Commencement date appointed for GST amendment rules, activating the specified amendment provision on the notified date.
Appointment of the commencement date for the Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2019: the Government, exercising powers conferred by the relevant amendment rule and on the Council's recommendation, notifies the activation of the specified amendment provision by appointing the commencement date and records the formal exercise of notification power by the state tax department to give operative effect to the amendment.

Mandatory invoicing requirement for high-turnover registered persons-specified invoice format required for supplies to registered persons from April.
Registered persons whose aggregate turnover 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 Meghalaya Goods and Services Tax Rules, 2017, for supplies of goods or services or both to a registered person. The requirement is issued under the powers conferred by that sub-rule and comes into force from the 1st day of April, 2020.

E invoice Common Portal notified: GSTN managed websites designated for electronic invoice preparation under applicable GST rules.
Notification designates specified GSTN managed websites as the Common Goods and Services Tax Electronic Portal for preparation of electronic invoices under the applicable GST rules, explains the sites are operated by the Goods and Services Tax Network, and declares the notification to come into force from the notified commencement date.

Electronic invoicing requirement: notified suppliers must obtain Invoice Reference Number and upload FORM GST INV-01 to the GST portal.
Certain notified registered persons must prepare invoices using FORM GST INV-01, obtain an Invoice Reference Number by uploading that information to the Common GST Electronic Portal, and invoices not issued in this specified electronic manner shall not be treated as invoices; sub-rules (1) and (2) of rule 48 do not apply to invoices prepared in this manner.

Tariff value fixation sets benchmark import valuation for specified edible oils, metals, seeds and areca nut under customs authority.
The Central Board substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal customs notification to fix tariff values for specified imports, prescribing US dollar per metric tonne values for various edible oils, brass scrap, poppy seeds and areca nuts, and unit tariff values for defined forms of gold and silver, including explanatory qualifications for covered and excluded items.

QR code invoice requirement: large registered persons must include QR codes on B2C invoices; dynamic QR accepted.
An obligation is imposed on registered persons whose aggregate turnover in a financial year exceeds five hundred crore rupees to include a QR code on B2C invoices; a B2C invoice that cross-references payment via a Dynamic QR code displayed digitally is deemed to satisfy the QR code requirement.

QR code requirement: high-turnover registered persons must issue QR-coded B2C invoices or provide a Dynamic QR alternative.
Registered persons exceeding a high aggregate turnover threshold must issue B2C invoices that carry a Quick Response (QR) code; alternatively, invoices that cross-reference payment via a Dynamic QR code made available through a digital display are deemed to have a QR code. The requirement is notified under the sixth proviso to rule 46 of the CGST Rules and specifies an operative commencement date, with the original notification later superseded by a subsequent notification.

Commencement of SGST Rule 46 appointed under amendment rules, effective from the first of April.
The Government, under powers conferred by rule 5 of the Sikkim Goods and Services Tax (Fourth Amendment) Rules, 2019, appoints the 1st day of April, 2020 as the date from which the provisions giving effect to rule 46 of the SGST Rules, 2017 shall come into force, following the Council's recommendation and the amendment's publication particulars.

Commencement of rule 46 of CGST Rules notified; provisions appointed to come into force by government action.
Appoints the commencement date for the provisions of rule 46 of the Central Goods and Services Tax Rules, 2017 by exercising powers under rule 5 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019. The Government, on the recommendations of the Council, notifies an appointed date to bring the specified rule into force and cites the parent amendment notification and its Gazette publication as the legislative basis for the appointment.

E-invoice requirement: large registered persons must prepare electronic invoices for supplies to other registered persons from the implementation date.
Notification mandates that registered persons whose annual aggregate turnover exceeds the statutory high-turnover threshold must prepare electronic invoices for supplies made to other registered persons, in conformity with the invoice-preparation mechanism prescribed in the rules; the obligation takes effect from the specified commencement date.

E-invoice obligation requires large turnover taxpayers to issue electronic invoices for supplies made to registered recipients.
Registered persons whose aggregate turnover in a financial year exceeds the high turnover threshold are required to prepare electronic invoices for supplies of goods or services to other registered persons under sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules; the notification effects commencement and was later superseded by a subsequent notification, thereby altering the regulatory instrument governing the e-invoice classification for large taxpayers.

E invoice Common Portal notified for invoice preparation under Sikkim GST, mandating use of GSTN portals for compliance.
Notification designates ten specified GSTN managed websites as the Common Goods and Services Tax Electronic Portal for preparation of e invoices under the Sikkim GST framework, explains that the sites are operated by the Goods and Services Tax Network company, and states that this designation takes legal effect on the stated commencement date, thereby directing use of those portals for invoice preparation as required by the applicable rule.

Common GST Electronic Portal notified for e invoice generation, listing GSTN managed sites and taking effect in January.
The notification designates ten specified websites as the Common Goods and Services Tax Electronic Portal for preparation of e invoices under the CGST Act and Rules, explains that these domains are managed by the Goods and Services Tax Network, and states that the notification takes effect from the first day of January.

Invoice Reference Number requirement mandates electronic invoicing via portal for notified taxpayers; other formats not valid.
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 GST Electronic Portal; invoices issued otherwise by those persons will not be treated as invoices, and the standard invoice provisions will not apply to invoices prepared under this electronic invoicing mechanism.

Invoice Reference Number requirement mandates e invoice upload on GST portal for notified registrants; other formats invalid.
Specified classes of registered persons must prepare invoices by uploading prescribed particulars in FORM GST INV-01 on the GST Electronic Portal and obtain an Invoice Reference Number; invoices issued otherwise will not be treated as invoices and the general invoice provisions do not apply to invoices prepared under this electronic invoicing procedure.

B2C invoice QR code requirement mandates QR-enabled invoices for high-turnover registered persons, including digitally displayed dynamic payment codes.
Registered persons whose aggregate turnover in a financial year exceeds the prescribed threshold must include a Quick Response (QR) code on invoices issued to unregistered persons. A B2C invoice is deemed to have a QR code where a dynamic QR code is displayed digitally to the recipient and the invoice contains a cross-reference to payment through that code. The requirement takes effect from 1 April 2020.

Rule 5 commencement under amended GST rules takes effect from the appointed date for State tax administration.
Rule 5 of the Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019 comes into force on 1 April 2020. The Government fixes this commencement date under the authority conferred by rule 5, following the recommendations of the Council, for application within the State goods and services tax framework.

Invoice preparation requirement applies to high-turnover registered persons for supplies of goods or services made to registered persons.
Registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees must prepare invoices in accordance with sub-rule (4) of rule 48 of the Arunachal Pradesh Goods and Services Tax Rules, 2017. The requirement applies to supplies of goods, services, or both made to another registered person and takes effect from 1 April 2020.

Common GST Electronic Portal designation enables invoice preparation under the prescribed electronic invoicing framework from the effective date.
Common Goods and Services Tax Electronic Portals are designated for preparation of invoices under the prescribed electronic invoicing framework. The designated portals comprise einvoice1.gst.gov.in through einvoice10.gst.gov.in and are managed by the Goods and Services Tax Network. The designation takes effect from 1 January 2020 for invoice preparation under the applicable State and integrated goods and services tax regimes.

Electronic invoice compliance requires notified registered persons to obtain an Invoice Reference Number through the common GST portal.
Electronic invoice preparation is prescribed for notified classes of registered persons. Covered persons must include FORM GST INV-01 particulars and obtain an Invoice Reference Number by uploading relevant information on the Common Goods and Services Tax Electronic Portal, subject to specified conditions and restrictions. An invoice issued otherwise by a covered person is not treated as an invoice. General invoice preparation requirements do not apply to invoices prepared through this electronic invoicing mechanism.