Bus body building clarification under GST expands the term to cover body construction on chassis of Chapter 87 vehicles.
An amendment to the Uttar Pradesh GST exemption notification inserts an Explanation clarifying the scope of bus body building. The term includes building of body on chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975. The amendment is stated to have effect from 22 November 2019.

Goods and services tax exemption for petroleum operations is expanded, with a special tax option for mutilated non-serviceable goods.
The goods and services tax exemption notification is amended to cover petroleum operations and coal bed methane operations under specified contracts under the Hydrocarbon Exploration Licensing Policy or Open Acreage Licensing Policy. A proviso is added for disposal of supplied goods in non-serviceable form after mutilation, allowing the recipient or transferee to opt to pay tax at 9 per cent of transaction value, subject to a certificate from an authorised officer of the Directorate General of Hydrocarbons confirming non-serviceability and mutilation before disposal. The amendment takes effect from 1 October 2019.

GST exemption amendment expands coverage to gold, silver and platinum under Chapter 71 classification.
Amendment to the Uttar Pradesh Goods and Services Tax exemption notification expands the scope from gold to gold, silver or platinum. The opening description substitutes heading 7108 with Chapter 71, and the Explanation defines Chapter as a heading in the First Schedule to the Customs Tariff Act, 1975. The amendment is stated to operate retrospectively from 1 October 2019.

GST rate notification expands copyright, motor vehicle rental, and securities lending entries under forward charge rules.
The notification amends the Uttar Pradesh GST rate table by substituting the entry for copyright-related services by music composers, photographers, artists and similar persons, and by inserting a new entry for authors supplying copyright in original literary works to publishers. The author entry operates subject to registration, a prescribed declaration, forward charge payment, compliance with GST obligations, and a restriction on withdrawal of the option for one year, together with an invoice declaration. It also inserts entries for renting of motor vehicles to body corporates and for securities lending under the SEBI scheme, effective from 1 October 2019.

GST notification amendment revises the cement entry under chapter heading 2523 and applies retrospectively from October 2019.
The Governor amended the earlier Uttar Pradesh GST notification by substituting the entry against serial number 2 in the table. The substituted entry covers cement falling under chapter heading 2523 in the First Schedule to the Customs Tariff Act, 1975. The amendment is deemed to have come into force with effect from 1 October 2019.

QR code requirement: high-turnover registered suppliers must issue QR-enabled B2C invoices; dynamic QR via display permitted.
The notification requires that B2C invoices issued by registered persons whose aggregate turnover exceeds the high-turnover threshold must include a Quick Response (QR) code. It further provides that a Dynamic QR code made available through a digital display, with a cross-reference to payment, shall be deemed to satisfy the QR code requirement, creating a compliance obligation for affected registered persons.

Quick Response code requirement: B2C invoices must include QR codes, dynamic QR via digital display accepted.
Registered persons whose aggregate turnover in a financial year exceeds five hundred crore rupees must issue B2C invoices that include a Quick Response (QR) code; if a Dynamic QR code is made available via digital display and the invoice contains a cross-reference to payment using that Dynamic QR code, the invoice shall be deemed to have a QR code.

Commencement date appointed for GST amendment rules, activating the specified amendment provision on the notified date.
Appointment of the commencement date for the Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2019: the Government, exercising powers conferred by the relevant amendment rule and on the Council's recommendation, notifies the activation of the specified amendment provision by appointing the commencement date and records the formal exercise of notification power by the state tax department to give operative effect to the amendment.

Mandatory invoicing requirement for high-turnover registered persons-specified invoice format required for supplies to registered persons from April.
Registered persons whose aggregate turnover 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 Meghalaya Goods and Services Tax Rules, 2017, for supplies of goods or services or both to a registered person. The requirement is issued under the powers conferred by that sub-rule and comes into force from the 1st day of April, 2020.

E invoice Common Portal notified: GSTN managed websites designated for electronic invoice preparation under applicable GST rules.
Notification designates specified GSTN managed websites as the Common Goods and Services Tax Electronic Portal for preparation of electronic invoices under the applicable GST rules, explains the sites are operated by the Goods and Services Tax Network, and declares the notification to come into force from the notified commencement date.

Electronic invoicing requirement: notified suppliers must obtain Invoice Reference Number and upload FORM GST INV-01 to the GST portal.
Certain notified registered persons must prepare invoices using FORM GST INV-01, obtain an Invoice Reference Number by uploading that information to the Common GST Electronic Portal, and invoices not issued in this specified electronic manner shall not be treated as invoices; sub-rules (1) and (2) of rule 48 do not apply to invoices prepared in this manner.

QR code invoice requirement: large registered persons must include QR codes on B2C invoices; dynamic QR accepted.
An obligation is imposed on registered persons whose aggregate turnover in a financial year exceeds five hundred crore rupees to include a QR code on B2C invoices; a B2C invoice that cross-references payment via a Dynamic QR code displayed digitally is deemed to satisfy the QR code requirement.

Commencement of SGST Rule 46 appointed under amendment rules, effective from the first of April.
The Government, under powers conferred by rule 5 of the Sikkim Goods and Services Tax (Fourth Amendment) Rules, 2019, appoints the 1st day of April, 2020 as the date from which the provisions giving effect to rule 46 of the SGST Rules, 2017 shall come into force, following the Council's recommendation and the amendment's publication particulars.

E-invoice requirement: large registered persons must prepare electronic invoices for supplies to other registered persons from the implementation date.
Notification mandates that registered persons whose annual aggregate turnover exceeds the statutory high-turnover threshold must prepare electronic invoices for supplies made to other registered persons, in conformity with the invoice-preparation mechanism prescribed in the rules; the obligation takes effect from the specified commencement date.

E invoice Common Portal notified for invoice preparation under Sikkim GST, mandating use of GSTN portals for compliance.
Notification designates ten specified GSTN managed websites as the Common Goods and Services Tax Electronic Portal for preparation of e invoices under the Sikkim GST framework, explains that the sites are operated by the Goods and Services Tax Network company, and states that this designation takes legal effect on the stated commencement date, thereby directing use of those portals for invoice preparation as required by the applicable rule.

Invoice Reference Number requirement mandates e invoice upload on GST portal for notified registrants; other formats invalid.
Specified classes of registered persons must prepare invoices by uploading prescribed particulars in FORM GST INV-01 on the GST Electronic Portal and obtain an Invoice Reference Number; invoices issued otherwise will not be treated as invoices and the general invoice provisions do not apply to invoices prepared under this electronic invoicing procedure.

B2C invoice QR code requirement mandates QR-enabled invoices for high-turnover registered persons, including digitally displayed dynamic payment codes.
Registered persons whose aggregate turnover in a financial year exceeds the prescribed threshold must include a Quick Response (QR) code on invoices issued to unregistered persons. A B2C invoice is deemed to have a QR code where a dynamic QR code is displayed digitally to the recipient and the invoice contains a cross-reference to payment through that code. The requirement takes effect from 1 April 2020.

Rule 5 commencement under amended GST rules takes effect from the appointed date for State tax administration.
Rule 5 of the Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019 comes into force on 1 April 2020. The Government fixes this commencement date under the authority conferred by rule 5, following the recommendations of the Council, for application within the State goods and services tax framework.

Invoice preparation requirement applies to high-turnover registered persons for supplies of goods or services made to registered persons.
Registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees must prepare invoices in accordance with sub-rule (4) of rule 48 of the Arunachal Pradesh Goods and Services Tax Rules, 2017. The requirement applies to supplies of goods, services, or both made to another registered person and takes effect from 1 April 2020.

Common GST Electronic Portal designation enables invoice preparation under the prescribed electronic invoicing framework from the effective date.
Common Goods and Services Tax Electronic Portals are designated for preparation of invoices under the prescribed electronic invoicing framework. The designated portals comprise einvoice1.gst.gov.in through einvoice10.gst.gov.in and are managed by the Goods and Services Tax Network. The designation takes effect from 1 January 2020 for invoice preparation under the applicable State and integrated goods and services tax regimes.