GSTR-3B filing deadline set for specified quarter; electronic ledger payment required by return due date.
Requires that FORM GSTR-3B for each month of July, August and September 2019 be filed electronically through the common portal on or before the twentieth day of the month following the relevant month, and that tax, interest, penalty, fees or other amounts be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the return filing due date.

Extension of GSTR-1 filing deadline for large taxpayers; monthly return timings for the same period to be separately notified.
The Commissioner, under the second proviso to section 37 read with section 168 of the Nagaland GST Act, extends the time for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover exceeding 1.5 crore rupees, for each month of July 2019 through September 2019, until the eleventh day of the month succeeding such month.

Extension of return filing deadline for GST TDS deductors; Form GSTR-7 monthly submissions moved to a single extended due date.
The Commissioner extends the time for furnishing returns by persons required to deduct tax at source, directing that Form GSTR-7 for the monthly periods from October through July shall be furnished by the extended due date of 31st August, under statutory powers and the State GST Rules, and supercedes earlier notifications while preserving prior acts.

Due date for furnishing Form GSTR-3B set as the twentieth day following the tax month; payment via electronic ledgers required.
For July-September 2019, the return in Form GSTR-3B must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the relevant 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 last date.

Extension of GSTR-1 filing deadline for large registered taxpayers to the eleventh day of the succeeding month.
The Commissioner, on the Council's recommendation and exercising powers under the Goa Goods and Services Tax Act, 2017, extends the time for furnishing outward-supplies details in Form GSTR-1 for registered persons above the aggregate turnover threshold for each month of July to September 2019 until the eleventh day of the month succeeding the relevant month; time limits for related returns under the return-filing provisions for those months will be notified later in the Official Gazette.

Due date for GSTR 1 filings by small taxpayers set for July-September quarter with 31 October filing deadline.
Registered persons with an aggregate turnover not exceeding 1.5 crore rupees must follow a special procedure to furnish details of outward supplies in FORM GSTR-1; for the July-September 2019 quarter those details must be furnished by 31 October 2019, with time limits for returns under section 38(2) and section 39(1) to be notified subsequently.

GSTR-3B filing requirement: electronic submission with tax liabilities discharged via electronic cash or credit ledgers by the due date.
Registered persons must furnish FORM GSTR-3B electronically through the common portal by the twentieth day of the month succeeding each month for July-September 2019, and discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that return filing deadline.

Due date for GSTR-3B returns set: monthly electronic filing required and payment via electronic ledgers by the due date.
The notification prescribes that FORM GSTR-3B returns for July-September 2019 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month, and requires registered persons to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger by that due date.

GSTR-1 filing deadline extended for taxpayers with turnover over threshold; monthly returns now due on the eleventh day after month.
The notification extends the time limit for furnishing FORM GSTR-1 for registered persons above the prescribed aggregate turnover threshold to the eleventh day of the month succeeding each month of July through September 2019 under the Haryana Goods and Services Tax Rules, 2017, and states that time limits for furnishing related details or returns under the Act will be notified subsequently.

Fixation of tariff values establishes administrative valuation benchmarks for specified imported commodities affecting customs assessment.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, amends the principal customs notification by substituting TABLE-1, TABLE-2 and TABLE-3 to fix administrative tariff values for specified imported goods including categories of edible oils, brass scrap, poppy seeds, areca nut, and specified gold and silver entries, thereby establishing valuation benchmarks for customs assessment where relevant concessional entries are availed.

Manipur GST amendments require registered persons to furnish bank account details and enable refunds to airport retail outlets.
Amendments require registered persons (except those under rules 12 or 16) to furnish bank account details on the common portal within forty-five days of registration or by the earlier due date of the section 39 return; non-compliance is made a contravention. The rules also introduce FORM GST PMT-09 to permit transfers between heads of the electronic cash ledger, allow QR codes on tax invoices and bills of supply by notification, and establish rule 95A providing refund procedures for airport retail outlets supplying indigenous goods tax-free to outgoing international tourists.

GSTR-3B due date: returns must be filed electronically by the twentieth day following each month; payments via electronic ledgers.
Returns 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, and tax liabilities declared in the return must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to the statutory payment provisions.

Extension of ITC-04 filing deadline for job-worker consignments permitted under GST procedural authority to allow delayed furnishing.
Extension of time is granted for furnishing the declaration in FORM GST ITC-04 for goods dispatched to, or received from, a job worker for the period July 2017 to June 2019, with the Commissioner extending the filing deadline until 31 August 2019 and superseding the earlier departmental communication of 28 March 2019.

Extension of FORM GST ITC-04 filing deadline: returns for goods moved to/from job workers allowed until 31 August 2019.
Extension of the time limit is granted for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker in respect of the period July 2017 to June 2019, with the due date extended to 31 August 2019; the notification supersedes the earlier notification of 28 March 2019 to the extent inconsistent, without affecting prior actions.

Furnishing bank account details requirement for registered persons tightens compliance and enables electronic refund and payment processes.
Amendments require registered persons (except certain classes) to furnish bank account details on the common portal within forty five days of registration or before the first return due; non-compliance is a ground for cancellation. Government may prescribe QR codes on tax invoices and bills of supply. Kerala Flood Cess is excluded from GST valuation. Payment terminology is standardized to "payment order," a new FORM GST PMT-09 enables transfer between electronic cash ledger heads, and duty free/paid retail outlets at international airport departure areas may claim refunds under FORM GST RFD 10B subject to specified conditions.

Bank account furnishing requirement: registered persons must upload bank details on the GST portal to enable compliance and refunds.
The amendment inserts a mandatory bank account declaration requirement for newly registered persons to furnish bank details on the common portal, makes non-compliance a ground for action, substitutes "payment order" for "payment advice" in refund and disbursement rules, permits transfers between heads in the electronic cash ledger via FORM GST PMT-09, establishes a refund mechanism for airport retail outlets (FORM GST RFD-10B), extends anti profiteering investigation and determination timelines and clarifies valuation treatment excluding Kerala Flood Cess and optional QR code requirements on invoices.

Bank account furnishing requirement for new GST registrants-non-compliance added as actionable and forms updated.
The amendment inserts rule 10A requiring most newly registered persons to furnish bank account details on the common portal within a prescribed period, adds non-compliance as a ground for action, deems Kerala Flood Cess excluded from taxable value under rule 32A, permits QR code requirements for invoices by notification, replaces "payment advice" terminology with "payment order", enables intra-electronic-ledger transfers via FORM GST PMT-09, establishes refund procedure for airport retail outlets in rule 95A and revises multiple forms and timelines accordingly.

Exemption from annual GST return for non resident suppliers of online database services to unregistered persons in India.
Non resident suppliers of online information and database access or retrieval services to unregistered persons in India, registered under section 24 read with rule 14, are exempted from furnishing the annual return in FORM GSTR 9 and the reconciliation statement in FORM GSTR 9C under section 44 read with rule 80 by notification issued under section 148 of the Gujarat GST Act.

OIDAR supplier exemption: non-resident suppliers to unregistered Indian persons relieved from annual return and reconciliation filing.
Suppliers located outside India registered under the GST registration provision for non-resident suppliers who supply OIDAR services to persons in India other than registered persons are exempted by notification from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C.

Exemption for OIDAR services suppliers - annual return and reconciliation statement obligations not required for specified nonresident suppliers.
Suppliers of online information and database access or retrieval services supplied from a place outside India to unregistered persons in India are notified as a class of registered persons supplying OIDAR services. Those notified persons are exempted from furnishing the annual return in Form GSTR-9 and the reconciliation statement in Form GSTR-9C under the Central Goods and Services Tax Act and Rules.