State Level Screening Committee on Anti-profiteering constituted under CGST Rules, appointing specified enforcement and GST commissioner members.
The notification constitutes a State Level Screening Committee on Anti-profiteering for Tamil Nadu under the Central Goods and Services Tax framework, superseding a prior departmental notification and specifying membership by senior tax officials including the Joint Commissioner (State Tax) Enforcement and the Principal Commissioner, GST, Chennai North Commissionerate to carry out preliminary screening functions under the anti-profiteering mechanism.

Limitation period for GST appeals and applications runs from later communication date or tribunal office commencement date.
Clarifies that, for appeals and applications under section 112, the limitation period begins from the later of the date of communication of the order or the date on which the Tribunal President or State President enters office after constitution under section 109. The Order operates as a removal of difficulties measure under section 172 and is stated to have come into force from 3 December 2019.

Bus body building definition expanded under Assam GST to include body construction on chassis of Chapter 87 vehicles.
Assam GST rate notification is amended to clarify the scope of bus body building for the relevant entry. The term includes building of a body on a chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975. The amendment is issued under section 11(3) of the Assam Goods and Services Tax Act, 2017 and operates from 22 November 2019.

Definition of bus body building expanded to include bodies built on vehicle chassis under the customs tariff schedule.
Amendment inserts an Explanation to the State Tax (Rate) notification stating that for the purposes of the relevant entry the term "bus body building" shall include building of body on chassis of any vehicle falling under the First Schedule to the Customs Tariff Act.

Common Adjudicating Authority appointment directs specified officers to adjudicate listed show cause notices under Customs law.
The Director General, Revenue Intelligence appoints the officers listed in the Notification to act as a Common Adjudicating Authority, empowered to exercise the powers and discharge the duties of the originally named adjudicating officers for adjudication of the specific show cause notices and noticees set out in the Table, pursuant to clause (a) of section 152 of the Customs Act, 1962 and earlier Customs (N.T.) notifications.

Common Adjudicating Authority appointments consolidate adjudication of specified customs show cause notices under the Customs Act.
Director General, Revenue Intelligence appoints a Common Adjudicating Authority-specifically the Additional Director General (Adjudication), DRI Mumbai-to exercise the powers and discharge duties of the erstwhile adjudicating officers for the listed noticees and specified show cause notices under clause (a) of section 152 of the Customs Act. The notification sets out noticee identities and addresses, show cause notice references including de novo proceedings where ordered, names of the original adjudicating authorities, and the designated common adjudicating authority for consolidated adjudication.

Customs amendment: Addition of Vemgal Industrial Area as permitted site for unloading imports and loading exports.
An amendment inserts "Vemgal Industrial Area, Koorgal Village, Kolar Taluk and Kolar District" into the principal notification's table as a designated site for unloading of imported goods and loading of export goods, relying on powers under clause (aa) of sub section (1) of section 7 of the Customs Act, 1962.

Anti-dumping duty correction adjusts tariff classification, substituting 3705 10 00 with 3705 00 00 to clarify scope.
Corrigendum to Notification No. 2/2020 Customs (ADD) corrects tariff classification by replacing tariff item 3705 10 00 with 3705 00 00 at page 4, line 7, and in column (2) of the TABLE on pages 5 and 6 wherever the former code appears, effecting a technical amendment to the English version of the Customs notification to ensure accurate tariff headings.

Extension of TRAN-1 filing deadline granted for taxpayers unable to file due to portal technical difficulties upon Council recommendation.
Extension of the deadline for submission of FORM GST TRAN-1 is granted until 31st March, 2020 for registered persons who could not submit due to technical difficulties on the common portal, limited to cases recommended by the Council, under sub-rule (1A) of rule 117 read with section 168, superseding the earlier notification of 31.01.2019 except as to prior actions.

Restriction on Electronic Credit Ledger: authority may block debits where input tax credit appears fraudulently claimed, subject to review.
A new rule 86A authorises the Commissioner or an authorised officer (not below Assistant Commissioner), upon reasons to believe that input tax credit in the electronic credit ledger has been fraudulently availed or is ineligible for specified grounds, to record reasons in writing and disallow debit of an equivalent amount from the electronic credit ledger for discharge of liabilities under section 49 or for claim of any refund; the officer may lift the restriction when satisfied and the restriction ceases after one year from imposition.

Late Fee Waiver for delayed outward-supplies filing in GSTR one where returns are filed within a limited compliance window.
The notification inserts a proviso granting a late fee waiver for registered persons who failed to furnish details of outward supplies in GSTR One for the period July, 2017 to November, 2019 but who file those details between 19th December, 2019 and 10th January, 2020, and declares the amendment effective from 19th December, 2019.

QR code requirement: B2C invoices by high-turnover registered persons must include QR code; dynamic QR acceptable for payment cross-reference.
Requires registered persons whose aggregate turnover in a financial year exceeds a specified threshold to issue B2C invoices containing a QR Code; invoices that provide a Dynamic QR code via digital display with a payment cross-reference are deemed to have a QR Code for compliance purposes.

Commencement of rule 46 of JGST Rules: amendment provisions prescribed to come into force on appointed date.
The Government, exercising powers under the amendment rules, appoints a specific date as the date from which the provisions of the amendment rule shall come into force, implementing commencement by formal notification on the recommendations of the Council and Gazette publication.

Aggregate turnover threshold triggers mandatory e invoice requirement for registered suppliers on B2B supplies under GST.
Notifies as a class of registered person those whose aggregate turnover exceeds one hundred crore rupees in a financial year, who must prepare invoices in terms of sub rule (4) of rule 48 of the Jharkhand GST Rules, 2017, for supplies of goods or services or both to a registered person; effective from 1 April 2020.

Composition scheme: small registered persons may opt for a prescribed simplified tax regime with specified eligibility conditions.
Introduces a composition option for small registered persons at a prescribed capped rate with specified exclusions and PAN-based opt-in restriction; clarifies aggregate turnover and turnover in State calculations to exclude certain exempt interest/discount receipts; mandates Aadhaar authentication or alternate identification for registration and permits Government notifications of exemptions; requires designated suppliers to offer prescribed electronic payment modes; adjusts return filing, payment timelines and grants authority to extend deadlines; allows transfers among electronic cash ledgers with matching transfers to central accounts; aligns Advance Ruling and appeal provisions with the National Appellate Authority and makes its rulings binding on applicants and same PAN registrants; and adds a profiteering penalty with a deposit-based waiver.

E invoice portal notified as Common GST Electronic Portal, enabling invoice preparation through listed GSTN managed websites.
Notification designates ten specified websites as the Common Goods and Services Tax Electronic Portal for preparation of e-invoices, explains those sites are managed by the Goods and Services Tax Network, and cites the State GST Act, related rules and the Integrated GST Act as the enabling authority; the notification is effective from the first day of January, 2020.

Electronic invoicing via portal: notified taxpayers must use FORM GST INV-01 and obtain an Invoice Reference Number for valid invoices.
The amendment requires notified classes of registered persons to prepare invoices by including particulars in FORM GST INV-01 and to obtain an Invoice Reference Number by uploading that information on the Common GST Electronic Portal; invoices issued otherwise are not treated as invoices, and the prior invoicing provisions in sub rules (1) and (2) of rule 48 do not apply to such electronically prepared invoices.

GST reporting amendments expand refund formats and allow optional consolidated reporting and uploads for specified fiscal years.
The notification amends Jharkhand GST rules to replace and insert multiple statements in FORM GST RFD-01 for standardised refund reporting across categories (inverted duty ITC, exports, SEZ supplies, deemed exports, change in place of supply). It revises FORM GSTR-9 and its instructions to add fiscal-year-specific entries, permit consolidated reporting options and uploading signed PDFs without CA certification for certain tables, require prior filing of periodic returns before GSTR-9, and updates GSTR-9C certification text and optional table-filing rules for the specified fiscal years.

Anti-dumping duty extension on acetone from Korea RP maintained after statutory continuation review and notification amendment.
Anti-dumping duty on imports of Acetone originating in or exported from Korea RP is extended by amendment to the original notification so that the duty remains in force up to and inclusive of 15th April, 2020 unless earlier revoked, superseded or amended.

E invoice schema update standardises mandatory invoice data, adds SEZ registration fields and softens notice language.
Amendments extend specified filing deadlines in rule 117; add SEZ-specific registration fields to FORM REG-01 including SEZ name, approval order, validity period and approving authority; revise FORM GSTR-3A notice wording to replace definitive statements about tax liability or tax period with discretionary language and to insert a system-generated notice disclaimer; and wholly replace Form INV-01 with a detailed electronic invoice schema (FORM GST INV-1) prescribing mandatory and optional fields, cardinality, sample formats and explanatory notes to standardise e-invoicing data.