Extension of filing deadline for annual GST returns in FORM GSTR-9/GSTR-9C to end of January.
A Removal of Difficulty Order exercises the Governor's power to address technical problems in electronic filing and extends the last date for furnishing the annual return and reconciliation statement in FORM GSTR-9 and FORM GSTR-9C by substituting the previously prescribed deadline with a later calendar date to permit affected registered persons additional time for compliance.

Restriction on Electronic Credit Ledger use prevents debit where input tax credit appears fraudulent or ineligible.
A new rule authorises the Commissioner or an authorised officer to withhold debit from the electronic credit ledger where there are recorded reasons to believe input tax credit was fraudulently availed or is ineligible, including claims based on invoices from non existent suppliers, without receipt of goods or services, where tax on the supply was not paid to government, where the claimant is non existent or lacks prescribed documentary evidence; the officer may later allow debit if satisfied conditions no longer exist and the restriction ceases after one year.

Late fee waiver for GSTR-1 non-filers if returns are filed within the government-prescribed compliance window.
Late fee waiver applies to registered persons who failed to furnish Form GSTR-1 for July 2017 to November 2019 by the due date but furnished those details within the government-prescribed compliance window; the departmental notification is amended to include this proviso and the amendment is effective from the start of that compliance window.

Inter-Ministerial Co-ordination Committee membership notified: Director of CBI appointed as member under section 72A PMLA.
Notification under section 72A of the Prevention of Money Laundering Act designates the Director of the Central Bureau of Investigation as a member of the Inter Ministerial Co ordination Committee, amending the committee membership established by an earlier Gazette notification and issued by the Department of Revenue.

E invoicing schema and registration fields updated, with deadline extensions and softened notice language for automated GST communications.
Amendments extend certain compliance cut offs in rule 117, revise REG 01 to add structured SEZ Unit and SEZ Developer registration fields, modify GSTR 3A notice language and insert a system generated notice statement, and wholly replace FORM INV 01 with a detailed machine readable e invoice schema (FORM GST INV 1) that prescribes field cardinalities, mandatory/optional elements, technical specifications and data formatting across invoice, supplier/buyer, item, tax, transport and supporting document components to standardize e invoicing and enable system validation.

Notification amendment extends a statutory deadline and declares it effective from the original commencement date.
The amendment substitutes the date in the third proviso of the cited departmental notification with a later date, altering the operative deadline or reference date in that proviso, and declares the amendment deemed to have come into force from the original commencement date specified in the earlier notification.

Amendment to GST notification: prescribed deadline substituted to extend compliance timeframe under state tax law.
The State Government, under section 128 of the Rajasthan Goods and Services Tax Act, 2017, amends notification No. F.12(46)FD/Tax/2017-Pt.-IV-159 by substituting the figures, letters and word comprising the previously prescribed date with a new specified date, thereby altering the deadline or compliance timeframe in the original notification.

Extension of GSTR 1 filing deadline granted, extending the statutory filing date under a Gujarat GST notification.
Under authority of Section 128 of the Gujarat Goods and Services Tax Act, 2017 and on the Council's recommendation, the Government amends a prior state notification by substituting the third proviso's prescribed date with the later date specified in this notification, thereby extending the final filing date for FORM GSTR 1 for the period July 2017 to November 2019; the amendment is deemed to have come into force from the earlier statutory commencement date.

Revisional Authority under CGST delegated to senior Commissioners to review subordinate tax orders within administrative hierarchy.
The Central Board authorises the Principal Commissioner or Commissioner of Central Tax to be Revisional Authority for decisions or orders of Additional or Joint Commissioners, and authorises Additional or Joint Commissioners to be Revisional Authority for decisions or orders of Deputy Commissioners, Assistant Commissioners, or Superintendents of Central Tax, establishing a two-tier delegation of revisional power within central tax administration.

Revisional authority under APGST Act allows senior tax commissioners to revise subordinate tax orders.
Designation of Revisional Authority under the Arunachal Pradesh Goods and Services Tax Act authorises the Principal Commissioner or Commissioner of Central Tax to revise decisions of Additional or Joint Commissioners, and authorises Additional or Joint Commissioners to revise decisions of Deputy Commissioners, Assistant Commissioners, or Superintendents, thereby delegating hierarchical administrative review powers along the chain of command.

State tax notification amendment: prescribed date in a Manipur GST notification substituted, changing the compliance reference to 17th January.
The State Government amends a prior State Tax notification under the Manipur GST framework by substituting the prescribed date in the third proviso with a later prescribed date, thereby changing the compliance/reference date specified in the original notification.

Regulation amendment extends the compliance timeline by substituting the specified applicability year, deferring the deadline.
Amendment substitutes the applicability year in regulation 17, sub regulation (1B) of the Listing Obligations and Disclosure Requirements Regulations, thereby extending the specified deadline by replacing the earlier year with a later year; the amendment is made under the Board's statutory rulemaking powers and comes into force upon publication in the Official Gazette.

Notification amendment updates effective date of a Nagaland GST notification, shifting the reference date forward.
The State Government, under section 128 of the Nagaland GST Act, amends the Finance Department notification of 25 January 2018 by substituting in the third proviso the figures, letters and word "10th January, 2020" with "17th January, 2020", this substitution being the sole operative change recorded by the Finance Department.

Commencement of Tripura SGST amendment: provisions activated on staggered commencement dates as notified by the State Government.
The State Government, under sub section (2) of section 1 of the Tripura State GST (Second Amendment) Ordinance, 2019, notifies commencement dates: section 22 to commence on the first appointed date in August; section 13 to commence on the first appointed date in September; and sections 2 to 21, except section 2, section 7, section 10 and sections 13 to 20, to commence on the first appointed date in January, thereby bringing those provisions into force.

Notification amendment: substitution of proviso effective date in state GST notification altering the specified commencement date.
Amendment to a State Goods and Services Tax notification substitutes the figures, letters and word composing the date in the third proviso of Notification No. 4/2018-State Tax, altering only the temporal reference within that proviso while leaving other provisions intact.

Return filing deadline: FORM GSTR-3B November filing required electronically by 23 December, effective from 20 December.
The amendment inserts a proviso requiring the FORM GSTR-3B return for November 2019 to be furnished electronically through the common portal on or before 23rd December, 2019, and states the amendment is deemed to have come into force from 20th December, making the revised filing deadline operative for discharge of the November 2019 tax liability.

Delegation of approval authority for consolidation of goods for export to Development Commissioner, with restrictions on DTA sales and NFE.
Amendment delegates approval for case by case consolidation of goods related to manufactured articles for export from BOA to the Development Commissioner/Designated Officer; EOUs, EHTPs, STPs and BTP/R units (excluding Gems & Jewellery) may be allowed to import or procure such goods from DTA with or without payment of duty/taxes as per Para 6.01(d)(ii) and (iii). Value of procured/imported goods is excluded from NFE and DTA sale entitlement calculations, such goods cannot be sold in DTA, and must be listed separately in export documents.

Invoice Reference Number requirement: designated taxpayers must upload FORM GST INV-01 to obtain IRN before issuing invoices.
Designated registered persons must prepare invoices by using FORM GST INV-01 and obtain an Invoice Reference Number by uploading the form on the Common Goods and Services Tax Electronic Portal; invoices issued other than in this prescribed manner shall not be treated as invoices. Invoices prepared through this IRN process are excluded from the application of rule 48(1) and (2).

Amnesty scheme extension allows late filing of specified GSTR-1 returns by a revised deadline under GST notification.
The Central Government, by Notification No. 04/2020 - Central Tax, amends Notification No. 4/2018-Central Tax to substitute the earlier deadline with 17th January, 2020 as the final date for availing the one-time amnesty for filing FORM GSTR-1 returns for July 2017 to November 2019.

Notification amendment: substitution of effective date in the third proviso extending applicability of State GST notification to a later date.
The State Government, under section 128 of the Arunachal Pradesh GST Act and on Council recommendation, substitutes "10th January, 2020" with "17th January, 2020" in the third proviso of Notification No. 4/2018 State Tax, thereby changing the effective date specified in that proviso; the amendment is issued as Notification No. 03/2020 (State Tax) dated 10th January, 2020 and references the principal notification and its publication details.