Exemption from reconciliation statement for qualifying foreign airlines; submit CA authenticated receipts and payments statement per GSTIN annually.
Specified foreign airlines registered under the Companies Act and compliant with foreign company registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead, for each GSTIN they must submit a statement of receipts and payments for the financial year relating to Indian business operations, authenticated by a practicing Chartered Accountant or firm/LLP of practicing Chartered Accountants in India, by the thirtieth day of September of the year succeeding the financial year.

Preferential issue exemption removes open offer obligation when the issue complies with regulation 164A, subject to pricing rules.
The amendment to regulation 10 inserts a new sub-regulation granting an exemption from the obligation to make an open offer under regulation 3(1) and regulation 4 for any acquisition of shares, voting rights or control effected by a preferential issue that complies with regulation 164A of the ICDR Regulations, 2018. The exemption also applies to target companies with infrequently traded shares that meet sub-regulations (2)-(8) of regulation 164A, with pricing for such shares governed by regulation 165 of the ICDR Regulations, 2018.

Pricing in preferential issue sets a VWAP based floor and adds eligibility, monitoring, lock in and certification obligations.
Regulation 164A mandates that preferential allotments for frequently traded shares in companies with stressed assets be priced at not less than the average weekly high low VWAP over the two weeks preceding the relevant date. Allotment is allowed only if the issuer meets any two of three stress indicators (continuing payment default of specified debts, an inter creditor agreement under the RBI framework, or a downgrade to default). The rule requires non promoter allottees subject to exclusion categories, shareholder voting thresholds, prohibition on using proceeds to repay promoter loans, external monitoring of proceeds with quarterly reporting, audit committee oversight, a lock in on allotted shares, and certification by the statutory auditor and audit committee at notice and allotment.

E-way bill validity extension: bills generated on/before 24 March and expiring on/after 20 March extended to 30 June.
Where an e-way bill generated under rule 138 on or before 24 March 2020 and whose validity expired on or after 20 March 2020, the validity period of such e-way bill shall be deemed extended until 30 June 2020 by substitution of the proviso in the earlier notification.

Extension of refund-order timeframes: deadline deferred until after taxpayer reply or a later fixed date.
Where a notice has been issued rejecting a refund claim in whole or in part and the deadline to issue the corresponding order fell between 20 March 2020 and 29 June 2020, the time for issuance is extended to fifteen days after receipt of the registered person's reply to the notice or until 30 June 2020, whichever is later; the extension is effective from 20 March 2020.

E-way bill validity extension declared, affected bills deemed valid until a specified later date to address expired validity.
Where an e-way bill generated under the Odisha GST Rules on or before 24 March 2020 expires between 20 March 2020 and 15 April 2020, the period of validity of that e-way bill is deemed extended until 31 May 2020, by way of a proviso inserted into the earlier Finance Department notification.

Extension of compliance deadlines under GST to accommodate pandemic-related delay, with specified exceptions and e way bill adjustments.
Where any time limit for completion or compliance under the Odisha GST Act falls between 20 March 2020 and 29 June 2020 and was not met, the time limit is extended to 30 June 2020 covering authorities' actions and taxpayer filings; exceptions exclude specified chapters, listed sections and rules, and section 68 insofar as e-way bills. E-way bills whose validity expired between 20 March 2020 and 15 April 2020 are deemed extended to 30 April 2020. The notification is effective from 20 March 2020.

E-way bill validity extension applies to bills generated before the lockdown whose validity expired during the specified period.
The proviso to the departmental notification is substituted to deem the validity of e-way bills generated on or before the specified cutoff, whose validity expired on or after the specified trigger date, extended until the specified extended date, thereby amending the earlier proviso in the prior notification.

Extension of time limit for issuance of refund orders after notice; deadline now later of reply-plus-15 days or end-June.
Where a notice has been issued for rejection of a refund claim and the time limit for issuance of the order falls between 20 March 2020 and 29 June 2020, the time limit is extended to the later of fifteen days after receipt of the registered person's reply or 30 June 2020; the notification is effective from 20 March 2020 and proceeds under the Act's enabling provision.

Commencement date declared for Bihar GST Fifth Amendment Rules; provisions made operative under statutory enabling power.
The Governor, exercising the power under Section 164 of the Bihar Goods and Services Tax Act, 2017 read with rule 3 of the Bihar Goods and Services Tax (Fifth Amendment) Rules, 2020, appoints the date from which the provisions of those amendment rules shall come into force; the amendment rules were made by Commercial Taxes Department notification S.O. 125 and the present order is issued as S.O. 130 with the stated file citation.

GST annual return filing time extended for the financial year 2018-2019 under the Uttar Pradesh tax framework.
The Commissioner of Commercial Tax, Uttar Pradesh, extended the time limit for furnishing the annual return electronically through the common portal for the financial year 2018-2019 till September 2020 under section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with rule 80 of the Uttar Pradesh Goods and Services Tax Rules, 2017. The notification also superseded Notification No. 1004 dated 24 March 2020, subject to things done or omitted to be done before such supersession.

QR code requirement for high-turnover registered persons: B2C invoices must include QR or dynamic QR cross-reference.
Registered persons whose aggregate turnover in a financial year exceeds the prescribed threshold must issue B2C invoices containing a Quick Response (QR) code. Alternatively, where a Dynamic QR code is provided via digital display and the invoice contains a cross-reference to payment effected through that Dynamic QR code, the invoice is deemed to have a QR code. The requirement is issued under the proviso to the relevant rule of the Telangana Goods and Services Tax Rules, 2017 and made effective from the notified fiscal period.

Commencement of Rule 46 proviso: provisions to come into force from appointed date under the Fourth Amendment.
Appoints 1 April 2020 as the date from which the provisions of the Sixth proviso to Rule 46 of the Telangana Goods and Services Tax Rules, 2017 shall come into force, made under rule 5 of the Telangana Goods and Services Tax (Fourth Amendment) Rules, 2019, following the Council's recommendation and ordered for publication in the Telangana Gazette.

E-invoice requirement for specified high-turnover registered persons to issue invoices for supplies to registered recipients.
Registered persons whose aggregate turnover in a financial year exceeds the prescribed high-turnover threshold are notified as a class required to prepare invoices in accordance with sub rule (4) of rule 48 of the Goods and Services Tax Rules, 2017, for supply of goods or services or both to a registered person; the notification takes effect from 1 April 2020.

E-invoice Portal Notification designates GST e invoice websites for mandatory electronic invoice preparation, operated by the GSTN.
The State Government notifies specific websites managed by the Goods and Services Tax Network as the Common GST Electronic Portals for preparation of e invoices, establishing these named GSTN operated websites as the prescribed means for invoice preparation under the applicable GST rules and fixing the commencement of their designation.

Electronic credit ledger restrictions introduced to block fraudulent input tax credit and allow conditional restoration upon verification.
The amendment reduces the percentage in rule 36(4) from twenty to ten per cent effective 1 January 2020; mandates specified persons to issue invoices by uploading particulars in FORM GST INV-01 and obtaining an Invoice Reference Number on the Common GST Electronic Portal, otherwise such documents will not be treated as invoices; inserts rule 86A authorising the Commissioner or an authorised officer to disallow debits from the electronic credit ledger where input tax credit appears fraudulently availed or ineligible, with restrictions removable upon satisfaction and ceasing after one year; and adds non furnishing of outward supplies for two months or quarters to rule 138E.

E way bill validity extension: bills generated on or before the March cut off with expired validity extended until end of June.
The notification amends an earlier GST notification to provide that where an e-way bill was generated on or before 24 March 2020 and its validity expired on or after 20 March 2020, the validity of that e-way bill is deemed extended until 30 June 2020; the amendment takes effect from 31 May 2020.

Time limit extension for issuing orders on refund-rejection notices extended to 15 days after reply or later.
Where a notice proposing rejection of a refund claim has been issued and the period for issuing the order under section 54 would expire during the pandemic window, the deadline for issuance is extended to fifteen days after receipt of the registered person's reply to the notice or to the prescribed cutoff date, whichever is later, thereby preserving adjudicatory timeframes affected by the pandemic.

Nil return filing by SMS authorized for GSTR-3B, enabling taxpayers to furnish nil GST returns via SMS.
The Government, invoking executive power under the Maharashtra GST framework and an amendment to the rules, appoints the 8th day of June, 2020 as the date from which the provision permitting taxpayers to furnish a nil return in FORM GSTR-3B by SMS shall come into force, thereby operationalising the SMS-based mechanism for nil return compliance under the State GST regime.

Export controls on Personal Protection Equipment impose prohibitions and monthly quotas for certain coveralls, masks and goggles.
The amendment classifies specified PPE under identified HS codes into prohibited, restricted (with monthly quotas), and free export categories: certain medical coveralls are prohibited while other surgical coveralls and non medical masks are freely exportable; separate restricted quotas apply to medical coveralls for COVID 19, 2/3 ply surgical masks and medical goggles; nitrile/NBR gloves and face shields are free. The notification modifies earlier FTP notifications to confine the prohibition to the listed items and permit all others to be exported freely.