Extension of annual GST return deadline for affected registered taxpayers due to technical failures, permitting filing within a revised timeframe.
The Order amends the deadline for furnishing the statutory annual return under the State GST Act by substituting the previously prescribed deadline with a later date to remedy technical problems that prevented electronic filing for the specified initial GST period. The extension permits affected registered persons, excluding Input Service Distributors, taxpayers under the special tax provisions, casual taxable persons and non-resident taxable persons, to submit the annual return within the revised timeframe under the Governor's power to remove difficulties.

Aadhaar authentication requirement for GST registration; failure renders registration invalid and triggers alternate identification rules.
The Act integrates a National Appellate Authority for Advance Ruling into the State framework, prescribes an appeal route for conflicting advance rulings with filing timelines and binding effect on applicants and persons with the same PAN; introduces a turnover-based composition-like option with express exclusions and explanatory rules on aggregate turnover and exempt interest; mandates Aadhaar authentication or alternate identification for registration and grant of registration; requires specified digital payment modes; and amends return filing, ledger transfer, refund and profiteering penalty provisions alongside various consequential cross-references.

Corporate Voluntary Liquidation Account created to centralise unclaimed dividends and undistributed proceeds with prescribed deposit and withdrawal rules.
Establishes a Corporate Voluntary Liquidation Account to receive unclaimed dividends and undistributed proceeds from voluntary liquidation processes; liquidators must deposit such amounts and any income earned into the Account before seeking cessation, or within fifteen days if held on commencement of the amendment, with interest payable on late deposits. The Board will maintain ledgers, issue receipts, accept withdrawal applications from stakeholders or other claimants under prescribed forms, nominate an Executive Director level custodian for approvals, obtain annual audits, and transfer amounts unclaimed or undistributed for fifteen years to the Consolidated Fund of India.

Electronic credit ledger restrictions bar use of ineligible or fraudulently availed input tax until conditions are remedied.
Rule 86A permits the Commissioner or an authorised officer to withhold debit from the electronic credit ledger for discharge of liabilities or refund claims where, for recorded reasons, input tax credit is believed to be fraudulently availed or ineligible-including credits based on invoices from non-existent suppliers, credits without receipt of goods or services, credits where tax on the supply has not been paid to Government, recipients found non-existent, or where required tax invoices are not possessed; such disallowance must be in writing, may be revoked when conditions cease, and lapses after one year.

Late fee waiver for delayed GST return filings permits eligible registered persons to file returns within a limited window without late fee.
The notification inserts a proviso waiving the late fee for registered persons who failed to furnish outward supplies in FORM GSTR-1 for July 2017 to November 2019 by the due date, provided they furnish those details between 19th December, 2019 and 10th January, 2020. The amendment is effective from 19th December, 2019 and amends the earlier notification.

Notification date amendment substitutes the specified date in a State tax notification, keeping retrospective operation intact.
Amendment substitutes the date in the third proviso of Notification No. 04/2018 State Tax with a later date, effected under the State's statutory rulemaking power for the Chhattisgarh GST regime. The amendment declares that, notwithstanding the substitution, the notification shall be deemed to have come into force from the earlier specified commencement date, thereby maintaining retrospective operation for the notification's applicability.

Fixation of tariff values sets prescribed import valuation for specified edible oils, metals and agricultural commodities under customs rules.
Central Board of Indirect Taxes & Customs amends the principal non tariff notification by substituting TABLE 1, TABLE 2 and TABLE 3 to fix tariff values for specified imported commodities. The substituted tables prescribe US dollar denominated tariff values per metric tonne or per unit for edible oils, brass scrap, poppy seed, areca nut, and set unit valuations for specified forms of gold and silver where concessional entries are availed or for defined forms excluded from concessions.

Customs amendment: omission of proviso item modifies notification to enable Ghasuapara land customs station for imports.
The Central Board of Indirect Taxes and Customs, under clauses (b) and (c) of sub section (1) of section 7 of the Customs Act, 1962, amends Notification No. 63/1994 Customs (N.T.) by omitting item (ii) in the first proviso of the opening paragraph, as effected by Notification No. 03/2020 Customs (N.T.), dated 15th January 2020.

Commencement of specified Himachal Pradesh GST Amendment provisions appointed, with certain sections excluded from operation.
The Governor, under subsection (2) of section 1 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2019, appointed the first day of January, 2020 as the date on which provisions of sections 2 to 21 shall come into force, except for section 2, section 7, section 10 and sections 13 to 20, which are explicitly excluded from commencement by this notification.

Extension of annual return filing deadline: substituted statutory date permits delayed electronic filings for affected GST registrants.
The Order amends the Explanation to section 44 of the Goa GST Act to substitute the previously specified cut-off date for furnishing the electronic annual return with a later date, applying to every registered person required to file an annual return except Input Service Distributors, persons under sections 51 or 52, casual taxable persons and non-resident taxable persons, and is made under section 172 with retrospective effect to validate delayed filings caused by technical difficulties.

Appointment of Appeals Officers under State GST ensures authorised officials for implementation of GST provisions and Rules
The State Government, under the Madhya Pradesh Goods and Services Tax Act, 2017, appoints a class of officers to implement the Act and Rules; specifically naming Special Commissioner (Appeals) of State Tax, Additional Commissioner (Appeals) of State Tax, and Joint Commissioner (Appeals) of State Tax as authorised officeholders for implementation and administration.

Invoice requirements for high-turnover registered persons under Uttar Pradesh GST rules come into force from April 2020.
Registered persons whose aggregate turnover in a financial year exceeds the prescribed threshold are notified as a class required to prepare invoices under rule 48(4) of the Uttar Pradesh Goods and Services Tax Rules, 2017 for supplies of goods or services, or both, to registered persons. The notification is stated to come into force from 1 April 2020.

Quick Response code requirement applies to B2C invoices, with Dynamic QR code display treated as compliant.
B2C invoices issued by a registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees are required to contain a Quick Response (QR) code. Where the registered person makes a Dynamic QR code available to the recipient through a digital display and the invoice contains a cross-reference of the payment through that Dynamic QR code, the invoice is deemed to satisfy the QR code requirement.

E-invoicing portal notification designates GST Network websites for invoice preparation under the state tax rules.
Common Goods and Services Tax Electronic Portal is notified for the purpose of preparation of invoices under the e-invoicing framework. The specified GST Network websites are identified as the portal to be used for invoice generation under the Uttar Pradesh Goods and Services Tax Rules, 2017, and are stated to be managed by the Goods and Services Tax Network. The notification operates under section 146 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with rule 48(4) of the Uttar Pradesh Goods and Services Tax Rules, 2017, and takes effect from 1 January 2020.

GST rule commencement notification appoints the effective date for Uttar Pradesh's Thirtieth Amendment Rules.
The Uttar Pradesh Goods and Services Tax (Thirtieth Amendment) Rules, 2019 were brought into force, and 1 April 2020 was appointed as the date from which the provisions of the said rule would operate. The notification was issued in exercise of the power conferred by rule 5 of the amendment rules and on the recommendation of the Council.

Appellate limitation under GST is adjusted where the Tribunal was not yet constituted, using the later starting date for filing.
Appellate limitation under the Uttar Pradesh Goods and Services Tax Act is adjusted for appeals and applications connected with the Appellate Tribunal where the Tribunal or its Benches had not yet been constituted. For appeals under section 112(1), the three-month period begins from the later of the date of communication of the order or the date on which the President or State President of the Tribunal enters office after constitution. The same rule applies to the six-month period under section 112(3) for departmental applications.

Extension of adjudication period under Customs law: authority grants additional time to determine duty or interest on SCN.
Directorate of Revenue Intelligence extends the period for determination of duty or interest for a specified show cause notice by formal notification, effective from expiry of the initial notice period, and confirms the appointment of the Common Adjudicating Authority to continue adjudication.

Restriction on electronic credit ledger use where input tax credit suspected fraudulent; debits may be disallowed until conditions rectified.
Authorities may withhold debits from the electronic credit ledger where there are recorded reasons to believe input tax credit was fraudulently availed or is ineligible, including credits based on invoices from non-existent suppliers, credits claimed without receipt of goods or services, credits where tax on the supply remained unpaid, or where the claimant lacks prescribed documents; the Commissioner or an authorised officer may rescind the restriction when satisfied conditions no longer exist, and the restriction ceases automatically after one year.

Late fee waiver for delayed GSTR 1 filings if furnished within specified window avoids late fee liability under GST.
A proviso waives the amount of late fee payable under section 47 for registered persons who failed to furnish outward-supply details in FORM GSTR 1 for July 2017 through November 2019 by the due date, if they furnish those details in FORM GSTR 1 between 19th December 2019 and 10th January 2020; the amendment is deemed effective from 19th December 2019.

E invoicing schema requirements now mandate structured electronic invoice fields and SEZ registration details for GST compliance.
Haryana's amendment revises procedural deadlines in rule 117, adds SEZ-specific registration fields to FORM GST REG-01, modifies GSTR-3A notice wording to incorporate permissive phrasing and a system-generated notice statement, and wholly substitutes FORM GST INV-1 with a detailed e-invoice schema specifying cardinality, data types, mandatory/optional fields and comprehensive field-level requirements for invoice, supplier, buyer, delivery, item, tax breakup, totals, eway and supporting document information.