Invoice Reference Number requirement: noncompliant tax invoices must obtain IRN via FORM GST INV-01 within thirty days.
Notification requires registered persons who prepared tax invoices otherwise than prescribed to follow a special procedure in October 2020 and obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date, failing which the document shall not be treated as an invoice.

Quick Reference code with embedded Invoice Reference Number enables electronic verification of tax invoices in lieu of physical copies.
The rules add a Quick Reference (QR) code embedding an Invoice Reference Number (IRN) for invoices issued under rule 48(4); permit the Commissioner, on Council recommendation, to notify temporary exemptions from issuing such invoices subject to conditions; and provide that the QR code with embedded IRN may be produced electronically for verification by the proper officer in place of a physical tax invoice.

Notification amendment expands the eligible look-back period for GST matters and postpones the compliance cut-off date.
The notification amends the earlier G.O. by substituting "a financial year" with "any preceding financial year from 2017-18 onwards" in the first paragraph, and by replacing the operative date "1st day of October" with "1st day of December" in the second paragraph; the amendment is deemed to have come into force on 30th September, 2020.

Retrospective applicability of notification expanding its scope to prior financial years and to supplies made for exports.
Amendment substitutes the phrase limiting applicability to a financial year with a provision covering any preceding financial year from 2017-18 onwards, and inserts express coverage of supplies made for exports in addition to supplies to a registered person; the amendment is made under the rule empowering such notifications and is deemed effective from 30th September 2020.

HSN code digit requirement: specifies digits by turnover band and allows omission for small suppliers to unregistered buyers.
Prescribes the number of HSN code digits required on tax invoices according to a registered person's aggregate turnover in the preceding financial year, substituting a table that sets two turnover-based categories with corresponding HSN digit requirements. It permits registered persons in the lower turnover category to omit the HSN digit entry on invoices for supplies to unregistered persons under the GST rules.

HSN code digit requirement revised: invoice digit obligations vary by aggregate turnover with optional omission for small suppliers.
The amendment prescribes HSN code digit requirements on tax invoices by turnover band: taxpayers within the lower turnover band must quote four HSN digits, while those above that band must quote six digits; additionally, registered persons in the lower band may omit quoting HSN digits when supplying to unregistered persons.

Amendment to notification expands covered financial years, adding the subsequent year to the notification's temporal scope.
Amendment under Section 148 of the Meghalaya Goods and Services Tax Act, 2017 modifies Notification No. 47/2019 - State Tax by substituting the opening paragraph's reference to covered financial years: replacing "financial years 2017-18 and 2018-19" with "financial years 2017-18, 2018-19 and 2019-20", effected by notification dated 15th October 2020.

Return filing deadline for FORM GSTR-3B set with staggered due dates and mandatory electronic ledger payments.
Specification of due dates for filing FORM GSTR-3B for October 2020 to March 2021 requires electronic submission through the common portal by the twentieth day of the succeeding month, with a later date for taxpayers below a prescribed turnover threshold. Registered persons filing FORM GSTR-3B must discharge tax by debiting the electronic cash or credit ledger as applicable, and pay interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the last date for furnishing the return.

Extension of GSTR-1 due date for specified high-turnover taxpayers to the eleventh day of the succeeding month.
The Government of Meghalaya, under the stated provisions of the Meghalaya GST Act and on Council recommendation, extends the filing deadline for outward-supply details in FORM GSTR-1 for registered persons exceeding the aggregate turnover threshold in the preceding or current financial year, for each month from October 2020 to March 2021, to the eleventh day of the month succeeding the relevant month; the separate time limit for the corresponding recipient-side return will be notified later in the Official Gazette.

GSTR-1 due dates for small taxpayers prescribed; quarterly filing deadlines and special procedure established for eligible registrants.
Prescribes that registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year must furnish details of outward supplies in FORM GSTR-1 under Meghalaya GST Rules for specified quarters; fixes deadlines for October 2020-December 2020 and January 2021-March 2021 quarters, and states that the time limit for furnishing monthly details or returns for October 2020-March 2021 will be notified later in the Official Gazette.

E invoice compliance: obtain Invoice Reference Number via portal under special procedure or invoice will not be recognised
Certain registered persons who prepared tax invoices not in the prescribed manner must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date; failure to do so will result in the invoice not being treated as an invoice.

QR code with embedded IRN allows electronic invoice verification replacing physical invoices, with exemption power for commissioner.
The amendment permits production of a Quick Response (QR) code embedding the Invoice Reference Number (IRN) electronically for verification by the proper officer in lieu of the physical tax invoice, and authorizes the Commissioner, on Council recommendation, to exempt persons or classes from issuing invoices under the specified electronic invoicing provision for a notified period subject to conditions.

Dynamic QR Code implementation deadline extended, deferring mandatory B2C invoice QR requirement to a later compliance date.
Amends Notification No. 442-F.T. to substitute "a financial year" with "any preceding financial year from 2017-18 onwards" and to defer the prescribed implementation date for the Dynamic QR Code on B2C invoices to a later specified date; the amendment is deemed to have come into force on 30th September, 2020.

E invoice liability expanded to use aggregate turnover from any preceding year and to include exports.
Amends e invoicing liability to use the aggregate turnover of any preceding financial year from 2017 18 onwards for determining applicability and extends the e invoice requirement to cover exports in addition to supplies to registered persons, with the amendment effective retrospectively from the 1st day of October, 2020.

Exemption for transportation of goods by air or sea extended by one year, maintaining GST relief for export services.
The notification amends Department Notification No. 1136-F.T. by substituting the figures in column (5) against serial numbers 19A and 19B from 2020 to 2021, thereby extending the exemption for transportation of goods by air or sea from the customs station of clearance in India to a place outside India; the amendment is effective from 1 October 2020.

HSN reporting and Nil return SMS filing: new rules set HSN digit obligations and permit OTP-verified Nil submissions.
The amendment empowers the Board to notify required HSN code digit reporting and exemptions; allows Nil returns or Nil outward-supply details to be furnished and OTP-verified via SMS; mandates audited accounts and FORM GSTR-9C filing for specified turnover for FY 2018-19 and 2019-20; relaxes a filing restriction for returns not furnished Feb-Aug 2020 during 20 Mar-15 Oct 2020; softens certain proper officer mandates; and substitutes comprehensive formats and instructions for FORM GSTR-2A and numerous GSTR and GST DRC/ASMT forms to standardize reporting, amendment-tracking and auto-population.

HSN code reporting requirements updated, Nil returns may be filed via SMS and several GST forms and reporting rules revised.
Rules amend CGST Rules, 2017 to allow the Board to mandate HSN code digit reporting or exemptions; permit furnishing of Nil returns/statements via SMS with OTP verification; require audited accounts and electronic submission of FORM GSTR-9C for persons above the prescribed turnover threshold for specified years; temporarily relax a restriction for certain overdue returns; convert some proper officer obligations to discretionary actions; and substantially revise/substitute FORM GSTR-2A and multiple GST forms and tables to standardize reporting of inward supplies, amendments, debit/credit notes, ISD credits, TDS/TCS credits, imports, SEZ supplies and ITC reporting options.

HSN code digit requirement on tax invoices updated by turnover category, with limited omission for supplies to unregistered persons.
Substitutes the invoice-content table to require HSN code digits based on aggregate turnover: suppliers with aggregate turnover up to five crores rupees must report four HSN digits, and those with turnover exceeding five crores rupees must report six HSN digits; effective from 1 April 2021. A proviso permits a registered person with aggregate turnover up to five crores rupees in the previous financial year to omit the applicable HSN digit requirement when issuing tax invoices for supplies to unregistered persons.

Amendment to SGST notification expands covered financial years to include the following year, extending the notification's applicability.
Amendment under section 148 of the Sikkim Goods and Services Tax Act, 2017 substitutes in Notification No. 47/2019 - State Tax the opening paragraph reference to "financial years 2017-18 and 2018-19" with "financial years 2017-18, 2018-19 and 2019-20", thereby extending the period of applicability of the earlier notification to include the additional financial year.

Optional annual GST return filing under section 44(1) extended to an additional financial year for eligible small taxpayers.
The notification amends Notification No. 47/2019 by adding the financial year 2019-20, thereby extending the optional applicability of filing the annual return under section 44(1) of the CGST Act to include that additional year for small taxpayers who had not filed before the due date and who meet the aggregate turnover criterion.