Nidhi companies must apply in Form NDH-4 for declaration; non-compliance blocks SH 7 and PAS 3 filings.
A public company seeking declaration as a Nidhi must apply to the Central Government in Form NDH-4 with fee and, if satisfied, the Government will notify the company as a Nidhi in the Official Gazette; newly incorporated Nidhis must file Form NDH-4 within specified post incorporation periods and failure to comply bars filing Form SH 7 and Form PAS 3.

Tax refund entitlement for airport departure retail outlets to claim state tax paid on inward supplies, subject to applicable rules.
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 of persons entitled to claim refund of applicable State tax paid on inward supplies of such goods, subject to the conditions of rule 95A of the Tamil Nadu Goods and Services Tax Rules, 2017; "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.

Refund for outgoing international tourists: retail outlets in departure areas may claim state tax refund on inward supplies, subject to conditions.
Retail outlets in the departure area serving outgoing international tourists are entitled to claim refund of applicable state tax paid on inward supplies, subject to the conditions in the Rajasthan Goods and Services Tax Rules; "outgoing international tourist" means a non resident visiting for up to six months for legitimate non immigrant purposes.

Extension of e-way bill blocking and unblocking commencement per amendment, postponing operational start under Rule 138E.
The State Government amends a prior notification to substitute the earlier notified commencement date with a later specified date for bringing into force the e-way bill blocking and unblocking facility under the applicable TSGST rule, thereby postponing the operational start of that mechanism as promulgated by the Finance Department.

Bank account furnishing requirement for new GST registrants: mandatory portal submission and non-compliance listed as an offence.
Insertion of a mandatory bank account furnishing requirement for newly registered persons: after issuance of FORM GST REG-06 and assignment of GSTIN, registrants (excluding those registered under rules 12 or 16) must supply bank account details and other prescribed information on the common portal within a limited period from registration or the first return due, and failure to comply is added to specified offences; registration forms are amended to capture up to ten bank accounts.

GSTR-1 filing deadline for small registered persons requiring quarterly furnishing of outward supply details by notified date.
Designates registered persons with aggregate turnover up to 1.5 crore as a class required to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis. For July-September 2019 the deadline to furnish these details in FORM GSTR-1 is fixed as 31st October, 2019. Time limits for furnishing the corresponding details or returns for the months within that quarter will be notified subsequently in the official gazette.

Exemption from annual return filing for non-resident suppliers of online information and database access services to unregistered Indian consumers.
Exemption is granted to registered persons supplying online information and database access or retrieval services from outside India to unregistered persons in India, directing that this class need not furnish the annual return in FORM GSTR-9 and need not furnish the reconciliation statement in FORM GSTR-9C, pursuant to the State Government's notification made under the relevant GST statutory powers and procedures.

GSTR-3B due date set for monthly returns; file electronically and discharge liabilities via electronic ledgers.
The return in FORM GSTR-3B for July to September 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month; registered persons must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that return due date, subject to statutory provisions governing payment.

Extension of GSTR-1 filing deadline for higher-turnover registrants to the eleventh day of the following month for July-September.
The Commissioner extends the time limit for furnishing details of outward supplies in Form GSTR-1 for registered persons whose aggregate turnover in the preceding or current financial year exceeds the threshold, moving the due date for each month of July 2019 to September 2019 to the eleventh day of the month succeeding the relevant month; time limits for other returns under the Act for those months will be notified later.

Companies SBO amendment: substituted Form BEN-2 requires detailed SBO declarations, member particulars, attachments, and professional certification.
The amendment substitutes Form BEN-2 to implement the procedure for declarations and returns under section 90, requiring reporting companies to provide CIN, company and member particulars, enumeration of Significant Beneficial Owners and the manner of their beneficial interest (shares, voting rights, dividend rights, control or significant influence), percentages where applicable, and corporate ownership chain details. The form mandates dates of acquisition and declaration, attachments including the declaration under section 90, a director-authorised digital signature with identification, and certification by a practicing professional, with liability for false statements.

Commencement of Section 81: government notification appoints the date to bring the specified provision into force.
The Central Government, by official notification under its executive power, appointed a specific commencement date for Section 81 of the Companies (Amendment) Act, 2017, thereby bringing that provision into force pursuant to the enabling provision that allows the Government to notify commencement dates.

Extension of GSTR-1 due date for specified large taxpayers to the eleventh day of the succeeding month.
The Chief Commissioner extends the time for furnishing details of outward supplies in FORM GSTR-1 for registered persons exceeding the prescribed aggregate turnover threshold, for each month from July to September 2019, until the eleventh day of the month succeeding each such month; related time limits for other return filings will be notified subsequently in the Official Gazette.

Extension of GSTR-1 due date for specified taxpayers to the 11th day succeeding each month for July-September.
The Chief Commissioner, on the Council's recommendation and under the proviso to section 37(1) read with section 168 of the Andhra Pradesh GST Act, 2017, extends the time for furnishing outward-supply details in FORM GSTR-1 for registered persons above the aggregate-turnover threshold so that returns for July, August and September 2019 may be furnished up to the eleventh day of the month succeeding each respective month; related time limits for recipient-side details and monthly returns will be notified later in the Official Gazette.

Return filing requirement: electronic GSTR-3B returns must be filed via the common portal and paid by the statutory due date.
Requires that FORM GSTR-3B be furnished electronically through the common portal by the twentieth day of the month succeeding each tax month in the specified window, and mandates that registered persons discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that statutory filing due date, subject to the Act's payment provisions.

Notification amendment extends a prescribed compliance date and declares the change retroactively effective from original commencement.
Amendment to a prior state GST notification substitutes the originally stated date with a later date, effected by the Government of Goa under section 164 of the Goa Goods and Services Tax Act, 2017 on the Council's recommendation. The notification declares that the amendment shall be deemed to have come into force retrospectively from the original commencement date stated in the earlier instrument.

FORM GST ITC-04 filing deadline extends for job-work goods declarations covering specified dispatches and receipts.
FORM GST ITC-04 filing deadline is extended until 31 August 2019 for declarations concerning goods dispatched to, or received from, a job worker during July 2017 to June 2019. The extension supersedes the earlier deadline notification while preserving actions already taken or omitted before supersession.

Refund entitlement for airport departure retail outlets: State tax refund available for tax free supplies to outgoing international tourists.
Retail outlets in the international airport departure area beyond immigration making tax free supplies to an outgoing international tourist are designated as entitled to claim refund of applicable State tax on inward supplies, subject to compliance with rule 95A of the Odisha GST Rules; "outgoing international tourist" is defined as a non resident visiting India for up to six months for legitimate non immigrant purposes, and the specification is effective from 1 July 2019.

FORM GSTR-3B compliance requires electronic monthly filing and discharge of tax liabilities by the prescribed due date.
FORM GSTR-3B for the months from July 2019 to September 2019 must be furnished electronically through the common portal by the twentieth day of the succeeding month. Registered persons must discharge liabilities towards tax, interest, penalty, fees, or other payable amounts through the electronic cash ledger or electronic credit ledger, as applicable, by the prescribed return-filing due date.

GSTR-7 filing deadline for tax deductors is extended for specified return periods, with prior actions preserved.
The time limit for registered persons required to deduct tax at source to furnish FORM GSTR-7 returns for the periods from October 2018 through July 2019 is extended until 31 August 2019. The extension operates under the return-filing and tax-deduction-at-source provisions and the prescribed GSTR-7 procedure. Earlier specified State Tax notifications are superseded, without affecting actions already taken or omitted before supersession.

GSTR-3B filing timeline extended for July to September 2019, with electronic payment required by the prescribed due date.
Extension of the filing timeline for returns in FORM GSTR-3B for the months from July 2019 to September 2019 under the Uttarakhand GST framework. The return for each of those months is to be furnished electronically through the common portal on or before the twentieth day of the succeeding month. Registered persons must also discharge tax liability, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger by the prescribed due date.