QR code with embedded Invoice Reference Number accepted electronically in lieu of physical tax invoice for verification.
The amendment requires or recognises a Quick Response (QR) code embedding an Invoice Reference Number (IRN) on invoices issued under the electronic invoicing sub rule, allows the Commissioner to exempt persons or classes from issuing such invoices by notification subject to conditions, and permits electronic production of the QR code containing the IRN in lieu of a physical tax invoice for verification by the proper officer.

Dynamic QR Code implementation extension delays the mandatory start for B2C invoices, amending the prior timeline.
The notification amends an earlier departmental notification to broaden the temporal scope of the Dynamic QR Code requirement on B2C invoices by substituting "a financial year" with "any preceding financial year from 2017-18 onwards" and defers the implementation by replacing the earlier effective calendar date with a later one. The amendment is declared to be deemed in force from the day before the new substituted effective date.

E-invoice obligation expanded to cover prior financial years and export supplies, broadening the scope of invoicing duties.
The notification amends the e-invoicing rule by substituting the phrase a financial year with any preceding financial year from 2017-18 onwards, expanding the temporal scope, and by inserting "or for exports" after supplies to a registered person to include export transactions within the e-invoicing obligation; the amendment is made effective retrospectively from 30th September, 2020.

Invoice Reference Number requirement: registered persons must obtain IRN via FORM GST INV-01 or invoice will not be recognised.
Registered persons who prepared tax invoices other than as required must obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date; failure to obtain the IRN within that period will result in the document not being treated as an invoice.

Correction to notification wording: replaces 'Quick Reference' with 'Quick Response' in the prior notification.
Corrigendum correcting the text of an earlier departmental notification by substituting a specific phrase: in Para 2 and Para 4 the expression "Quick Reference" is to be read and construed as "Quick Response." The corrigendum operates solely to rectify the terminology used in the published notification and does not alter any substantive provisions beyond the replacement of that phrase.

Exchange rate determination under Customs Act sets conversion rates for specified foreign currencies for imports and exports.
Determination under section 14 of the Customs Act fixes conversion rates of specified foreign currencies to Indian rupees for customs purposes, prescribing separate rates for imported goods and exported goods in Schedule I (per unit) and Schedule II (per 100 units), and superseding the prior notification with effect from the stated operative date.

Depreciation caps imposed for taxpayers opting into new tax regimes; electronic forms and expanded disclosures now required.
Depreciation allowance for blocks of assets is capped at forty per cent of written down value for taxpayers who opt into specified concessional tax regimes; where prior-year additional depreciation or unabsorbed depreciation attributable to higher depreciation rates was not set off, the written down value on specified base dates must be increased by such unallowed amounts. Options to adopt these regimes by individuals/HUFs and resident co-operative societies must be filed electronically in prescribed forms (Form 10-IE and Form 10-IF), with procedural, verification and security standards to be specified by the income-tax systems authority. Audit and return forms are amended to record these adjustments and disclosures.

Waiver of late fee for delayed FORM GSTR-10 filings grants relief for returns filed within the specified window.
Waiver of late fee applies to registered persons who did not file FORM GSTR-10 by the due date but furnish the return between 22 September 2020 and 31 December 2020; the waiver removes the portion of late fee above a nominal threshold and is effective retrospectively from 21 September 2020 under the state's statutory waiver authority.

Late fee waiver for GSTR-4 returns filed during the specified reopening period; excess fees and nil-tax cases covered.
Late fee payable under section 47 is waived to the extent it exceeds two hundred and fifty rupees, and fully waived where the total state tax payable in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 by the due date but furnish those returns between 22nd September 2020 and 31st October 2020.

Amendment to notification substitutes year entries, altering specified table references and taking effect immediately.
The amendment replaces the figures "2020" with "2021" in notification No.47/ST-2, dated 30th June, 2017, for table entries at serial numbers 19A and 19B under column (5), made under delegated powers of the Haryana GST Act and declared effective from 1st October, 2020.

Invoice Reference Number requirement: obtain IRN via FORM GST INV-01 to validate non conforming e invoices or lose invoice status.
Notification requires registered persons who issued tax invoices otherwise than as prescribed to obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the common GST electronic portal; invoices for which IRN is not obtained within the prescribed timeframe from the invoice date shall not be treated as invoices.

Invoice Reference Number requirement: obtain IRN via specified upload or invoice will not be treated as valid.
Notification requires registered persons who prepared invoices otherwise than prescribed to obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the common GST portal within thirty days of the invoice; failure to obtain the IRN in time renders the document not an invoice.

E invoicing compliance requires obtaining an Invoice Reference Number via FORM GST INV-01 under a temporary procedure.
The notification requires registered persons who prepared tax invoices otherwise than as mandated under sub rule (4) of rule 48 to follow a special procedure during October 2020: upload prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal and obtain an Invoice Reference Number (IRN) within thirty days of the invoice date, failing which the document shall not be treated as an invoice.

GST notification amendment updates specified schedule entries and fixes an effective commencement date for the changes.
Amendment to a state GST notification substitutes the year figures in column (5) for serial entries 19A and 19B of the rate schedule, changing the applicability period recorded in the original notification; the Government, acting on Council recommendations and exercising statutory tax and procedural powers, declares the substitution operative from the stated commencement date and formalises it by departmental notification in the Governor's name.

Duty Drawback eligibility extended to steel manufacturers supplying through service centers, enabling claims where manufacturer invoices the authorization holder.
Duty Drawback eligibility is extended to steel manufacturers supplying steel under Advance Authorization through service centers, distributors, dealers or stock yards, subject to compliance with applicable administrative orders. The manufacturer must raise the invoice on the Advance Authorization holder; intermediaries may deliver the goods and raise a tax invoice on the manufacturer that bears a cross-reference to the manufacturer's supply.

Exempt services transported by air or sea extended under Odisha GST notification, updating prior expiry for specified entries.
The notification amends an earlier Odisha GST exemption by substituting the year cited in entries 19A and 19B, thereby extending the exemption for services of transportation of goods by air or by sea from a Customs Station of Clearance in India to a place outside India for the newly specified period.

Tax notification amendment: specified SGST rate table entries' operative year extended, effective October first.
The State Government amends the rate notification by substituting the figures "2020" with "2021" in column (5) against serial numbers 19A and 19B of the notification No. 12/2017-State Tax (Rate). The Finance Department issues the change on the Council's recommendation and in the public interest, and the amendment takes effect from 1st October, 2020.

Extension of compliance deadlines: Kerala extends statutory time limits and e way bill validity due to COVID, with limited exclusions.
Extension of Time Limits under the Kerala GST framework deems any statutory time limit for completion or compliance of actions falling between 20 March 2020 and 29 June 2020, and not met within such time, to be extended up to 30 June 2020, covering proceedings, orders, notices and various filings, subject to specified exclusions. Separately, e-way bills whose validity expired between 20 March 2020 and 15 April 2020 are deemed valid until 30 April 2020.

Force majeure extensions allow retrospective relief for state GST compliance and tighten liability for retained tax benefits.
The Act revises registration, invoicing and Schedule II scope, empowers administrative extension of statutory time limits for compliance on grounds of force majeure including retrospective effect, and strengthens anti evasion measures by extending penalty and offence liability to persons who cause or retain benefits from taxable frauds, while validating retrospective exemptions and repealing prior Ordinances with saving clauses.

Relaxation of time limits under indirect tax laws extends statutory compliance deadlines through end of December 2020.
The notification, relying on powers under the Taxation and Other Laws (Relaxation and amendment of Certain Provisions) Act, 2020, declares a calendar date as the end of the tolled period and a subsequent date as the extended cutoff for completion or compliance of actions where time limits are specified under the Central Excise Act, the Customs Act (excluding certain procedural provisions), the Customs Tariff Act and Chapter V of the Finance Act.