E-invoice requirement: registered persons above specified turnover must prepare invoices for supplies to other registered persons.
Notification designates registered persons (excluding those under sub-rules (2), (3), (4) and (4A) of rule 54) with aggregate turnover in a financial year exceeding one hundred crore rupees as a class required to prepare invoices and other prescribed documents under sub-rule (4) of rule 48 for supplies of goods or services or both to a registered person.

Special GST procedure for corporate debtors: IRP/RP to obtain new registrations and claim input tax credit.
IRP/RP appointed to manage a corporate debtor is treated as a distinct person and must obtain new GST registration in each State/UT within thirty days, file the first return covering the period from liability to registration, and may claim input tax credit in the first return on invoices received since appointment bearing the erstwhile GSTIN subject to Chapter V conditions (with specified exceptions). Suppliers to the corporate debtor may also claim input tax credit on such invoices for the transitional period, and cash ledger deposits made by the IRP/RP are available for refund to the erstwhile registration.

Dynamic QR code requirement for B2C invoices expanded to covered registered persons, with digital-display cross-reference recognised for compliance.
B2C invoices issued by registered persons above the prescribed aggregate turnover threshold and specified Integrated GST registrants must include a Dynamic QR code, with digital-display provision and cross-referenced payment deemed equivalent to containing a QR code; the notification supersedes the earlier state notification and sets a later commencement date.

Invoice preparation requirement for high-turnover registered persons mandates invoices for supplies to registered recipients under local GST rules.
The notification designates as a class of registered persons those (excluding specified exceptions) whose aggregate turnover in a financial year exceeds the prescribed turnover threshold, requiring them to prepare invoices and other prescribed documents for supply of goods or services to registered recipients under the statutory provision governing invoice preparation. It supersedes an earlier State Tax notification while safeguarding acts done or omitted before supersession, and fixes the commencement date for these obligations.

Return substitution allowed: taxpayers who filed GSTR-3B need not file GSTR-1 or CMP-08 for the year.
The amendment inserts a proviso providing that taxpayers who furnished FORM GSTR-3B instead of FORM GST CMP-08 for tax periods in the financial year 2019-20 are not required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods in that financial year.

Corporate insolvency GST procedure: IRP/RP must obtain new registrations and can claim transitional input tax credit.
Notification under Section 148 prescribes that when a corporate debtor is under CIRP and managed by an IRP/RP, the IRP/RP is a distinct person and must obtain new GST registration in each State/UT within thirty days; the IRP/RP must file the first return under Section 40 for the period from liability to registration. The first return may claim input tax credit on invoices for supplies received since appointment bearing the erstwhile GSTIN (subject to Chapter V but excluding specified provisions). Supply recipients may also claim transitional input credit, and amounts deposited in the cash ledger during this period remain available for refund to the erstwhile registration.

Dynamic QR code requirement for high-turnover registered persons to issue QR-equipped B2C invoices and enable digital display cross-reference.
Registered persons whose aggregate turnover in any preceding financial year from 2017 18 onwards exceeds the prescribed high-turnover threshold must issue B2C invoices with a Dynamic QR code, subject to specified sub rule exclusions; a Dynamic QR made available via digital display with a payment cross-reference is treated as containing the QR code.

Dynamic QR code requirement for high turnover suppliers: B2C invoices must include or cross reference a usable QR code under the notification.
B2C invoices issued by registered persons whose aggregate turnover in a financial year exceeds the notified turnover threshold must include a Dynamic Quick Response (QR) code, except for classes of persons excluded by specified sub-rules; if the Dynamic QR code is provided via a digital display and the invoice contains a cross-reference to payment by that QR code, the invoice is deemed to have a QR code. The notification supersedes an earlier state notification and sets the implementation date.

E invoice mandate requires registered persons above the turnover threshold to issue e invoices for B2B and export supplies.
A notification designates registered persons whose aggregate turnover in any preceding financial year from 2017 18 onwards exceeds the specified threshold as required to prepare and issue e invoices and prescribed documents under sub rule (4) of rule 48 for supplies to a registered person and for exports, excluding categories specified such as government departments, local authorities, SEZ units and those in sub rules (2), (3), (4) and (4A) of rule 54; the obligation took effect from 1 October 2020 and has been amended subsequently.

E-invoicing obligation for large registered persons extended with implementation deferred; specified class required to issue e-invoices.
The notification designates registered persons whose aggregate turnover in a financial year exceeds the prescribed threshold as a class required to prepare invoices and other prescribed documents electronically for supplies of goods or services to registered persons, excluding categories already referred to in the relevant sub-rules, and states that this requirement will come into force from the specified effective date.

GST return exemption: filing GSTR-3B in lieu of CMP-08 waives requirement to file GSTR-1 and CMP-08 for affected periods.
The amendment provides that taxpayers who furnished a return in FORM GSTR-3B instead of the payment statement in FORM GST CMP-08 need not furnish the outward supply statement in FORM GSTR-1 or the payment statement in FORM GST CMP-08 for all tax periods in the financial year 2019-20, provided the GSTR-3B returns were filed for those periods.

Return substitution relief: taxpayers who filed GSTR-3B are not required to file GSTR-1 or FORM GST CMP-08.
The amendment inserts a proviso stating that taxpayers who furnished returns in FORM GSTR-3B instead of the statement of payment in FORM GST CMP-08 for tax periods in the financial year 2019-20 shall not be required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods in that financial year, thereby accepting FORM GSTR-3B as satisfying those reporting requirements.

Registration as distinct person for insolvency professionals requires new GST registration and permits limited input tax credit access.
IRP/RP appointed for corporate debtors are treated as a distinct person for GST, must obtain new registration in each State/UT where the debtor was registered within the prescribed period, and must file the first return covering the period from appointment until registration is granted. In the first return, the IRP/RP may claim input tax credit for supplies received since appointment that bear the erstwhile GSTIN, subject to Chapter V conditions and specified rule exceptions; recipients may also claim credit on such invoices for the transitional period. Cash ledger deposits made in the interim registration are refundable to the erstwhile registration.

Corporate debtor registration: IRP/RP must obtain new GST registration and may claim input tax credit during insolvency process.
Notification requires IRP/RP managing a corporate debtor under the insolvency resolution process to be treated as a distinct person and obtain new GST registration in each State/UT where the debtor was earlier registered within thirty days of appointment (or of the notification if appointed earlier). The IRP/RP must file the first return for the period from liability to registration to grant of registration and may claim input tax credit in that return on invoices received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions but excluding specified restrictions; cash ledger deposits made pre registration are refundable to the erstwhile registration.

Input tax credit transfer option allows electronic ledger transfers and GSTR-3B entries for merged Union territory transition.
Special procedural regime for registered persons of the merged Union territory prescribes split tax periods for January and February 2020, requires payment of applicable tax in returns irrespective of invoice particulars for supplies from 26 January, 2020 until the transition date, and permits an option to transfer input tax credit between transferor and transferee GSTINs by intimating jurisdictional officers, transferring balances from the electronic credit ledger upon filing the return immediately before the transition date, and recording the debit and credit through specified tables in FORM GSTR-3B.

ITC transfer rules after territorial merger permit GSTIN-to-GSTIN credit transfer using prescribed return entries and notification requirement.
Registered persons from the merged Union territory must split January and February 2020 into specified tax subperiods and pay applicable tax in returns for supplies from the merger date until the transition date. After filing the January return, eligible registrants may transfer the balance of Input Tax Credit (ITC) from the transferor GSTIN to the transferee GSTIN by notifying jurisdictional officers within one month of new registration and effecting the transfer through the prescribed return on the basis of the electronic credit ledger balance.

GST exemption for RCS UDAN VGF begins from each airport's notified commencement, enabling three year fiscal relief.
The notification fixes the temporal trigger for two fiscal concessions under RCS-UDAN: VGF disbursed to Selected Airline Operators is exempt from GST for three years from the notified commencement of RCS UDAN operations at each airport, and a 2% excise duty on Aviation Turbine Fuel used for RCS-UDAN flights applies for three years from each airport's notified commencement date; a schedule of airports, routes and their commencement dates is published to determine those three year windows.

Corrigendum: textual correction in a customs exemption notification replaces a phrase without altering substantive provisions.
A corrigendum to Notification G.S.R. 447(E) directs a textual substitution in the opening paragraph, replacing the words "further rules" with "rules further," limited to the wording of the Gazette entry and not affecting the substantive provisions of the notification.

GST exemption conditions tightened; joint liability imposed on lessors and subsequent owners for breach of land use terms.
The amendment conditions the long term lease exemption on leased plots being used for the allotted industrial or financial purpose and on State Government monitoring. It mandates that lease and subsequent sale agreements disclose that State tax was exempted on the long term lease and bind parties to compliance. In case of violation or change of land use, the original lessor, original lessee and any subsequent lessee, buyer or owner are jointly and severally liable to pay the State tax that would have been payable on the upfront amount for the lease, with applicable interest and penalty.

Restriction on electronic input tax credit use when credit appears fraudulently availed, permitting temporary debit blocks pending verification.
The amendment inserts conditions authorising the Commissioner or an authorised officer to withhold debit from the electronic credit ledger where there are recorded reasons to believe input tax credit was fraudulently availed or is ineligible, listing grounds such as invoices from non existent registrants, credits without receipt of goods or services, unpaid tax on the relevant supply, claimants lacking prescribed documents, or absence of required invoices; the officer must record reasons, may later allow debit if satisfied conditions no longer exist, and the restriction ceases after one year.