E-invoice mandate requires high-turnover registered persons to issue invoices for supplies to registered persons under GST rules.
Registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees are notified as a class required to prepare invoices in terms of sub rule (4) of rule 48 of the Tamil Nadu Goods and Services Tax Rules, 2017, for supplies of goods or services to registered persons; the notification is effective from the stated commencement date.

Common GST Electronic Portal designated for e invoice preparation under Tamil Nadu GST rules, effective 1 January 2020.
The Governor, exercising powers under the Tamil Nadu GST Act and the relevant rule, notifies ten websites (einvoice1-einvoice10 .gst.gov.in) managed by the Goods and Services Tax Network as the Common Goods and Services Tax Electronic Portal for preparation of invoices under the specified sub rule; the notification specifies that these websites are GSTN managed and that the designation takes effect from the stated commencement date.

Electronic invoice requirement: notified suppliers must obtain an Invoice Reference Number and upload the electronic invoice form to be valid.
Certain notified classes of registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading the invoice data on the Common Goods and Services Tax Electronic Portal; invoices issued otherwise will not be treated as invoices, and the prior rule 48(1) and (2) provisions do not apply to invoices prepared under this electronic process.

GST notification amendment revises officer nomination structure and applies retrospectively from 1 October 2019.
Amendment to the GST notification substitutes the entries for serial numbers (a) and (b), providing for one officer of the State Government to be nominated by the Commissioner and one officer of the Central Government to be nominated by the Chief Commissioner. The amendment is deemed to have come into force retrospectively from 1 October 2019.

QR code requirement for B2C invoices: high-turnover registered persons must include QR or dynamic-QR cross-reference on invoices.
Registered persons with aggregate turnover exceeding five hundred crore rupees must issue B2C invoices to unregistered persons containing a Quick Response (QR) code; provision of a Dynamic Quick Response (QR) code via digital display with a cross-reference to the payment is deemed to satisfy the QR code requirement.

Rule commencement: effective date set for activation of amended GGST rule under the Fourth Amendment Rules.
The State, exercising powers under rule 5 of the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2019, appoints 1st April, 2020 as the date from which the provisions of rule 46 of the GGST Rules, 2017 shall come into force, thereby formalising the commencement of the amended provision by administrative notification.

E invoice requirement: Large registered taxpayers must issue e invoices for supplies to registered persons from the notified start date.
The notification designates a class of registered persons whose aggregate turnover in a financial year exceeds the notified threshold as required to prepare electronic invoices under sub rule (4) of rule 48 for supplies of goods or services or both to a registered person, and specifies the date from which that e invoicing obligation commences.

E-invoice portal notification: specified common GST electronic portals designated for invoice preparation under GST rules and managed by GSTN
Notification designates ten specified websites as the Common Goods and Services Tax Electronic Portal for invoice preparation under the Gujarat GST statutory framework, stating those portals are managed by the Goods and Services Tax Network and that the notification takes effect from the first day of January, 2020.

Invoice Reference Number requirement: specified taxpayers must upload FORM GST INV-01 to portal for valid invoices, noncompliance invalidates invoice.
The amendment inserts sub-rules into rule 48 requiring notified classes of registered persons to prepare invoices by uploading particulars in FORM GST INV-01 on the GST portal and obtaining an Invoice Reference Number; invoices issued otherwise will not be treated as invoices, and the ordinary rule 48(1) and 48(2) requirements do not apply to invoices prepared under this electronic procedure.

Special Economic Zone designation enables area to be deemed an Inland Container Depot and establishes an Approval Committee.
Notification designates a 16.35 hectare area at Paschim Jalefa, Sabroom, South Tripura as a Special Economic Zone for Sector Specific Agro Based Food Processing proposed by M/s. Tripura Industrial Development Corporation Ltd., records satisfaction with statutory requirements and grants approval; constitutes an Approval Committee consisting of specified ex officio members and a developer representative as special invitee; and declares the SEZ to be deemed an Inland Container Depot under the Customs Act from the appointed commencement date.

Extension of appeal period until Appellate Tribunal president assumes office permits timely filing of appeals and references.
The Order clarifies that the start of the limitation periods for filing appeals under sub section (1) and for Commissioner directed applications under sub section (3) shall be the later of the date of communication of the impugned order or the date on which the President or State President of the Appellate Tribunal, after constitution under the Act, enters office, thereby adjusting commencement dates to address difficulties caused by non constitution of the Tribunal.

GST practitioners must pass a biannual computer based qualifying exam and comply with new electronic recovery and ledger procedures.
Requires enrolled GST practitioners to pass a biannual Computer Based Test on GST law and procedures with 50% qualifying marks, regulated registration, fee payment, examination centres, unlimited attempts within a two year period (with transitional relief and one additional attempt for certain unforeseen events), candidate guidelines and disqualification for unfair practices; and establishes electronic procedures for uploading summaries of pre existing tax orders into an Electronic Liability Register for recovery under GST, together with new and amended form templates detailing demand breakup, payments, and updates.

Temporary suspension of e-way bill generation for intra-state goods movement due to internet outage; reinstated on connectivity restoration.
Temporary suspension of the requirement to generate e-way bills for intra-state movement of goods in Assam due to suspension of internet services; Commissioner of State Tax, acting under State GST rules and in consultation with the Central GST Authority, ordered statewide suspension, which is deemed withdrawn upon restoration of internet connectivity.

Bus body building clarification under GST expands the term to cover body construction on chassis of Chapter 87 vehicles.
An amendment to the Uttar Pradesh GST exemption notification inserts an Explanation clarifying the scope of bus body building. The term includes building of body on chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975. The amendment is stated to have effect from 22 November 2019.

Goods and services tax exemption for petroleum operations is expanded, with a special tax option for mutilated non-serviceable goods.
The goods and services tax exemption notification is amended to cover petroleum operations and coal bed methane operations under specified contracts under the Hydrocarbon Exploration Licensing Policy or Open Acreage Licensing Policy. A proviso is added for disposal of supplied goods in non-serviceable form after mutilation, allowing the recipient or transferee to opt to pay tax at 9 per cent of transaction value, subject to a certificate from an authorised officer of the Directorate General of Hydrocarbons confirming non-serviceability and mutilation before disposal. The amendment takes effect from 1 October 2019.

GST exemption amendment expands coverage to gold, silver and platinum under Chapter 71 classification.
Amendment to the Uttar Pradesh Goods and Services Tax exemption notification expands the scope from gold to gold, silver or platinum. The opening description substitutes heading 7108 with Chapter 71, and the Explanation defines Chapter as a heading in the First Schedule to the Customs Tariff Act, 1975. The amendment is stated to operate retrospectively from 1 October 2019.

GST rate notification expands copyright, motor vehicle rental, and securities lending entries under forward charge rules.
The notification amends the Uttar Pradesh GST rate table by substituting the entry for copyright-related services by music composers, photographers, artists and similar persons, and by inserting a new entry for authors supplying copyright in original literary works to publishers. The author entry operates subject to registration, a prescribed declaration, forward charge payment, compliance with GST obligations, and a restriction on withdrawal of the option for one year, together with an invoice declaration. It also inserts entries for renting of motor vehicles to body corporates and for securities lending under the SEBI scheme, effective from 1 October 2019.

GST notification amendment revises the cement entry under chapter heading 2523 and applies retrospectively from October 2019.
The Governor amended the earlier Uttar Pradesh GST notification by substituting the entry against serial number 2 in the table. The substituted entry covers cement falling under chapter heading 2523 in the First Schedule to the Customs Tariff Act, 1975. The amendment is deemed to have come into force with effect from 1 October 2019.

QR code requirement: high-turnover registered suppliers must issue QR-enabled B2C invoices; dynamic QR via display permitted.
The notification requires that B2C invoices issued by registered persons whose aggregate turnover exceeds the high-turnover threshold must include a Quick Response (QR) code. It further provides that a Dynamic QR code made available through a digital display, with a cross-reference to payment, shall be deemed to satisfy the QR code requirement, creating a compliance obligation for affected registered persons.

Quick Response code requirement: B2C invoices must include QR codes, dynamic QR via digital display accepted.
Registered persons whose aggregate turnover in a financial year exceeds five hundred crore rupees must issue B2C invoices that include a Quick Response (QR) code; if a Dynamic QR code is made available via digital display and the invoice contains a cross-reference to payment using that Dynamic QR code, the invoice shall be deemed to have a QR code.