Aadhaar authentication for GST registration mandated; alternative identification allowed when Aadhaar is not assigned to proceed.
Notification prescribes that individuals must undergo Aadhaar authentication as the eligibility condition for GST registration under the applicable Rajasthan GST rules, and that persons not assigned an Aadhaar number shall be offered an alternate and viable means of identification as prescribed in the rules; it also fixes the commencement date for the obligation and the alternate identification safeguard.

Aadhaar authentication exemption: non-citizens and unspecified classes excluded while listed registrant types remain subject to authentication.
Notification excludes specified Aadhaar authentication provisions from applying to persons who are not citizens of India and to any class of persons other than the following: Individual; authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family, with effect from the first day of April, 2020.

Aadhaar authentication requirement for GST registration; failure triggers mandatory physical verification and affects credit and refund procedures.
Applicants for GST registration must undergo Aadhaar authentication; failure (except for notified categories) triggers registration only after physical verification of the principal place of business in the presence of the person, with verification reports and photographs uploaded to the common portal within a prescribed period. Input tax on certain capital goods is credited to the electronic credit ledger with a five-year useful life and transitional ineligible-credit adjustments where classification changes. Refund and re-credit procedures are revised to re-credit electronic credit ledger amounts and to recover refunds where export proceeds are not realised, with procedures for subsequent repayment if proceeds are realised.

Dynamic QR code requirement on B2C invoices mandates machine-readable payment cross-reference for specified high-turnover suppliers from the notified date.
Specified registered persons whose aggregate turnover exceeds the prescribed threshold must include a Dynamic Quick Response (QR) code on B2C invoices to unregistered recipients; where the Dynamic QR code is made available via a digital display with a payment cross-reference, the invoice is deemed to contain a QR code. The notification supersedes the earlier departmental notification and becomes effective from the notified commencement date.

Invoicing obligation requires high turnover registered persons to prepare prescribed invoices for supplies to registered persons.
Mandates that registered persons, other than those excluded by specified subrules, whose aggregate turnover in a financial year exceeds a prescribed threshold, shall prepare invoice and other prescribed documents for supply of goods or services to a registered person in terms of the invoicing sub rule. The notification supersedes the earlier departmental notification while preserving actions taken before supersession and specifies the date from which it comes into force.

Return filing exemption: filing GSTR-3B waives obligation to file GSTR-1 or GST CMP-08 for the financial year.
Taxpayers who, instead of furnishing the statement of details of payment of self-assessed tax in Form GST CMP-08, have furnished a return in Form GSTR-3B for the tax periods in the financial year shall not be required to furnish the statement of outward supplies in Form GSTR-1 or the statement of details of payment of self-assessed tax in Form GST CMP-08 for all the tax periods in that financial year.

Special GST registration procedure for corporate debtors under CIRP; IRP/RP must obtain new registration and claim input tax credit.
IRP/RP managing a corporate debtor during CIRP is treated as a distinct person and must obtain a new GST registration in each State/UT where the debtor was registered within thirty days of appointment; the IRP/RP must file the first return covering the period from appointment to registration and may claim input tax credit on invoices received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and excepting subsection (4) of section 16 and sub-rule (4) of rule 36; recipients may also claim credit for the transitional period and cash ledger deposits made pre-registration are refundable to the erstwhile registration.

Extension of time for Red Sanders export: authorities must finalise allocation and export modalities and complete procedures.
The amendment grants the relevant state government and customs intelligence agency time to finalise modalities, including allocation of export quantities to authorised entities, and to complete the export process for Red Sanders wood by the extended deadline, while leaving all other provisions of the earlier notifications unchanged.

Export Health Certificate requirement for certain animal by-products now mandates issuance by the Export Inspection Council.
The amendment substitutes entries for specified animal by-products in Schedule 2 of the ITC(HS) Export Policy so that exports of bone and bone products (including ossein) and edible gelatine remain free but exports to the European Union require, consignment-wise, a Shipment Clearance Certificate issued by CAPEXIL with exporter, plant approval and shipment details, and a Health Certificate issued by the Export Inspection Council documenting HS code, packaging, origin, destination, vessel and health requirements; other notification terms remain unchanged.

GSTR-3B filing deadline: monthly returns for April-September 2020 due by 20th, smaller taxpayers by 22nd.
Notification prescribes that FORM GSTR-3B for April-September 2020 shall be furnished electronically through the common portal by the twentieth day of the succeeding month, with taxpayers having aggregate turnover up to five crore rupees permitted until the twenty second day. Taxes declared in FORM GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts must be debited from the electronic cash ledger, not later than the specified return due date.

Dynamic QR code requirement for B2C invoices ensures QR-based payment reference counts as compliant invoicing.
An invoice issued to an unregistered recipient by a registered person whose aggregate turnover in a financial year exceeds the prescribed threshold must include a Dynamic Quick Response (QR) code. If the registrant makes the Dynamic QR available via a digital display and the invoice contains a cross-reference to payment using that QR, the invoice shall be deemed to contain a QR code. The notification supersedes the earlier notification and sets the date from which the QR requirement is effective for the identified class of registered persons.

Invoice preparation requirement for large registered taxpayers to issue prescribed documents for supplies to other registered persons.
Notification prescribes that registered persons, excluding those covered by specified sub-rules of rule 54, whose aggregate turnover exceeds the statutory threshold, shall prepare invoices and other prescribed documents for supplies to registered persons under sub-rule (4) of rule 48 of the Goa GST Rules, 2017, and supersedes an earlier notification without affecting prior actions.

Filing exemption: taxpayers filing GSTR-3B need not submit GSTR-1 or GST CMP-08 for tax periods in 2019-20.
The amendment provides that taxpayers who furnished returns in FORM GSTR-3B for tax periods in the financial year 2019-20, rather than the statement of payment in FORM GST CMP-08, are not required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods in that financial year.

New GST registration requirement for corporate insolvency professionals mandates fresh registration and governs input tax credit availability during CIRP.
The notification requires that registered persons who are corporate debtors under the insolvency code and whose affairs are managed by interim or resolution professionals be treated as a distinct person and obtain new registration in each jurisdiction where the corporate debtor was registered; the IRP/RP must file the first return covering the period from appointment until registration is granted. The first return permits claiming input tax credit on invoices received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and specified exceptions, and any cash ledger deposits by the IRP/RP during the transitional period are refundable to the erstwhile registration.

GST rate amendment adjusts schedules and tariff entries, inserting a new goods classification and omitting specified entries.
The Government amends the Goa State GST notification by omitting specified serial entries in Schedule I, inserting a new serial 75A (chapter 3605 00 10) with description "All goods" into Schedule II, omitting two further serials in Schedule II, omitting a serial in Schedule III and substituting the column (3) description for serial 379 with "All goods"; these schedule alterations take effect on the notified commencement date.

GST amendment adds maintenance, repair and overhaul services for aircraft and components to the taxable services list.
Amendment inserts sub item (ia) to classify maintenance, repair or overhaul services for aircraft, aircraft engines and other aircraft components or parts as a distinct taxable entry, with the notification table showing "2.5" in the rate column and a dash in the adjacent column, and amends item (ii) to reference the new sub item. The change is effected under the Goa GST Act provisions and takes effect from 1 April 2020.

Exchange rate update: substituted Australian Dollar import and export rates under Customs Act taking effect at month-end.
Pursuant to powers under section 14 of the Customs Act, 1962, Notification No.35/2020 Customs (N.T.) substitutes the Schedule I entry for the Australian Dollar in Notification No.27/2020 CUSTOMS (N.T.), specifying separate rupee equivalence for imported and exported goods, with the amendment taking effect from 31st March, 2020 as part of the sequence of exchange rate notifications.

Tax amendment adds aircraft maintenance, repair and overhaul services to notified GST schedule, changing tax treatment.
Amendment inserts maintenance, repair and overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts as item (ia) against serial number 25, and modifies item (ii) to add a reference to (ia); the amendment is effective from 1st April, 2020.

Exemption from Integrated Tax and Compensation Cess extended for goods imported under AA/EPCG authorizations via notification amendments.
Extension of the exemption from Integrated Tax and Compensation Cess for goods imported under Advance Authorization and EPCG schemes is implemented by substituting the previously specified terminal date with a later terminal date in the opening paragraphs or specified conditions of Notifications 16/2015, 18/2015, 20/2015, 22/2015 and 45/2016, using powers conferred by section 25(1) of the Customs Act, 1962.

Dynamic QR code requirement: B2C invoices by large registered persons must include dynamic QR codes from October first, 2020.
An invoice issued to an unregistered person by a registered person whose aggregate turnover exceeds five hundred crore rupees, excluding certain categories under rule 54 and persons under section 14 of the IGST Act, must include a Dynamic QR code; provisionally, a digital display providing the Dynamic QR code with a cross-reference to payment shall be deemed to satisfy the QR code requirement, and the notification comes into force on 1st October 2020.