Restriction on electronic credit ledger use where input tax credit appears fraudulently availed, limiting debit for liabilities and refunds.
A new rule 86A allows the Commissioner or an authorised officer to withhold debit from the electronic credit ledger where there is reasoned belief that input tax credit was fraudulently availed or is ineligible - including where suppliers are non-existent, goods or services were not received, tax on the supply was not paid to government, the claimant lacks prescribed documents, or the claimant is non-existent - and to disallow such debit for discharge of liabilities under section 49 or for refund claims; the restriction may be lifted when conditions cease and expires automatically after one year.

Common GST e invoice portal notified, designated URLs managed by GSTN authorised for invoice preparation and compliance.
Notification designates specified URLs managed by the Goods and Services Tax Network as the Common Goods and Services Tax Electronic Portal for preparation of e-invoices under the GST rules, authorising those portals to be used for invoice generation in accordance with the relevant statutory rule and specifying the effective commencement of that designation.

Electronic invoicing requirement: invoice validity conditioned on FORM GST INV-01 upload and Invoice Reference Number issuance.
The amendment requires notified classes of registered persons to prepare invoices by including particulars in FORM GST INV-01 and obtaining an Invoice Reference Number by uploading that information on the Common Goods and Services Tax Electronic Portal, subject to manner, conditions and restrictions specified by notification; invoices issued otherwise will not be treated as invoices and certain earlier invoice provisions shall not apply to invoices prepared in this manner.

Late fee waiver for delayed GSTR-1 filings available if filed within specified window by registered persons.
Assam amended a prior notification to waive the late fee payable under Section 47 for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for the months/quarters July, 2017 to November, 2019, provided they furnished those FORM GSTR-1 details between 19th December, 2019 and 10th January, 2020; the amendment is made under Section 128 and is deemed to have come into force from 19th December, 2019.

Invoice QR code requirement mandates QR on B2C invoices by large registered persons; dynamic QR accepted, effective soon.
Registered persons whose aggregate turnover in a financial year exceeds the prescribed threshold must issue B2C invoices containing a Quick Response (QR) code. A B2C invoice is deemed to have a QR code if the registered person makes a Dynamic QR code available to the recipient through a digital display and the invoice contains a cross-reference to payment using that Dynamic QR code. The requirement is set out by notification under the invoicing rule and commences as specified therein.

Commencement of Assam GST rule provision: the Governor appoints an effective date for the amended rule to take effect.
The notification, issued by the Finance (Taxation) Department, invokes the sixth proviso to clause (q) of rule 46 of the Assam GST Rules as amended and appoints an effective date from which the provisions of that rule shall come into force, the appointment being made by the Governor on the recommendations of the Council and authenticated by the Commissioner & Secretary to the Government of Assam.

Staggered due dates for GSTR-3B filing: small taxpayers required to file electronically by specified monthly deadlines.
The Commissioner amends the Tripura SGST notification to require taxpayers with principal place of business in Tripura and aggregate turnover up to rupees five crore in the previous year to furnish their monthly return in FORM GSTR-3B electronically through the common portal for January, February and March 2020 by staggered deadlines in February, March and April 2020, respectively.

Extension of time for annual GST return filing-Tripura registered persons allowed additional period to submit GSTR 9/GSTR 9C.
Extension granted for furnishing the annual return and reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period 1 July 2017 to 31 March 2018 for registered persons whose principal place of business is in Tripura, to be furnished electronically through the common portal; the extension is issued under section 44 of the Tripura State GST Act read with rule 80 of the Rules on the Commissioner's recommendation.

Valuation of lottery tickets set by rule: deemed fraction of face value or the higher notified price governs taxable value.
The amendment substitutes the valuation provision for lottery supplies so that the value of supply of lottery is deemed to be 100/128 of the face value of the ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher, and retains the definition of Organising State as given in clause (f) of sub rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.

GSTR-3B filing deadlines adjusted for small taxpayers; monthly returns to be filed electronically by prescribed dates.
Amendment prescribes that the return in FORM GSTR-3B for January, February and March 2020, for taxpayers with aggregate turnover up to rupees five Crore in the previous financial year, shall be furnished electronically through the common portal on or before 22nd February 2020, 22nd March 2020 and 22nd April 2020 respectively; the notification is issued under section 168 read with sub-rule (5) of rule 61 and is deemed to have come into force on 3rd February 2020.

Motor vehicle rental services tax entry amended for supplies to body corporates, with retrospective effect from January 2020.
Amends the Assam State tax rate notification by substituting the entry at serial number 15 concerning renting of motor vehicles designed to carry passengers, where fuel cost is included in the consideration and the service is supplied to a body corporate. The substituted entry covers supplies by a person other than a body corporate to a body corporate, where the supplier does not issue an invoice charging State tax at the rate of 6 per cent, and identifies the recipient as a body corporate located in the taxable territory.

GST rate amendment changes Assam's goods schedule by deleting entries, adding packaging bags and bulk containers at a higher rate.
Assam SGST rate notification further amends the goods rate schedule by omitting specified entries from Schedule II at 6% and inserting new entries in Schedule III at 9% for woven and non-woven bags and sacks used for packing goods, and flexible intermediate bulk containers. The amendment is made on the recommendation of the GST Council and is deemed to have come into force from 1 January 2020.

Filing deadline for FORM GSTR-3B extended to a specified portal deadline for November returns under state GST notification.
A proviso to Notification No. 14/2019-State Tax mandates that the return in FORM GSTR-3B for the month of November, 2019 be furnished electronically through the common portal on or before a specified portal deadline; the amendment is deemed to have come into force from the twentieth day of December, 2019.

Transport and Marketing Assistance extension: scheme support continues for specified agricultural exports through the extended one year period.
The Transport and Marketing Assistance (TMA) Scheme for Specified Agriculture Products is extended so that assistance is available for eligible exports effected up to 31 March 2021; the scheme, introduced by the cited notification and previously covering exports from 1 March 2019 to 31 March 2020, is extended for a further year under the Foreign Trade Policy framework.

GST rate amendment: Tripura removes a prior low-rate entry and classifies lotteries under a higher scheduled rate.
Amendment to the Tripura State GST rate notification omits Schedule II S. No. 242 from the 6% schedule and substitutes Schedule IV S. No. 228 in the 14% schedule with the entry Any chapter - Lottery, reclassifying lotteries under the substituted schedule entry; the change is made under powers conferred by the Tripura SGST Act and specifies an operative commencement date.

Exemption from GSTR-9C reconciliation: foreign airlines must submit CA authenticated receipts and payments statement for each GSTIN annually.
Notifies foreign airlines companies meeting the Companies (Registration of Foreign Companies) Rules, 2014 criteria as a special class of registered persons and exempts them from furnishing FORM GSTR-9C; instead they must submit, for each GSTIN, a statement of receipts and payments for the financial year relating to Indian business operations authenticated by a practising Chartered Accountant or a firm/LLP of practising Chartered Accountants in India by the 30th September following the financial year.

Exemption from reconciliation statement: notified foreign airlines may file CA authenticated receipts and payments statement instead by September deadline.
Foreign airline companies registered under the relevant foreign company registration rules and notified under the Nagaland GST Act are exempted from furnishing reconciliation statement in FORM GSTR-9C. In lieu of GSTR-9C, each such person must submit, for every GSTIN, a statement of receipts and payments for the financial year relating to Indian business operations, authenticated by a practising Chartered Accountant in India or an Indian firm/LLP of such accountants, by 30th September following the financial year.

Exemption from reconciliation statement: specified foreign airlines need not file GSTR-9C but must submit CA authenticated receipts and payments statement annually.
Specified foreign airlines are exempted from furnishing the reconciliation statement in FORM GSTR-9C and instead must 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 in India or a firm or LLP of such accountants, to be filed by the annual filing date in the year succeeding the financial year.

Exchange Rate Amendment updates Australian Dollar valuation rules for imports and exports under customs authority.
The Central Board of Indirect Taxes and Customs, under powers conferred by the Customs Act, substitutes the Schedule I entry for the Australian Dollar in a prior notification, specifying distinct rupee exchange rates for imported and exported goods and directing application of those revised rates from the stated operative date.

Exemption from GSTR-9C: foreign airlines may submit CA-authenticated receipts and payments statement instead of reconciliation.
Specified foreign airline companies are exempted from furnishing a 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 their Indian business operations, duly authenticated by a practising Chartered Accountant or a firm/LLP of practising Chartered Accountants in India, filed by the prescribed due date in the year following the financial year.