Duty free shops refund entitlement: state tax refundable on inward supplies to non-resident tourists subject to rule conditions.
Retail outlets in the departure area of an international airport beyond immigration counters making tax free supplies to outgoing international tourists are specified as the class of persons entitled to claim refund of applicable State tax paid on inward supplies of such goods, subject to the eligibility and procedural conditions prescribed in the Gujarat Goods and Services Tax Rules. "Outgoing international tourist" means a person not normally resident in India who enters for a stay of not more than six months for legitimate non immigrant purposes.

Tax refund entitlement for airport departure retail outlets permitted subject to procedural conditions for outgoing international tourists.
Retail outlets in the departure area of an international airport beyond immigration making tax free supplies to an outgoing international tourist are specified as a class entitled to claim refund of State tax paid on inward supplies, subject to the conditions in the relevant GST rules; an outgoing international tourist is defined as a person not normally resident in India who stays for not more than six months for legitimate non immigrant purposes.

Tax refund entitlement for airport departure retail outlets supplying tax-free goods to outgoing international tourists, subject to refund conditions.
Specifies retail outlets in the departure area of an international airport beyond immigration counters that supply tax-free goods to an outgoing international tourist as entitled to claim refund of applicable state tax paid on inward supply of such goods, subject to the refund conditions in the goods and services tax rules; defines "outgoing international tourist" as a person not normally resident in India staying not more than six months for legitimate non-immigrant purposes.

Tax-free retail outlets beyond immigration can claim State tax refunds for supplies to outgoing international tourists.
Retail outlets established in the departure area of an international airport beyond immigration that make tax free supplies to departing foreign tourists are specified as entitled to claim refund of applicable State tax paid on inward supplies, subject to meeting the conditions in the GST refund rules. "Outgoing international tourist" is defined as a person not normally resident in India entering for a stay not exceeding six months for legitimate non immigrant purposes.

Annual return deadline extended due to technical issues affecting electronic filings, granting additional time for affected registered taxpayers.
The Order replaces the date in the Explanation to Section 44 of the Karnataka GST Act, 2017, extending the electronic annual return filing deadline to 31st August, 2019, to address technical problems that prevented affected registered persons from filing the annual return for the period 1 July 2017 to 31 March 2018.

Flood cess effective date changed to a later month, deferring implementation under finance bill amendment.
The Government, under sub clause (1) of clause 14 of the Finance Bill, 2019, issued G.O.(P) No.97/2019/TAXES (S.R.O. No. 436/2019) dated 29 June 2019 to amend S.R.O. No. 358/2019 by substituting "1st day of July, 2019" with "1st day of August, 2019" as the date from which the Kerala Flood Cess shall be levied and collected.

Commencement of Kerala Flood Cess postponed; levy and collection to commence from 1st August by government notification.
The Kerala Flood Cess (Second Amendment) Rules, 2019 substitute the previously appointed commencement date "1st day of July, 2019" in rule 1(2) with "1st day of August, 2019", and provide that the amendment shall be called the Kerala Flood Cess (Second Amendment) Rules, 2019 and shall come into force on 1 August 2019.

Tax-free retail refund entitlement for departure-area outlets supplying outgoing international tourists, subject to prescribed rule conditions.
Retail outlets in the departure area of an international airport beyond immigration counters making tax-free supply to an outgoing international tourist are specified as a class entitled to claim refund of applicable State tax paid on inward supplies of such goods, subject to conditions in rule 95A of the Nagaland GST Rules; "outgoing international tourist" means a non-resident visiting India for up to six months for legitimate non-immigrant purposes and the notification takes effect as prescribed.

Due date amendment: GST return deadline deferred for specified notification entries and annexure under state notification.
The State Government amends Notification No. F-A 3-32-2017-1-V-(41) by substituting an earlier date reference with a later date in the Table at serial number 3 (items (ie) and (if), column (5)) and in both occurrences within Annexure IV, exercising powers under specified sections of the Madhya Pradesh Goods and Services Tax Act, 2017.

Corrigendum updates SGST notification to replace 'tax' with 'state tax' and split the rate terminology language.
Corrigendum to a Madhya Pradesh SGST notification directs correction of table entries: replace the word "tax" with "state tax" in a specified table column and replace the textual rate description "eighteen" with "nine+nine", issued as an administrative correction in the name of the Governor.

Special procedure for composition taxpayers: furnish quarterly CMP-08 and annual GSTR-4 to satisfy return compliance requirements.
Notification requires composition taxpayers and those availing a specified departmental notification to file a quarterly self-assessed tax statement in FORM GST CMP-08 by the 18th day of the month succeeding the quarter and an annual return in FORM GSTR-4 by 30th April; filing these forms for periods covered by the benefit is treated as satisfying the statutory return-filing obligations.

Cancellation of Registration: extension allowed to apply for revocation where notice was served by email or portal.
The order acknowledges that electronic service of notices under clause (c) or (d) of section 169 led to cancellations under section 29 where taxpayers could not respond within statutory timelines, and accordingly inserts a proviso in sub section (1) of section 30 permitting affected registered persons served by e mail or via the common portal to file applications for revocation of cancellation of registration by the prescribed extended cut off, thereby mitigating procedural prejudice and preserving the opportunity of being heard.

Composition scheme compliance: new quarterly CMP 08 statement and annual GSTR 4 return obligations after scheme changes.
Amendments require persons whose registration is cancelled and later revoked to file all returns for the cancelled period within thirty days of revocation. Rule 62 now mandates quarterly statements of self-assessed tax in FORM GST CMP-08 by the 18th day following each quarter and an annual return in FORM GSTR-4 by 30th April; CMP-08 discharges tax liability, and specific filing rules apply on withdrawal or cessation of the departmental notification benefit. FORM GST CMP-08 and an additional instruction in FORM GST REG-01 are inserted to record opting for the notification benefit.

Commencement of GST amendment rule: State fixes the operative commencement date for a specified amendment by formal notification.
The State Government, exercising powers under Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017, appoints a day in June 2019 as the date on which the Madhya Pradesh Goods and Services Tax Amendment Rules, 2018 - specifically rule 12 as referenced in the departmental notification - shall come into force, thereby fixing the effective date of that amendment by formal gubernatorial notification.

Refund entitlement for tax-paid inward supplies by airport departure retail outlets serving outgoing international tourists, subject to prescribed conditions.
Retail outlets in the departure area of an international airport, beyond immigration counters, that make tax free supply to an outgoing international tourist are specified as a class entitled to claim refund of applicable central tax paid on inward supply of such goods, subject to the conditions in rule 95A of the Meghalaya Goods and Service Tax Rules, 2017, under the authority of section 55 of the Meghalaya Goods and Services Tax Act, 2017.

Bank account disclosure requirement: registered persons must furnish bank account details within prescribed period for GST compliance.
A new 10A mandates that newly registered persons (except those under rules 12 or 16) furnish bank account details and other required information on the common portal within forty-five days of registration or by the earlier return-due date; non-compliance is added as a violation in rule 21. The Government may prescribe QR codes on invoices and bills of supply by notification. Transfers among major/minor heads within the electronic cash ledger are enabled via FORM GST PMT-09. A new rule 95A allows airport retail outlets beyond immigration to claim refunds of tax paid on inward supplies to outgoing international tourists through FORM GST RFD-10B, subject to conditions and procedural requirements.

Aggregate turnover threshold triggers special GSTR-1 quarterly filing procedure with a specified deadline for the July-September quarter.
Notification prescribes that registered persons meeting an aggregate turnover threshold shall follow a special procedure to furnish details of outward supplies in FORM GSTR-1 under the Odisha GST Rules. For the quarter July-September, 2019 the deadline to furnish FORM GSTR-1 is 31st October, 2019, and the time limit for furnishing the corresponding details or returns for that quarter will be notified subsequently.

Exemption from annual GST return filing for non resident suppliers of online information and database access to unregistered Indian persons.
The notification designates registered persons supplying online information and database access services from outside India to unregistered persons in India as a specified class required to follow a special procedure and provides that those persons shall not be required to furnish the annual return in FORM GSTR 9 and shall not be required to furnish the reconciliation statement in FORM GSTR 9C.

Annual return deadline extension for registered taxpayers due to technical filing difficulties, allowing delayed electronic return submission.
The Order amends the Explanation to Section 44 of the Odisha GST Act to substitute the previously prescribed filing date with a later date, thereby extending the timeframe for electronic submission of the annual return for the specified period. The extension responds to technical difficulties that prevented certain registered persons (excluding Input Service Distributors, specified taxpayers, casual taxable persons and non-resident taxable persons) from furnishing their annual return and permits those affected to file within the substituted deadline.

Exemption from annual GST return filing for registered foreign OIDAR suppliers supplying services to unregistered persons in India.
Registered suppliers of Online Information Database Access and Retrieval (OIDAR) services who supply from outside India to unregistered persons in India are designated to follow a special procedure and are exempted from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C under the relevant Act and rules.