3B must discharge tax, interest, penalty, fee or any other amount payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.

Extension of GSTR 1 filing deadline for specified registered persons to the eleventh day following each month.
The Commissioner has extended the due date for furnishing details of outward supplies in FORM GSTR-1 by the class of registered persons with aggregate turnover above the prescribed threshold, for each of the months July, 2019 to September, 2019, until the eleventh day of the month succeeding each respective month; time limits for other returns will be notified subsequently.

GSTR-1 filing deadline for quarterly filers with turnover threshold: July-September quarter must be filed by the prescribed date.
Registered persons with aggregate turnover of up to 1.5 crore rupees must follow a special procedure and furnish details of outward supplies in FORM GSTR-1 for the relevant quarter. For the quarter July-September 2019 a prescribed time limit applies to furnishing FORM GSTR-1, and the time limit for furnishing the details or return under the statutory return provisions for July-September 2019 will be notified subsequently in the Official Gazette.

Tax refund entitlement for airport retail outlets supplying goods tax free to eligible outgoing international tourists under GST rules.
Retail outlets in the departure area of an international airport beyond immigration counters are specified as entitled to claim refund of applicable state tax paid on inward supply where they make tax free supply to an outgoing international tourist, subject to compliance with rule 95A of the Himachal Pradesh Goods and Services Tax Rules, 2017; "outgoing international tourist" is defined as a person not normally resident in India who enters for a stay of not more than six months for legitimate non-immigrant purposes.