Extension of GSTR-1 filing deadline for registered persons in erstwhile Jammu and Kashmir to 24 March 2020.
Extension of the due date for furnishing FORM GSTR-1 applies to registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, requiring them to furnish details of outward supplies for the quarter July-September 2019 in FORM GSTR-1 by the extended date specified in the notification; the amendment substitutes the first proviso of Notification No. 27/2019 and is issued under section 148 of the CGST Act, deemed effective from 30th November, 2019.

Extension of GSTR-1 filing deadline for registered persons in erstwhile Jammu and Kashmir until March 24, 2020.
Time to furnish FORM GSTR-1 is extended for registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, within the specified class having aggregate turnover above the prescribed threshold, for the months July 2019 to September 2019, permitting submission of outward-supply details in FORM GSTR-1 until 24th March 2020.

Extension of GSTR-1 filing deadline for specified registered persons, permitting postponed submission until the notified date.
The time limit for furnishing details of outward supplies in FORM GSTR-1 has been extended: for registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, the October 2019 return is extended to 24th March 2020; and for registered persons in the Union territories of Jammu and Kashmir and Ladakh, the November 2019 to February 2020 returns are extended to 24th March 2020. The amendment is effective from 20th December 2019.

GSTR-1 filing deadline extended for specified Union territories, allowing returns for Oct-Dec quarter until March 24, 2020.
Extension of the due date for furnishing FORM GSTR-1 is provided for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, the Union territory of Jammu and Kashmir, or the Union territory of Ladakh, requiring them to furnish details of outward supplies for the quarter October-December, 2019 in FORM GSTR-1 under the CGST Rules until 24th March, 2020; the notification is deemed to come into force from 31st January, 2020.

GSTR-7 filing extension for taxpayers in Jammu and Kashmir and Ladakh allows late electronic submission for specified prior months.
Extension is provided for furnishing returns in FORM GSTR-7 by persons required to deduct tax at source whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territories of Jammu and Kashmir and Ladakh; such returns for the specified months shall be furnished electronically through the common portal by the extended date set out in the notification, which is deemed to have come into force from the twentieth day of December, 2019.

Aadhaar authentication requirement for non-individual representatives; compliance determines GST registration eligibility under prescribed rules.
Notification prescribes that specified non-individual persons-authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family-must undergo Aadhaar authentication of their Aadhaar number to be eligible for GST registration, and where Aadhaar is not assigned they shall be offered alternate and viable means of identification as specified in the applicable CGST rules.

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.