E invoice common portal designation names GSTN managed websites as official portals for electronic invoice preparation system.
Notification designates ten specified GSTN managed websites as the Common Goods and Services Tax Electronic Portal for preparation of e invoices, explains that those sites are managed by the Goods and Services Tax Network (a Section 8 company), and fixes the commencement date for the designation.

Annual return deadline extension for earlier GST periods: revised filing windows set to address electronic filing difficulties.
Substitutes the Explanation to section 44 of the Mizoram GST Act to address technical problems in electronic filing by declaring revised due dates for the affected annual returns; this enables specified registered persons (excluding certain categories) to furnish outstanding annual returns within the extended compliance windows, pursuant to powers under section 172.

Corrigendum to Removal of Difficulty Order reissued with corrected description after prior order cancellation by Taxation Department
The Taxation Department cancelled the earlier Removal of Difficulty Order No. 8/2019 State Tax published on 5.11.2019 and re issued the Removal of Difficulty Order No. 8/2019 State Tax with a corrected description by departmental notification as a corrigendum, thereby replacing the previously published order in the Mizoram Gazette Extraordinary.

QR code requirement for large registered suppliers: B2C invoices must include QR codes; dynamic QR accepted.
Registered persons whose aggregate turnover in a financial year exceeds a specified large-threshold must issue B2C invoices containing a Quick Response (QR) code. Provision is made that where a Dynamic QR code is made available to the recipient through a digital display and the invoice contains a cross-reference to payment via that Dynamic QR code, the invoice will be deemed to contain a QR code for compliance. The requirement is mandated by a State GST notification and takes effect from the notified commencement date.

Commencement of rule 46 RGST Rules: amendment power appoints a specified date for the rule to take effect.
The State Government, invoking rule 5 of the Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2019, appoints a specific calendar date as the date from which the provisions of rule 46 of the Rajasthan Goods and Services Tax Rules, 2017 shall come into force, thereby fixing the temporal application of that rule by administrative notification.

E invoice obligation: registered persons above turnover threshold must issue invoices for supplies to registered persons from commencement.
The State Government designates registered persons whose aggregate turnover in a financial year exceeds the specified threshold as a class required to prepare invoices in accordance with the statutory invoice provision for supplies of goods or services to other registered persons; this obligation commences on 1 April 2020.

E invoice portal designation requires taxpayers to use specified common GST electronic portals for invoice preparation and compliance.
Notification designates specified GST Network managed websites as the Common Goods and Services Tax Electronic Portal for e invoice preparation under the state and central GST rules, establishing those portals as the official channels taxpayers must use and setting an effective commencement date for that designation.

E-invoicing requirement: notified taxpayers must obtain an Invoice Reference Number via FORM GST INV-01 upload.
Notified classes of registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading that information on the Common GST Electronic Portal as specified by notification. Invoices issued otherwise than by this prescribed portal upload will not be treated as invoices, and the standard invoice requirements of rule 48 do not apply to invoices prepared through this e-invoicing process.

Transitional GST reporting options expand filing flexibility for previous financial years and modify refund and audit forms.
The amendment substitutes multiple refund statement templates in FORM GST RFD-01 to standardise document-level reporting for refunds (inverted duty, exports, SEZs, deemed exports, POS changes) and modifies FORM GSTR-9 to add transitional headings and entries allowing taxpayers to report consolidated or netted figures, alternate ITC breakups, and to upload signed PDF details without CA certification for specified transitional years. It also revises FORM GSTR-9C instructions and Part B certification text to standardise audit reconciliation statements and permit omission of certain tables with directions to report adjustments elsewhere during the transitional period.

QR code requirement for B2C invoices: turnover-based registered persons must include QR or dynamic QR cross-reference.
Registered persons with aggregate turnover exceeding five hundred crore rupees must issue B2C invoices to unregistered persons containing a Quick Response (QR) code; if a Dynamic QR code is provided to the recipient through a digital display and the invoice contains a cross-reference to payment via that Dynamic QR, the invoice is deemed to have a QR code.

Common GST Electronic Portal designated for e invoice preparation under state GST rules; portals managed by the GST Network.
Notification designates ten specified internet domains as the Common Goods and Services Tax Electronic Portal for e invoice preparation under the Odisha GST rules, clarifies that those websites are managed by the Goods and Services Tax Network, and states the effective commencement date for this designation.

E invoice requirement: registered persons with high aggregate turnover must issue e invoices for supplies to registered recipients.
Notification designates that registered persons whose aggregate turnover in a financial year exceeds the specified threshold are required to prepare electronic invoices for supply of goods or services or both to a registered person, under the authority of sub-rule (4) of the applicable GST rule. The requirement follows GST Council recommendations and takes effect from the prescribed commencement date, making the invoicing obligation mandatory for the identified class of registered persons.

Commencement of GST rule 5 set to commence on appointed date under the Fourth Amendment Rules notification.
The State Government, exercising powers under the Odisha Goods and Services Tax (Fourth Amendment) Rules, 2019 and on the recommendation of the Goods and Services Tax Council, appoints the 1st day of April, 2020 as the date on which the provisions of rule 5 shall come into force, citing the enabling amendment notification of 29th June, 2019.

E invoicing requirement: specified taxpayers must upload FORM GST INV-01 to obtain an Invoice Reference Number for invoice validity.
The amendment requires notified classes of registered persons to prepare invoices using FORM GST INV-01 and to obtain an Invoice Reference Number by uploading the prescribed information on the Common Goods and Services Tax Electronic Portal; invoices not prepared in that specified manner are not to be treated as invoices, and the earlier Rule 48(1) and (2) requirements do not apply to such electronically prepared invoices.

Bus body building definition clarified to include bodies built on Chapter 87 vehicle chassis, affecting GST rate application.
Amendment inserts an Explanation defining bus body building to include building of a body on the chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975, thereby clarifying the scope of item (ic) at serial number 26 in the tax-rate notification.

Separate registration for multiple places of business: enables distinct registrations but bars composition use across registered places.
A new rule permits separate registration for multiple places of business within a State, subject to conditions: the person must have more than one place of business; if any place pays tax under the regular scheme others cannot remain on the composition scheme; and supplies between separately registered places must be taxed and invoiced. Applications are required in FORM GST REG-01 and verification and grant provisions of rule 9 and rule 10 apply mutatis mutandis.

Appointment to Appellate Authority for Advance Ruling: new member nominated replacing predecessor under state GST framework.
The Government has nominated Sri. Anand Singh, IAS, Commissioner of State Tax, as Member of the Kerala Appellate Authority for Advance Ruling for Goods and Services Tax in place of Smt. Tinku Biswal, IAS by amending the earlier notification to substitute the former member's name with the newly nominated member's name.

Nomination of committee members: State Level Screening Committee now uses post-based nominations to avoid transfer-related delays.
The Government amends the notification constituting the State Level Screening Committee by substituting named appointees with post-based designations, nominating Joint Commissioner-1, Kerala State Goods and Services Tax Department, Thiruvananthapuram and Joint Commissioner, Central Taxes and Central Excise, Thiruvananthapuram as members to avoid delays caused by personnel transfers and the need to amend the notification each time an officer is transferred.

Development rights exclusion under Uttar Pradesh GST notification clarified for supplies made on or after 1 April 2019.
Amendment to the Uttar Pradesh GST notification governing the special procedure for specified supplies inserts an explanation excluding development rights supplied on or after 1 April 2019 from the scope of the notification. The amendment is issued under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council, and is deemed to have come into force from 1 October 2019.

Electronic invoice signature exemption allows e-invoices and e-bills without supplier signatures, changing GST documentation rules.
The amendment rules revise Delhi GST procedural rules: require dual-State identification in FORM GST REG-07 for collection agents; remove a job-worker transfer phrase; exempt supplier signature for electronic invoices, bills of supply, consolidated invoices and tickets under the Information Technology Act; add rule 109B mandating notice (FORM GST RVN-01), hearing and a summary (FORM GST APL-04) for revisional orders; insert rule 138E restricting furnishing of PART A of FORM GST EWB-01 for return defaulters (subject to Commissioner's discretion); and substitute detailed refund (RFD-01/RFD-01A) and annual return/reconciliation forms (GSTR-9/9A/9C) with expanded schedules, declarations and instructions.