E-invoicing requirement expanded to a class of registered persons; implementation date extended and prior notification superseded.
The notification designates registered persons whose aggregate turnover exceeds the prescribed threshold as required to prepare invoices and other prescribed documents electronically for supplies to registered persons under sub rule (4) of rule 48 of the Maharashtra GST Rules, excluding persons referred to in sub rules (2), (3), (4) and (4A) of rule 54; it supersedes the earlier notification and fixes the date from which the e invoicing obligation will come into force.

GSTR-1 filing exemption where CMP-08 filers submitted GSTR-3B, removing the requirement to file GSTR-1 for those periods.
Amendment provides that taxpayers who furnished FORM GSTR-3B for tax periods in the financial year 2019-20, instead of filing FORM GST CMP-08, shall not be required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods in that financial year, by insertion of a proviso to Notification No.21/2019 under the Maharashtra Goods and Services Tax Act.

Special GST registration for corporate debtors under insolvency code enables distinct registration and input tax credit continuity during CIRP.
Establishes a special GST procedure where an interim or resolution professional is treated as a distinct person and must obtain a new registration in each State/UT where the corporate debtor was registered, file the first return for the transitional period, and may claim input tax credit on invoices bearing the erstwhile GSTIN subject to Chapter V and specified rule exceptions; suppliers may also claim transitional credit, and cash ledger deposits during transition remain available for refund to the erstwhile registration.

Exemption from reconciliation statement: foreign airlines may file certified receipts and payments statement instead under special GST procedure.
Foreign airline companies registered under the Companies Act registration rules are exempted from furnishing the reconciliation statement in FORM GSTR 9C and must instead submit, for each GSTIN, a statement of receipts and payments for the financial year relating to Indian business operations, duly authenticated by a practicing Chartered Accountant or a firm/LLP of practicing Chartered Accountants, by the deadline in the year succeeding the financial year.

Renumbering of sub rules in Rule 80: former sub rules (1) and (2) are redesignated as (2) and (3).
The corrigendum to the Odisha GST (Amendment) Rules, 2017 reclassifies the two provisions appearing below the proviso to sub rule (1) of rule 80: the provisions previously numbered as sub rules (1) and (2) are to be read as sub rules (2) and (3) respectively, effecting a renumbering of those sub rules under Rule 80 of the Amendment Rules.

GST rate amendment updates schedule classifications and substitutes specified tariff entries, altering taxability under state GST.
The notification amends the State GST rate schedules by omitting serial 187 from Schedule I (2.5%), inserting serial 75A in Schedule II (6%) for tariff 3605 00 10 described as "All goods", omitting serials 202 and 203 in Schedule II, omitting serial 73 in Schedule III (9%), and substituting the column (3) entry for serial 379 in Schedule III with "All goods"; the changes take effect on the notified commencement date.

GST rate amendment: Karnataka revises SGST schedules, inserts a tariff entry and omits others, effective April.
Amendment to Karnataka SGST notification revises Schedules I, II and III by omitting specified serial entries, inserting a new Schedule II tariff entry for 3605 00 10 described as "All goods", and substituting the description of an entry in Schedule III to "All goods", with a prescribed commencement date for these changes.

State GST on aircraft maintenance and overhaul services: new taxable entry added and cross references updated, effective from April start.
An amendment inserts item (ia) at serial number 25 to levy State GST on Maintenance, Repair or Overhaul services for aircraft, aircraft engines and aircraft components or parts, and updates item (ii) to reference (ia); the amendment takes effect from the first day of April, 2020.

Import quota for pulses limits restricted imports to allocated miller/refiner quotas while retaining MIP and port restrictions.
Notification prescribes annual quotas for pulses under Chapter 7 (Schedule 1 Import Policy) for fiscal 2020 21, marking listed items as Restricted with specified allocations and requiring quota allotment to millers/refiners per DGFT procedure. Existing conditions including Minimum Import Price and a port restriction for peas remain unchanged, and government import commitments under bilateral/regional agreements are exempt from the quota.

GSTR-3B filing deadlines and electronic ledger payment rules were specified for April to September 2020 returns.
The return in FORM GSTR-3B for each month from April, 2020 to September, 2020 is to be furnished electronically through the common portal by the twentieth day of the succeeding month. Taxpayers having an aggregate turnover of up to rupees five crore in the previous financial year may furnish the return by the twenty-fourth day of the succeeding month. Registered persons must discharge tax liability and other amounts payable by debiting the prescribed electronic ledgers on or before the return due date.

Value of supply of lottery set as a prescribed fraction of ticket face value, higher notified price prevails.
The amendment to rule 31A(2) deems the value of supply of lottery to be a specified fraction of the ticket's face value or the price notified in the Official Gazette by the Organising State, whichever is higher, and adopts the term "Organising State" as defined in clause (f) of sub rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010; it is effective from 1 March 2020.

Extension of time for GSTR-1 filing till the eleventh day of the succeeding month for specified registered persons.
Extension granted for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover above the specified threshold for each month from April-September 2020, to be furnished until the eleventh day of the month succeeding the relevant month; the extension is issued under the second proviso to subsection (1) of section 37 read with section 168, and the timeline for returns under subsection (2) of section 38 will be notified in the Official Gazette.

GSTR-3B filing timing: monthly returns due in the month following the taxable month; small Andhra Pradesh taxpayers get a short additional grace period.
Returns in FORM GSTR-3B for each month April 2020 to September 2020 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the tax period, except that taxpayers with aggregate turnover up to rupees five crore and principal place of business in Andhra Pradesh shall file on or before the twenty-second day. Tax liabilities are to be discharged, subject to section 49, by debiting the electronic cash or electronic credit ledger and payments for interest, penalty or fees by debiting the electronic cash ledger not later than the specified due date.

Assessment and reassessment time limit extended for pending cases under the Uttar Pradesh value added tax framework.
The time limit for completing assessment or reassessment for assessment year 2016-17 under the Uttar Pradesh Value Added Tax Act, 2008 is extended because extraordinary circumstances made it difficult to complete such proceedings within the existing limitation period. The extension applies to cases where the time for passing the assessment or reassessment order would otherwise have expired on 31 March 2020, and the extended period runs up to 30 June 2020.

Exchange rate amendment: substituted prescribed foreign currency conversion rates for imports and exports, effective from late March notification.
Amendment substitutes entries in Schedule I of Notification No.27/2020 Customs (N.T.), prescribing revised rates of exchange for two foreign currencies to convert one unit of foreign currency into Indian rupees for imported and exported goods, under the authority of section 14 of the Customs Act, 1962, effective from 28th March, 2020.

GSTR-3B filing deadlines set with staggered monthly due dates and mandated electronic ledger payments for taxpayers.
Specifies that FORM GSTR-3B for April-September 2020 must be furnished electronically by the twentieth day of the succeeding month as a general rule, with taxpayers having aggregate turnover up to rupees five crore in the previous year subject to staggered deadlines-twenty-second day for specified states/UTs and twenty-fourth day for other specified states/UTs. Tax liabilities are to be discharged by debiting the electronic cash or electronic credit ledger, and interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the applicable due date.

GSTR-1 quarterly filing required for small taxpayers; special deadlines set for the April-September supply period.
Registered persons with an aggregate turnover of up to 1.5 crore rupees must furnish details of outward supply in FORM GSTR-1 on a quarterly basis; April-June 2020 filings are due by 31 July 2020 and July-September 2020 filings by 31 October 2020, with the time limit for related returns for April-September 2020 to be notified later in the Official Gazette.

Aadhaar authentication required for GST registration of authorised signatories and partners; alternate identification permitted where Aadhaar absent.
Aadhaar authentication is mandated for GST registration eligibility of authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family, requiring authentication of possession of an Aadhaar number under the relevant GST rules; where Aadhaar is not assigned, alternate and viable means of identification as specified in the rules are to be offered.

Aadhaar authentication exemption: non-citizens and classes outside specified categories excluded from mandatory Aadhaar-based provisions under GST.
The notification declares that sub-section (6B) or sub-section (6C) of section 25 of the Gujarat GST Act shall not apply to persons who are not citizens of India and shall be confined to the following classes: individuals; authorised signatories of all types; managing and authorised partners; and the Karta of a Hindu undivided family, thereby excluding non-citizens and other classes from those authentication provisions.

Aadhaar authentication for GST registration required; failure triggers physical verification and procedural changes for credit and refunds.
The amendment requires Aadhaar authentication for GST registration and mandates physical verification where authentication is not completed, with reports uploaded in FORM GST REG-30. It fixes useful life of certain capital goods at five years for input tax credit credited to the electronic credit ledger and prescribes adjustment mechanics when classifications change. Refund procedures allow re-crediting of amounts debited from the electronic credit ledger via FORM GST PMT-03 and sanctioning via FORM RFD-06. A recovery regime is introduced for refunds on exports when sale proceeds are not realised, subject to central bank waiver.