Commencement date for Jharkhand GST amendment appointed as operative from the first day of January, effective retrospectively.
The Government appoints the first day of January, 2020 as the date on which sections 2 to 22 of the Jharkhand Goods and Services Tax (Amendment) Ordinance, 2019 shall come into force, excluding section 2, section 7, section 10 and sections 13 to 20; the notification is deemed effective from that date and issued under sub section (2) of section 1 of the Ordinance.

Export policy change: surgical masks and most gloves allowed for export, other PPE including N-95 remain prohibited.
The amendment permits free export of Surgical Masks/Disposable Masks (2/3 Ply) and all Gloves except NBR Gloves, while export of all other Personal Protection Equipment, including N-95 masks and specified coveralls, remains prohibited; the change amends Notification No. 44 dated 31.01.2020 and limits the exception to the items expressly listed.

Anti-Profiteering committee reconstituted with designated central and state members and headquarters specified under applicable CGST rules.
The State Level Screening Committee on Anti-Profiteering for Andhra Pradesh is reconstituted under the Central Goods and Services Tax Rules, 2017, appointing the Principal Commissioner, Visakhapatnam CGST Commissionerate as Central Member and the Commissioner of State Tax (Audit), O/o Chief Commissioner of State Tax, Edupugallu as State Member, with the committee to function from the Office of the Chief Commissioner of State Tax, Edupugallu, Krishna District.

Extension of filing period for GST TRAN form allows registrants hindered by portal technical difficulties additional time to file.
The Commissioner, exercising authority under the rule and the Act, extends the period for submitting FORM GST TRAN-1 until the extended cutoff for the class of registered persons who could not file by the due date because of technical difficulties on the common portal, limited to cases recommended by the Council and superseding the earlier order to that extent.

GST corrigendum corrects a notification date entry, substituting 07 February 2020 for the earlier date.
The corrigendum corrects the date stated in column 3 of the table in Notification No. 45 dated 05 February 2020 under Uttar Pradesh SGST. The date earlier shown as 05 February 2020 is to be read as 07 February 2020. The change is limited to this date correction and does not alter any other part of the notification.

PAN allotment through Common Application Form streamlines PAN issuance after FPI registration and KYC via Form 49AA transmission.
Procedure for PAN allotment for FPIs uses a Common Application Form (CAF) notified by the Department of Economic Affairs (SEBI). New FPIs are the covered class; applications are uploaded in the CAF. After SEBI issues the FPI Registration Certificate, SEBI forwards applicant data in Form 49AA to the prescribed Income Tax Authority via authorised signatories of Designated Depository Participants, with XML as the prescribed format.

Delegation of powers: Joint Commissioners authorised to accept affidavits relinquishing brand-name claims under GST law.
Delegation of powers under the Tamil Nadu Goods and Services Tax Act, 2017 authorises the territorial Joint Commissioner having jurisdiction over the taxpayer and the Joint Commissioner (Policy and Planning) to accept affidavits in which a taxpayer voluntarily forgoes any actionable claim or enforceable right in respect of a brand name, the delegation being exercised under the Commissioner's authority and taking effect immediately.

Judicial appointment: Judicial member added to the Goods and Services Tax Appellate Tribunal, superseding prior notification.
The Government, invoking its statutory appointment power and after consulting the judiciary, superseded an earlier notification and appointed the incumbent judicial officer-who presently heads a sales tax appellate body-as Judicial Member of the Goods and Services Tax Appellate Tribunal, to serve in that capacity in addition to his existing duties; the tribunal had been constituted by an earlier foundational notification.

Director General report content requirement clarified: report must present findings with evidentiary materials gathered during investigation.
The amendment to regulation 20(4) of the Competition Commission of India (General) Regulations, 2009 requires the Director General's report to contain his findings together with all evidences, documents, statements or analyses collected during the investigation, replacing the prior requirement to state findings on each allegation in the information or reference.

Annual return filing deadline extensions permit late GSTR submissions for affected financial years under amended Explanation.
The Order substitutes the Explanation to the annual-return provision, declaring that affected registered persons shall furnish their annual returns and reconciliation statements for the indicated periods by the newly prescribed extended deadlines to address technical difficulties in electronic filing.

Form designation correction updates referenced GST form names to clarify the correct form for tax notification compliance.
Corrigendum amends a prior notification by replacing references to FORM GST ITC-03 with FORM GST DRC-03 in Annexure I para 1(e) and Annexure II para 1(d), clarifying the correct form name in the earlier notification related to rates of tax on services.

Invoice QR code requirement: B2C invoices by high turnover registered persons must carry a QR code, dynamic QR accepted.
An invoice issued to an unregistered person by a registered person whose aggregate turnover in a financial year exceeds the prescribed threshold must include a Quick Response (QR) code; a digitally provided Dynamic QR that cross-references payment is deemed to satisfy the QR code requirement, effective from the notified commencement date under the Andhra Pradesh Goods and Services Tax Rules, 2017.

Commencement of amended GST rule: state amendment provisions to take effect from the appointed date.
The Government, invoking the enabling power in the Andhra Pradesh Goods and Services Tax Amendment instrument and on the recommendation of the Goods and Services Tax Council, designates an appointed date as the date from which the specified amendment provision shall come into force, thereby notifying the commencement of those amendment provisions under the State GST Rules.

E-invoice portal notification designates specified GSTN-managed websites as the common portal for e-invoice preparation under APGST rules.
Notification designates specific GSTN-managed websites as the Common Goods and Services Tax Electronic Portal for preparation of e-invoices under sub-rule (4) of rule 48 of the Andhra Pradesh GST Rules, 2017. The listed portals are managed by the Goods and Services Tax Network and the notification is effective from 1 January 2020.

Simplification of annual GST returns enables optional consolidated reporting and reduced filing burdens for transition-year reconciliations.
The amendment revises annual return and refund reporting by substituting multiple statement formats in FORM GST RFD-01 and amending FORM GSTR-9 and FORM GSTR-9C instructions to accommodate transition-year transactions. It introduces standardized templates for various refund types, permits optional consolidated reporting or non-filling of specified tables for affected years, allows uploading signed PDFs in GSTR-9C without CA certification in certain cases, and clarifies auto-population and filing prerequisites so taxpayers can reconcile ITC and transaction details across the transition filing window.

Due date for self-assessed composition tax statement adjusted, prescribing a specific extended deadline for the affected composition quarter.
Amends the Andhra Pradesh GST notification to insert a proviso fixing the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the composition quarter July-September 2019 (or part thereof) to a specified October 2019 date, and declares the notification to have effect from a specified October 2019 date.

Bus body building definition expanded to include bodies built on vehicle chassis referenced under the customs tariff.
The Government amends the Andhra Pradesh GST notification to insert an Explanation that, for the purposes of the entry at serial number 26 item (ic), the term "bus body building" includes building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.

E-invoice requirement imposes e-invoicing on high-turnover registered persons for supplies to other registered persons under GST rules.
The Government of Andhra Pradesh notifies that registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees are a class required to prepare e-invoice under sub-rule (4) of rule 48 of the Andhra Pradesh Goods and Services Tax Rules, 2017, in respect of supply of goods or services or both to a registered person; the obligation commences on the 1st day of April, 2020.

Invoice Authentication Requirement: notified taxpayers must obtain an Invoice Reference Number via the GST portal before issuing invoices.
Certain notified classes of registered persons must prepare invoices by uploading prescribed particulars in Form GST INV-01 on the Common GST Electronic Portal and obtain an Invoice Reference Number prior to issuing invoices; invoices issued otherwise by those persons shall not be treated as invoices, while invoices prepared in the alternate manner specified in the excepted sub-rule are not subject to these upload-and-IRN requirements.

Annual return compliance: deadline extended for past unfiled financial periods due to technical issues by state order
The State substitutes the Explanation to the statutory annual return provision to address technical problems preventing electronic filing, and declares that the annual return for 1 July 2017 to 31 March 2018 shall be furnished on or before 31 December 2019 and the annual return for 1 April 2018 to 31 March 2019 shall be furnished on or before 31 March 2020.