Commencement of statutory provision brings section 172 of the Arunachal Pradesh Goods and Services Tax Act into force.
The State Government appoints 18 May 2020 as the date on which section 172 of the Arunachal Pradesh Goods and Services Tax Act comes into force.

Commencement of Finance Act provision: statutory notification designates the operative date for bringing the provision into force.
State Government notification exercising the Act's commencement power to designate a specific calendar date on which the named provision of the Finance Act, 2020 shall come into force within the state, issued by the Finance Department's Commercial Taxes Division as the formal administrative enactment of commencement.

Commencement of section 128 of the Finance Act 2020 appointed for 18 May 2020 under delegated power.
The Central Government, exercising the power conferred by sub section (2) of section 1 of the Finance Act, 2020, appointed 18 May 2020 as the date on which the provisions of section 128 of the Finance Act, 2020 shall come into force by a Central Tax notification issued through the Department of Revenue under the Central Board of Indirect Taxes and Customs.

Export policy: non-medical masks allowed for export while medical masks remain prohibited under amended FTP
The export policy amendment permits the export of non-medical/non-surgical masks of all types (cotton, silk, wool, knitted) while all other mask types classified as medical or surgical remain prohibited for export under the existing ITC HS export policy notifications.

Exemption from GSTR-9C for foreign airlines; submit CA-authenticated receipt and payment statement annually by the following September.
Exempts specified foreign airline companies from furnishing reconciliation statement in Form GSTR-9C; instead requires, for each GSTIN, a financial year statement of receipt and payment for Indian business operations duly authenticated by a practicing Chartered Accountant or firm/LLP of practicing Chartered Accountants in India, to be submitted by 30th September following the financial year, effective retrospectively from 16th March 2020.

GST classification change assigns lottery to a specified tax rate and deletes a prior schedule entry, with retrospective effect.
The Government, exercising statutory rate setting powers under the Jammu and Kashmir GST Act, omits S. No. 242 from Schedule II (6%) and substitutes S. No. 228 in Schedule IV (14%) with an entry specifying Lottery under any chapter; the amendment is declared retrospective and deemed to have come into force on the earlier notified date, thereby changing the schedule classification and applicable tax rate for the period indicated.

Due dates for GSTR-1 extended for small taxpayers under a special filing procedure and further timelines to be notified.
Notification under section 148 designates registered persons with aggregate turnover up to the specified threshold as a class required to follow a special procedure and prescribes calendar due dates for furnishing details of outward supplies in FORM GSTR-1 for the quarters April-June and July-September 2020; it also provides that the time limit for furnishing details or returns under section 38(2) for April-September 2020 will be notified later.

Aadhaar authentication required for non-individual GST registrants; alternate ID offered if Aadhaar unavailable to obtain registration.
Specified non-individual persons - authorized signatories, managing and authorized partners, and the Karta of an HUF - must undergo Aadhaar authentication to be eligible for GST registration. If Aadhaar is not assigned, alternate and viable identification methods are to be provided as prescribed by the GST rules. The notification also declares the date from which these requirements operate.

Aadhaar authentication requirement for GST registration now mandates individuals to complete Aadhaar verification or use alternate identification for eligibility.
The notification mandates Aadhaar authentication as the eligibility condition for individual GST registration under the State rules, while providing that individuals without an Aadhaar number shall be offered alternate and viable means of identification as specified in the rules; it also fixes the operative commencement of that requirement.

Non citizen exclusion limits applicability of specified registration provisions, retaining applicability for listed Indian individual and representative roles.
The Government, under sub section (6D) of section 25 of the Andhra Pradesh GST Act, notifies that sub section (6B) or sub section (6C) shall not apply to a person who is not a citizen of India or to a class of persons, except the following classes: Individual; authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family, with effect from 1 April 2020.

Aadhaar authentication for GST registration required; physical verification and revised capital goods credit and refund re credit rules follow.
The amendment requires Aadhaar authentication for GST registration and mandates physical verification uploaded in FORM GST REG-30 where authentication fails; it establishes a five year useful life for capital goods with direct credit to the electronic credit ledger and transitional computations for ineligible credit, prescribes audit and FORM GSTR 9C submission for specified registrants, provides refund re credit to the electronic credit ledger via FORM GST PMT 03, and sets recovery and repayment procedures where export proceeds are not realised, including use of FORM RFD 06.

Dynamic QR code requirement: high-turnover registered persons must include dynamic QR on B2C invoices; digital display cross-reference suffices.
The notification requires that B2C invoices issued by registered persons exceeding the aggregate turnover threshold and certain IGST-registered persons must have a Dynamic QR Code. A Dynamic QR Code made available via digital display with a payment cross-reference is deemed equivalent to a QR code on the invoice. The notification supersedes an earlier state notification insofar as it prescribes this QR code requirement and specifies the date on which the requirement takes effect.

E-invoicing requirement for certain high-turnover registered persons extended, making electronic invoice preparation mandatory for supplies to registered recipients.
Notification requires a class of registered persons, excluding those specified by certain sub-rules, who meet an aggregate turnover threshold to prepare electronic invoices and prescribed documents for supplies to other registered persons, superseding an earlier state notification and setting the commencement of the e-invoicing obligation to the specified effective date.

Waiver of GSTR-1 filing for taxpayers who furnished GSTR-3B instead of CMP-08 permits compliance via GSTR-3B.
The amendment provides that taxpayers who furnished returns in FORM GSTR-3B instead of submitting the self-assessed tax statement in FORM GST CMP-08 shall not be required to furnish the statement of outward supplies in FORM GSTR-1 or the CMP-08 statement for all tax periods in the financial year 2019-20.

Valuation of lottery deemed a prescribed proportion of ticket face value or notified price, whichever is higher.
The amendment to rule 31A deems the value of supply of lottery to be a prescribed proportion of the ticket face value or of the price notified by the organising state, whichever is higher, and adopts the definition of "Organising State" from the Lotteries (Regulation) Rules, 2010.

GST rate amendment alters schedule entries and tariff classification, modifying taxability for specified goods under state GST.
Amendment to the Andhra Pradesh GST notification revises schedule entries and tariff classifications effective from the first day of April, 2020. It omits the serial entry in Schedule I (2.5%), inserts a new entry for tariff 3605 00 10 as "All goods" and omits two serials in Schedule II (6%), and omits one serial in Schedule III (9%) while substituting the description for serial 379 with "All goods."

Corporate debtor registration: New distinct registration required on IRP/RP appointment; adjusted input tax credit and cash ledger refund apply.
Notification requires that an IRP/RP be treated as a distinct person and obtain new GST registration within thirty days of appointment; the IRP/RP must file the first return under section 40 for the period from appointment until registration is granted. The IRP/RP may claim input tax credit in that first return on invoices received since appointment bearing the erstwhile GSTIN subject to Chapter V conditions except specified provisions, suppliers may claim credit for a transitional period, and cash ledger deposits made before new registration are refundable to the erstwhile registration.

Exemption from reconciliation statement: foreign airlines may replace GSTR-9C with a CA authenticated receipts and payments statement.
Foreign airline companies registered as foreign companies and complying with foreign company registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C. In lieu of GSTR-9C, each such person must submit, for each GSTIN, a statement of receipts and payments for the financial year in respect of Indian business operations, duly authenticated by a practicing Chartered Accountant in India or a firm/LLP of practicing Chartered Accountants, to be filed by the thirtieth day of September following the financial year.

MRO services tax reduction with full input tax credit applicable; amendment inserts aircraft MRO entry effective from April.
Inserts item (ia) into the state GST notification to classify maintenance, repair or overhaul services for aircraft, aircraft engines and components, prescribing an entry of 2.5 in the table column for the state tax and adjusting related cross-references to include (ia); the amendment is issued under specified provisions of the Andhra Pradesh GST Act and takes effect from 1 April 2020, with the order providing for the reduced APGST rate on aircraft MRO services and availability of full input tax credit.

Commencement of amended Puducherry GST rules appointed, bringing Fourth Amendment provisions into force under statutory authorization.
The Lieutenant Governor, exercising powers under the Puducherry Goods and Services Tax Act and the amendment rules, designates 21 April 2020 as the date on which the provisions of the Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2019, shall come into force, by notification referencing the published amendment rules and Government Order.