Reverse charge on renting passenger motor vehicles with fuel included shifts tax liability to body corporate recipients.
The amendment places renting of passenger motor vehicles with fuel included under the reverse charge mechanism when supplied to a body corporate in the taxable territory; if the supplier is not a body corporate and does not issue an invoice charging central tax at the prescribed rate, the body corporate recipient is liable to pay tax.

Reverse charge mechanism applies to renting of passenger motor vehicles with fuel included, placing tax liability on the corporate recipient.
Amendment substitutes serial number 15 to notify renting of passenger motor vehicles where fuel cost is included, supplied to a body corporate by any person other than a body corporate who does not issue an invoice charging Union Territory tax; the recipient is any body corporate located in the taxable territory and is subject to tax liability under the reverse charge mechanism.

Lease tax exemption conditions require permitted industrial or financial use and impose joint and several liability for breaches.
Amendment to Notification No.12/2017 revises Serial No. 41 to condition the exemption for long term leases on use for allotted industrial or financial activity and State monitoring; it imposes joint and several liability on the original lessor, original lessee and any subsequent lessee, buyer or owner to pay central tax, interest and penalty if land use conditions are violated, and requires lease or sale agreements to disclose the exemption and bind parties to comply.

Reverse charge on motor vehicle renting with fuel included: recipient corporate entities must pay integrated GST instead of supplier.
Amendment subjects renting of passenger motor vehicles with fuel included, when supplied to a body corporate, to the reverse charge mechanism. If the supplier is not a body corporate and does not issue an invoice charging integrated tax at the rate of 12 per cent to the service recipient, the recipient (a body corporate in the taxable territory) is liable to discharge the tax.

Lease exemption conditions require joint and several liability for change of land use and repayment of UT tax.
Amends the UTGST rate notification by substituting "50" with "20" in the table and replacing the exemption conditions for long term leased plots: plots must be used for the allotted industrial or financial purpose; the State Government shall monitor compliance; the original lessor, original lessee and any subsequent lessee, buyer or owner are jointly and severally liable to pay the Union Territory tax that would have been payable on the upfront lease amount on violation or change of land use, with applicable interest and penalty; agreements must disclose the exemption and parties must undertake compliance. Effective 1 January 2020.

IGST exemption conditions: long term industrial or financial plot leases subject to use obligations and joint tax liability on breach.
Amendment revises the notification's serial 43 entry by substituting a reduced figure in column (3) and replacing column (5) with conditions: leased plots must be used for their allotted industrial or financial purpose; State Governments shall monitor and enforce use; on any violation or change of land use the original lessor, original lessee and any subsequent lessee, buyer or owner are jointly and severally liable to pay the IGST that would have been payable on the upfront long term lease amount with interest and penalty; and all lease, sub lease and sale agreements must disclose the IGST exemption and bind parties to comply.

GST rate amendment adjusts classification and tax rate for specified polyethylene and polypropylene packaging goods.
Amends the Central GST rate notification to omit specified entries from the 6% Schedule II and to insert new entries into the 9% Schedule III for woven and non woven polyethylene or polypropylene bags and sacks (including laminated types) and for flexible intermediate bulk containers, identifying applicable tariff headings; the amendments take effect on the stated commencement date.

UTGST rate change: reclassifies polyethylene and polypropylene bags and flexible bulk containers under amended tax treatment effective January.
The Central Government, acting under the Union Territory Goods and Services Tax Act and the Central Goods and Services Tax Act on Council recommendations, amends Notification No.1/2017 to omit certain entries from the 6% schedule and to insert new entries in the 9% schedule for woven and non-woven polyethylene or polypropylene bags and for flexible intermediate bulk containers; the amendment is effective from 1 January 2020.

GST rate amendment shifts specified polyethylene and polypropylene packaging items into a higher integrated tax rate, effective after notification.
Amendment to the IGST rate notification omits certain entries from the lower-rate schedule and inserts specified packaging items into the higher-rate schedule, identifying woven and non woven bags and sacks of polyethylene or polypropylene strips (whether or not laminated) used for packing goods, and flexible intermediate bulk containers under their tariff headings. The Central Government acts on GST Council recommendations and the changes take effect on the first day of January following the notification.

Annual return filing deadline under GST extended to address technical difficulties for affected registered persons.
The Order amends the Explanation to section 44 of the Central Goods and Services Tax Act to extend the prescribed deadline for electronic furnishing of the annual return, addressing technical problems that prevented certain registered persons from filing the annual return for the period from 1 July 2017 to 31 March 2018 and thereby removing the resulting difficulty in compliance.

Extension of GSTR-7 due date for certain registered taxpayers; new electronic filing deadline applies in specified northeastern states.
Amendment provides that the return in FORM GSTR-7, required to be filed by persons deducting tax at source under section 51 for November 2019 whose principal place of business is in Assam, Manipur or Tripura, shall be furnished electronically through the common portal on or before the 25th December, 2019. The notification is deemed to have come into force from the 10th December, 2019.

Return filing deadline extended for GSTR-3B for registered persons in Assam, Manipur, Meghalaya and Tripura.
A proviso amends the principal notification to require registered persons with principal places of business in Assam, Manipur, Meghalaya or Tripura to furnish their November 2019 FORM GSTR-3B electronically via the common portal by the extended date specified; the amendment is effected under delegated tax-rule powers and is deemed to have retrospective commencement from the notified date.

Extension of GSTR-1 filing deadline for eligible registered persons in specified states to allow delayed November filing.
Inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose principal place of business is in Assam, Manipur or Tripura and who have aggregate turnover of more than 1.5 crore rupees in the preceding or current financial year, in respect of the month of November 2019, and declares the amendment effective from 11th December 2019.

Restrictions on electronic credit ledger use allow tax authorities to block debits where input tax credit appears fraudulent or ineligible.
An amendment lowers the prescribed proportion in rule 36 and adds a new rule empowering a Commissioner-level officer to prohibit debit from the electronic credit ledger where input tax credit is suspected as fraudulently availed or ineligible-including credits based on documents from non-existent suppliers, without receipt of goods or services, where tax charged was not paid, or where required documents are absent-and to restore debits once conditions no longer exist; such restrictions expire after one year. The rules also classify failure to furnish outward supply statements for two tax periods as non-compliance under return-filing provisions.

Late fee waiver for delayed GSTR-1 filings permits compliance relief when eligible returns are filed within the prescribed remedial window.
The notification waives the late fee payable for failure to furnish details of outward supplies in FORM GSTR-1 for periods from July 2017 to November 2019, provided the registered person furnishes the said details in FORM GSTR-1 within the remedial window of 19th December, 2019 to 10th January, 2020; the amendment is effected by inserting a proviso into the principal notification and is deemed effective from 19th December, 2019.

Appointment substitution: replaces a named official in the Union Territory GST notification, effective on publication.
Amends a prior Union Territory GST notification by substituting, in the Table against Sl. Nos. 3 and 4, item (i) with the appointment of Shri Vishnu V Pandit, Additional Commissioner, Central Goods and Services Tax & Central Excise, Vadodara Zone; the substitution is limited to that item and the amendment takes effect upon publication in the Official Gazette.

Furnishing GSTR-3B: November 2019 returns to be filed electronically through the common portal by 23 December 2019.
Requires the return in FORM GSTR-3B for November 2019 to be furnished electronically through the common portal on or before the specified deadline; the amendment is made under delegated statutory powers and is deemed to have come into force from the stated commencement date.

QR code requirement: high-turnover registered persons must issue QR-coded B2C invoices or provide a Dynamic QR alternative.
Registered persons exceeding a high aggregate turnover threshold must issue B2C invoices that carry a Quick Response (QR) code; alternatively, invoices that cross-reference payment via a Dynamic QR code made available through a digital display are deemed to have a QR code. The requirement is notified under the sixth proviso to rule 46 of the CGST Rules and specifies an operative commencement date, with the original notification later superseded by a subsequent notification.

Commencement of rule 46 of CGST Rules notified; provisions appointed to come into force by government action.
Appoints the commencement date for the provisions of rule 46 of the Central Goods and Services Tax Rules, 2017 by exercising powers under rule 5 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019. The Government, on the recommendations of the Council, notifies an appointed date to bring the specified rule into force and cites the parent amendment notification and its Gazette publication as the legislative basis for the appointment.

E-invoice obligation requires large turnover taxpayers to issue electronic invoices for supplies made to registered recipients.
Registered persons whose aggregate turnover in a financial year exceeds the high turnover threshold are required to prepare electronic invoices for supplies of goods or services to other registered persons under sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules; the notification effects commencement and was later superseded by a subsequent notification, thereby altering the regulatory instrument governing the e-invoice classification for large taxpayers.