Extension of GSTR-1 due date for high turnover registered persons to the month following deadline for a specified quarter.
Extends the deadline for furnishing FORM GSTR-1 for registered persons above the prescribed aggregate turnover threshold for July-September 2019 to the eleventh day of the month following each month; issued under the proviso to section 37 and the Act's notification powers, with time limits for related returns to be notified later in the Official Gazette.

GSTR-3B filing deadline set: monthly returns must be filed electronically and liabilities paid via e ledgers by the filing deadline.
The notification specifies that FORM GSTR-3B for July-September 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the relevant month. It further requires registered persons filing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than that filing deadline, subject to the Act's payment provisions.

Due date for GSTR-3B set as the twentieth day succeeding the tax month; payment via electronic ledgers required.
Specifies that FORM GSTR-3B for July-September 2019 must be furnished electronically on the common portal on or before the twentieth day of the month following the relevant month, and requires registered persons to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that due date, subject to the Act's payment provisions.

GSTR-3B filing deadline set for the month following each return, requiring ledger debit for tax payment.
Requires electronic furnishing of FORM GSTR-3B through the common portal on or before the twentieth day of the month succeeding each relevant month, and mandates that registered persons discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to the statutory provisions governing payment.

Due date for GSTR-3B filing set monthly with specified extended deadlines for certain districts and Jammu and Kashmir.
Specifies that FORM GSTR-3B for July-September 2019 is to be furnished electronically through the common portal ordinarily on or before the twentieth day of the month succeeding the relevant month, with specified extended deadlines for July 2019 and for registered persons in listed districts and States including Jammu and Kashmir as modified by later notifications. It also mandates that registered persons discharge their tax liability by debiting the electronic cash or credit ledger no later than the last date for furnishing the return.

GSTR-1 filing deadline extended for certain high-turnover taxpayers to the next month's fixed due date.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover exceeding more than 1.5 crore rupees for each month from July 2019 to September 2019 until the eleventh day of the month succeeding such month, under the second proviso to sub-section (1) of section 37 read with section 168 of the West Bengal Goods and Services Tax Act, 2017; time limits under sections 38(2) and 39(1) for the same months shall be notified subsequently.

Extension of GSTR-1 filing deadline for large registered persons; returns may be furnished by the eleventh day after each month.
Due date for furnishing outward supplies in FORM GSTR-1 for registered persons above the aggregate turnover threshold for July-September 2019 is extended so that each month's GSTR-1 may be filed by the eleventh day of the month following the relevant month; a separate provision sets an alternative later deadline for persons with principal place of business in the erstwhile State of Jammu and Kashmir; timelines for other return filings for those months will be notified later.

GSTR-1 filing deadline extended to the eleventh day following each month for eligible high-turnover registered persons.
Extension of time for furnishing FORM GSTR-1 is prescribed for registered persons whose aggregate turnover exceeds the prescribed threshold, covering July to September 2019; the deadline to furnish details of outward supplies in FORM GSTR-1 for each of those months is extended till the eleventh day of the month succeeding such month. Time limits for furnishing details or return under sub section (2) of section 38 and sub section (1) of section 39 for the same months will be notified subsequently in the Official Gazette.

Quarterly GSTR-1 filing for small taxpayers set with a specified deadline and deferred return timelines to be notified.
Notification requires registered persons below the small taxpayer turnover threshold to follow a special quarterly procedure and to furnish outward supply details in FORM GSTR 1 for the quarter July-September 2019 by the specified deadline; statutory time limits for related return filings for the months in that quarter will be notified later.

Due date for GSTR-1 set for certain small registered persons for July-September quarter, filing required by end October.
Designates a class of registered persons with aggregate turnover up to the notified threshold to furnish outward-supply details in FORM GSTR-1 for July-September, 2019 and prescribes the filing deadline as 31st October, 2019 for that quarter; further states that time limits for furnishing details or returns under section 38(2) and section 39(1) for July-September, 2019 will be notified later in the Official Gazette.

GSTR-1 filing deadline established for eligible small taxpayers to submit quarterly outward-supply details under special procedure.
Registered persons with aggregate turnover up to 1.5 crore must furnish outward supply details in FORM GSTR 1 for July-September, 2019 by 31 October, 2019; a substituted proviso extends the filing time for taxpayers with principal places of business in the erstwhile State of Jammu and Kashmir until 24 March, 2020. Time limits for returns under section 38(2) and section 39(1) for July-September, 2019 will be notified later.

GSTR-3B filing deadline: monthly returns and related tax payments must be made by the prescribed monthly deadline via electronic ledgers.
The notification prescribes that FORM GSTR-3B returns must be furnished electronically through the common portal by the twentieth day of the month following each tax period, and that registered persons must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger no later than that last date.

Extension of Form GSTR-7 filing deadline for TDS deductors granted, permitting late submission without earlier notifications' effect.
The Commissioner extends the time limit for furnishing returns in FORM GSTR-7 by registered persons required to deduct tax at source, covering the periods October 2018 through July 2019, and supersedes prior departmental notifications on the matter while preserving actions or omissions prior to supersession.

TDS return extension in FORM GSTR-7 granted, with later electronic filing deadlines for specified districts and territories.
The Commissioner extends the time for furnishing returns in FORM GSTR-7 by persons required to deduct tax at source under the Act, superseding earlier notifications and prescribing later electronic filing dates. The extension applies under sub section (3) of section 39 read with rule 66 of the Central Goods and Services Tax Rules, with additional provisos prescribing differentiated deadlines for specified districts, States and Union territories and with subsequent insertions and substitutions amending months and last filing dates.

Extension of GSTR-1 due date for certain registered persons: monthly filing now due on the eleventh day of the next month.
The Commissioner extends the due date for furnishing details of outward supplies in Form GSTR-1 for registered persons above the aggregate turnover threshold, so that for each month from July to September, 2019 the return is due on the eleventh day of the month succeeding that month; time limits under the provisions relating to reconciliation and return filing for the same months will be notified later.

Composition scheme return filing requires quarterly CMP-08 and annual GSTR-4 submissions; filings deemed to satisfy return and payment obligations.
Registered persons under the composition scheme or covered by the specified rate notification must furnish FORM GST CMP-08 quarterly, by the 18th day of the month following the quarter, and must file FORM GSTR-4 annually by the 30th day of April; furnishing these forms is deemed to have complied with the provisions of section 37 and section 39 for the periods covered.

Bank account reporting requirement compels registered persons to furnish bank details on the common portal or face compliance consequences.
A new mandatory bank account reporting obligation requires most newly registered persons to furnish bank account details on the common portal within a short prescribed period or by the earlier of that period and the first return due date, with non-compliance constituting a rule violation; parallel form amendments capture bank-account data. The rules clarify valuation excluding Kerala Flood Cess, permit QR code requirements on invoices and bills of supply, authorize inter-head transfers in the electronic cash ledger via FORM GST PMT-09, replace "payment advice" with "payment order" for disbursements, create a refund mechanism for airport retail outlets under FORM GST RFD-10B, and adjust anti-profiteering timelines and investigatory powers.

Exemption for OIDAR service suppliers: relief from filing annual return and reconciliation statement under GST rules.
Persons registered under section 24 read with rule 14 supplying Online Information and Database Access or Retrieval (OIDAR) services from outside India to an unregistered person in India are notified as a special class and are exempted from furnishing the annual return in Form GSTR-9 and the reconciliation statement in Form GSTR-9C under the relevant provisions of the Arunachal Pradesh GST Act and Rules.

Return filing obligation: electronic GSTR-3B submission requires ledger debit to discharge tax liability by the due date.
The return in FORM GSTR-3B for the stated months must be furnished electronically through the common portal by the twentieth day of the succeeding month. Registered persons furnishing this return must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the last date for furnishing the return, subject to statutory payment provisions.

Extension of GSTR-1 filing deadline for high-turnover taxpayers: returns for July-September now due by the 11th following month.
Extends the time limit for furnishing details of outward supplies in Form GSTR-1 for each of the months July 2019 to September 2019 by registered persons with aggregate turnover above the prescribed threshold, until the eleventh day of the month succeeding each relevant month; time limits for furnishing related details or returns under the Act will be notified subsequently in the Official Gazette.