Extension of return filing deadline: GSTR-3B electronic filing period extended to allow later submission via common portal.
An amendment inserts a proviso into the earlier notification requiring the return in FORM GSTR-3B for November, 2019 to be furnished electronically through the common portal on or before the 23rd December, 2019; the Commissioner made the change under the Maharashtra GST Act and Rules on the Council's recommendation, and the notification is deemed effective from the 20th December, 2019.

GSTR-3B filing deadline extension permits eligible registered persons to file their November return electronically by the prescribed extended date.
GSTR-3B filing compliance for November 2019 is extended for registered persons whose principal place of business is in Assam, Manipur, Meghalaya or Tripura. Such persons may furnish the return electronically through the common portal on or before 31 December 2019. The extension is introduced by an additional proviso in the earlier State Tax notification and is deemed effective from 23 December 2019.

GSTR-1 filing deadline for higher-turnover registered persons is extended for November outward-supply details under the GST framework.
Registered persons with their principal place of business in Assam, Manipur or Tripura, and aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year, receive an extended time limit for furnishing November 2019 outward-supply details in FORM GSTR-1. The extension runs until 31 December 2019 and is deemed effective from 11 December 2019.

Input tax credit restrictions permit written disallowance of electronic ledger debits where credit appears fraudulent or ineligible.
The percentage specified in rule 36(4) is reduced from 20 percent to 10 percent. Electronic credit ledger debits may be restricted, for recorded reasons, where input tax credit appears fraudulent or ineligible because of non-existent suppliers or recipients, non-receipt of supplies, unpaid tax, or absence of prescribed documents. The restriction may be lifted when those conditions cease and expires after one year. Rule 138E is expanded to cover failure to furnish outward supply statements for two months or quarters.

GSTR-1 late-fee waiver applies where delayed outward-supply details for eligible tax periods are furnished within the specified window.
Late fee under section 47 of the Arunachal Pradesh Goods and Services Tax Act, 2017 is waived for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for periods from July 2017 through November 2019 by the due date, provided the details are furnished between 19 December 2019 and 10 January 2020. The waiver takes effect from 19 December 2019.

Compliance deadline for GSTR-3B: November return must be filed electronically via common portal by the December deadline.
Amendment inserts a proviso requiring the return in FORM GSTR-3B for November 2019 to be furnished electronically through the common portal on or before the 23rd December, 2019, and states the amendment is deemed to have come into force from 20th December, 2019.

Tariff classification correction: Exim code and botanical species for Urad amended, effective on Gazette publication.
The corrigendum rectifies the notified schedule by amending the Exim code from 0713 31 90 to 0713 31 10 and changing the item description from Vigna radiata to Vigna mungo for Urad; it is issued under statutory notification powers and comes into force on publication in the Official Gazette.

Authority for Advance Ruling membership updated: state notification amended to substitute the nominated central tax member.
The Government amends the existing notification constituting the Kerala Authority for Advance Ruling by substituting the previously notified member with a newly nominated Joint Commissioner of Central Tax and Central Excise, following the transfer of the earlier appointee and nomination by the Principal Chief Commissioner; the amendment modifies the named entry in the Gazette notification to update the Authority's membership.

Definition of bus body building expanded to include body construction on eligible motor vehicle chassis, changing GST entry scope.
Amendment inserts an Explanation to item (ic) in the Table against serial number 26 of SRO-GST-11 clarifying that "bus body building" includes building of body on the chassis of any vehicle falling under the customs classification for motor vehicles. The notification is made under the government's amendment power on Council recommendations and is given a retrospective commencement date, thereby extending the entry's regulatory scope to chassis-based body-building activity under Jammu and Kashmir GST.

Tax classification: Uranium Ore Concentrate inserted into GST schedule with retrospective effect and restricted refunds.
The notification inserts S. No.103A in the Schedule to SRO GST 2 (2017) classifying Uranium Ore Concentrate, effected under the statutory power to notify Schedule entries on Council recommendation. The insertion is made retrospective to 8 July 2017, with a proviso barring refunds for tax collected during the interregnum that would not have been collectible had the insertion been earlier.

Annual return filing extension: revised deadlines allow delayed electronic filing for specified earlier GST periods.
The Order substitutes the Explanation to section 44 to declare revised due dates for specified annual return periods affected by technical problems, permitting registered persons (subject to exclusions in section 44) to furnish the overdue electronic annual returns within the newly prescribed windows and thereby removing difficulties caused by inability to file electronically.

Extension of filing deadline: Form GSTR-3B for November may be filed electronically by 23 December.
Extension of the filing deadline for FORM GSTR-3B for November 2019: a proviso was inserted into the prior departmental notification permitting electronic furnishing of the November 2019 FORM GSTR-3B through the common portal on or before 23 December 2019, with the amendment deemed effective from the day of December 2019.

Electronic invoicing requirement: notified registered persons must obtain an Invoice Reference Number and upload FORM GST INV 01 to the GST portal.
Notified registered persons must prepare invoices by including FORM GST INV-01 particulars and obtain an Invoice Reference Number by uploading the information on the Common GST Electronic Portal in the manner and subject to conditions and restrictions specified by notification; invoices issued otherwise will not be treated as invoices, and the ordinary invoice provisions do not apply to invoices prepared under this electronic mechanism.

QR code on B2C invoices required for suppliers exceeding turnover threshold; dynamic QR via display also qualifies from implementation.
An invoice to an unregistered recipient by a registered person whose aggregate annual turnover exceeds the specified threshold must carry a QR code. If the supplier provides a Dynamic QR code via a digital display and the invoice cross-references payment using that Dynamic QR code, the invoice is deemed to contain a QR code for compliance.

E invoice common portal designated: specified GSTN managed websites notified for invoice preparation, effective from January onwards.
Notification designates ten specified websites as the Common Goods and Services Tax Electronic Portal for preparation of e invoices under the Tripura State GST rules, stating those sites are managed by the Goods and Services Tax Network and setting an operative commencement date for the designation.

E invoice requirement: registered persons above the specified turnover threshold must issue e invoices for supplies to registered persons.
Notifies that registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees are a class required to prepare invoices under sub rule (4) of rule 48 of the State Goods and Services Tax Rules, 2017 for supplies of goods or services or both to a registered person, and that this e-invoice requirement takes effect from 1 April 2020.

Commencement of Rule 46 of Tripura SGST Rules notified; government appoints an effective date to bring the rule into force.
The Government, exercising powers under rule 5 of the Tripura State GST (Fourth Amendment) Rules, 2019 and on Council recommendations, appoints an appointed day for the operation of rule 46 of the Tripura State GST Rules, 2017, thereby bringing that rule into force by administrative notification issued by the Finance Department.

Return filing deadline extended for FORM GSTR-3B for November; new due date set for 23 December 2019.
The Commissioner amended an earlier notification to insert a proviso that the return in FORM GSTR-3B for November 2019 shall be furnished electronically through the common portal on or before 23rd December, 2019; the amendment is deemed to have come into force from 20th December, 2019.

Annual return compliance: registered persons below prescribed turnover threshold may opt to deem annual returns furnished for specified years.
Notification designates registered persons below the prescribed aggregate turnover threshold who have not furnished the annual return by the due date as a class eligible to follow a special procedure to furnish the annual return, providing that such return shall be deemed to be furnished on the due date if it was not furnished before that date.

Time period for furnishing GSTR-1: quarterly deadlines set for specified small taxpayers, with further monthly timelines to follow.
The notification prescribes a special procedure requiring registered persons within the notified aggregate turnover threshold to furnish details of outward supplies in Form GSTR-1 for specified quarters within prescribed time limits: October-December 2019 by 31st January 2020 and January-March 2020 by 30th April 2020; monthly time limits for October 2019-March 2020 will be notified later in the Official Gazette, and the notification is effective from 9th October 2019.