IFSC fund exemption: units as alternate investment or mutual funds exempted from specified net foreign exchange compliance.
A new rule exempts Units in an IFSC established as Alternate Investment Funds or Mutual Funds from the prior rule with respect to investor inflows, investments from those funds and returns, with net foreign exchange determined together with the Fund Manager; similarly, IFSC Insurance Office Units are exempted for the portion of premium income above permitted management expense retention, investments from that portion and returns including amounts paid on claims.

Annual return deadline extension grants additional time for affected registered taxpayers due to electronic filing technical difficulties.
The Order substitutes the prescribed cut-off date in the Explanation to the annual-return provision, extending the statutory deadline for furnishing annual returns to provide additional time for affected registered persons. The amendment, made under the executive power to remove difficulties, responds to technical problems that prevented electronic filing for the initial GST transition period and expressly excludes Input Service Distributors, persons subject to tax collection or deduction provisions, casual taxable persons and non-resident taxable persons.

Restriction on electronic credit ledger use may be imposed when input tax credit appears fraudulently availed or unsupported.
The rules lower the specified invoice-related percentage in rule 36 effective at the start of the new year and insert a provision allowing an authorised officer to restrict debit from the electronic credit ledger where there are reasons to believe input tax credit was fraudulently availed or is ineligible. Grounds include credit taken on invoices from non-existent suppliers, supplies not received, tax not paid to Government, absence of prescribed documents, or the claimant not conducting business at the registered place. The Commissioner may lift the restriction when satisfied and the restriction lapses after a prescribed period. A new clause also targets persons failing to furnish outward-supply statements for two periods.

Late fee waiver for delayed GSTR-1 filings if submitted within specified limited rectification window, enabling compliance relief.
The amendment waives the late fee under section 47 for registered persons who failed to furnish outward supply details in FORM GSTR-1 for July 2017 to November 2019, provided they submit those details in FORM GSTR-1 within the specified rectification window. The provision, added to the earlier notification, is made operative from 19th December 2019 and operates as a limited compliance relief to regularize filings without late fee liability.

Invoice QR code requirement: large registered persons must issue QR-coded B2C invoices; dynamic QR cross-references allowed.
Registered persons whose aggregate turnover in a financial year exceeds the specified turnover threshold must issue B2C invoices to unregistered persons containing a Quick Response (QR) code; alternatively, a Dynamic QR code provided via digital display with a cross-reference on the B2C invoice shall be deemed to satisfy the QR code requirement. The obligation is grounded in the proviso to rule 46 of the Puducherry GST Rules and is given an implementation date.

Commencement of Amendment Rules: Fourth Amendment to Puducherry GST rules appointed to come into force on specified date.
The Lieutenant Governor, exercising delegated rule making powers, appoints a commencement date on the Council's recommendation for the Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2019; the notification notes prior government order and Gazette publication and declares that the provisions of the said amendment rule shall come into force from the appointed date.

E-invoice requirement: specified turnover threshold triggers mandatory electronic invoicing for supplies to registered persons under Puducherry GST rules
Notification designates registered persons whose aggregate turnover in a financial year exceeds a specified turnover threshold as required to prepare electronic invoices for supply of goods or services or both to registered persons, under sub rule (4) to rule 48 of the Puducherry Goods and Services Tax Rules, 2017; the obligation takes effect from the notified commencement date.

E-invoice common portal notified: GSTN-managed websites designated for statutory invoice preparation, effective from the start of 2020.
Designates specified websites managed by the Goods and Services Tax Network as the Common Goods and Services Tax Electronic Portal for preparation of e-invoices under the Puducherry GST rules, and states that the notification takes effect from 1 January 2020.

Electronic invoice registration: notified persons must obtain an Invoice Reference Number and upload prescribed invoice form to validate invoices.
The amendment requires notified classes of registered persons to prepare invoices using the prescribed invoice form and to obtain an Invoice Reference Number by uploading the invoice particulars on the Common Goods and Services Tax Electronic Portal; invoices issued otherwise will not be treated as invoices, and sub-rules (1) and (2) of rule 48 do not apply to such electronically prepared invoices.

GST on motor vehicle rental where fuel is included: tax treatment clarified for supplies to corporate recipients.
Amendment substitutes entry 15 to treat renting of passenger motor vehicles with fuel included, when provided to a body corporate, specifying: the taxable service description; that any person other than a body corporate supplying such service to a body corporate who does not issue an invoice charging the prescribed State tax is addressed; and that any body corporate located in the taxable territory is the covered recipient.

Lease compliance obligations require joint and several state tax liability if land use changes, with monitoring and mandatory contract clauses.
The notification substitutes entries at serial number 41 to reduce a numeric figure and replaces the conditions for exemption on long term lease of plots: exemption is limited to allotted industrial or financial use; State Government must monitor and enforce that usage; lease and subsequent transfer documents must record the exemption and undertakings; and the original lessor, original lessee and any subsequent lessee, buyer or owner are joint and severally liable to pay the State tax, with interest and penalty, that would have been payable on the upfront lease premium in case of violation or change of land use.

GST rate change: certain polyethylene and polypropylene packing bags reclassified to a higher tax rate, altering applicable SGST treatment.
The notification amends the Puducherry GST rate schedule by omitting two entries from the 6% list and inserting two entries into the 9% list: woven and non-woven polyethylene/polypropylene bags and sacks used for packing goods, and flexible intermediate bulk containers. The change is effected under the Puducherry GST Act and takes effect from the commencement date specified in the notification.

Commencement of ordinance provisions appointed; selected sections of the state GST amendment excluded from immediate operation.
The Governor, under section 1(2) of the Tamil Nadu GST (Amendment) Ordinance No.10/2019, appoints a commencement date for the provisions of sections 2-21 with express exclusions: section 2, section 7, section 10 and sections 14-20 are not brought into force on that date, thereby commencing the remaining specified sections of the Ordinance.

Extension of Annual Return filing deadline: administrative relief granted to enable electronic submission after technical failures.
The Order amends the Explanation to the annual-return provision of the Tamil Nadu GST law to extend the statutory deadline for electronic filing for affected registered persons who could not furnish the annual return due to technical problems, thereby permitting late submission of the specified annual return period and providing administrative relief to complete statutory filing obligations.

Annual GST return deadline extended due to technical issues, allowing delayed electronic filing for affected taxpayers
The Order amends the Explanation to section 44 of the Rajasthan GST Act to address technical problems that prevented registered persons from electronically furnishing the annual return for the 1 July, 2017 to 31 March, 2018 period, and substitutes the previously prescribed deadline with a new deadline of 31st January, 2020 to enable affected taxpayers to file the required annual return electronically.

Leased plots tax exemption conditions: change of land use triggers joint liability and recovery of State tax.
The amendment substitutes the figure "50" with "20" in column (3) for serial number 41 and replaces column (5) with conditions: leased plots must be used for their allotted industrial or financial purpose; the State Government will monitor compliance; any violation or change of land use makes the original lessor, original lessee and any subsequent lessee, buyer or owner jointly and severally liable to pay the State tax that would have been payable on the upfront long term lease amount with interest and penalty; and lease, sub lease and sale agreements must disclose the tax exemption and require parties to undertake compliance. The notification is effective from 1 January 2020.

Waiver of late fees for delayed GSTR-1 filings permitted within a specified compliance window to regularise past omissions.
Waiver of late fees is provided for registered persons who failed to furnish outward supplies details in FORM GSTR-1 for specified months/quarters but who file those details within a prescribed compliance window; the waiver covers the late fee payable under section 47 and is effected by amending the prior notification to allow retrospective regularisation without incurring the section 47 late fee, with the amendment effective from the start of the compliance window.

Commencement of Rajasthan GST Amendment: specified sections come into force effective January first 2020, subject to listed exclusions.
Under sub section (2) of section 1 of the Rajasthan Goods and Services Tax (Amendment) Ordinance, 2019, the State Government appoints the first day of January, 2020 as the commencement date for sections 2 to 21 of the Ordinance, while expressly excluding section 2, section 7, section 10 and sections 13 to 20 from that commencement.

Restriction on electronic input tax credit use where credit appears ineligible, limiting debit until conditions are remedied.
A new rule 86A authorises the Commissioner or an authorised officer to restrict debits from the electronic credit ledger where input tax credit appears fraudulently availed or ineligible on grounds such as invoices issued by non existent suppliers, absence of receipt of goods or services, tax on the supply not paid to government, claimant non existence or lack of required tax invoices. The restriction is recorded in writing, prevents use of equivalent credit for liability discharge or refunds, may be revoked when conditions are remedied, and expires after one year.

Vehicle rental taxation: suppliers to corporate clients with fuel included must issue invoice charging applicable state tax.
The amendment substitutes entry 15 to classify services of renting passenger motor vehicles where fuel cost is included as taxable when provided to a body corporate, targeting any person other than a body corporate who supplies such service to a body corporate and does not issue an invoice charging state tax at the prescribed rate; recipients covered are any body corporate located in the taxable territory.