Extension of annual GST return deadline to address technical filing difficulties, amending the statutory return deadline for affected taxpayers.
Technical problems prevented many registered persons from electronically furnishing the annual return for the period from 1 July 2017 to 31 March 2018; the Governor, using the power to remove difficulties, issued the Bihar Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019, which amends the Explanation to the annual-return provision by substituting the earlier statutory deadline with a later date to allow affected taxpayers additional time to file.

Annual return deadline extension: registered taxpayers permitted additional time to electronically file the specified GST annual return.
Owing to delay in operationalising the electronic filing system, the Government issued a Removal of Difficulties Order under its statutory powers declaring that the annual return for the initial GST period, which registered persons were otherwise required to furnish electronically, shall be furnished on or before the specified extended deadline, thereby clarifying the compliance deadline for affected taxpayers.

Composition scheme eligibility clarified: interest or discount on deposits, loans or advances excluded from turnover calculation.
The Order clarifies that interest or discount received from extending deposits, loans or advances, treated as exempt services, shall not be included for determining eligibility for the composition scheme and shall be excluded from the aggregate turnover computation used to assess composition eligibility.

Input tax credit entitlement extended temporarily to allow claims for prior-year invoices subject to supplier upload compliance.
The Order inserts provisos into section 16(4) and section 37(3) to allow a temporary window after the original September cut-off enabling registered persons to claim input tax credit for 2017-18 supplies if suppliers uploaded details under section 37(1) by the March due date, and to permit rectification of errors in furnished details during that same extended period.

Tax Payment Obligation: discharge GST liability via electronic cash or credit ledger by the return due date.
Returns in FORM GSTR-3B for the specified months must be filed electronically through the common portal by the twentieth day of the succeeding month. Registered persons filing GSTR-3B must discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, subject to section forty-nine, and not later than the last date for furnishing the return.

Extension of GSTR-1 filing deadline for specified high-turnover taxpayers; related return time-limits to be notified later.
Extension granted for furnishing outward-supply details in FORM GSTR-1 by registered persons above the prescribed turnover threshold for July-September 2019 until the eleventh day of the month following each respective month; exercise of power under section 37 proviso read with section 168 of the Puducherry GST Act, 2017. Time-limits for related furnishing or return provisions will be notified subsequently in the Official Gazette.

Tax refund entitlement for airport departure retail outlets covers State Tax on inward supplies, subject to rule 95A compliance.
Specifies airport departure retail outlets beyond immigration that make tax free supplies to an outgoing international tourist as entitled to claim refund of applicable State Tax paid on inward supplies, subject to compliance with the procedural and documentary requirements of rule 95A of the Goa Goods and Services Tax Rules, 2017; defines outgoing international tourist as a non resident visiting for up to six months for legitimate non immigrant purposes, effective 1 July 2019.

Bank account reporting requirement mandates newly registered persons to furnish bank details promptly to comply with GST rules.
The amendment requires newly registered persons (except certain classed registrations) to furnish bank account details on the common portal within a prescribed short period from registration or return due date; violations are added to the list of offenses. It empowers the Government to mandate QR codes on invoices, excludes a specified flood cess from valuation under section 15, substitutes "payment order" for "payment advice," enables intra-ledger transfers via FORM GST PMT-09, and creates a refund mechanism for airport retail outlets supplying eligible outgoing international tourists, with revised forms and extended administrative timelines.

Exemption for OIDAR service suppliers from filing annual GST returns and reconciliation statements for supplies to unregistered persons.
Provides an exemption for registered non-resident suppliers of OIDAR services supplying to unregistered persons in India: such suppliers are not required to furnish the annual return normally filed under the Act, nor the reconciliation statement that accompanies the annual return, under the special procedural regime notified by the state government.

GSTR-1 filing deadline for small taxpayers set to end of October under special quarterly procedure for July-September returns.
Notification requires registered persons within the specified turnover threshold to furnish details of outward supplies in FORM GSTR-1 for July-September, 2019 by 31st October, 2019 under section 148 of the Goa Goods and Services Tax Act, 2017, and states that time limits for returns under section 38(2) and section 39(1) for July-September, 2019 will be notified subsequently.

Due date for FORM GSTR-3B: returns for July to September filed by twentieth day of succeeding month, payment via ledgers.
Returns in FORM GSTR-3B for July, August and September 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees 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 high-turnover taxpayers to the eleventh day following each month for three months.
For registered persons exceeding the high-turnover threshold, the time limit to furnish details of outward supplies in FORM GSTR-1 for July-September 2019 is extended to the eleventh day of the month succeeding each relevant month; time limits for related returns under the Act will be notified subsequently in the Official Gazette.

Tax refund entitlement for airport departure retail outlets supplying tax free goods to outgoing international tourists.
Retail outlets in the departure area of an international airport, beyond immigration counters, making tax free supplies to outgoing international tourists are specified as entitled to claim refund of applicable State tax paid on inward supply of such goods, subject to the conditions in rule 95A of the Karnataka Goods and Services Tax Rules, 2017; "outgoing International Tourist" means a person not normally resident in India who enters for a stay not exceeding six months for legitimate non immigrant purposes.

Registration revocation relief extends deadline for cancelled GST registrations where notice was served electronically and unanswered.
Relief is provided for registration cancellations where notice under section 29(2) was served by e-mail or through the common portal and the registered person could not respond, causing cancellation. A proviso is inserted in section 30(1) so that persons against cancellation orders passed up to 31.03.2019 may file an application for revocation of cancellation of registration not later than 22.07.2019.

Input tax credit reversal and rule applicability are extended to taxpayers opting for the notification-based tax scheme.
Input tax credit consequences are prescribed for a registered person opting to pay tax under the notification. Such person must debit the electronic credit ledger or electronic cash ledger for credit attributable to inputs, semi-finished or finished goods, and capital goods in stock, and any remaining input tax credit in the electronic credit ledger lapses. The Uttar Pradesh GST Rules, 2017 apply mutatis mutandis to persons paying tax under this notification.

Composition scheme return filing requires quarterly CMP-08 and annual GSTR-4 compliance under GST procedure.
Registered persons paying tax under the composition scheme must furnish a quarterly statement of self-assessed tax in FORM GST CMP-08 by the 18th day of the month succeeding each quarter. They must also furnish an annual return in FORM GSTR-4 by 30 April following the end of the financial year. For the relevant period, furnishing these forms is treated as compliance with the return-related requirements corresponding to sections 37 and 39 of the Act.

Composition tax return compliance updated with quarterly CMP-08 filing, annual GSTR-4 filing, and revocation-linked return requirements.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 to require filing of pending returns within thirty days after revocation of cancellation of registration, including retrospective cancellation cases. It also revises rule 62 to apply to taxpayers paying tax under section 10 or under a specified notification, requiring quarterly filing of FORM GST CMP-08 for self-assessed tax and annual filing of FORM GSTR-4. A new FORM GST CMP-08 is inserted, together with instructions on quarterly payment, adjustments, interest for delay, and nil filing where no liability exists.

Suspension of registration revocation clarified; terminology corrected and pre-deposit language amended for disputed tax procedures.
Corrections amend notification wording: replace "business verticals" with "Places of business" (and "vertical" with "place of business"); change suspension notice to state that suspension of registration stands revoked from a specified date; and revise the pre-deposit provision from "pre-deposit of 20% of the disputed admitted tax" to "pre-deposit of 20% of the disputed tax."

Amendment of notification: effective date for a Mizoram GST notification extended under section 164.
Using powers under section 164 of the Mizoram Goods and Services Tax Act, 2017, the Governor, on the Council's recommendation and being satisfied that it is necessary in the public interest, amends Notification No. 22/2019-State Tax by substituting the earlier specified commencement date with a later date, as notified by the Taxation Department.

Annual return filing deadline extended to address technical difficulties affecting electronic submissions for the affected financial year.
Extension of the statutory deadline for furnishing the annual return under section 44 of the Tripura State Goods and Services Tax Act, 2017 is ordered because technical problems prevented electronic submission of the annual return for the period 1 July 2017 to 31 March 2018. The Explanation to section 44 is amended by substituting the previously stated deadline with the later date specified in this Order, thereby extending time for affected registered persons (excluding Input Service Distributors, specified taxpayers under sections 51 and 52, casual and non-resident taxable persons) to furnish the annual return.