Late fee waiver for delayed GSTR-1 filings where registrants submit outstanding outward-supply details within prescribed remedial window.
The notification amends the prior state GST notification to waive the late fee payable for delayed furnishing of FORM GSTR-1 for the stated earlier months, provided registered persons furnish the outward-supply details in FORM GSTR-1 within the prescribed remedial filing window; the waiver applies to the late fee under the relevant statutory provision and is effective from the commencement of that remedial window.

Annual GST return deadline extended to alleviate technical filing difficulties, permitting affected taxpayers additional time to file.
The Order amends the Explanation to section 44 of the State GST Act to extend the electronic annual return filing deadline for registered persons (with specified exclusions) owing to technical problems that prevented submission of the annual return for the initial GST implementation period; the government acts under its power to remove difficulties and on the GST Council's recommendation to permit additional time for affected taxpayers to comply.

Restriction on use of electronic input tax credit: authorities may block ledger debits where credit is fraudulently availed or unsupported.
A new rule 86A authorises the Commissioner or an authorised officer to disallow debit of amounts in the electronic credit ledger where input tax credit appears fraudulently availed or ineligible, on grounds including documents issued by non existent suppliers, absence of receipt of goods or services, supplier non payment of tax, or absence of prescribed supporting documents; reasons must be recorded in writing, restrictions may be lifted when grounds cease to exist and expire after one year.

Commencement date set for Kerala SGST amendment; most provisions commence while specified sections remain excluded.
The Government appoints the 1st day of January, 2020 as the date on which the provisions of the Kerala State Goods and Services Tax (Amendment) Ordinance, 2019 shall come into force, except for sections 3, 8, 11, 14, 15, 16, 17, 18, 19, 20 and 21; the notification is issued under sub section (2) of section 1 of the ordinance to notify the appointed date.

QR code invoice requirement: high turnover registered persons must issue B2C invoices with QR codes or dynamic QR cross references.
A registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees must issue a B2C invoice containing a Quick Response (QR) code; alternatively, where a Dynamic QR code is made available to the recipient via a digital display and the B2C invoice contains a cross-reference of the payment using that Dynamic QR code, the invoice is deemed to have a QR code. The notification is issued under the sixth proviso to rule 46 of the Kerala GST Rules, 2017 and takes effect from 1 April 2020.

Commencement of GST amendment rules: provisions appointed to come into force on the notified commencement date.
Government notification, invoking rule 5 of the Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019, appoints the first day of April, 2020 as the date from which the provisions of that rule shall come into force, following the Council's recommendation.

E-invoice mandatory for specified registered persons for supplies to registered persons, imposing digital invoicing obligations from notified commencement.
Notification under sub-rule (4) of rule 48 designates registered persons with an aggregate turnover exceeding one hundred crore rupees as required to prepare e-invoices for supplies of goods or services or both to a registered person, thereby imposing mandatory e-invoice preparation in the form and manner specified by sub-rule (4).

E invoice portal designation: ten specified GSTN websites notified as the common portal, effective from January start.
Notification designates ten specified websites as the common Goods and Services Tax electronic portal for e-invoice preparation, explains these sites are managed by the Goods and Services Tax Network, cites the State GST Act, State GST Rules and the Integrated GST Act as the legal basis, and declares the notification effective from 1 January 2020.

Electronic invoicing requirement: notified classes must use prescribed GST invoice form and obtain an Invoice Reference Number.
The amendment mandates electronic invoicing for notified classes of registered persons: invoices must include particulars in FORM GST INV-01 and be uploaded to the Common Goods and Services Tax Electronic Portal to obtain an Invoice Reference Number per notification; invoices issued otherwise are not treated as invoices, and sub rules (1) and (2) of rule 48 do not apply to invoices prepared in this notified electronic manner.

Reverse charge on passenger vehicle rental where fuel included: recipient body corporate liable if supplier non-corporate fails to charge tax.
Amendment adds renting of passenger motor vehicles with fuel included to supplies taxed on reverse charge, where a non-corporate supplier to a body corporate who does not issue an invoice charging central tax attracts reverse charge, and the recipient is any body corporate located in the taxable territory.

GST reclassification: woven and non woven bags and bulk containers assigned to a revised tax schedule; entries amended.
The Kerala SGST notification amends taxable classifications by omitting S. Nos. 80AA and 171A from Schedule II and inserting two entries into Schedule III covering woven and non woven polyethylene or polypropylene bags and sacks used for packing, and flexible intermediate bulk containers; the changes take effect from the 1st day of January, 2020.

Annual return deadline extension for registered persons affected by technical filing issues, new deadline announced for filing.
The Order substitutes the Explanation to section 44 to extend the deadline for furnishing the annual return for the period 1 July 2017 to 31 March 2018, addressing technical problems that prevented filing; it is deemed to have come into force on 26 December 2019 and applies to all registered persons subject to the exclusions in section 44.

Appeal time limits clarified: limitation period begins from order communication or the Tribunal President assuming office, whichever is later.
For purposes of calculation under section 112, the start of the three month period for appeals under sub section (1) and the six month period for applications under sub section (3) shall be the later of the date of communication of the order or the date on which the President of the Appellate Tribunal, after its constitution under section 109, enters office.

Exemption conditions for long-term leased plots require continued industrial use, state monitoring and joint liability for tax
The amendment reduces the specified figure from fifty to twenty and substitutes provisos making exemption on long term lease contingent on use for allotted industrial or financial activity, State Government monitoring and enforcement, and a requirement that original lessor, original lessee and any subsequent lessee, buyer or owner be jointly and severally liable to pay central tax (with interest and penalty) on any violation or change of land use; lease and sale agreements must record the exemption and obligate compliance. The amendment is effective from 1 January 2020.

Commencement of Amendment Act announced, bringing most provisions into force while specific sections are excluded from commencement.
The Governor appoints the 1st day of January, 2020, as the date when most provisions of the Bihar Goods and Services Tax (Amendment) Act, 2019 will come into force, while explicitly excluding section 2, section 7, section 10, sections 13-20, section 22 and section 23; the notification is issued under sub section (2) of section 1 of the Amendment Act and bears the administrative file reference and official signature.

Restriction on Input Tax Credit use-Commissioner may block electronic credit ledger debits where credit appears fraudulent or ineligible.
Rule 36(4) is amended to reduce the specified figure from 20 per cent to 10 per cent, effective 1 January 2020. A new rule 86A allows the Commissioner or an authorised officer to disallow debits from the electronic credit ledger for discharge of liabilities under section 49 or for refund claims where input tax credit appears fraudulently availed or ineligible-grounds include invoices from non-existent suppliers, absence of receipt of goods or services, tax on the supply not paid to Government, recipient non-existence, or lack of prescribed documents. The restriction may be lifted on satisfaction and ceases after one year. Rule 138E is expanded to cover persons who have not furnished outward supply statements for two months or quarters.

Late fee waiver for delayed GSTR-1 filings when returns for specified periods are filed within the notified window.
The notification waives the late fee under section 47 for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017-November 2019 by the due date, where those details are furnished in FORM GSTR-1 between 19th December 2019 and 10th January 2020; the amendment is effective from 19th December 2019.

Annual GST return deadline extension grants additional time to affected registered persons due to technical filing difficulties.
The Order amends the Explanation to the annual return provision by substituting the previously prescribed deadline with a later date to address technical problems that prevented most registered persons (excluding Input Service Distributors, persons paying tax under composition or similar provisions, casual taxable persons and non-resident taxable persons) from furnishing the annual return for the period July 1, 2017 to March 31, 2018.

Annual return deadline extension gives registered taxpayers extra time to electronically file GST annual returns due to technical issues.
The Order extends the statutory deadline for electronically furnishing the annual return under the West Bengal GST Act for registered persons (excluding input service distributors, specified collectors, casual taxable persons and non-resident taxable persons) because technical problems prevented filing for the period from 1 July, 2017 to 31 March, 2018, by amending the Explanation to substitute the previously prescribed deadline with a later date.

GST return and refund form amendments revise refund statements, annual return disclosures, and reconciliation certification requirements.
The rules amend FORM GST RFD-01, FORM GSTR-9 and FORM GSTR-9C under the Uttar Pradesh GST Rules, 2017. The changes substitute refund statement formats for inverted duty, exports, SEZ supplies, deemed exports and place-of-supply refunds, revise annual return disclosures for financial years 2017-18 and 2018-19, and update the reconciliation statement instructions and certification format, including optional reporting flexibility for several tables.