Authority for Advance Ruling reconstituted; new central and state members appointed and office located in Vijayawada.
Government notification re-constitutes the Andhra Pradesh Authority for Advance Ruling and appoints Member (Central Tax) Sri Sachin Balasahab, Joint Commissioner, CGST Commissionerate, Visakhapatnam Zone, and Member (State Tax) Sri D. Ramesh, Additional Commissioner of State Tax, Office of the Chief Commissioner of State Tax, Vijayawada. The Authority will function from the Office of the Chief Commissioner of State Tax, Vijayawada.

Tax intelligence powers: revenue intelligence officers authorised to gather GST information and refer evasion cases with prior permission.
Specified officers of the State Directorate of Revenue Intelligence are appointed as state tax officers and invested with powers to gather intelligence and collect information under Sections 150 and 151 of the APGST Act, to be exercised statewide concurrently with corresponding Commercial Taxes Department officers. On establishing a prima facie case of tax avoidance or evasion, and with prior permission of the Chief Commissioner, those officers may be authorised to exercise powers under Sections 67, 70 and 71, and must transmit findings and records to the Chief Commissioner for assessment and recovery.

Extension of compliance deadline for specified GST notification; first proviso extended to a later date.
Exercising powers under section 148 of the Bihar Goods and Services Tax Act, 2017, the Governor, on the Council's recommendation, amends an earlier notification by substituting the date specified in the first proviso of the third paragraph with a later date, thereby extending the period covered by that proviso; the amendment is confined to replacing the figures, letters and words indicating the date.

Time limit extension for GST compliance: deadlines falling in the notified pandemic period are extended to a specified later date.
An inserted proviso extends any time limit for completion or compliance of actions by any authority, specified in, prescribed or notified under section 171, that fall within the period from 20 March 2020 to 29 November 2020 and were not completed within such time; such time limits are extended up to 30 November 2020.

Notification amendment extends GST compliance timelines by substituting specified earlier dates with later dates to align requirements.
The government, invoking powers under section 168A of the Tripura State Goods and Services Tax Act, 2017, amends the principal notification by substituting the 29th day of June, 2020 with the 30th day of August, 2020 and substituting the 30th day of June, 2020 with the 31st day of August, 2020 in the first paragraph of that notification.

GST notification date extension shifts statutory June deadlines to end of August, altering compliance timeframes.
Under section 168A, the Government amends Notification No. F.1-11(91)-TAX/GST/2020(Part-IV) by substituting in the first paragraph, clause (i), the words, figures and letters "29th day of June 2020" with "30th day of August, 2020" and "30th day of June, 2020" with "31st day of August, 2020", thereby extending the specified June compliance dates to corresponding dates in August 2020.

Retrospective effective date amendment revises notified GST cutoff dates, extending the temporal applicability of the prior notification.
The Government amends the earlier GST notification by substituting "29th day of June, 2020" with "30th day of August, 2020" and "30th day of June, 2020" with "31st day of August, 2020" in clause (i). Issued under section 168A of the Puducherry GST Act, the notification is declared to have retrospective effect from the 27th day of June, 2020, thereby revising the operative dates in the prior Gazette notification.

E-way bill validity extension preserves expired transport authorizations by deeming them valid through an administratively extended date.
Amendment to the prior notification deems the validity of certain e-way bills generated under the GST rules and whose validity expired on or after the specified cutoff to be extended until the stated extended date, and the notification is deemed to have come into force retrospectively from an earlier date.

E-way bill validity extended for bills expiring between March 20 and April 15, now deemed valid until May 31.
The amendment inserts a proviso deeming the validity of any e-way bill generated on or before 24 March 2020, whose validity expired during 20 March 2020 to 15 April 2020, to be extended until 31 May 2020; the notification is deemed to have come into force on 5 May 2020.

Authorisation of Proper Officers under rule enables specified tax commissioners to exercise powers within their jurisdiction.
Authorisation delegates powers under sub-rules (1) and (2) to Joint, Deputy and Assistant Commissioners of State Tax, subject to exercise only within their territorial jurisdiction, and specifies that the authorisation is effective from the stated retrospective commencement date.

Extension of time-limits for compliance under Section 171 postpones prescribed compliance deadlines to a unified later date.
Inserts a proviso to extend any time limit for completion or compliance of actions prescribed, specified or notified under Section 171 of the Maharashtra GST Act that fall during 20 March 2020 to 29 November 2020, where such actions were not completed within that period, by extending the time-limit for completion or compliance up to 30 November 2020.

Due date extension for GSTR-4 filings: deadline extended to 31st October under GST notification for 2019 20.
The Finance Department amends the earlier notification to substitute the first proviso in the third paragraph, replacing the earlier deadline with a later date for filing Form GSTR-4 for the 2019-2020 return period, by textual substitution in Notification No. GST.1019/C.R.58/Taxation-1 effected through Notification No. 64/2020-State Tax.

GSTR-4 deadline extended: filing due moved to end of October, amending the prior state notification.
Extension of the deadline for filing Form GSTR-4 for the financial year 2019-2020 by amendment under Section 168A of the Karnataka GST Act, substituting the due date stated in the third paragraph, first proviso of the earlier notification to the month-end in October, thereby extending the statutory filing timeframe for taxpayers required to submit Form GSTR-4.

Commencement dates for Puducherry GST amendment fixed, setting staggered activation for designated amendment provisions.
Appoints commencement dates for specified provisions of the Puducherry Goods and Services Tax (Second Amendment) Act, 2020 under the enabling power in sub section (2) of section 1, fixing staggered operative dates so that designated provisions of the amendment become legally effective on the dates appointed by the Lieutenant Governor.

Extension of compliance deadlines: statutory GST time-limits and certain e way bill validities are deemed extended during the disruption period.
Time-limits for completion or compliance of actions under the Puducherry GST Act that fell during the disruption period are deemed extended to a specified later date, covering actions by authorities (proceedings, orders, notices, approvals) and filings by persons (appeals, replies, applications, reports, documents, returns), subject to express exclusions of specified chapters, sections and related rules; separately, validity of certain e way bills expiring in an earlier window is deemed extended to an interim date.

Special Economic Zone unit inclusion expands eligibility under Puducherry GST; turnover threshold increased for exemption.
Amendment to the Puducherry Goods and Services Tax notification inserts a Special Economic Zone unit into the referenced category in the first paragraph and substitutes the existing turnover ceiling with five hundred crore rupees, thereby raising the monetary threshold that governs applicability of the notification, effected under sub rule (4) of rule 48 of the Puducherry GST Rules as an amendment to G.O. Ms. No. 9 dated 1 April 2020.

E invoice schema: mandatory IRN and structured e invoice fields enable standardized electronic invoice registration and tax reporting.
The amendment prescribes FORM GST INV 1 (e Invoice Schema Version 1.1) effective 30 July 2020, detailing a hierarchical e invoice format with cardinality rules, field specifications and mandatory/optional designations. It mandates IRP generated IRN for invoice validity, enumerated codes for supply/document types and place/state, and requires either IGST or CGST+SGST/UTGST reporting per taxable supply. Annexures cover Ship To, Dispatch From, item attributes, batch details, transporter/e way bill data and optional supporting document encodings.

Corrigendum correcting a government order reference, replacing an incorrect G.O. number with the correct one in notification.
Corrigendum amends the first paragraph of the notification issued vide G.O. Ms. No. 9, dated 1 April 2020, by substituting the reference "G.O. Ms. No. 68" with "G.O. Ms. No. 66" in the Official Gazette publication.

Corrigendum correcting a government notification reference to replace an incorrect G.O. number in the Official Gazette.
Corrigendum correcting the first paragraph of the notification issued vide G.O. Ms. No. 10, dated 1st April, 2020, directing that the reference to G.O. Ms. No. 66 shall be read as G.O. Ms. No. 68 in the Official Gazette publication.

Extension of time limits under Section 171 provides a uniform extended deadline for specified GST compliance during the pandemic period.
Inserts a proviso to extend any time limit for completion or compliance of actions specified, prescribed or notified under Section 171 of the Odisha GST Act that fell within the period from 20 March 2020 to 29 November 2020, so that such time limits are extended up to 30 November 2020; amendment is effected under Section 168A and is deemed effective from 1 September 2020.