Form reference correction: replaces FORM GST ITC-03 with FORM GST DRC-03 in the cited notification.
The corrigendum instructs that in the earlier notification any occurrence of FORM GST ITC-03 at the two specified page and line locations shall be read as FORM GST DRC-03, effecting a textual substitution of the form reference to correct the original notification.

GST return filing amendment prescribes electronic GSTR-3B deadlines for taxpayers with limited turnover under the common portal regime.
An amendment inserts an additional proviso prescribing electronic furnishing of FORM GSTR-3B through the common portal for taxpayers whose aggregate turnover in the previous financial year is up to five crore rupees. The proviso fixes the filing dates for the January 2020, February 2020 and March 2020 returns as 24 February 2020, 24 March 2020 and 24 April 2020 respectively, operating as a time-specific compliance modification for the GST return-filing schedule.

GSTR-3B filing requirement extended for small taxpayers with electronic monthly deadlines under amended state tax notification issued by state tax authority.
The notification inserts a proviso requiring electronic furnishing of the return in FORM GSTR-3B for January, February and March 2020 by taxpayers with aggregate turnover up to the prescribed threshold in the previous financial year, prescribing separate electronic filing deadlines for each month through the common portal.

Export permission for Krishnapuram onions limited via Chennai port subject to certification and DGFT registration and customs checks.
Export of Krishnapuram onions is authorised subject to shipment exclusively via Chennai port within the prescribed period, conditional on a quantity certificate from the Assistant Director, Horticulture, Kadapa that must be registered with the Zonal Additional DGFT, Chennai; the Zonal Additional DGFT will monitor and register permitted quantities and Customs at Chennai will clear exports only upon presentation of the Kadapa certificate and the DGFT registration certificate.

Exchange rate determination sets conversion rates for imports and exports under the Customs Act, effective Feb.
Determines exchange rates for conversion of specified foreign currencies into Indian rupees and vice versa for customs valuation of imported and exported goods under the authority of the Customs Act, superseding an earlier notification and prescribing separate import and export rates in two annexed schedules for use from the stated effective date.

De-notification of Special Economic Zone: Central Government rescinds prior notification, preserving actions already undertaken.
De-notification of a sector-specific Special Economic Zone at Sargasan is effected: the proprietor sought de-notification of the entire notified area, the State Government gave No Objection, the Development Commissioner recommended it, and the Central Government rescinds the prior notification under the first proviso to rule 8 of the SEZ Rules, preserving actions done or omitted before rescission.

GST annual return filing deadline extended for Uttar Pradesh taxpayers filing FORM GSTR-9 and GSTR-9C.
Extension of the time limit for furnishing the annual return and reconciliation statement in FORM GSTR-9 and FORM GSTR-9C for the period from 1 July 2017 to 31 March 2018 under the Uttar Pradesh Goods and Services Tax framework. The Commissioner, acting under section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with rule 80 and on the Council's recommendation, extends the due date for electronically filing the annual return through the common portal for registered persons whose principal place of business is in Uttar Pradesh. The extended date specified for this class of taxpayers is 5 February 2020.

GSTR-3B filing deadlines extended for Uttar Pradesh taxpayers with lower turnover for January to March 2020.
Prescribes an amendment to the earlier Uttar Pradesh GST notification by inserting additional provisos governing the filing of FORM GSTR-3B for the months of January 2020, February 2020 and March 2020. The extended filing schedule applies to taxpayers whose aggregate turnover in the previous financial year does not exceed five crore rupees and whose principal place of business is in Uttar Pradesh. Such returns are to be furnished electronically through the common portal on or before 24 February 2020, 24 March 2020 and 24 April 2020, respectively.

GST return extension: turnover based eligibility permits delayed electronic filing of GSTR 3B for specified months under state notification.
Extension of filing deadlines for FORM GSTR-3B for January, February and March 2020 is granted for taxpayers whose principal place of business is in the State and who meet a prescribed aggregate turnover ceiling in the previous financial year; these taxpayers must furnish the returns electronically through the common portal by the newly specified dates for each month.

GSTR-3B filing relief: staggered electronic deadlines set for small taxpayers in Goa to file quarterly returns.
Permits taxpayers with principal place of business in Goa and aggregate turnover up to the specified small-taxpayer threshold to furnish FORM GSTR-3B for January, February and March 2020 electronically through the common portal on or before the 22nd-day deadlines in February, March and April 2020 respectively; amendment effective from 3 February 2020, made under section 168 of the Goa GST Act read with sub-rule (5) of rule 61 of the Goa GST Rules.

GST exemption for long-term lease of industrial plots is amended with stricter use conditions and joint liability safeguards.
Amends an Uttar Pradesh GST exemption notification for long-term lease of plots in industrial or financial business areas by substituting the figure 20 for 50 and replacing the attached conditions. The revised provisos require leased plots to be used only for the allotted industrial or financial purpose, require State Government monitoring and enforcement, impose joint and several liability for tax, interest and penalty on violation or change of land use, and require lease and transfer agreements to record the exemption and compliance obligations. The amendment takes effect from 1 January 2020.

Input tax credit restrictions tightened under amended GST rules, with new controls on fraudulent credit and outward supply reporting lapses.
The rules amend rule 36(4) by substituting 10 per cent. for 20 per cent. from 1 January 2020. They also insert rule 86A, which allows restriction of debit in the electronic credit ledger where input tax credit is suspected to be fraudulently or ineligibly availed, including cases involving non-existent suppliers, no receipt of goods or services, unpaid tax, or absence of prescribed documents. The restriction may be withdrawn when conditions cease and ends after one year. Rule 138E is also amended to cover non-filing of outward supply statements for two months or quarters.

Restrictions on electronic credit ledger permit officials to block debits where input tax credit appears fraudulent, subject to review.
A new rule 86A empowers the Commissioner or an authorised officer to bar debit of amounts from the electronic credit ledger for discharge of liabilities or refund claims where input tax credit is believed to be fraudulently availed or ineligible, on specified grounds including invoices from non-existent suppliers, lack of receipt of goods or services, tax on the supply not paid to Government, claimant not conducting business at the registered place, or absence of prescribed documents; the officer may restore debit if satisfied and any restriction expires after one year.

Late fee waiver for delayed GSTR-1 filings allowed when returns are furnished within the specified compliance window.
The notification inserts a proviso waiving the late fee under Section 47 for registered persons who failed to furnish outward supplies details in FORM GSTR-1 for July 2017-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 effective from 19th December, 2019.

GSTR-3B filing extension: November return to be furnished electronically by proviso under GST rules.
The notification inserts a proviso mandating that the return in FORM GSTR-3B for November 2019 be furnished electronically through the common portal on or before 23rd December 2019. The amendment modifies Notification No.44/2019-State Tax and is issued under the powers of the Himachal Pradesh GST Act and Rules, and the notification is deemed to have come into force from 20th December 2019.

QR code requirement mandates B2C invoices include QR codes for high-turnover registered persons, with dynamic QR cross-references accepted.
The notification mandates that a B2C invoice issued by a registered person whose aggregate turnover exceeds the high-turnover threshold must include a QR code; provision is made that a B2C invoice containing a cross-reference to payment via a digitally provided Dynamic QR code shall be deemed to have a QR code. The obligation is grounded in the sixth proviso to the invoicing rule and is set to commence on a specified future date.

Commencement of Rule 46 under Mizoram GST: provisions to take effect from 1 April 2020 by government notification.
The Governor of Mizoram, exercising powers under rule 5 of the Mizoram GST (Fourth Amendment) Rules, 2019 and on the Council's recommendation, appoints 1 April 2020 as the date from which the provisions of rule 46 of the Mizoram GST Rules, 2017 shall come into force by notification No. 71 of 2019-State Tax dated 5 February 2020.

E-invoice mandate: registered persons above turnover threshold must prepare invoices per rule 48(4) for supplies to registered persons.
A notification designates registered persons whose aggregate turnover exceeds the turnover threshold as a class required to prepare invoices in terms of sub-rule (4) to rule 48 when supplying goods or services to other registered persons, creating an enforceable invoicing obligation effective from the notified commencement date.

E invoice common portal designated; specified GST e invoice websites are notified as official portals and made effective.
Notification designates specified websites as the E invoice Common Portal for preparation of GST invoices under the relevant GST Act and Rules, explains those websites are managed by the network company incorporated under company law, and states the notification takes effect from the stated commencement date.

Electronic invoicing mandate: specified registered persons must obtain invoice reference number and upload details on GST portal.
Notified classes of registered persons must prepare invoices with particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading the information on the Common Goods and Services Tax Electronic Portal as specified in the notification. Invoices issued by such persons in any manner other than the prescribed electronic process shall not be treated as invoices. The provisions of sub rules (1) and (2) shall not apply to invoices prepared under this electronic mechanism.