GSTR-1 filing deadline extended for higher-turnover taxpayers, with monthly due dates shifted to the eleventh day of the succeeding month.
The time limit for furnishing the details of outward supplies in FORM GSTR-1 is extended for registered persons having an aggregate turnover of more than 1.5 crore rupees for July 2019 to September 2019, with the due date set as the eleventh day of the succeeding month. The corresponding time limit for furnishing the return or details under the related provisions for the same period is to be notified separately in the Official Gazette.

Annual return deadline extension granted for registered taxpayers to remedy technical filing difficulties and enable electronic compliance.
Extension of the statutory deadline in the Explanation to section 44 of the Tamil Nadu GST Act is provided to remedy technical problems that prevented certain registered persons (excluding specified categories) from electronically furnishing the annual return for the relevant period; the Governor, under section 172, substitutes the earlier cut-off date with a later one to enable compliance.

Furnishing of bank account details required post-registration, with portal submission and compliance consequences for registrants.
The amendment inserts a rule requiring registered persons, after registration and GSTIN allocation, to furnish bank account details and any other prescribed information on the common portal within the stipulated period, with violation treated as a contravention; registration forms are revised to capture multiple bank accounts. It also enables QR code specification on invoices, provides that Kerala Flood Cess is excluded from deemed value, introduces FORM GST PMT-09 for transfers within the electronic cash ledger, revises refund payment terminology to "payment order", and creates a refund mechanism for retail outlets in international airport departure areas via FORM GST RFD-10B.

Exemption from annual return and reconciliation statement filings for OIDAR suppliers supplying from outside India to unregistered persons.
Notification exempts suppliers of online information and database access or retrieval services (OIDAR) who supply from outside India to persons in India who are not registered taxpayers from furnishing the annual return in FORM GSTR-9 and from furnishing the reconciliation statement in FORM GSTR-9C under the Tamil Nadu GST rules and Act, thereby creating a special procedural dispensation for that class of registered persons.

Quarterly GSTR-1 filing extension for small taxpayers allows quarterly outward supply reporting under a special procedure.
Notification requires registered persons below the specified aggregate turnover threshold to follow a special procedure and furnish details of outward supplies in FORM GSTR-1 on a quarterly basis for the July-September quarter, with the time period for submission set in the Table; separate time limits for related returns will be notified subsequently in the Official Gazette.

Kerala GST rules require bank account disclosure, exclude flood cess from taxable value, add QR codes, and enable duty free refunds.
Registered persons (except specified classes) must furnish bank account details on the common portal within forty five days of registration or by the earlier return due date; failure is an actionable contravention. The value of supplies subject to Kerala Flood Cess is determined under section 15 but excludes the cess. Government may require QR codes on tax invoices and bills of supply. New procedural forms and provisions permit electronic cash ledger transfers (FORM GST PMT 09), replace "payment advice" with "payment order," and establish refund procedures for airport retail outlets via FORM GST RFD 10B.

Exemption from annual return and reconciliation filing for non-resident suppliers of online information and database access services.
Exempts registered persons supplying online information and database access or retrieval services from a place outside India to unregistered recipients in India from furnishing the annual return and the reconciliation statement, while subjecting them to a specified special procedure under the State GST framework.

Quarterly GSTR-1 filing required for small taxpayers, with a set deadline for the quarter and return timelines to be notified.
Notification requires registered persons below the small taxpayer turnover threshold to furnish details of outward supplies in FORM GSTR-1 quarterly; for the July-September 2019 quarter the deadline for furnishing FORM GSTR-1 is set at the end of October 2019, and time limits for furnishing related details or returns for the months within that quarter will be notified subsequently.

Due date for furnishing Form GSTR-3B set as the twentieth day of the succeeding month; payment via electronic ledgers required.
Prescribes the due date for furnishing Form GSTR-3B for specified months as the twentieth day of the succeeding month, to be submitted electronically through the common portal, and requires discharge of tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than that last date.

GSTR-1 filing deadline extended to the eleventh day for large registered taxpayers for the July-September period.
Extension of the due date for furnishing FORM GSTR-1 is prescribed for registered persons above the aggregate turnover threshold for each month of July 2019 through September 2019, permitting submission of outward-supply details until the eleventh day of the month following each month; time limits for furnishing related details or returns under other statutory provisions will be notified subsequently in the Official Gazette.

Annual return deadline extension allows affected taxpayers more time to file annual GST returns after technical difficulties.
The Order extends the statutory deadline for furnishing annual GST returns electronically for eligible registered persons due to technical problems affecting filings for the transitional period covering 1 July 2017-31 March 2018. It amends the Explanation to the annual-return provision by substituting the earlier prescribed cut-off date with a later date, thereby providing additional time for compliance and removing difficulties arising from electronic filing failures.

Bank account disclosure requirement: registered persons must furnish bank details on the GST portal or face compliance consequences.
A new rule mandates registered persons (with specified exceptions) to furnish bank account details on the common portal within the prescribed period from registration or earlier return due date, with failure treated as a rule violation; rules also introduce FORM GST PMT-09 to transfer amounts among electronic cash ledger heads, substitute "payment order" for "payment advice" across refund procedures, revise and insert multiple forms (including GSTR-4, GSTR-9, RFD-10B, PMT-09, DRC-03) and establish a refund regime for retail outlets in airport departure areas supplying eligible outgoing international tourists.

Exemption from annual and reconciliation returns for foreign OIDAR suppliers to unregistered Indian recipients under prescribed procedure.
Exemption is provided for registered non-resident suppliers of online information and database access or retrieval services supplied from outside India to unregistered recipients in India: such suppliers shall follow a special procedure and are not required to furnish the prescribed annual return or the prescribed reconciliation statement under the statutory annual return and reconciliation obligations.

Quarterly GSTR-1 filing requirement for smaller taxpayers: July-September returns to be submitted by end October, notification issued.
Notification requires registered persons below the prescribed aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 under the Rajasthan GST Rules on a quarterly basis. For the quarter July-September 2019, the time limit to furnish FORM GSTR-1 is fixed as 31st October, 2019, and the time limits for furnishing monthly details or returns for July-September 2019 will be notified later in the Official Gazette.

Bank account disclosure requirement for newly registered GST taxpayers; non-compliance treated as a rule violation and affects compliance obligations.
The amendment inserts a requirement that most newly registered persons must furnish bank account details on the common portal within a prescribed period after registration or the first return due, adds violation of that requirement as a rule breach, permits notification to require QR codes on invoices and bills of supply, excludes Kerala Flood Cess from GST valuation where applicable, enables transfer between electronic cash ledger heads via FORM GST PMT-09, replaces "payment advice" with "payment order" for refunds, and creates a refund route for airport retail outlets via FORM GST RFD-10B with specified documentary conditions.

Exemption from annual return and reconciliation statement for non resident suppliers of OIDAR services to unregistered Indian recipients.
Non resident suppliers of online information and database access or retrieval services to unregistered persons in India, who are registered under the applicable registration provisions and rules, are designated a special class and shall not be required to furnish the annual return in the prescribed annual return form nor the reconciliation statement in the prescribed reconciliation form under the State GST law and rules.

FORM GSTR-3B due date: returns and tax discharge required by the twentieth day of the succeeding month.
Specifies that FORM GSTR-3B for July to September 2019 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month, and that tax, interest, penalty, fees or other amounts shown in FORM GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing deadline.

Extension of GSTR-1 filing deadline: monthly filers with higher turnover get extension to the eleventh day.
The Government extends the time for furnishing details in FORM GSTR-1 by registered persons with aggregate turnover exceeding 1.5 crore rupees for each month of July to September 2019 until the eleventh day of the month succeeding the relevant month. Time limits for furnishing details or returns under the provisions governing reconciliation and return filing for those months will be notified subsequently.

Quarterly GSTR-1 filing deadline set for small taxpayers; returns for July-September must be furnished by the notified date.
Registered persons with aggregate turnover up to the specified threshold in the preceding or current financial year are required to follow a special procedure and furnish details of outward supplies in FORM GSTR-1 under the Meghalaya GST Rules for the quarter July-September 2019. The notification sets the time period to furnish FORM GSTR-1 for that quarter as 31st October, 2019 and states that time limits for furnishing related monthly details or returns for July-September 2019 will be notified subsequently.

Extension of time for FORM GST ITC-04 submissions for job worker consignments to a new deadline.
Extension of the statutory deadline is granted for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker covering July 2017 to June 2019; the Commissioner supersedes the earlier March 2019 notification and sets a further deadline for submission, preserving actions or omissions completed prior to the supersession.