GST notification amendment adds tariff entry for aerated water, altering state tax classification and applicability.
The notification amends the Annexure to Notification No. 2/2019 State Tax (Rate) by inserting Sl. No. 2A with tariff classification 2202 10 10 described as "Aerated Water", thereby modifying the list of goods subject to state tax rates under the existing notification; the amendment is made by executive order under the State's taxation powers and is given an identified commencement date.

Classification of precious metals updated to include silver and platinum, and tariff heading reference amended.
Amendment revises a State GST rate notification by substituting "gold" with "gold/silver/platinum", replacing the opening reference to heading 7108 with Chapter 71, and substituting clause (d) in the Explanation so that "Chapter" means the heading as specified in the First Schedule to the Customs Tariff Act, 1975; the changes are deemed effective from 1 October 2019.

GST Schedule amendment adds dried tamarind and leaf based plates and cups to the state tax schedule.
Amendment to the Assam State GST rate notification adds two Schedule entries: one for dried tamarind and another for plates and cups made of leaves, flowers, or bark, thereby expanding the list of goods subject to the state tax rate framework. The insertions modify Notification No. FTX.56/2017/15 and take effect from the stated effective date, aligning tariff classification of these items within the existing state GST notification.

Aadhaar authentication requirement affects GST registration eligibility and validity, with alternatives and registration consequences for taxpayers.
The Act recognises the National Appellate Authority for Advance Ruling as the national forum for conflicting advance rulings, prescribes appeal procedures and binding effect of its rulings; creates a capped composition-like option for certain small registered persons with specified disqualifications and related turnover computation rules; mandates Aadhaar-based authentication or alternate identification for registration and authorises electronic payment mode requirements; permits transfers among electronic cash ledgers and corresponding State-Central account transfers, modifies return periodicity and payment timelines, and adds a profiteering penalty for failure to pass on tax or input credit benefits.

GST rate amendments alter schedule entries and product classifications under state SGST notification, revising rates and insertions.
Amendments to the Assam State GST notification revise tariff schedules I-VI by inserting, substituting and omitting specified entries to change product classifications and applicable state GST rates, including new inclusions for marine fuel, wet grinders, packing bags, a series of rail locomotives and parts, caffeinated beverages, and revised treatments for certain precious and synthetic stones; the changes also redefine beverage exclusions and vehicle eligibility for persons with orthopedic disability subject to certification. The notification makes these amendments effective from the stated operative date.

Retrospective GST exemption amendment replaces the scheduled entry with Uranium Ore Concentrate and bars refunds on collected tax.
Exemption notification under the Uttarakhand Goods and Services Tax Act, 2017 is amended to substitute the entry against serial no. 103A in the Schedule with Uranium Ore Concentrate. The amendment is given retrospective effect, with no refund of tax already collected where such tax would not have been collected if the amended notification had been in force throughout. It is deemed to have come into force from 1 July 2017.

Limitation for GST tribunal appeals starts from the later of order communication or tribunal head assumption of office.
The Order clarifies the commencement of limitation periods for appeals and applications under section 112 of the Uttarakhand Goods and Services Tax Act, 2017, where the Appellate Tribunal has not yet been constituted under section 109. The three-month period for an appeal and the six-month period for an application will begin 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 enters office after constitution of the Tribunal.

Aadhaar authentication requirement for GST registration introduced, with alternate identification and invalidation on non compliance.
The Act amends the Himachal Pradesh GST Act to insert a composition style option for small registered persons with prescribed turnover limits and specified exclusions, require Aadhaar authentication or alternate identification for grant and validity of registration, integrate the National Appellate Authority for Advance Ruling into the advance ruling framework with binding effect on distinct applicants and persons sharing a PAN, mandate prescribed electronic payment modes for certain suppliers, revise return filing and payment timings, permit transfers among electronic cash ledgers with deemed deposit treatment, clarify intergovernmental refund transfers, and impose a profiteering penalty with a limited waiver.

GST registration, composition and compliance reforms introduce Aadhaar authentication, digital payments, revised returns, cash ledger transfers and anti-profiteering penalties.
Composition levy provisions exclude interest or discount on deposits, loans or advances from specified turnover computations. A separate concessional tax option is introduced for registered persons not eligible for the existing composition scheme, subject to turnover eligibility and exclusions for inter-State outward supplies, specified electronic-commerce supplies, and casual or non-resident taxable persons. Registered persons must undergo Aadhaar authentication or furnish proof of Aadhaar possession, with alternate viable identification where Aadhaar has not been assigned. Failure to comply may render registration invalid.

Definition of bus body building clarified to include building on chassis of vehicles under customs tariff, amending GST notification.
Amendment inserts an Explanation to the notification entry clarifying 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; the amendment is made to the notification issued under G.O.(P) No.72/2017/TAXES and is deemed effective from 22nd November, 2019.

Pre Notice Intimation of Proposed Tax Liability: standardized communication and response mechanism introduced before show cause notices.
Amendments clarify that suspended registrants shall not issue tax invoices or charge tax and, upon revocation, invoice provisions apply; cap input tax credit for supplier-unreported invoices at 20 percent of eligible uploaded credit; require electronic furnishing of FORM GSTR-3B where extensions apply; mandate practitioner examination within prescribed time; authorize refund disbursement on consolidated payment advice; allocate 50 percent of Fund receipts for GST publicity subject to consumer welfare floor; extend specified timelines; introduce FORM GST DRC-01A to communicate ascertained tax, interest and penalty before issuing show cause notices and permit Part B submissions or partial payment.

Extension of annual GST return deadline for affected registered persons due to technical filing issues; new deadline provided.
The Order amends the Explanation to section 44 of the Manipur GST Act to extend the statutory deadline for furnishing the annual return electronically, acknowledging technical problems that prevented certain registered persons (other than specified excluded categories) from filing for the period 1 July 2017 to 31 March 2018, and does so under the State Government's powers conferred by section 172 to remove the resulting difficulties.

Annual return deadline extension granted to address filing technical issues, altering prescribed due date and making it retroactively effective.
Substitutes the previously prescribed annual return due date in the Explanation to section 44 of the Gujarat GST Act, 2017 with a later date to address technical problems that prevented filing for the period 1 July 2017 to 31 March 2018; made under powers of section 172 as a Removal of Difficulties order and deemed effective from 26 December 2019.

Annual return deadline extension allows delayed filing for registered taxpayers after technical system difficulties to facilitate compliance.
The State Government, under Section 172, issues a Removal of Difficulties Order amending the Explanation to Section 44 by substituting the statutory deadline for furnishing the annual return, thereby extending the filing date for eligible registered persons (with specified exclusions). The Order notes technical problems that prevented filing of the annual return for the period from 1st July, 2017 to 31st March, 2018 and declares the Order to be deemed in force from the stated commencement date to address those difficulties.

Restriction on electronic input tax credit allows authorities to block use where input tax appears fraudulently claimed or ineligible.
The Gujarat GST Rules are amended to lower the prescribed threshold in rule 36 from the previously applicable figure, to insert Rule 86A permitting the Commissioner or an authorised officer to disallow debit from the electronic credit ledger where input tax credit appears fraudulently availed or ineligible on specified grounds (including non-existent suppliers, absence of receipt of goods or services, unpaid tax by supplier, lack of required documents, or non-existent claimants), with reasons recorded in writing, restoration when conditions cease, and automatic cessation of restriction after one year; and to expand rule 138E to capture failure to furnish outward-supply statements for two periods.

Restriction on electronic credit ledger use where input tax credit appears fraudulent, suspending debit for liabilities or refunds.
The rules substitute twenty percent with ten percent in rule 36 effective from 1 January 2020 and insert Rule 86A empowering the Commissioner or an authorised officer to disallow debit from the electronic credit ledger where input tax credit appears fraudulently availed or ineligible on specified grounds (non existent suppliers, no receipt of goods/services, tax on supply unpaid, claimant non existent, or absence of prescribed documents); the officer may later allow debits if satisfied and any restriction expires after one year. Rule 138E is expanded to cover failure to furnish outward supply statements for two months or quarters.

Late fee waiver for delayed GSTR-1 filings if submitted within the prescribed amnesty window under the Gujarat GST notification.
Waiver of late fee for amounts payable under section 47 is granted to registered persons who failed to furnish details of 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 during the amnesty window between 19th December, 2019 and 10th January, 2020. The waiver is implemented by amending an earlier notification under section 128 and is deemed effective from 19th December, 2019.

Late fee waiver for delayed GSTR-1 filings permits registered persons to avoid penalties if filings submitted within specified window.
Waiver of the late fee under Section 47 is provided for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017 to November 2019 by the due date, where those details are furnished in FORM GSTR-1 during the specified remedial window; the amendment inserts a proviso into Notification No. 4/2018-State Tax and takes effect from 19th December 2019.

GST return filing requirement: Form GSTR-3B must be submitted electronically via common portal within the extended statutory deadline.
Insertion of a proviso to Notification No. 44/2019 requires that the return in FORM GSTR-3B for November, 2019 be furnished electronically through the common portal on or before the prescribed deadline, thereby amending the return-filing requirements of the earlier notification.

QR code requirement on B2C invoices for high-turnover registered persons; dynamic QR cross-reference suffices for compliance.
An obligation is imposed on registered persons meeting a high aggregate turnover threshold to include a Quick Response (QR) code on invoices issued to unregistered recipients (B2C invoice). Where a registered person makes a Dynamic Quick Response (QR) code available through a digital display and the B2C invoice contains a cross-reference to payment using that Dynamic QR, the invoice is deemed to have the QR code for compliance.