Leased plots tax exemption conditions tightened; noncompliance triggers joint liability for central tax with interest and penalty.
Amendment substitutes the entry for serial number 41: the figure in column (3) is reduced from 50 to 20 and column (5) is replaced to condition the exemption on leased plots being used for their allotted industrial or financial purpose, require State monitoring, place joint and several liability on the original lessor, original lessee and subsequent lessees/buyers/owners to pay central tax with interest and penalty upon violation or change of land use, and mandate lease and sale agreements to record the exemption and parties' undertaking to comply. Effective 1 January 2020.

Leased plots exemption conditions: joint tax liability for breaches and mandatory contractual disclosure enforced by notification.
Amendment substitutes the Table entry for serial number 41: the figure "50" in column (3) is reduced to "20" and column (5) is replaced to require that leased plots be used for the allotted industrial or financial purpose, that the State Government monitor enforcement, that the original lessor, original lessee and any subsequent lessee, buyer or owner be jointly and severally liable to pay state tax, interest and penalty on violation or change of land use, and that lease and sale agreements record the tax exemption and parties' undertaking to comply. Effective 1 January 2020.

GST rate change reclassifies woven and non-woven bags into a higher taxable schedule, altering applicable levy.
The notification removes specified entries from the 6% State GST schedule and inserts new entries into the 9% schedule, specifically adding woven and non woven polyethylene or polypropylene bags and sacks used for packing, and flexible intermediate bulk containers; the amendment is made under the taxing authority of the State GST Act and takes effect from the notified commencement date.

GST classification amendment: woven bags and flexible bulk containers reclassified and specified schedule entries omitted, altering tax treatment.
The notification omits S. Nos. 80AA and 171A from Schedule II and inserts two entries into Schedule III: woven and non woven polyethylene or polypropylene bags and sacks (HS 3923 or 6305) used for packing goods, and flexible intermediate bulk containers (HS 6305 32 00); the amendment is made under sections 9(1) and 15(5) of the Bihar GST Act and comes into force on the first day of January, 2020.

GST rate amendment: Chhattisgarh omits certain items from lower-rate schedule and adds bags and bulk containers to higher-rate schedule.
The State GST notification amends schedule classifications by omitting two entries from the lower-rate schedule and inserting entries for woven and non-woven polyethylene/polypropylene bags and flexible intermediate bulk containers into the higher-rate schedule, thereby changing the tax treatment of those packing goods under the Chhattisgarh Goods and Services Tax Act.

GST Rate Amendment revises Karnataka SGST schedules, removing certain bag entries and adding woven and flexible container entries.
Amendment revises Karnataka SGST schedules by omitting two entries from the 6% schedule and inserting two entries into the 9% schedule describing woven and non woven polyethylene or polypropylene bags and sacks used for packing and flexible intermediate bulk containers; the change, made under statutory amendment power, takes effect from 1 January 2020.

Commencement of amended GST provisions: specified sections to commence on appointed date with listed section exclusions.
The State Government, exercising its commencement power under the Manipur Goods and Services Tax (Second Amendment) Act, 2019, appoints 1 January 2020 as the date on which provisions framed as sections 92-112 shall come into force, while expressly excluding four specified provisions, thereby effecting a selective commencement of the amendment by statutory notification.

Composition scheme option permits eligible small registered persons to pay a prescribed tax rate instead of regular GST obligations.
The ordinance amends the Punjab GST Act to (i) integrate the National Appellate Authority for Advance Ruling into the State framework with appeal timelines, binding effect and procedural rules; (ii) expand a composition option allowing eligible small registered persons to pay tax at a prescribed rate subject to specified exclusions and PAN linked opt in conditions; (iii) require Aadhaar authentication or alternate identification for registration; and (iv) adjust return filing, electronic payment modes, inter ledger transfers, interest charging linked to electronic cash ledger debits, and a ten percent profiteering penalty with a thirty day deposit exception.

Taxability of motor vehicle rentals with fuel included requires suppliers to body corporates to issue state-tax invoices or meet conditions.
The amendment substitutes entry 15 to define services as renting any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, when provided to a body corporate, and specifies (a) 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 (b) any body corporate located in the taxable territory.

Conditional GST exemption on long term lease requires industrial use and creates joint liability for tax and penalties on misuse.
The notification amends the earlier entry by substituting a lower numeric figure and replacing the exemption clause with provisos that make the exemption conditional on use of leased plots for allotted industrial or financial activity, require State Government monitoring and enforcement, impose joint and several liability on original and subsequent lessors/lessees/buyers/owners for tax, interest and penalty if land use changes or violations occur, and mandate inclusion of the exemption condition in lease, sub lease and sale agreements.

GST rate schedule amendment omits two prior entries and inserts packaging and bulk-container items under revised rates.
The Haryana GST notification amends the state tariff by omitting serial numbers 80AA and 171A from Schedule II (6% column) and inserting two new entries into Schedule III (9% column): woven and non-woven polyethylene or polypropylene bags and sacks (HS 3923 or 6305) used for packing, and flexible intermediate bulk containers (HS 6305 32 00); the amendment is made under statutory taxing powers on the Council's recommendation and takes effect as stated in the notification.

QR code requirement for large registered persons' B2C invoices takes effect, permitting dynamic QR cross-reference for compliance.
The notification mandates that B2C invoices issued by registered persons exceeding the prescribed aggregate turnover threshold must include a Quick Response (QR) code; provision is made that a Dynamic QR code presented via digital display with a cross-reference to payment will satisfy the QR requirement. The measure establishes the compliance mechanism for invoices and specifies its commencement for operational effect.

Commencement of Rule 5 of Haryana GST Fifth Amendment Rules appointed to take effect from April.
Under the executive power of section 164 of the Haryana Goods and Services Tax Act, 2017, the Governor, on the recommendations of the Council, appoints a specified date as the date from which rule 5 of the Haryana Goods and Services Tax (Fifth Amendment) Rules, 2019 shall come into force, thereby giving formal commencement effect to that amendment as notified by the Excise and Taxation Department.

E-invoice obligation for specified registered persons to issue e-invoices for supplies to other registered persons.
Notification under sub-rule (4) of rule 48, Haryana GST Rules, 2017 designates registered persons whose aggregate turnover in a financial year exceeds the turnover threshold as a class required to prepare e-invoices under sub-rule (4) for supplies of goods or services or both to other registered persons, thereby imposing an electronic tax-invoice issuance obligation on that class from the notification's commencement.

Common GST Electronic Portal designated for e invoice generation; ten GSTN managed websites notified effective January first.
Notification designates ten specified web addresses as the Common Goods and Services Tax Electronic Portal for preparing e invoices under the Haryana GST Act and rules, explains that those websites are managed by the company operating the GST electronic network, and states the notification's commencement date.

Electronic invoicing mandate: notified taxpayers must obtain an Invoice Reference Number via the GST portal for valid invoices.
Specified 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 Goods and Services Tax Electronic Portal as specified in the notification; invoices not issued in that prescribed manner will not be treated as invoices, and sub rules (1) and (2) shall not apply to invoices prepared under this electronic invoicing procedure.

Goods and services tax compliance reforms update composition levy, Aadhaar registration, return filing, cash ledger transfers, and anti-profiteering penalties.
Amendments to the Assam Goods and Services Tax Act, 2017 revise composition levy eligibility, Aadhaar-based registration compliance, return filing requirements, electronic cash ledger transfers, interest on delayed tax payment, advance ruling provisions, and anti-profiteering penalties. The changes also adjust turnover computation rules, permit notified extensions of filing timelines, and align Assam's advance ruling framework with the National Appellate Authority. They further prescribe mechanisms for electronic payment facilities and inter-governmental settlement of transferred cash ledger amounts.

Late fee waiver for delayed GSTR-1 filings permits registered taxpayers to file pending outward-supply details within a defined compliance window.
Amendment waives the late fee payable under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to November 2019, provided they furnish those details in FORM GSTR-1 within the specified compliance window; the amendment is effective from 19th December 2019.

Electronic input tax credit restrictions: Commissioner may block ledger debits for fraudulent or ineligible credits, with restoration criteria.
A new rule 86A empowers the Commissioner or an authorised officer not below Assistant Commissioner to withhold debit from the electronic credit ledger where input tax credit appears fraudulently availed or ineligible on specified grounds (documents from non existent suppliers, absence of receipt of goods/services, supplier tax not paid, claimant non existent, or absence of prescribed documents); reasons must be recorded in writing; the officer may later permit debits if conditions no longer exist; the restriction automatically ceases after one year.

Assam GST amendments require pre-notice tax intimation and cap on input tax credit claims for suppliers.
The amendments prohibit suspended registrants from issuing tax invoices or charging tax during suspension and provide that, upon revocation, supplies made during suspension follow the procedures under section 31(a) and section 40. Input tax credit is limited so that credits for invoices not uploaded by suppliers do not exceed 20% of eligible credit for uploaded invoices. A new FORM GST DRC-01A requires the proper officer to communicate ascertained tax, interest and penalty (Part A) and permits payment or submissions (Part B) before issuing a show-cause notice.