Dynamic QR code requirement: large taxpayers must include QR on B2C invoices; digital display cross reference accepted.
Registered persons exceeding the specified aggregate turnover threshold must include a Dynamic QR code on B2C invoices, except for persons and supplies excluded under the cited sub rules; where the Dynamic QR code is provided via digital display, a B2C invoice containing a cross reference to payment by that code is deemed to have the QR code. The notification supersedes the earlier notification and comes into force on the stated commencement date.

E-invoicing requirement: suppliers above the turnover threshold must issue prescribed electronic invoices to registered recipients from the implementation date.
Registered persons exceeding the prescribed turnover threshold must prepare invoices and prescribed documents electronically for supplies to registered persons under the e invoicing provision, subject to exclusions for classes of persons specified as exempt; this supersedes the earlier state notification and takes effect from 1 October 2020.

Waiver of GSTR-1 filing where taxpayers furnished GSTR-3B instead, relieving CMP-08 statement requirement.
Taxpayers who furnished returns in FORM GSTR 3B for tax periods in financial year 2019 20 are not required to furnish FORM GSTR 1 or the statement of self assessed tax in FORM GST CMP 08 for all tax periods of that financial year, pursuant to an amendment made under section 148 of the Gujarat Goods and Services Tax Act, 2017.

Input tax credit continuity for corporate debtors under CIRP: new GST registration and return obligations commence on IRP/RP appointment.
Upon appointment of an IRP/RP for a corporate debtor undergoing CIRP the IRP/RP is treated as a distinct person for GST, must obtain a new registration within thirty days, and file the first return covering the period from appointment until registration; the IRP/RP may claim input tax credit in that first return on supplies received since appointment though invoices bear the erstwhile registrant's GSTIN subject to Chapter V conditions (with specified exclusions), and amounts deposited in the cash ledger during this period remain available for refund to the erstwhile registration.

GST Rate Amendment revises goods classifications and Schedule entries under Gujarat SGST, altering applicable tax rates and entries.
Amendment to Notification No. 1/2017-State Tax (Rate) alters Gujarat SGST Schedules by omitting specified serial entries, inserting a new Schedule II entry for tariff heading 3605 00 10 described as "All goods", omitting other serials in Schedule II, removing a serial in Schedule III and substituting the column (3) entry for a specified serial with "All goods"; the changes take effect on the 1st day of April, 2020.

Reduced SGST rate for aircraft MRO services introduced by amendment to state tax rate notification, effective April.
The notification amends the Gujarat State Tax (Rate) schedule by inserting sub item (ia) to apply the State GST rate to maintenance, repair or overhaul (MRO) services for aircraft, aircraft engines and other aircraft components or parts, and by amending item (ii) to include a reference to the new sub item (ia). The amendment modifies Notification No. 11/2017 State Tax (Rate) and takes effect from 1st April, 2020.

Dynamic QR code requirement: invoices by large registered persons to unregistered recipients must include QR codes.
Invoices issued to unregistered recipients (B2C invoices) by registered persons exceeding the prescribed aggregate turnover must contain a Dynamic Quick Response (QR) code. Certain classes of supplies and persons are excluded as per related rule provisions. If the supplier provides the Dynamic QR code via digital display and the invoice cross-references payment using that QR code, the invoice is deemed to contain a QR code for compliance. The notification supersedes the prior state notification and specifies an effective commencement date.

Invoice compliance for high-turnover suppliers mandatory under rule 48 for supplies to registered persons from Oct 1.
Registered persons with aggregate turnover exceeding one hundred crore rupees, excluding those covered by specified sub rules of rule 54, are required under sub rule (4) of rule 48 to prepare invoices and other prescribed documents for supplies of goods or services to registered persons; the notification supersedes the earlier Notification (03/2020) and takes effect from 1 October 2020.

Alternative return filing: taxpayers who filed GSTR-3B are exempt from furnishing GSTR-1 or CMP-08 for the fiscal year.
The amendment provides that taxpayers who filed FORM GSTR-3B instead of furnishing the self-assessed tax statement in FORM GST CMP-08 for tax periods in the financial year shall not be required to furnish FORM GSTR-1 or the FORM GST CMP-08 statement for all tax periods in that financial year.

Corporate insolvency GST registration requirement: IRP/RP must obtain new registration and may claim input tax credit on erstwhile invoices.
Registered corporate debtors managed by interim or resolution professionals are treated as a distinct person and must obtain new GST registration within thirty days of appointment. The IRP/RP must file the first return covering liability-to-registration period. In that return the IRP/RP may claim input tax credit on invoices issued in the erstwhile GSTIN for supplies received since appointment, subject to Chapter V and rules except the exclusions in section 16(4) and rule 36(4). Suppliers may claim credit for the interim period, and cash ledger amounts deposited from appointment to new registration are refundable to the erstwhile registration.

Special Economic Zone notification at SIPCOT Siruseri establishes the zone and its Approval Committee; zone deemed Inland Container Depot.
The Central Government notifies a 7.67 hectare Special Economic Zone for IT/ITES at SIPCOT IT Park, Siruseri, proposed by M/s. TATA Consultancy Services Limited and granted approval for development, operation and maintenance under the SEZ regulatory framework. The Government constituting an Approval Committee with specified ex officio members and a developer representative to administer the zone, and designates the notified SEZ as an Inland Container Depot from the appointed date.

Tariff value fixation for specified imports updated, substituting prior tables and maintaining existing rates for listed goods.
Under authority of section 14(2) of the Customs Act, 1962, TABLE 1, TABLE 2 and TABLE 3 of the principal notification are substituted to fix tariff values for specified goods. The amended tables list unit tariff values for edible oils (various palm and soya oils), brass scrap, poppy seeds, areca nuts, and defined categories of gold and silver imports, with explanatory notes limiting scope for certain forms and import channels; most entries are noted as unchanged.

Exchange rate adjustment for Korean won revises import and export valuation rates, effective late March.
Amendment under section 14 of the Customs Act substitutes the Korean Won entry in Schedule-II of Notification No.27/2020, revising the official rate of exchange per 100 units of Korean Won to rupees to be applied respectively for imported and exported goods, with the amendment effective from 27th March, 2020.

GST rate amendment revises schedule entries, omitting and substituting specified goods classifications and changing applicable rates.
The State amends Notification No. 1/2017-State Tax (Rate) by omitting certain serial entries from Schedule I (2.5%), Schedule II (6%) and Schedule III (9%), inserting a new Schedule II entry identifying chapter heading 3605 00 10 as "All goods", and substituting the column (3) entry in a Schedule III serial with "All goods"; specified serial numbers in Schedule II and Schedule III are omitted as set out in the amendment.

GST amendment expands taxable services to aircraft maintenance, repair and overhaul, bringing them within the State tax rate.
The notification amends the State Tax (Rate) table by inserting a new sub-item (ia) to expressly include maintenance, repair or overhaul services for aircraft, aircraft engines and other aircraft components or parts as taxable under the State GST schedule, adds a cross-reference to item (ii) to include (ia), and stipulates the amendment to take effect from 1 April 2020.

CGST rate: aircraft maintenance, repair and overhaul services now attract a concessional tax rate under amended notification.
Amendment to the CGST rate schedule adds a new sub-item for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and aircraft components or parts under serial number 25, prescribes a concessional Central GST rate for those services, and adjusts the related cross-reference so the new sub-item is included within the existing item structure and applicable conditions.

IGST amendment expands taxable scope to include aircraft maintenance, repair and overhaul services under the rate schedule from April.
Inserts item (ia) at serial number 25 to include maintenance, repair or overhaul services for aircraft, aircraft engines and other aircraft components or parts, and amends item (ii) to refer to the newly inserted item (ia); the amendment operates within the IGST rate schedule and takes effect from 1 April 2020.

UTGST rate change: Maintenance, repair and overhaul services for aircraft and components newly specified under concessional rate.
Insertion of item (ia) designates maintenance, repair or overhaul services for aircraft, aircraft engines and aircraft components or parts as taxable under the Union Territory GST Table at the specified UTGST rate; item (ii) is amended to include a cross-reference to (ia). The amendment is effective from the commencement date provided in the notification and amends Notification No. 11/2017-Union Territory Tax (Rate).

Place of Supply rule for aircraft maintenance services designates recipient's location as taxable site, ensuring uniform IGST application.
The amendment designates the place of supply for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts, when supplied to a person for use in the course or furtherance of business, as the location of the recipient of the service, to prevent double taxation or non taxation and to ensure uniform application of rules.

GST rate amendment: reclassification and substitution of schedule entries changing rate applicability for specified goods.
The Nagaland GST notification amends SGST rate schedules by omitting certain serial entries, inserting a new serial entry in the intermediate-rate schedule covering goods under a specified tariff heading, and substituting a schedule entry description with a broad "All goods" formulation; these schedule changes alter rate applicability and take effect from the prescribed commencement date.