Corporate insolvency registration requirement: IRP/RP must obtain new GST registration and may claim input tax credit during CIRP.
IRP/RP appointed to manage a corporate debtor under the CIRP is to be treated as a distinct person and must obtain new GST registration in each State/UT where the debtor was registered within thirty days; the IRP/RP must file a first return for the period from liability to registration until registration is granted. The IRP/RP may claim input tax credit in that first return on supplies after appointment bearing the erstwhile GSTIN (subject to Chapter V conditions and specified rule exceptions), recipients may also claim transitional credit, and cash ledger deposits between appointment and new registration are refundable to the erstwhile registration.

GST rate amendment alters specified schedule entries and HSN classifications, changing applicable tax coverage and entry scope.
The State amends its GST notification to: omit serial 187 from the 2.5% schedule; in the 6% schedule insert serial 75A (HSN 3605 00 10 - "All goods") after serial 75 and omit serials 202 and 203; and in the 9% schedule omit serial 73 and substitute the column (3) entry for serial 379 with "All goods". The amendments take effect on 1 April 2020.

Reduced SGST rate for aircraft maintenance services permits full input tax credit and amends prior notification.
The notification inserts a new item (ia) into the State notification table covering maintenance, repair or overhaul services for aircraft, aircraft engines and components, establishing a reduced SGST charge for those services while preserving full input tax credit; it also amends the cross-reference in item (ii) to include (ia) and comes into force from the first day of April following publication.

Special due dates for GSTR-1 filings for eligible small taxpayers set, with deferred quarterly submission deadlines announced.
Registered persons with aggregate turnover up to 1.5 crore rupees must furnish details of outward supplies in FORM GSTR-1 under Odisha GST Rules for the quarters April-June 2020 and July-September 2020 according to extended time limits specified in the Notification; the time limit for furnishing details or returns for April-September 2020 will be notified subsequently in the Official Gazette.

Aadhaar authentication requirement extends to non-individual signatories and partners for GST registration; alternate identification permitted.
Notification requires authentication of possession of Aadhaar number for specified non-individual persons-authorised signatories, managing and authorised partners, and the Karta of a Hindu Undivided Family-to be eligible for GST registration under rule 8 of the Odisha Goods and Services Tax Rules, 2017, with alternate identification provided where Aadhaar is not assigned as per rule 9.

Aadhaar authentication requirement for GST registration now mandated, with alternate identification routes available for non holders.
Notification under the Odisha GST framework requires individuals to undergo Aadhaar authentication of their Aadhaar number as specified in rule 8 of the Odisha GST Rules to be eligible for registration, with alternate and viable means of identification provided under rule 9 for those not assigned an Aadhaar number; the notification takes effect from the first day of April, 2020.

Aadhar authentication exemption: non-citizens and specified classes excluded from Aadhaar requirement under Odisha GST notification.
Notification under the Odisha Goods and Services Tax framework declares that the Aadhaar authentication provisions shall not apply to persons who are not citizens of India and shall apply only to the following classes of persons: individuals; authorised signatories; managing and authorised partners; and the Karta of a Hindu Undivided Family.

Aadhaar authentication required for GST registration; failed authentication triggers physical verification and upload of verification report.
From 01.04.2020 Aadhaar authentication is mandated for GST registration and failure to authenticate (except notified exemptions) triggers physical verification of principal place of business within sixty days. Rule 25 is replaced to require the proper officer to upload verification reports and photographs in FORM GST REG-30 within fifteen working days. Input tax credit treatment for capital goods is revised: certain capital goods' input tax ('A') is credited to the electronic credit ledger with a five-year useful life; reclassification attracts computation of ineligible credit ('TIC') and declaration in FORM GSTR-3B. Refund procedures are amended to permit cash sanction proportionate to cash-paid tax and re-credit residual credit via FORM GST PMT-03. New rule 96B prescribes recovery of refunds where export proceeds are not realised under FEMA, subject to RBI write-off, and FORM GST RFD-01 gains an undertaking to repay refunds if foreign exchange is not received.

Dynamic QR code requirement: B2C invoices must include QR, digital-display cross-reference accepted for covered registered persons.
The notification mandates inclusion of a Dynamic Quick Response (QR) code on B2C invoices issued to unregistered recipients by registered persons meeting the prescribed turnover threshold and by persons under integrated supply provisions; a Dynamic QR code provided via digital display with a cross-reference to payment is deemed to satisfy the QR requirement.

E-invoicing mandate: specified registered persons required to issue e-invoices; implementation date deferred to a later specified date.
Notification designates registered persons (excluding those in sub-rules (2),(3),(4),(4A) of rule 54) whose aggregate turnover exceeds the statutory threshold as required to prepare e-invoices and other prescribed documents under sub-rule (4) of rule 48; it supersedes the earlier 20 December 2019 notification and takes effect from 1 October 2020.

Duplicate filing relief: taxpayers who filed GSTR 3B need not file GSTR 1 or GST CMP 08 for the year.
The amendment provides that taxpayers who, instead of furnishing the statement containing details of payment of self assessed tax in FORM GST CMP 08, have furnished a return in FORM GSTR 3B for tax periods in the financial year 2019 20 shall not be required to furnish the statement in outward supplies in FORM GSTR 1 or the statement containing details of payment of self assessed tax in FORM GST CMP 08 for all tax periods in that financial year.

Special GST procedure for corporate debtors: IRP/RP must obtain new registration and may claim input tax credit.
IRP/RP are to be treated as a distinct person of the corporate debtor from appointment and must obtain new GST registration in each State/UT where the debtor was earlier registered; they must file a first return covering the period from appointment until registration. In that return the IRP/RP may claim input tax credit on invoices for supplies received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and specified exclusions. Suppliers to the debtor in the interim may also avail credit on such invoices for the prescribed interim period. Cash ledger deposits made in the interim are refundable to the erstwhile registration.

GST rate amendment changes state tax schedules and goods classification, altering applicable rates and prescribing a new effective date.
Notification amends State Tax (Rate) schedules by omitting an entry from the 2.5% schedule, inserting a new tariff-heading entry and removing two entries from the 6% schedule, and deleting one entry and substituting the description for another in the 9% schedule, with the changes made effective from the prescribed commencement date.

Maintenance, repair and overhaul services for aircraft now attract a reduced state GST rate with full input tax credit entitlement.
The notification inserts item (ia) to serial number 25 of Notification No. 11/2017 State Tax (Rate) to classify maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts under the State Tax schedule and prescribes a State GST rate for those services; it also amends item (ii) to reference the new item. The amendment is made under the Chhattisgarh GST Act and commences from the first day of April, 2020.

Commencement date change: notification under section 11 of the Finance Act, 2019 deferred to a later start date.
The Central Government, exercising powers under section 11 of the Finance Act, 2019, amends the earlier notification published as S.O. 115 (E) by substituting the originally specified commencement date with a later commencement date, thereby deferring the operative start of the measures in the principal notification; the amendment is promulgated by a Ministry of Finance notification dated 30 March 2020 and cites the Gazette publications of the principal instrument and its prior amendment.

Manual GST refund processing continued until the online refund module became available, with the earlier framework unchanged.
Manual refund processing under the Uttar Pradesh GST administration was continued pending the availability of the online refund module on the GSTN portal. The earlier government order and corrigendum governing manual refunds in the Commercial Tax Department remained applicable, and the period for the manual refund system was extended up to 31.03.2020 subject to no further extension being needed beyond that date.

GST rate amendments: reclassification and schedule entries altered to cover specified goods and related omissions.
The notification amends Rajasthan GST schedules by omitting serial 187 from Schedule I, inserting tariff heading 3605 00 10 as serial 75A covering all goods and omitting serials 202 and 203 in Schedule II, omitting serial 73 in Schedule III, and substituting the column (3) entry for serial 379 with "All goods." The amendments take effect on the 1st day of April, 2020.

Maintenance, repair or overhaul services for aircrafts reclassified under GST with a concessional rate following the amendment.
Amendment inserts a new taxable entry for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts into the notification's tariff table, prescribes a concessional GST rate and updates the related item to reference the newly inserted entry; the amendment is effective from the first day of April of the specified year.

Form GSTR-1 filing extension for small registered persons: quarterly outward supply details allowed with deferred due dates.
Registered persons with aggregate turnover up to 1.5 crore rupees must furnish outward supply details in Form GSTR-1 on a quarterly basis under a special procedure; details for April-June 2020 are due by 31st July 2020 and for July-September 2020 by 31st October 2020, while time limits for furnishing details or returns for April-September 2020 months will be notified later.

Aadhaar authentication requirement imposes authentication for key GST registrants; alternate ID offered if Aadhaar unavailable.
The notification mandates Aadhaar authentication, as specified in rule 8 of the Goods and Services Tax Rules, for authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family to qualify for GST registration; where Aadhaar is not assigned, alternate means of identification are to be provided as specified in rule 9.