GSTR-1 filing deadline extended to the eleventh day following each affected month; related return dates to be notified.
The Commissioner of State Tax, under the statutory provisions cited, extends the time for furnishing details of outward supplies in FORM GSTR-1 by registered persons above the specified aggregate turnover threshold for each month from April 2020 to September 2020 until the eleventh day of the month succeeding such month. The time limit for furnishing the corresponding details or return under the return-provision for those months will be notified subsequently in the Official Gazette.

GSTR-1 filing deadlines for small taxpayers prescribed under a special procedure for quarterly outward-supply reporting.
Registered persons with aggregate turnover below the specified threshold are required to furnish details of outward supplies in FORM GSTR-1 under the Haryana GST rules for specified quarters, with the notification prescribing due dates for furnishing those quarterly details and providing that time limits for monthly returns will be notified subsequently in the official gazette.

Aadhaar authentication requirement for non-individual representatives ensures eligibility for GST registration with alternate ID options.
The notification requires Aadhaar authentication of the authorised signatory of all types, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family as specified in the GST rules to be eligible for GST registration; where Aadhaar is not assigned they shall be offered alternate and viable means of identification in the manner specified in the rules.

Aadhaar authentication for GST registration required from specified date; alternate viable identification permitted if Aadhaar unavailable
Notification requires individuals to undergo Aadhaar authentication of their Aadhaar number to be eligible for GST registration under the registration rules; where Aadhaar is not assigned, the individual shall be offered alternate and viable means of identification as specified in the registration rules. The notification fixes the date from which this authentication requirement and the alternate identification procedure shall operate.

Aadhaar authentication exemption: non citizens excluded and authentication limited to specified classes of taxpayers.
Notification specifies that Aadhaar authentication provisions under the Haryana GST regime shall not apply to persons who are not citizens of India, and that the authentication requirements are confined to the following classes: Individual, authorised signatory of all types, managing and authorised partner, and Karta of a Hindu undivided family, with the notification establishing the effective commencement date.

Aadhaar authentication for GST registration; failed authentication triggers compulsory physical verification and portal reporting.
The amendment mandates Aadhaar authentication for GST registration from 1 April 2020, with failure to authenticate triggering compulsory physical verification of the principal place of business within sixty days and uploading of verification reports in FORM GST REG-30. It reorganises input tax credit treatment for capital goods by fixing a five-year useful life, adjusts common credit computations when categories change, permits re-crediting to the electronic credit ledger via FORM GST PMT-03 for certain refunds, and establishes recovery procedures for refunds where export proceeds are not realised under FEMA timelines.

Aadhaar authentication requirement for non individual registrants to secure GST registration, with alternate ID if Aadhaar unavailable.
Notification mandates Aadhaar authentication for specified non-individual persons-authorised signatories, managing and authorised partners, and the Karta of an HUF-as a condition of eligibility for GST registration, and requires provision of prescribed alternate identification where Aadhaar is not assigned.

Dynamic QR code requirement: B2C invoices by large registered taxpayers must include dynamic QR codes, digital-display cross references accepted.
An obligation requires Dynamic QR codes on B2C invoices issued by registered persons exceeding the prescribed aggregate turnover threshold, subject to exclusions in specified sub rules and separate treatment for certain integrated tax registrants. A Dynamic QR code provided via digital display with a cross reference to payment shall be treated as a Quick Response code for compliance purposes; the notification supersedes an earlier notification and fixes a later commencement date for the requirement.

Aadhaar authentication required for GST registration eligibility; alternate identification allowed where Aadhaar is not assigned.
Notification designates the date from which an individual must undergo Aadhaar authentication to be eligible for GST registration under sub-section (6B) of section 25 of the Chhattisgarh GST Act, 2017 and rule 8 of the Chhattisgarh GST Rules, 2017. If an Aadhaar number has not been assigned, alternate and viable means of identification as specified in rule 9 are to be offered. The notification takes effect from the 1st day of April, 2020.

E-invoicing obligation expanded to larger registered persons, with implementation deferred to October under GST invoicing rules.
Notification imposes an e-invoicing obligation requiring specified registered persons whose aggregate turnover exceeds a prescribed threshold to prepare invoices and prescribed documents for supplies to registered persons, excludes those covered by certain sub-rules, and supersedes an earlier notification; the implementation date is deferred to a later commencement date.

Aadhaar authentication exemptions: sub sections 6B/6C not to apply to non citizens and listed categories under CGST.
The notification provides that sub-section (6B) or sub-section (6C) of section 25 of the Chhattisgarh Goods and Services Tax Act shall not apply to persons who are not citizens of India, while confirming that the provisions continue to apply to specified classes: individual; authorised signatory; managing and authorised partner; and Karta of a Hindu undivided family. The notification is effective from the stated commencement date.

Aadhaar authentication for GST registration; failure triggers physical verification and impacts input tax credit and refund processes.
The amendment requires Aadhaar authentication for GST registration and, if not completed, mandates physical verification of the principal place of business before grant; verification reports with documents and photographs must be uploaded within fifteen working days. It revises input tax credit rules for capital goods to credit specified amounts to the electronic credit ledger with a five year useful life for calculations, prescribes re crediting of amounts wrongly debited from the electronic credit ledger via the specified payment form, and establishes recovery procedures for refunds paid on exports when export proceeds are not realised.

Waiver of GSTR-1 filing: taxpayers who filed GSTR-3B need not file GSTR-1 or CMP-08 for the financial year.
Amendment to a prior notification provides that taxpayers who furnished a return in FORM GSTR-3B instead of the statement of self-assessed tax in FORM GST CMP-08 for the tax periods in the financial year shall not be required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods of that financial year.

Registration requirement for corporate debtors undergoing insolvency: new GST registrations and transitional input tax credit rules apply.
Notification requires IRP/RP-managed corporate debtors to be treated as a distinct person and obtain new GST registrations in each jurisdiction from the date of IRP/RP appointment; the entity must file a first return for the period from liability to register until registration is granted. Input tax credit on invoices bearing the erstwhile GSTIN may be claimed in the first return subject to Chapter V conditions and prescribed exceptions; recipients of supplies may also claim credit on such invoices for the transition period. Amounts deposited in the cash ledger during the transition are refundable to the erstwhile registration.

Extension of annual return filing deadline under CGST Act permits electronic submission via common portal beyond original cutoff.
The Commissioner, on the Council's recommendation and under the powers of the Act and Rules, extends the time limit for furnishing the annual return specified under section 44 read with rule 80, permitting electronic filing through the common portal for the relevant financial year and declaring the extension operative from an earlier stated date.

GST rate reclassification: Haryana amends notification to omit and insert tariff entries and adjust schedule allocations.
Amendment to notification No. 35/ST-2 revises Haryana GST rate schedules by omitting specified serial entries in Schedule I and Schedule II, inserting a new Schedule II entry for tariff heading 3605 00 10 labelled "All goods" as serial 75A, omitting further Schedule II serials, and in Schedule III omitting a serial and substituting the column (3) entry of another serial with "All goods." The amendments take effect on the notified commencement date.

Dynamic QR code requirement for high-turnover B2C invoices; digital display cross-reference treated as QR code compliance.
The notification requires that B2C invoices issued by registered persons with aggregate turnover exceeding five hundred crore rupees include a Dynamic Quick Response (QR) code, except as excluded by specified sub rules and persons registered under the Integrated GST Act; provision of the dynamic QR via digital display with a cross reference to payment will be treated as containing a QR code, and the notification supersedes the earlier state notification with an effective date of 1 October 2020.

Maintenance, repair or overhaul services added to notification table, creating a specified tax entry and amended cross-reference, effective April.
The notification amends the Table in notification No.46/ST-2 (serial number 25) by inserting a new item "(ia)" for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts with the tabular entry "2.5 -", and by adding a cross-reference to "(ia)" in item (ii) of column (3). The amendment is effective from 1 April 2020.

E-invoicing requirement: large registered persons must prepare e-invoices for supplies to registered recipients; implementation deferred.
Designates registered persons with aggregate turnover above the prescribed threshold, excluding specified categories under rule 54, as required to prepare invoices and other prescribed documents under sub-rule (4) of rule 48 for supplies to registered persons; supersedes earlier State Notification No. 70/2019-State Tax and fixes a future commencement date for the e invoicing obligation.

Waiver of GSTR-1 filing for composition taxpayers who filed GSTR-3B, exempting them from CMP-08 reporting for the year.
The State amends the composition notification to waive the obligation to furnish GSTR-1 or the statement in GST CMP-08 for the financial year where taxpayers have, instead, furnished returns in GSTR-3B for all tax periods; the amendment is made under the State GST Act and is effective retrospectively from the stated commencement date.