Aggregate turnover threshold triggers quarterly GSTR 1 filing requirement for small taxpayers, with quarterly deadline set and monthly limits to follow.
Notifies registered persons with aggregate turnover up to the small taxpayer threshold in the preceding or current financial year as a class required to follow a special procedure and to furnish details of outward supplies of goods or services in FORM GSTR-1 for the specified quarter, with the quarter's final filing date prescribed and time limits for related monthly returns to be notified subsequently in the Official Gazette.

Extension of time for GST ITC-04 filing: deadline extended to 31 August for job worker consignments July 2017-June 2019.
The notification extends the time limit for furnishing the FORM GST ITC-04 declaration for goods dispatched to or received from a job worker for the period July 2017 to June 2019, and supersedes the earlier notification on the same matter except for actions already completed under that earlier instrument.

GSTR-3B filing deadline: monthly returns must be filed by the 20th succeeding month and paid from electronic ledgers.
Prescribes 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 tax period, and requires registered persons to discharge liabilities shown in that return by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing due date, subject to statutory payment provisions.

Extension of GSTR-1 filing deadline to the eleventh day following each month for eligible high-turnover taxpayers.
Extension of the due date for furnishing FORM GSTR-1 for registered persons above the prescribed turnover threshold: for each month from July to September 2019 the deadline for filing details of outward supplies in FORM GSTR-1 is extended to the eleventh day of the month succeeding the relevant month; time limits for other statutory returns for those months will be notified subsequently.

Due date extension for GSTR-7 returns: filing deadline extended to 31st August to ease TDS return compliance.
Extends the time for furnishing returns in Form GSTR-7 by registered persons required to deduct tax at source under the Karnataka GST Rules, superseding earlier office notifications for the same filing periods, and fixes the final filing deadline as the 31st day of August, 2019.

Bank account disclosure requirement: registrants must furnish bank details promptly to enable portal validation and compliance.
A new bank account disclosure rule requires most newly registered persons to furnish bank account details on the common portal within a short prescribed period from grant of registration or return due date, non-compliance is made a ground for action, and related registration forms are amended to capture bank-account information; concurrently, administrative changes introduce FORM GST PMT-09 for transfers between electronic cash ledger heads and a refund procedure (FORM GST RFD-10B) for airport retail outlets supplying outgoing international tourists, with specified eligibility and filing requirements.

Exemption from annual GST return obligations for non-resident OIDAR suppliers to unregistered Indian recipients under special procedure.
Non-resident suppliers of online information and database access or retrieval services to unregistered persons in India, who are registered under the Act and Rules, are designated as a class permitted 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.

GSTR-1 filing deadline set for small taxpayers under special quarterly procedure; related return timing to be notified later.
Notification under section 148 notifies registered persons below the specified aggregate turnover threshold to follow a special quarterly procedure to furnish details of outward supplies in FORM GSTR-1. It prescribes a specific time period for filing FORM GSTR-1 for the quarter July-September and states that time limits for furnishing returns under the provisions relating to outward supply summary and return filing will be notified subsequently in the Official Gazette.

OIDAR supplier exemption: registered nonresident suppliers relieved from annual return and reconciliation obligations for supplies to unregistered recipients.
Notification under section 148 designates persons registered under section 24 supplying OIDAR services from outside India to unregistered persons in India as a special class and exempts them from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C under section 44 and the corresponding rules.

Extension of e way bill blocking/unblocking commencement deferred to 21 August 2019 by statutory notification amendment.
The Government of Karnataka, exercising powers under Section 164 of the Karnataka GST Act, 2017, amends Notification No. FD 47 CSL 2017 to defer the commencement of the Rule 138E e way bill blocking and unblocking facility by substituting the previously notified date with 21st August, 2019, thereby delaying the operational start of the blocking/unblocking mechanism.

Listing disclosure threshold increased, expanding triggers for approval and enhanced disclosure under the LODR regulatory framework.
Amendment increases the disclosure and approval threshold by substituting the lower percentage in Regulation 23(1A) with a higher percentage, thereby raising the trigger for when enhanced disclosures and governance approvals for related-party transactions are required. The regulation is issued under SEBI's statutory powers and comes into force upon publication in the Official Gazette.

Proper Officer appointment for e commerce operators without physical presence: Assistant Commissioner Krishna Lanka designated for registration and tax collection.
Assistant Commissioner (ST) Krishna Lanka is appointed as the Proper Officer statewide to register e commerce operators lacking physical presence in Andhra Pradesh who intend to register as tax collectors with principal places of business in other states, pursuant to the APGST Rules amendment inserting sub rule 1A to rule 12; this replaces the earlier designation of the Deputy Commissioner (Audit), Vijayawada II, which could not be implemented through GSTN.

Exemption under section 10(6C) - royalty and technical services income from MRMS agreement excluded from foreign company's taxable income.
The Central Government, invoking clause (6C) of section 10 of the Income tax Act, 1961, specifies that income arising to M/s. Rolls Royce Defense Services, Inc. by way of royalty or fees for technical services received under the Mission Ready Management Solutions Agreement dated 14 July 2017 shall not be included in computing the total income of the foreign company to the extent of USD 21,67,317.50.

Tax exemption under Section 10(46) - specified regulatory commission income exempted subject to non commerciality and filing rules.
Notification under Section 10(46) designates Karnataka Electricity Regulatory Commission, Bengaluru as a notified commission for specified income: grants from the State Government; annual fees; tariff application fees; power purchase agreement processing fees; fines and penalties (if levied); miscellaneous receipts such as copying charges, sale of tariff orders and regulations, RTI fees; and interest on those receipts. The notification applies for assessment years 2020-2021 to 2024-2025 and is conditional on no commercial activity, unchanged nature of activities and income, and filing returns per clause (g) of sub section (4C) of section 139.

Common Adjudicating Authority appointment enables transfer of adjudicatory powers to designated DRI officer for specified show-cause notice.
The Principal Director General, Revenue Intelligence appoints the Additional Director General (Adjudication), DRI Mumbai as Common Adjudicating Authority to exercise the powers and discharge duties of the Principal Commissioner/Commissioner of Customs (Nhava Sheva-V) for the show-cause notice issued to M/s Sambhav Rocks India Private Limited and the named individual, limited to the specified notice identified by its file reference and date.

Appointment of Common Adjudicating Authority to exercise adjudication powers for a specified Customs show-cause notice.
Appointment of a Common Adjudicating Authority by the Principal Director General, Revenue Intelligence under clause (a) of section 152 of the Customs Act, 1962, pursuant to existing notifications, to exercise the powers and duties of the originally named adjudicating authority for adjudication of the specified show-cause notice relating to M/s Shree Tools.

Common Adjudicating Authority appointed to centralize adjudication of specified customs show-cause notices and reassign powers.
Appointment of a Common Adjudicating Authority by the Principal Director General, Directorate of Revenue Intelligence, reassigns adjudicatory powers and duties for specified show-cause notices to named officers; the notification lists noticees, show-cause notice references, original adjudicating authorities and the officers appointed to act as the Common Adjudicating Authority to centralize adjudication of those matters.

Common Adjudicating Authority appointed to consolidate customs adjudication for a specified show cause notice.
The Principal Director General of Revenue Intelligence has appointed a named officer as Common Adjudicating Authority to exercise the adjudicatory powers and discharge duties of multiple listed customs adjudicating officers for the adjudication of the specified show cause notice issued to the identified noticees; the designation transfers those functions to the common authority for that matter and is recorded by formal notification and file references.

Return filing deadline amendment revises specified due date references in the notification by administrative substitution.
The State Government amends a prior Finance Department notification by substituting a later ordinal for the earlier ordinal in the Table at serial number 3 (items (ie) and (if)), column (5), and by substituting the same later ordinal at both occurrences in Annexure IV, thereby changing the specified deadline references in those parts of the notification.

Notification amendment postpones earlier GST notification's effective date, substituting the specified date under statutory power.
Amendment substitutes the operative effective date in Notification No.16540-FIN-CT1-TAX-0043/2017/FIN., dated 24 April 2019, by replacing "21st day of June, 2019" with "21st day of August, 2019" under the authority of Section 164, published as S.R.O. No.216/2019 in the Odisha Gazette.