Dynamic QR code requirement for B2C invoices extended, allowing digital-display cross-referenced QR as compliance method.
An invoice issued to an unregistered person by a registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees must contain a Dynamic Quick Response (QR) code, subject to specified exclusions. If the Dynamic QR code is provided via a digital display and the B2C invoice cross-references payment by that QR code, the invoice is deemed to have a QR code. The notification supersedes an earlier one and comes into force from the first day of October, 2020.

GST rate amendment: state schedules modified with omissions, insertions and substituted descriptions, effective from April 2020.
Amendments modify the Madhya Pradesh GST notification by omitting designated serial entries from Schedules I, II and III, inserting a new serial entry in Schedule II to capture goods under a particular tariff heading, and substituting an existing Schedule III description with a general "All goods" description; the changes are effective from 1 April 2020.

GST treatment of aircraft maintenance clarified by adding maintenance and overhaul services to the notified services list.
The amendment inserts a new subitem (ia) to the GST notification to include maintenance, repair or overhaul services for aircraft, aircraft engines and aircraft components or parts, with a corresponding table entry for tax treatment, and amends the following item to reference both (i) and (ia); the amendment is effective from 1 April 2020.

Interest relief for delayed GST returns: reduced interest rates allowed subject to filing by specified extended deadlines.
Amends a prior departmental notification to grant conditional reduction of interest rate for registered persons filing FORM GSTR-3B for February, March and April 2020. The relief differentiates taxpayers by aggregate turnover into three classes and ties nil-or-reduced interest to filing by specified extended dates; the amendment takes effect from 20 March 2020.

GST compliance deadline extension for composition scheme returns and annual returns, with retroactive commencement and delayed filing deadlines.
The State amends the earlier notification under section 148 to insert provisos extending deadlines: persons must furnish a statement of self assessed tax in FORM GST CMP 08 for the quarter ending 31 March 2020 by the extended date provided, and must furnish the return in FORM GSTR 4 for the financial year ending 31 March 2020 by the extended date provided; the notification is deemed effective from 3 April 2020.

Filing obligation modification: GSTR-3B filers need not submit GSTR-1 or CMP-08 for the specified tax periods.
Taxpayers who furnished FORM GSTR-3B for the financial year 2019-20 in lieu of the statement of payment in FORM GST CMP-08 are not required to furnish FORM GSTR-1 or the statement in FORM GST CMP-08 for all tax periods in that financial year; amendment is made under section 148 and is effective from 23rd March, 2020.

GSTR-1 deadlines for small taxpayers set for quarterly filings, with monthly return timeframes to be notified later.
Registered persons whose aggregate turnover does not exceed the specified threshold must furnish outward supply details in FORM GSTR-1 under a special quarterly procedure. The notification fixes quarterly filing time limits for April-June 2020 and July-September 2020 as specified in its Table, states that monthly return time limits for April-September 2020 will be notified later, and declares the notification effective from 23 March 2020.

Aadhaar authentication requirement: authorised signatories, managing partners and Karta must authenticate Aadhaar for SGST registration.
Notification requires authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family to undergo Aadhaar authentication of possession of Aadhaar number to be eligible for SGST registration; where Aadhaar is not assigned, alternate and viable means of identification must be provided under the applicable procedural rules, with the requirement effective from the 1st day of April, 2020.

Aadhaar authentication required for GST registration; alternate identification methods provided where Aadhaar is not assigned, per rules.
Aadhaar authentication is mandated as the primary identity verification for GST registration eligibility under the State GST rules; individuals without an Aadhaar number must be offered alternate viable means of identification in the manner prescribed by the rules. The notification declares its provisions to be in force from the notified commencement date, making the Aadhaar-based authentication requirement and the alternative identification pathway operational under the State GST regulatory scheme.

Aadhaar authentication exemption limited to specified person classes; non-citizens and others excluded from Aadhaar requirement.
The State notification declares that statutory Aadhaar authentication provisions shall not apply to persons who are not citizens of India or to classes other than the following: Individual; Authorised Signatory of all types; Managing and Authorised Partner; and Karta of a Hindu Undivided Family, and states that the notification is effective from 1 April 2020.

Registration requirement for corporate debtors under insolvency: distinct person status, transitional GST registration and input tax credit rules apply.
The notification requires that corporate debtors under corporate insolvency whose affairs are managed by an IRP/RP be treated as a distinct person and obtain a new registration in each State where previously registered; the IRP/RP-controlled entity must file an initial return for the period from liability to registration until grant of registration. Transitional input tax credit rules allow the IRP/RP-controlled entity to claim ITC on supplies received since appointment but invoiced to the erstwhile GSTIN, and allow recipients to claim ITC on such invoices for the transitional period, subject to Chapter V conditions and specified exceptions; cash ledger deposits during transition remain refundable to the erstwhile registration.

Late fee waiver for GST outward-supply return filings if GSTR-1 submitted by extended deadline; limited retrospective application.
An amendment waives the late fee payable under section 47 for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 for the March-May 2020 monthly periods and the quarter ending 31st March, 2020, provided they furnish those details in FORM GSTR-1 on or before 30th June, 2020; the notification is effective from 3rd April, 2020.

Entry into force of Rule 87(13) and Form GST PMT-09; provisions commence on appointed date.
The State Government, invoking statutory rule-making authority, appoints 21 April 2020 as the date on which Rule 87(13) and Form GST PMT-09 of the RGST (Fourth Amendment) Rules, 2019 shall come into force by notification of the Finance Department, thereby operationalising those specific amendment provisions.

Commencement of GST rule provisions: state appoints a date to bring specified HPGST rule provisions and form into force.
The State, exercising powers under the Himachal Pradesh GST Act and enabling amendment rules, appoints a date as the operative commencement for specified rule provisions and the related GST payment form, thereby authorising their coming into force and enabling their application and enforcement by state GST administration.

Effective date appointment for GST rule amendments set; specified provisions declared to take effect from the appointed commencement date.
Under section 164 of the Gujarat Goods and Services Tax Act, 2017 read with rule-making provisions, the State Government, by State Tax Notification, appointed a specific date as the commencement date from which the amendments effected by the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2019 and the related notification shall come into force in the State of Gujarat.

Annual GST return deadline extended for affected registered persons to remedy electronic filing technical difficulties and enable compliance.
The Order administratively extends the statutory annual return filing date by substituting the date in the Explanation to the annual-return provision, thereby allowing affected registered persons (other than specified exempt categories) to furnish their annual returns electronically despite prior technical filing difficulties; the amendment is effected under the removal-of-difficulties power and is given retrospective effect to validate the extended timeline.

Limitation periods for GST appeals commence from communication or when the Appellate Tribunal president assumes office, whichever later.
For appeals under section 112(1) the three-month period begins from the later of the date the order is communicated or the date the President or State President of the Appellate Tribunal assumes office; for Commissioner-initiated matters under section 112(3) the six-month period begins from the later of the date of communication or the date the President or State President assumes office.

Extension of GST return filing deadlines: CMP-08 and GSTR-4 deadlines extended to provide additional time for compliance.
Amendment to the Andhra Pradesh GST notification inserts provisos extending filing deadlines: specified persons may furnish the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020, by 7th July, 2020, and may furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2020, by 15th July, 2020, thereby adjusting the prescribed compliance deadlines for those filings.

Conditional waiver of late fee for delayed GSTR-1 filings if furnished by the specified extended compliance deadline under GST.
A conditional waiver of the late fee for failure to furnish outward supply details in FORM GSTR-1 is granted for the listed tax periods where the registered person furnishes those details in FORM GSTR-1 on or before the extended compliance date; upon such timely submission the late fee payable under the Act stands waived for the relevant months and quarter.

Conditional waiver of late fee for delayed GSTR 3B returns, subject to filing by specified June-July deadlines per turnover class.
Conditional waiver of the amount of late fee payable for delayed FORM GSTR-3B returns for February-April 2020 is granted subject to furnishing the return by the specific dates set for each turnover class: distinct June/July deadlines apply according to aggregate turnover bands, and the provision is effective retrospectively from March 20, 2020.