Aadhaar authentication requirement for GST registration now mandated from the notified effective date; alternate ID offered if Aadhaar absent.
Notification prescribes that individuals must undergo Aadhaar authentication as specified in rule 8 of the CGST Rules to be eligible for GST registration, and that where Aadhaar is not assigned alternate means of identification shall be offered as provided in rule 9; the notification announces the effective date from which these provisions apply.

Aadhaar authentication exemption: non citizens and specified representatives excluded from mandatory GST e KYC under registration rules.
Exemption from Aadhaar authentication is prescribed so that sub sections (6B) and (6C) of section 25 of the CGST Act do not apply to persons who are not citizens of India, and do not apply to any class of persons other than: Individual; authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family. The notification identifies those categories that remain subject to Aadhaar authentication.

Aadhaar authentication requirement for GST registration leads to physical verification where authentication fails, with re-credit and recovery provisions.
The rules require Aadhaar authentication for GST registration and provide that failure to authenticate (except for notified persons) will trigger physical verification of the principal place of business in the presence of the applicant, with the verification report and documents, including photographs, to be uploaded on the common portal within a prescribed period. Amendments also mandate direct crediting of input tax on certain capital goods to the electronic credit ledger with specified useful life and transitional adjustments, and establish procedures for re-crediting and recovery of refunds where export proceeds are not realised.

Extension of annual return deadline: GST annual return for 2018-19 permitted until 30 June under section 44.
The Commissioner, under the power conferred by sub section (1) of section 44 read with rule 80 of the Central Goods and Services Tax Rules, 2017, extends the time limit for electronic furnishing of the annual return for the financial year 2018 2019 through the common portal until 30.06.2020, on the recommendations of the Council.

Dynamic QR code requirement for high-turnover registered persons to issue QR-equipped B2C invoices and enable digital display cross-reference.
Registered persons whose aggregate turnover in any preceding financial year from 2017 18 onwards exceeds the prescribed high-turnover threshold must issue B2C invoices with a Dynamic QR code, subject to specified sub rule exclusions; a Dynamic QR made available via digital display with a payment cross-reference is treated as containing the QR code.

E invoice mandate requires registered persons above the turnover threshold to issue e invoices for B2B and export supplies.
A notification designates registered persons whose aggregate turnover in any preceding financial year from 2017 18 onwards exceeds the specified threshold as required to prepare and issue e invoices and prescribed documents under sub rule (4) of rule 48 for supplies to a registered person and for exports, excluding categories specified such as government departments, local authorities, SEZ units and those in sub rules (2), (3), (4) and (4A) of rule 54; the obligation took effect from 1 October 2020 and has been amended subsequently.

GST return exemption: filing GSTR-3B in lieu of CMP-08 waives requirement to file GSTR-1 and CMP-08 for affected periods.
The amendment provides that taxpayers who furnished a return in FORM GSTR-3B instead of the payment statement in FORM GST CMP-08 need not furnish the outward supply statement in FORM GSTR-1 or the payment statement in FORM GST CMP-08 for all tax periods in the financial year 2019-20, provided the GSTR-3B returns were filed for those periods.

Registration as distinct person for insolvency professionals requires new GST registration and permits limited input tax credit access.
IRP/RP appointed for corporate debtors are treated as a distinct person for GST, must obtain new registration in each State/UT where the debtor was registered within the prescribed period, and must file the first return covering the period from appointment until registration is granted. In the first return, the IRP/RP may claim input tax credit for supplies received since appointment that bear the erstwhile GSTIN, subject to Chapter V conditions and specified rule exceptions; recipients may also claim credit on such invoices for the transitional period. Cash ledger deposits made in the interim registration are refundable to the erstwhile registration.

Input tax credit transfer option allows electronic ledger transfers and GSTR-3B entries for merged Union territory transition.
Special procedural regime for registered persons of the merged Union territory prescribes split tax periods for January and February 2020, requires payment of applicable tax in returns irrespective of invoice particulars for supplies from 26 January, 2020 until the transition date, and permits an option to transfer input tax credit between transferor and transferee GSTINs by intimating jurisdictional officers, transferring balances from the electronic credit ledger upon filing the return immediately before the transition date, and recording the debit and credit through specified tables in FORM GSTR-3B.

Exemption from GSTR-9C: foreign airlines may submit CA-authenticated receipts and payments statement instead of reconciliation.
Specified foreign airline companies are exempted from furnishing a reconciliation statement in FORM GSTR-9C and must instead submit, for each GSTIN, a statement of receipts and payments for the financial year relating to their Indian business operations, duly authenticated by a practising Chartered Accountant or a firm/LLP of practising Chartered Accountants in India, filed by the prescribed due date in the year following the financial year.

Value of lottery supplies deemed proportion of ticket face value or notified price, whichever is higher under amended GST rules
The amendment prescribes that the value of supply of lottery shall be deemed to be a specified fraction of the ticket face value or of the price as notified in the Official Gazette by the Organising State, whichever is higher, and explains that "Organising State" has the meaning assigned in the Lotteries (Regulation) Rules, 2010.

Notification year correction: corrigendum changes the referenced year in a central tax notification to the current year.
The corrigendum directs that in Notification No. 07/2019 Central Tax dated 3rd February 2020, published in the Gazette, the textual reference in line 15 for "2019" is to be read as "2020", thereby formally correcting the notification's referenced year.

GST on lottery reclassified to higher integrated tax rate under amended notification, effective from notified date.
Amends the integrated tax rate schedule by omitting the earlier lower-rate entry for lottery and substituting a new schedule entry placing lottery within the higher-rate schedule as taxable under any chapter; the amendment is made by a further notification issued under the IGST and CGST Acts and takes effect from the date specified in that notification.

GST rate on lottery revised, reallocating lottery classification between central tax schedules and updating tax treatment.
Amendment adjusts the central GST treatment of lottery supplies by omitting the former 6% entry in Schedule II and substituting a new Schedule IV entry classifying lottery under the revised schedule, thereby relocating lottery from the earlier lower-rate schedule to the substituted schedule entry for lottery.

GST rate on lottery revised to place lottery supplies under the Union Territory tax rate schedule by notification.
Amends the Union Territory GST rate notification to reclassify lotteries by removing an existing 6% Schedule II entry and substituting an entry in the 14% Schedule IV to list lottery supplies under the revised schedule heading, thereby prescribing the applicable UTGST treatment for lotteries as effected by the notified amendment.

Corrigendum correcting state-name listings in a Central Tax notification to amend published Gazette text.
Corrigendum to Notification No. 06/2020 Central Tax directs textual substitutions in the Gazette publication: at page 2, line 30 the state list is to read "Tamil Nadu, Uttarakhand", and at page 2, line 35 the state list is to read "Tripura, Uttar Pradesh, West Bengal", thereby correcting the originally published words.

GST return deadline extension for small taxpayers allows staggered Form GSTR-3B filing across specified states.
The notification amends Notification No.44/2019 by inserting two provisos prescribing staggered electronic filing due dates for FORM GSTR-3B for January, February and March 2020 for taxpayers with aggregate turnover up to rupees Five Crore, allocating earlier due dates for specified southern and western States and certain Union territories and later due dates for specified northern, eastern and northeastern States and remaining Union territories, to be filed through the common portal under the powers of section 168 of the CGST Act read with rule 61(5) of the CGST Rules.

Extension of annual GST return deadline for FY 2017-18: staggered due dates set by principal place of business.
Extension of time is granted for furnishing the annual return and reconciliation statement electronically for the period 1 July 2017 to 31 March 2018, specifying staggered due dates by principal place of business: one group to file by the fifth day of February and the remaining group by the seventh day of February, via the common portal; a corrigendum corrects the territorial listings.

Revisional Authority under CGST delegated to senior Commissioners to review subordinate tax orders within administrative hierarchy.
The Central Board authorises the Principal Commissioner or Commissioner of Central Tax to be Revisional Authority for decisions or orders of Additional or Joint Commissioners, and authorises Additional or Joint Commissioners to be Revisional Authority for decisions or orders of Deputy Commissioners, Assistant Commissioners, or Superintendents of Central Tax, establishing a two-tier delegation of revisional power within central tax administration.

Amnesty scheme extension allows late filing of specified GSTR-1 returns by a revised deadline under GST notification.
The Central Government, by Notification No. 04/2020 - Central Tax, amends Notification No. 4/2018-Central Tax to substitute the earlier deadline with 17th January, 2020 as the final date for availing the one-time amnesty for filing FORM GSTR-1 returns for July 2017 to November 2019.