Delhi GST compliance reforms expand composition options, Aadhaar authentication, electronic payments, return rules, cash-ledger transfers and anti-profiteering penalties.
Delhi GST amendments revise composition eligibility and turnover calculations, introduce Aadhaar-based registration authentication with alternate identification, and permit prescribed electronic payment modes. They establish monthly, quarterly and annual return arrangements, allow specified filing extensions, and enable transfers between electronic cash ledgers for different GST components. Interest on delayed returns is generally limited to tax paid through the electronic cash ledger before proceedings begin. National advance-ruling provisions gain effect, anti-profiteering may attract a penalty subject to timely deposit, and Uranium Ore Concentrate receives retrospective rate-schedule treatment without refund of tax already collected.

Due date for CMP-08 statement fixed as 22nd October, with the amendment given retrospective effect from 18th October.
The notification amends a prior notification by inserting a proviso that fixes the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter July-September 2019, or part thereof, as the 22nd day of October, 2019, and declares the amendment to be deemed effective from the 18th day of October, 2019 under Section 148 of the Madhya Pradesh GST Act.

GST classification update adds aerated water to taxable schedule under MP GST, effective from October first.
Amendment adds aerated water as a new Annexure entry (Sl. No. 2A) to the earlier notification under the Madhya Pradesh Goods and Services Tax Act, 2017, pursuant to the State Government's powers under sub sections (1) of Sections 9, 11 and 16, on Council recommendation. The insertion is declared effective from the first day of October, 2019, thereby formalising the commodity's classification within the State GST schedule.

Tamil Nadu GST amendments add National Appellate Authority, Aadhaar registration, small taxpayer composition option, digital payments and ledger transfers.
The Ordinance adds the National Appellate Authority for Advance Ruling as an appellate forum with binding rulings for specified applicants and related registered persons; establishes a limited concessional tax option for small taxpayers (preceding year turnover up to fifty lakh) with detailed exclusions and turnover computation rules; mandates Aadhaar authentication or alternate identification for registration eligibility; authorises prescribed digital payment modes for suppliers; permits transfers among electronic cash ledgers and corresponding intergovernmental transfers; allows notified extensions of filing deadlines; and introduces a ten percent penalty for profiteering with a thirty day deposit exception.

Extension of annual return deadlines: amendment permits delayed filing for early GST periods due to technical issues, with extended deadlines.
The Order substitutes the Explanation to the annual return provision to declare extended electronic filing deadlines for the annual returns for the periods 1 July 2017-31 March 2018 and 1 April 2018-31 March 2019, permitting registered persons (excluding Input Service Distributors, certain special-pay taxpayers, casual taxable persons and non-resident taxable persons) additional time to furnish returns as relief for technical difficulties.

Non-GST alcohol for manufacture of liquor is added to Schedule-IV with certificate-based sale and a 5% tax rate.
Schedule-IV was amended to insert a new entry for non-GST alcohol sold for use in manufacturing alcoholic liquor for human consumption against a certificate issued by the Commissioner of State Excise, Uttar Pradesh, or an authorised officer. The notified entry specifies the point of tax as M or I and prescribes tax at 5%, effective from 09 December 2019.

QR code requirement mandates B2C invoices by high-turnover registered persons to include QR code or dynamic QR payment reference.
Requires that a B2C invoice issued by a registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees must contain a Quick Response (QR) code, and provides that an invoice containing a cross-reference to payment via a Dynamic QR code displayed digitally shall be deemed to have a QR code.

Commencement of Amendment Rules: Fourth Amendment to GST Rules appoints a future date for rule 5 to take effect.
The Governor, exercising powers under rule 5 of the Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2019 as made by Notification No. SRO A-20(a)/2019 and published in the Government Gazette, appoints the first day of April, 2020 as the date from which the provisions of that rule shall come into force, via G.O. Ms. No. 194 and SRO A-45(b-3)/2019.

E-invoice mandate requires high-turnover registered persons to issue invoices for supplies to registered persons under GST rules.
Registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees are notified as a class required to prepare invoices in terms of sub rule (4) of rule 48 of the Tamil Nadu Goods and Services Tax Rules, 2017, for supplies of goods or services to registered persons; the notification is effective from the stated commencement date.

Common GST Electronic Portal designated for e invoice preparation under Tamil Nadu GST rules, effective 1 January 2020.
The Governor, exercising powers under the Tamil Nadu GST Act and the relevant rule, notifies ten websites (einvoice1-einvoice10 .gst.gov.in) managed by the Goods and Services Tax Network as the Common Goods and Services Tax Electronic Portal for preparation of invoices under the specified sub rule; the notification specifies that these websites are GSTN managed and that the designation takes effect from the stated commencement date.

Electronic invoice requirement: notified suppliers must obtain an Invoice Reference Number and upload the electronic invoice form to be valid.
Certain notified classes of registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading the invoice data on the Common Goods and Services Tax Electronic Portal; invoices issued otherwise will not be treated as invoices, and the prior rule 48(1) and (2) provisions do not apply to invoices prepared under this electronic process.

GST notification amendment revises officer nomination structure and applies retrospectively from 1 October 2019.
Amendment to the GST notification substitutes the entries for serial numbers (a) and (b), providing for one officer of the State Government to be nominated by the Commissioner and one officer of the Central Government to be nominated by the Chief Commissioner. The amendment is deemed to have come into force retrospectively from 1 October 2019.

QR code requirement for B2C invoices: high-turnover registered persons must include QR or dynamic-QR cross-reference on invoices.
Registered persons with aggregate turnover exceeding five hundred crore rupees must issue B2C invoices to unregistered persons containing a Quick Response (QR) code; provision of a Dynamic Quick Response (QR) code via digital display with a cross-reference to the payment is deemed to satisfy the QR code requirement.

Rule commencement: effective date set for activation of amended GGST rule under the Fourth Amendment Rules.
The State, exercising powers under rule 5 of the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2019, appoints 1st April, 2020 as the date from which the provisions of rule 46 of the GGST Rules, 2017 shall come into force, thereby formalising the commencement of the amended provision by administrative notification.

E invoice requirement: Large registered taxpayers must issue e invoices for supplies to registered persons from the notified start date.
The notification designates a class of registered persons whose aggregate turnover in a financial year exceeds the notified threshold as required to prepare electronic invoices under sub rule (4) of rule 48 for supplies of goods or services or both to a registered person, and specifies the date from which that e invoicing obligation commences.

E-invoice portal notification: specified common GST electronic portals designated for invoice preparation under GST rules and managed by GSTN
Notification designates ten specified websites as the Common Goods and Services Tax Electronic Portal for invoice preparation under the Gujarat GST statutory framework, stating those portals are managed by the Goods and Services Tax Network and that the notification takes effect from the first day of January, 2020.

Invoice Reference Number requirement: specified taxpayers must upload FORM GST INV-01 to portal for valid invoices, noncompliance invalidates invoice.
The amendment inserts sub-rules into rule 48 requiring notified classes of registered persons to prepare invoices by uploading particulars in FORM GST INV-01 on the GST portal and obtaining an Invoice Reference Number; invoices issued otherwise will not be treated as invoices, and the ordinary rule 48(1) and 48(2) requirements do not apply to invoices prepared under this electronic procedure.

Extension of appeal period until Appellate Tribunal president assumes office permits timely filing of appeals and references.
The Order clarifies that the start of the limitation periods for filing appeals under sub section (1) and for Commissioner directed applications under sub section (3) shall be the later of the date of communication of the impugned order or the date on which the President or State President of the Appellate Tribunal, after constitution under the Act, enters office, thereby adjusting commencement dates to address difficulties caused by non constitution of the Tribunal.

GST practitioners must pass a biannual computer based qualifying exam and comply with new electronic recovery and ledger procedures.
Requires enrolled GST practitioners to pass a biannual Computer Based Test on GST law and procedures with 50% qualifying marks, regulated registration, fee payment, examination centres, unlimited attempts within a two year period (with transitional relief and one additional attempt for certain unforeseen events), candidate guidelines and disqualification for unfair practices; and establishes electronic procedures for uploading summaries of pre existing tax orders into an Electronic Liability Register for recovery under GST, together with new and amended form templates detailing demand breakup, payments, and updates.

Temporary suspension of e-way bill generation for intra-state goods movement due to internet outage; reinstated on connectivity restoration.
Temporary suspension of the requirement to generate e-way bills for intra-state movement of goods in Assam due to suspension of internet services; Commissioner of State Tax, acting under State GST rules and in consultation with the Central GST Authority, ordered statewide suspension, which is deemed withdrawn upon restoration of internet connectivity.