Renting passenger vehicle services with fuel included treated as a taxable supply when provided to a body corporate under state GST rules.
Substituted entry treats services of renting motor vehicles designed to carry passengers where cost of fuel is included as a specific supply when provided to a body corporate; it addresses supplies by any person other than a body corporate to a body corporate and records the invoicing circumstance of a supplier who does not issue an invoice charging State tax at the prescribed rate, with the recipient being a body corporate located in the taxable territory.

Restriction on electronic input tax credit use allows tax authority to block credits where invoices appear fraudulent or ineligible.
Amendment reduces the specified proportion under rule 36 from twenty percent to ten percent effective 1 January 2020. A new rule 86A authorises the Commissioner or an authorised officer to disallow debit from the electronic credit ledger where input tax credit is believed fraudulently availed or ineligible on specified grounds, allows restoration when conditions cease, and provides that such restriction lapses after one year. Rule 138E is amended to add failure to furnish outward supplies for two months or quarters as a trigger.

Late fee waiver for failure to file GSTR 1: waiver granted if outstanding outward-supply returns are filed within the prescribed window.
A waiver of the amount of late fee payable is granted for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017-November 2019, provided they furnish those details within the prescribed filing window; the amendment inserts a proviso to the earlier notification to give effect to this waiver and makes it effective from the commencement of that filing window.

QR code requirement for high turnover registered persons: B2C invoices must carry QR code; dynamic QR via display accepted.
Requires registered persons with aggregate turnover above the high-turnover threshold to issue B2C invoices containing a Quick Response (QR) code; invoices containing a cross-reference to payment using a Dynamic QR code made available via digital display shall be deemed to contain a QR code. The requirement is notified under the specified GST rules and is stated to come into force from the prescribed commencement date.

Commencement of rule 46: appoints 1 April 2020 as the date rule 46 of HPGST Rules takes effect.
The notification appoints 1 April 2020 as the date on which the provision introduced by the Fourth Amendment to the Himachal Pradesh Goods and Services Tax Rules, 2019 shall come into force, issued under the amendment rule and published by the Excise and Taxation Department on the recommendations of the Council.

E-invoice obligation requires high-turnover registered persons to prepare electronic invoices for supplies to registered recipients.
Notification designates registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees as a class obliged to prepare electronic invoices under sub rule (4) of rule 48 of the Himachal Pradesh Goods and Services Tax Rules, 2017, for supplies of goods or services or both to a registered person, with the obligation commencing from the first day of April, 2020.

Common Goods and Services Tax Electronic Portal designated multiple GSTN managed websites to enable e invoice preparation and submission.
The State designates ten specific websites as the Common Goods and Services Tax Electronic Portal to be used for preparation of e invoices. The notification explains that the listed sites are managed by the GST Network company and fixes the commencement date for use of the designated portals for e invoice preparation.

Invoice authentication requirement: notified taxpayers must obtain an Invoice Reference Number and upload invoice on GST portal or invoice invalid.
The rules require notified registered persons to prepare invoices using particulars in FORM GST INV-01 and to obtain an Invoice Reference Number by uploading those particulars on the Common GST Electronic Portal; invoices issued otherwise by such persons will not be treated as invoices, and the standard sub-rule (1) and (2) invoice provisions do not apply to invoices prepared under this electronic procedure.

GST classification change: packaging of woven and non-woven poly bags and FIBC reclassified, altering applicable tax schedule from January.
The Odisha Government amends its GST notification to omit certain entries from Schedule II (6%) and to insert entries in Schedule III identifying woven and non-woven polyethylene or polypropylene bags and sacks (tariff headings 3923/6305) and Flexible Intermediate Bulk Containers (6305 32 00) as subject to the revised schedule classification, effective 1 January 2020.

Late fee waiver for delayed GSTR-1 filings permits relief if outward supply details are filed within the prescribed amnesty window.
Amendment inserts a proviso waiving the late fee payable under the Odisha GST law for registered persons who failed to furnish outward supply details in FORM GSTR-1 for earlier filing periods, provided those persons furnish the required FORM GSTR-1 during the specified amnesty window; the amendment is deemed effective from the commencement of that relief period.

Renting of motor vehicles with fuel included: tax scope defined for suppliers to body corporate when invoice lacks prescribed state tax charge.
The amendment covers renting of motor vehicles designed to carry passengers where fuel cost is included and provided to a body corporate; it specifies a supplier who is not a body corporate supplying to a body corporate and who does not issue an invoice charging state tax at the prescribed rate, and any body corporate located in the taxable territory.

Lease-based GST exemption curtailed; stricter use conditions and joint liability imposed for violations, plus mandatory contract disclosures.
Amendment reduces the figure in column (3) against serial number 41 from 50 to 20 and substitutes column (5) to condition the concessional treatment of long term leases on use for allotted industrial or financial purposes, require State Government monitoring and enforcement, impose joint and several liability on original and subsequent lessors/lessees or buyers for state tax, interest and penalty if use is violated or changed, and mandate that lease and sale agreements record the tax exemption subject to compliance. The amendment is effective from 1 January 2020.

GST amendment expands composition scheme rules, Aadhaar-linked registration, advance ruling appeals, and compliance procedures.
The amendment updates the Uttarakhand GST framework by adding the National Appellate Authority for Advance Ruling, revising composition scheme eligibility and turnover rules, and introducing Aadhaar-based registration requirements. It also restructures return filing, electronic cash ledger transfers, interest provisions, statement extensions, and refund adjustments, while creating an appellate mechanism for conflicting advance rulings and a penalty for profiteering where tax benefits are not passed on.

Reverse charge for renting passenger vehicles applies when fuel cost is included and supply to body corporate isn't invoiced.
Substituted entry 15 specifies services of renting motor vehicles designed to carry passengers where fuel cost is included, provided to a body corporate; any person other than a body corporate who supplies such service to a body corporate and does not issue an invoice charging State tax at the prescribed rate is addressed; and the recipient scope is any body corporate located in the taxable territory.

Reverse charge on motor vehicle renting with fuel included: recipient bears tax when supplier fails to charge state tax.
Amendment substitutes serial 15 to treat services of renting passenger motor vehicles with fuel cost included, when supplied to a body corporate, as a specified taxable service; if a supplier other than a body corporate supplies this service to a body corporate and does not issue an invoice charging state tax at the prescribed rate, the body corporate recipient located in the taxable territory is liable for the tax.

Reverse charge treatment for passenger vehicle rental with fuel included when supplied to a body corporate applies under state GST.
The amendment substitutes serial 15 to classify services of renting passenger motor vehicles with fuel included when provided to a body corporate; it specifies the supplier as any person other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging state tax at the prescribed rate, and the recipient as any body corporate located in the taxable territory.

Renting of passenger motor vehicles: tax treatment clarified for supplies to body corporates where fuel cost is included.
The amendment replaces serial number 15 to treat services consisting of renting passenger motor vehicles with fuel cost included when supplied to a body corporate; it applies where the supplier is a person other than a body corporate who does not issue an invoice charging central tax at the rate of 6 per cent., and the recipient is any body corporate located in the taxable territory.

Motor vehicle rental services: tax treatment clarified where fuel is included for supplies to body corporates and invoicing implications.
Substituted entry defines services as renting motor vehicles designed to carry passengers where the cost of fuel is included in the consideration, provided to a body corporate; taxable supplier is any person other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging state tax at the prescribed rate; recipient is any body corporate located in the taxable territory.

State tax exemption on long term leases conditioned on allotted land use, with joint liability for violations and mandated disclosure.
The amendment lowers the concessional figure applied to long term leases and conditions the State tax exemption on leased plots being used for their allotted industrial or financial purpose, with government monitoring. In case of violation or change of land use, the original lessor, original lessee and any subsequent lessee, buyer or owner are jointly and severally liable to pay the State tax that would have been due on the upfront lease amount, with interest and penalty. Lease and sale agreements must disclose the exemption and bind parties to the compliance obligation.

Leased plot use condition: tax liability attaches to original and subsequent parties if land-use changes, with monitoring.
The amendment replaces the Table entry at serial number 41 to require leased plots be used for their allotted industrial or financial purpose, with State Government monitoring. It provides that upon any violation or change of land use the original lessor, original lessee and any subsequent lessee, buyer or owner are jointly and severally liable to pay the state tax that would have been payable on the upfront long-term lease amount, plus interest and penalty, and mandates that lease or sale agreements record the tax exemption and parties' undertaking to comply. Effective 1 January 2020.