Waiver of late fees for delayed GSTR-1 filings accepted between specified dates provides conditional relief to registered persons.
Late fees under Section 47 of the APGST Act are waived for registered persons who failed to file outward supply details in FORM GSTR-1 for July 2017 to November 2019 by the due date, provided they furnish those details in FORM GSTR-1 between 19th December, 2019 and 10th January, 2020; the amendment is effected under section 128 and is deemed effective from 19th December, 2019.

Tax exemption conditions for long term leased plots tightened, imposing joint liability for state tax on change of land use.
Amendment modifies the table entry to replace the prior proviso with conditions: leased plots must be used for the allotted industrial or financial purpose; Government will monitor compliance; on violation or subsequent 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 long term lease consideration, with applicable interest and penalty; and lease or sale agreements must record that the state tax was exempted on the original long term lease and include an undertaking to comply with these conditions.

Restriction on electronic credit ledger use where input tax credit appears fraudulent, with administrative disallowance and limited restoration.
Rule 36(4) is amended to substitute "10 per cent." for "20 per cent." effective 1 January 2020. A new rule 86A permits the Chief Commissioner or an authorised officer to, for recorded reasons, disallow debit of amounts from the electronic credit ledger where input tax credit is fraudulently availed or ineligible-including credits based on documents from non existent or non operational registrants, credits without receipt of goods or services, credits where tax charged was not paid to government, or absence of prescribed invoices-and to permit restoration when satisfied; such restriction lapses after one year. Rule 138E is amended to cover persons not furnishing outward-supply statements for two tax periods.

Authority for Advance Ruling constituted for Tripura under SGST Act, naming member composition and superseding prior notification.
Constitution of the Tripura Authority for Advance Ruling under the Tripura SGST Act by appointing two members-the Additional Commissioner of State Tax, Tripura, and an Additional Commissioner of Central Goods and Services Tax-thereby giving statutory form to the Authority; the notification supersedes the earlier appointment and takes effect from publication in the Official Gazette.

Invoice submission requirement: consignments without e-waybill must provide purchase invoices to validation centres, with monthly reporting to enforcement.
Mandatory submission of purchase invoice or bill of supply is required for interstate consignments without a valid e-waybill and below the prescribed value threshold; validation centres must collect and compile these invoices and furnish copies to the Enforcement wing of the Commercial Taxes Division (Headquarters) at Deorali, Gangtok by the fourth day of the month following the movement, to curb malpractices and safeguard IGST revenue.

Definition of unauthorised colony aligned with property-rights statute, amending rule 11UAC's Explanation and applicability from fiscal commencement.
The amendment substitutes clause (b) in the Explanation to rule 11UAC of the Income-tax Rules, 1962, providing that "unauthorised colony" shall have the same meaning as assigned in clause (b) of section 2 of the National Capital Territory of Delhi (Recognition of Property Rights of Residents in Unauthorised Colonies) Act, 2019; the change is effected by notification under delegated-legislation powers and carries a commencement provision from the relevant fiscal start.

Uttar Pradesh GST amendment replaces FORM INV-01 with e invoice schema, updates GSTR-3A notice wording and dates.
The amendment extends deadlines in rule 117 to 31st March 2020 and 30th April 2020; updates FORM REG 01 to capture SEZ Unit/Developer registration details; revises FORM GSTR 3A notice language to "may" and adds a system generated notice clause; and wholly substitutes FORM INV 01 with FORM GST INV 1, a comprehensive e invoice schema specifying cardinality, detailed invoice, supplier, buyer, payment, dispatch, item, tax breakdown, totals, transporter and signature fields for machine readable GST compliance.

Filing deadline fee schedule updated; example sets tiered fees for on-time and successive late filings through April to June.
Corrigendum replaces the Example illustrating the fee schedule for a Form due by 29th April, 2020: zero fee if filed on or before 29th April, 2020, a specified late fee for 30th April, 2020, and escalating fees for any day in May and any day in June, 2020.

Compliance period extension under Nidhi Rules amends timing for specified rule provisions, delaying required action accordingly.
The Nidhi (Second Amendment) Rules, 2020 substitute the previously prescribed six-month period with nine months for the specified provisions in the Nidhi Rules, 2014 identified as rule 23A and the first proviso to rule 23B, thereby extending the time for compliance; the amendment takes effect on publication in the Official Gazette and was accompanied by a corrigendum correcting a textual reference.

Common GST Electronic Portal designated for e invoice preparation under state GST rules, managed by GSTN and operational from commencement.
Notification designates specified web addresses as the Common Goods and Services Tax Electronic Portal for preparation of e invoices under the State GST Act and rules, explains these sites are managed by the Goods and Services Tax Network, and provides that the designation takes effect from the commencement of the stated year.

E invoicing mandate: notified taxpayers must use FORM GST INV-01 and obtain an Invoice Reference Number via the GST portal.
The amendment mandates that notified classes of registered persons must prepare tax invoices using FORM GST INV-01 and obtain an Invoice Reference Number by uploading details on the Common GST Electronic Portal; invoices issued otherwise will not be treated as invoices, and the prior rule 48(1) and (2) requirements do not apply to invoices prepared in this electronic manner.

Invoice QR Code requirement applies to B2C invoices by high-turnover registered persons; dynamic QR cross-reference also permitted.
An invoice issued by a registered person to an unregistered recipient (B2C invoice) must include a Quick Response (QR) code where the registered person's aggregate turnover in a financial year exceeds five hundred crore rupees; a B2C invoice containing a cross-reference to payment using a Dynamic QR code displayed digitally is deemed to have a QR code for compliance purposes, effective from the 1st day of April, 2020.

GST rate amendment: multiple tariff entries revised, substituted, inserted and omitted with retrospective effect to the stated commencement date.
The State Government amends the Madhya Pradesh SGST tariff notification by revising multiple schedule entries: omitting specified serials, substituting tariff descriptions, inserting new commodity and railway rolling-stock headings, adding parts to existing entries, and redefining descriptions for precious and synthetic stones; the notification states these amendments are deemed effective from the stated commencement date and are issued under powers conferred by the Act on Council recommendation.

Commencement of Rule 5 under Madhya Pradesh GST Rules: provisions effective from 1 April 2020.
The State Government, exercising powers under the Madhya Pradesh Goods and Services Tax Rules, 2019 and on the recommendations of the Council, appoints the first day of April, 2020 as the date from which the provisions of Rule 5 of those Rules shall come into force by notification issued in the name of the Governor.

GST TRAN-1 filing extension for taxpayers facing portal technical difficulties and Council-recommended cases under the rules.
Extension of time for filing the declaration in FORM GST TRAN-1 is granted for registered persons who could not submit it by the due date because of technical difficulties on the common portal and whose cases have been recommended by the Council. The extended period applies until 31 March 2020 under rule 117(1A) of the Uttarakhand Goods and Services Tax Rules, 2017 read with section 168 of the Uttarakhand Goods and Services Tax Act, 2017.

Sea cargo manifest compliance timelines are revised, extending the applicable regulation 15 period until the specified deadline.
Sea Cargo Manifest and Transhipment compliance timelines under regulation 15 of the Sea Cargo Manifest and Transhipment Regulations, 2018 are amended. The period previously stated as forty-five days from commencement is replaced with the period from 15 May 2020 to 1 August 2020. The date specified in regulation 15(2) is extended to 1 August 2020. The amendment takes effect upon publication in the Official Gazette.

Duty exemption for mobile phones under Additional Ad Hoc Incentive permits issuance of duty credit scrips for eligible exports.
Exemption from customs duties is extended to imports against duty credit scrips that may include duty credit provided under the Additional Ad Hoc Incentive in terms of paragraph 3.25 of the Foreign Trade Policy. The Additional Ad Hoc Incentive duty credit scrip shall be issued against export of mobile phones falling under the specified HS tariff lines and only for exports with export order dates within the period stated in the proviso.

Duty exemption for imports against RoSCTL scrips enables full customs and additional duty relief under specified conditions.
Exemption from the whole of customs duty and whole of additional duty under specified sections of the Customs Tariff Act is provided for goods imported against a duty credit scrip issued under the RoSCTL scheme, including Additional Ad Hoc Incentive credits, subject to conditions: scrips must be issued for garments and made ups within notified rates, registered at the port, produced at clearance for debit, imports/exports routed through specified ports or terminals, certain export categories excluded from entitlement, and importers may claim corresponding drawback or CENVAT credit.

Tariff value fixation updated, establishing import valuation benchmarks for edible oils, metals and agricultural commodities.
The Central Board of Indirect Taxes & Customs, relying on sub section (2) of section 14 of the Customs Act, 1962, amends the principal notification by substituting TABLE 1, TABLE 2 and TABLE 3 to fix US dollar denominated tariff values for specified imports, including edible oils, brass scrap, poppy seeds, areca nut, and per unit benchmarks for gold and silver, and by stating scope and exclusions applicable to those precious metal entries.

GSTR-3B filing extension: small taxpayers granted staggered electronic return deadlines for the January-March 2020 period.
The amendment mandates that FORM GSTR 3B for January, February and March 2020 must be furnished electronically through the common portal by taxpayers with aggregate turnover up to rupees five Crore in the previous financial year and whose principal place of business is in the State, on or before 24th February 2020, 24th March 2020 and 24th April 2020, respectively.