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 making tax free supplies to outgoing international tourists are specified as entitled to claim refund of State tax paid on inward supplies of such goods, subject to the conditions in rule 95A of the Chhattisgarh GST Rules, 2017; "outgoing international tourist" is defined as a person not normally resident in India staying not more than six months for legitimate non immigrant purposes.

Tax refund entitlement for airport departure retail outlets supplying goods tax free to outgoing international tourists, subject to prescribed conditions.
Entitles retail outlets in the departure area of an international airport beyond immigration counters, making tax free supplies to outgoing international tourists, to claim refund of applicable State tax paid on inward supplies, subject to conditions in rule 95A of the Arunachal Pradesh 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.

Quarterly GSTR-1 filing deadline set for small taxpayers; GSTR-1 for the July-September quarter payable by the prescribed due date.
Designates registered persons below the turnover threshold as a class required to furnish outward supply details in FORM GSTR-1 for July-September 2019 and sets 31 October 2019 as the due date for that quarterly GSTR-1; further provides that time limits for furnishing related monthly return details for July-September 2019 will be notified later in the Official Gazette.

Integrated GST exemption for airport duty-free retail sales to departing international tourists, removing IGST on qualifying supplies.
Exempts from integrated tax any supply of goods by a retail outlet located in the departure area of an international airport beyond immigration counters to an outgoing international tourist, removing the integrated tax leviable under section 5 of the Integrated Goods and Services Tax Act. "Outgoing international tourist" is defined as a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes. The notification specifies its territorial and transactional scope and states its commencement date.

Tax-free retail refunds entitlement for departure-area airport outlets permits refund of union territory tax on inward supplies.
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 union territory tax paid on inward supplies, subject to the conditions in rule 95A of the Central Goods and Services Tax Rules, 2017; "outgoing international tourist" means a non-resident staying not more than six months for legitimate non-immigrant purposes.

Tax refund entitlement for airport duty free retailers limited by rule 95A and definition of outgoing international tourist.
Retail outlets in the departure area of an international airport beyond immigration counters that make tax free supplies to an outgoing international tourist are specified as entitled to claim refund of central tax paid on inward supplies, subject to the conditions in rule 95A of the Central Goods and Services Tax Rules, 2017; an outgoing international tourist is defined as a non resident entering for a stay not exceeding six months for legitimate non immigrant purposes.

Tax-free retail outlets entitled to IGST refund for goods sold to outgoing international tourists, subject to prescribed conditions.
Specifies retail outlets in the international airport departure area beyond immigration that supply goods tax free to outgoing international tourists as entitled to claim refund of applicable integrated tax paid on inward supply of those goods, subject to the conditions in the Central Goods and Services Tax Rules and the prescribed procedural and documentary requirements. "Outgoing international tourist" is defined as a person not normally resident in India entering for a short non immigrant stay.

Compensation cess exemption for airport duty free sales to outgoing international tourists removes cess liability on eligible supplies.
Exempts from the goods and services tax compensation cess any supply of goods by a retail outlet in the departure area of an international airport beyond immigration counters when supplied to an outgoing international tourist, defined as a non resident person visiting for up to six months for legitimate non immigrant purposes; the exemption is effected under the Compensation to States Act and the Central GST Act and operates from the notified commencement date.

Notification date amendment: implementation deadline under GST notification rescheduled, with substituted effective commencement specified provision
An executive amendment substitutes the previously specified commencement date in S.O. No.213 (published 08 May 2019) with the words "21st day of August, 2019" under the powers of section 164 of the Bihar GST Act. The notification further declares that it shall come into force with effect from 21 June, 2019 and includes the administrative file reference and authorising signature.

Rescission of Notification: Tamil Nadu GST notification withdrawn, with retrospective effect from 1 June 2019.
The Commissioner, under the Tamil Nadu Goods and Services Tax Act, rescinds Notification No.10/2018, subject to a savings provision preserving things done or omitted before rescission, and declares the rescission to have effect from 1 June 2019.

GSTR-3B filing deadline requires taxes and related liabilities be settled via electronic ledgers by the return due date.
Returns in FORM GSTR-3B must be filed electronically through the common portal by the twentieth day of the month following the tax period. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the last date for furnishing the return, subject to statutory payment provisions.

Extension of GST return filing deadlines for specified registrants enables postponed submission of outward-supply details.
Extension of time is granted for furnishing details of outward supplies in Form GSTR-1 by registered persons with aggregate turnover above the statutory threshold for the months of July-September 2019, with the due date moved to the eleventh day of the month following each relevant month; timelines for related returns will be notified subsequently in the Official Gazette.

Annual return filing deadline extended for registered taxpayers due to GST technical difficulties, permitting delayed electronic submission.
The Order extends the statutory deadline for furnishing the annual return electronically by substituting the earlier prescribed date in the Explanation to the annual-return provision with a later date, addressing inability of certain registered persons (excluding Input Service Distributors, specified reverse-charge payers, casual taxable persons and non-resident taxable persons) to file the annual return electronically due to technical problems and thereby removing difficulties in giving effect to the filing obligation.

Annual return filing deadline extended to accommodate electronic filing difficulties for affected registered persons.
The Order amends the Explanation to the statutory annual-return provision by substituting the previously specified cutoff date with a later date to accommodate registered persons who could not furnish the annual return electronically for the period 1 July, 2017 to 31 March, 2018 due to technical problems, applying to those ordinarily required to file electronically and excluding categories already excluded by the provision.

Annual return deadline extended for affected taxpayers due to technical difficulties, altering prescribed filing date.
The Order extends the prescribed filing date for the annual return under the West Bengal Goods and Services Tax Act, 2017 due to technical problems that prevented electronic submission for the period 1 July 2017 to 31 March 2018, and amends the Explanation to section 44 by substituting the originally specified date with a later prescribed date to remove the difficulty for affected registered persons.

Annual return deadline extended to allow registered persons additional time to file due to technical issues.
The Order extends the deadline in the Explanation to the annual return provision for registered persons who could not furnish the 2017-2018 annual return electronically due to technical problems by substituting the earlier prescribed date with a later date, thereby providing additional time to affected registered persons to comply.

Annual return deadline extension under GST allows registered taxpayers later filing due to technical difficulties.
Extension of the filing deadline for the annual return under section 44 is provided to address technical problems preventing electronic submission by registered persons (excluding specified categories). The Order amends the Explanation to section 44 by substituting the earlier final filing date with a later date, thereby administratively extending the period for compliance with the electronic annual return requirement for the affected period.

Extension of annual GST return deadline to accommodate technical filing difficulties and permit delayed submission.
The Order amends the Explanation to section 44 of the Manipur GST Act by substituting the earlier prescribed deadline with a later date, thereby extending the time for specified registered persons to furnish the annual return electronically. The amendment is effected under the power to remove difficulties and responds to technical problems that prevented timely electronic filing.

Extension of annual GST return deadline to accommodate technical difficulties, allowing delayed electronic filing without penalty.
The Order extends the prescribed date in the Explanation to the Act's annual return provision, recognising technical difficulties that prevented registered persons from electronically furnishing the annual return for the period 1st July, 2017 to 31st March, 2018, and substitutes "30th June, 2019" with "31st August, 2019" to remove those difficulties.

GSTR-3B filing due date and tax payment timing fixed for July to September 2019 returns under GST
The return in FORM GSTR-3B for July 2019 to September 2019 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month. Every registered person furnishing the return must, subject to section 49, discharge liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger by that same prescribed date.