Aadhaar authentication for GST registration is required, with alternate identification allowed when Aadhaar is unavailable.
Authentication of Aadhaar number is required for an individual seeking GST registration as a condition of eligibility for registration. Where Aadhaar number has not been assigned, alternate and viable means of identification must be offered in the manner specified in the rules. The notification is deemed to have come into force with effect from 1 April 2020.

GST registration provisions excluded for non-citizens and specified persons, with effect from 1 April 2020.
The GST registration provisions under sub-section 6B and sub-section 6C of section 25 are made inapplicable to a person who is not a citizen of India, and to any class of persons other than the specified categories. Those categories are individual, authorised signatory of all types, managing and authorised partner, and Karta of a Hindu undivided family. The notification operates from 1 April 2020.

Aadhaar authentication and refund recovery rules reshape GST registration, capital goods credit, and export refund compliance.
The amendment rules introduce Aadhaar authentication as a condition for GST registration, provide for physical verification of the principal place of business where authentication fails, and revise the verification process and reporting in FORM GST REG-30. They also modify the input tax credit formula for capital goods, clarify the five-year useful life rule, require audit and filing of FORM GSTR-9C for specified turnover, and adjust refund and export-related provisions, including re-credit, recovery of refunds where export proceeds are not realised, and an undertaking in FORM GST RFD-01.

Dynamic QR code on B2C invoices becomes mandatory for large registered persons, with digital-display compliance recognized.
Dynamic Quick Response (QR) code is required on B2C invoices issued by a registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees, subject to specified exclusions. Where the registered person makes the Dynamic QR code available through a digital display, the B2C invoice containing a cross-reference of payment through that code is deemed to contain the QR code. The notification is deemed to have come into force from 1 October 2020.

Invoice compliance for large registered dealers under GST is notified for supplies to registered persons.
Registered persons, other than those covered by the specified exclusions in rule 54, whose aggregate turnover in a financial year exceeds one hundred crore rupees are notified as a class required to prepare invoices and other prescribed documents under rule 48(4) of the Uttarakhand Goods and Services Tax Rules, 2017, for supplies of goods or services or both to registered persons. The notification supersedes the earlier notification on the subject, subject to things done or omitted to be done before supersession.

GST filing relaxation for taxpayers using GSTR-3B replaces CMP-08 and GSTR-1 filing requirements for the year 2019-20.
A further amendment under section 148 of the Uttarakhand Goods and Services Tax Act, 2017 inserts a new proviso in paragraph 2 of the existing notification. Taxpayers who furnished FORM GSTR-3B for tax periods in financial year 2019-20 instead of FORM GST CMP-08 are not required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods in financial year 2019-20. The amendment creates a filing relaxation for the specified class of taxpayers.

Corporate insolvency resolution process registration rules require new GST registration, credit treatment, and cash ledger refund handling.
Special procedure is prescribed for corporate debtors undergoing the corporate insolvency resolution process, requiring a new registration in each State or Union territory within thirty days of appointment of the IRP or RP, and a first return after registration. The newly registered person may claim input tax credit on eligible invoices received since appointment, and recipients may also avail credit on invoices issued using the erstwhile GSTIN, subject to specified conditions and exceptions. Cash ledger amounts deposited by the IRP or RP before new registration are available for refund to the erstwhile registration.

GST reconciliation statement exemption for foreign airline companies, subject to authenticated receipts and payments statements for Indian operations.
Foreign airline companies meeting the prescribed foreign company registration conditions are treated as a special class of registered persons under the Uttarakhand GST law and are not required to furnish the reconciliation statement in FORM GSTR-9C. In place of GSTR-9C, they must submit for each GSTIN a statement of receipts and payments for the financial year relating to Indian business operations, duly authenticated by a practising Chartered Accountant in India or a firm or LLP of practising Chartered Accountants in India, by the prescribed due date in the succeeding financial year.

Lottery supply valuation under GST is revised through amended deemed value rules for ticket-based supplies.
The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2020 amend rule 31A of the Uttarakhand Goods and Services Tax Rules, 2017 by substituting the deemed value of supply of lottery as 100/128 of the face value of the ticket or the price notified in the Official Gazette by the organising State, whichever is higher. The definition of organising State is retained by reference to the Lotteries (Regulation) Rules, 2010. The rules are stated to have come into force retrospectively from 1 March 2020.

GST schedule amendment alters rate entries for lottery and omits a separate 6% entry from the tax notification.
Uttarakhand GST rate schedules were amended to omit S. No. 242 from Schedule II at 6% and substitute S. No. 228 in Schedule IV at 14% with an entry covering lottery under any chapter. The amendment was made under the Uttarakhand Goods and Services Tax Act, 2017 and given retrospective effect from 1 March 2020.

Safe harbour option: amendment preserves validly exercised options and extends transfer pricing rule applicability for the relevant assessment year.
The Income-tax (9th Amendment) Rules, 2020, effective from 1 April 2020, insert sub rule (3B) in rule 10TD to apply sub rules (1) and (2A) for the relevant assessment year; add a proviso to rule 10TE(2) excluding its application to safe harbour options validly exercised under rule 10TD(3B); and amend the heading reference in Form No. 3CEFA in Appendix II to reflect rule 10TE.

Tariff values for specified edible oils, metals and agricultural goods remain fixed under an amended customs notification effective immediately.
The Central Board of Indirect Taxes & Customs amends the principal non tariff notification by substituting TABLE 1, TABLE 2 and TABLE 3 to fix tariff values (US$ per metric tonne or per unit weight) for specified imports - various palm and soyabean oils, brass scrap, poppy seeds, areca nut - and unit tariff values for gold and silver in prescribed forms, with the listed numerical values retained unchanged.

Anti-dumping duty on sodium citrate: imports from China attract differential duty rates and multi-year continuance under customs rules.
Definitive anti-dumping duty is imposed on imports of Sodium citrate originating in or exported from China PR after a continuation review found continued dumping and consequent injury; the notification specifies differential per-unit duty rates for a named producer and for other producers, extends coverage to exports via any country to prevent circumvention, requires payment in Indian currency, and adopts the exchange rate notified under the Customs Act with the bill of entry date as the relevant date; the duty is effective for a multi-year period.

GST rate amendment: Lottery reclassified under a higher state tax category, with Schedule entries revised and retroactive effect.
The notification amends Jharkhand State GST schedules by omitting Schedule II 6% S. No. 242 and substituting Schedule IV 14% S. No. 228 with a new entry classifying "Any chapter - Lottery," thereby reassigning lottery supplies to the substituted rate entry; the amendment is effective from the first day of March, 2020.

GST compliance extension: COVID-19 period time limits extended with specified exceptions and e way bill relief.
Where any time limit for completion or compliance under the State GST Act falls between 20 March 2020 and 29 June 2020 and was not met, the time for completion or compliance is extended to 30 June 2020, covering proceedings, orders, notices and filings, subject to specific exclusions including specified chapters, certain operative provisions, return filing provisions (with limited exceptions), e way bill provisions and related rules; additionally, e way bills generated on or before 24 March 2020 with validity expiring between 20 March 2020 and 15 April 2020 are deemed extended until 31 May 2020.

Input tax credit and composition scheme compliance amended under Uttar Pradesh GST rules for filing and cumulative adjustment requirements.
The Uttar Pradesh Goods and Services Tax (Thirty Ninth Amendment) Rules, 2020 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 31 March 2020. A registered person opting to pay tax under section 10 for the financial year 2020-21 must electronically file FORM GST CMP-02 on or before 30 June 2020 and furnish FORM GST ITC-03 by 31 July 2020. The amendment also provides for cumulative application of the input tax credit condition for February to August 2020, with the September 2020 GSTR-3B return reflecting the cumulative adjustment.

Common Adjudicating Authority appointment consolidates adjudication of specified customs show cause notices under designated officers.
The Board exercises powers under the Customs Act to appoint officers as Common Adjudicating Authority to exercise the powers and duties of the originally named adjudicating authorities for adjudication of specified show cause notices. The Table in the notification lists each Noticee, the SCN reference(s), the original adjudicating authorities, and the officer appointed to consolidate adjudication responsibility-e.g., appointment of the Pr. Commissioner/Commissioner of Customs, Chennai-VII, for show cause notices against Shilpa Medicare Ltd.

Common Adjudicating Authority appointment centralises adjudication of customs show cause notices against a corporate noticee.
Appointment of a Common Adjudicating Authority to adjudicate multiple customs show cause notices issued against M/s L&T Hydrocarbon Engineering Ltd by designating a specific officer to exercise the powers and discharge the duties of the originally named adjudicating authorities for the listed notices, thus centralising adjudication authority under the Customs Act.

E-way bill validity extended to end May for bills generated by late March that expired in late March-mid April.
Where an e-way bill was generated on or before 24 March 2020 and its validity expired during 20 March 2020 to 15 April 2020, the validity of such e-way bill is deemed extended until 31 May 2020 by an amendment to the earlier finance department notification under the goods and services tax framework.

Commencement of amendment: provision of Meghalaya GST Amendment Ordinance brought into force enabling amendment to MGST Act provision.
The Government of Meghalaya, under sub section 1 of the Meghalaya Goods Services Tax (Amendment) Ordinance No. 2 of 2020, appoints the 18th day of May, 2020 as the date on which Section 11 of the Ordinance shall come into force, by notification of the Excise, Registration, Taxation and Stamps Department.