Electronic invoice compliance requires notified registered persons to obtain an Invoice Reference Number through the common GST portal.
Electronic invoice preparation is prescribed for notified classes of registered persons. Covered persons must include FORM GST INV-01 particulars and obtain an Invoice Reference Number by uploading relevant information on the Common Goods and Services Tax Electronic Portal, subject to specified conditions and restrictions. An invoice issued otherwise by a covered person is not treated as an invoice. General invoice preparation requirements do not apply to invoices prepared through this electronic invoicing mechanism.

Limitation period for GST appeals begins from either order communication or tribunal presidency assumption, preserving appeal rights.
Clarifies that where the Appellate Tribunal or its Benches are unconstituted, the limitation periods under section 112 for filing appeals or Commissioner initiated applications run from the later of the date of communication of the order or the date on which the President or State President of the Appellate Tribunal assumes office after its constitution.

Appellate limitation adjusted: filing period starts when the appellate body's president assumes office, permitting delayed appeals.
The Order treats the start of appellate limitation periods as the later of the date of communication of the order or the date on which the (State) President of the Appellate Tribunal enters office after its constitution, thereby adjusting the three month appeal period and the six month Commissioner application period to accommodate delay in constituting the Tribunal.

Annual return filing deadline extended to accommodate taxpayers unable to file due to technical difficulties, permitting later electronic submission.
The Order amends the Explanation to section 44 of the Delhi GST Act by substituting the earlier deadline with a later date, thereby extending the electronic filing timeline for registered persons (with specified exclusions) to furnish the annual return for the period covering 1 July, 2017 to 31 March, 2018, in view of technical problems that prevented timely submission. The Order is made under the removal of difficulties power and is effective from 26 August, 2019.

Appeal limitation periods adjusted: start from later of order communication or tribunal president taking office, easing filing timing.
Specifies that where the Appellate Tribunal is not yet constituted, the limitation period for appeals under section 112(1) and for Commissioner-initiated applications under section 112(3) begins from the later of the date the order is communicated or the date on which the President or State President of the Appellate Tribunal enters office after its constitution.

Waiver of ITC filing relieves job worker suppliers from Form ITC for specified period while preserving targeted challan reporting.
Notification exempts certain registered persons from furnishing Form ITC under rule 45(3) for July 2017-March 2019, while requiring that challans for goods sent to job workers which were not returned or supplied from the job worker's premises as of 31 March 2019 be reported in serial 4 of FORM ITC for April-June 2019; the notification is deemed effective from 31 August 2019.

Extension of compliance deadline: amendment substitutes 31 August deadline under section 148, operative from 29 July.
The notification amends the proviso to paragraph 2 of the earlier notification by substituting the "31st day of July, 2019" with the "31st day of August, 2019" and declares that this amendment shall be deemed to have come into force on the 29th day of July, 2019, under the statutory powers of the Puducherry Goods and Services Tax Act, 2017.

Puducherry GST rules amended to revise refund forms and allow reporting options for FY2017 18 and FY2018 19.
The notification enacts the Central Goods and Services Tax (Seventh Amendment) Rules, 2019 (effective 14 November 2019), substituting multiple Statements in FORM GST RFD 01 to prescribe document-level fields for refund types (including ITC from inverted duty structures, exports, SEZ supplies, deemed exports and POS changes) and amending FORM GSTR 9 and its instructions to add entries and permit, for FY 2017 18 and FY 2018 19, options to report consolidated/net figures, optionally omit certain detailed tables, and upload signed PDF schedules in FORM GSTR 9C in lieu of some table entries.

Annual return filing extension for specified GST periods due to technical difficulties; deadlines extended for affected financial years.
The Order substitutes the Explanation to the annual return provision to allow registered persons (with specified statutory exclusions) to furnish annual returns for two identified GST periods on newly prescribed electronic filing deadlines, in view of technical difficulties that prevented timely electronic submission.

Definition of bus body building expanded to include bodies built on Chapter 87 vehicle chassis, affecting GST rate treatment.
Amendment adds an Explanation that bus body building includes building of body on chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975, by inserting that Explanation into item (ic) against Serial Number 26 of the earlier Puducherry GST rate notification; issued under sub section (3) of section 11 of the Puducherry GST Act and deemed effective from 22 November 2019.

Refund eligibility for input tax credit: notification and customs benefits affect entitlement to export tax refunds.
The rules permit refund of input tax credit for zero-rated exports where the claimant received inputs benefiting from specified state, central or customs notifications, and allow refund of ITC on those inputs and on other inputs or input services to the extent used in making such exports. Separately, refund of integrated tax on exports is restricted where a claimant has availed benefits under certain notifications, except when such benefits concern receipt of capital goods under the Export Promotion Capital Goods scheme.

Refund of integrated tax on exports restricted when suppliers availed specified Delhi or Central tax notifications, limiting eligibility for claim.
Substitution of rule 96(10) conditions refund of integrated tax on exports by requiring that persons claiming such refund must not have received supplies from suppliers who availed the benefit of specified Government of National Capital Territory of Delhi or Central notifications published in the Gazettes; reliance by the supplier on those listed notifications disqualifies the recipient from claiming the IGST refund. The substitution is deemed effective from 23 October 2017.

Late fee waiver for specified GSTR-1 and GSTR-6 filings where returns filed by the prescribed September deadline.
Waiver of late fee under section 47 is granted for July 2019 where taxpayers filed FORM GSTR-1 or Input Service Distributors filed FORM GSTR-6 electronically through the common portal on or before 20th September 2019; the waiver covers registered persons in the listed districts (and those in Jammu and Kashmir) meeting the aggregate turnover threshold. The notification lists affected districts and comes into force on 31st August 2019.

Waiver of Form ITC-04 filing for job-workers, but outstanding job-worker challans must be reported in the subsequent quarter.
Notification exempts registered persons from furnishing Form ITC-04 for the period July 2017-March 2019 under the special procedure, but requires reporting of all challans for goods dispatched to a job worker in that period that remained not received or not supplied from the job worker's place of business as on 31 March 2019; those outstanding challans must be reported in serial number 4 of Form ITC-04 for the April-June 2019 quarter. The notification came into force on 31 August 2019.

Due date extension for Form GST CMP-08 allows filing of composition self-assessed tax statements for the April-June quarter.
The notification amends the earlier notification by inserting a proviso in paragraph 2 prescribing that the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter April-June 2019, or part thereof, shall be the 31st day of July, 2019; the notification takes effect from the 18th day of July, 2019.

Bus body building definition expanded to include body construction on motor vehicle chassis under GST notification.
An Explanation is inserted into Notification No. 1135 F.T. clarifying that the term "bus body building" includes building of a body on the chassis of any vehicle falling under chapter 87 of the First Schedule to the Customs Tariff Act, 1975; the amendment is made under sub section (3) of section 11 of the West Bengal GST Act, 2017 and is deemed to have come into force on 22 November 2019.

Classification of liquor licensing: licence-granting fees treated as neither supply of goods nor supply of services under GST.
The notification declares that the service of granting an alcoholic liquor licence, where consideration is received as a licence fee, application fee or analogous charge, shall be treated as neither a supply of goods nor a supply of services when undertaken by State Governments as public authorities, thereby altering the GST character of such licence-granting transactions.

GST rate amendment for cement substitutes the entry for the customs tariff chapter, altering state tax treatment accordingly.
Substitutes the entry at serial number 2, column (2) in the State Tax (Rate) notification No. 07/2019 by replacing it with the entry: "Cement filling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)." The amendment is made under the power of sub section (4) of section 9 of the Delhi Goods and Services Tax Act, 2017 and is effective from the 1st day of October, 2019.

Exclusion of development rights: GST rate notification does not apply to supplies of development rights from specified later date.
The notification is amended by inserting an explanation that nothing in the notification shall apply with respect to the development rights supplied on or after a later specified date; the amendment is made under section 148 of the Delhi Goods and Services Tax Act, 2017 and the notification comes into force from an effective date stated in the amending notification.

Forward charge option for authors to tax copyright transfers to publishers, subject to registration and invoice declaration.
Entry 9 taxes services by music composers, photographers and artists transferring or permitting use of copyrights in original dramatic, musical or artistic works to music companies or producers in the taxable territory. Entry 9A taxes authors transferring or permitting use of copyrights in original literary works to publishers, subject to a forward charge option exercisable by author registration and a prescribed declaration (Annexures I and II), irrevocable for one year and requiring compliance with DGST Act obligations.