Revocation deadline clarified for GST registrations cancelled via electronic notice, allowing filing from later of service date or cutoff.
Clarifies that for GST registrations cancelled and served electronically up to the specified cut off, the thirty day period to apply for revocation is to be computed from the later of the date of service of the cancellation order or an administratively specified later date, thereby permitting affected taxpayers who missed the original statutory window due to electronic service and transitional difficulties to seek revocation.

E-invoice applicability: SEZ units added to exclusions and turnover threshold raised, altering who must comply.
Amendment increases the turnover threshold for e-invoice applicability and adds a Special Economic Zone unit to the exclusion clause, thereby changing which registered persons are notified for e-invoice compliance under the Tripura State GST Rules.

GST notification amendment updates specified table entries and sets new effective date to commence from October.
The notification amends the earlier table by substituting the year figures in the entries at serial numbers 19A and 19B with a later year, leaving other provisions unchanged. The amendment is made under the Rajasthan Goods and Services Tax Act, 2017 on Council recommendation and public interest grounds, and the substitution takes effect from the first day of October, 2020.

QR code with embedded Invoice Reference Number enables electronic production in lieu of physical tax invoice for verification.
The amendment requires a Quick Reference code embedding an Invoice Reference Number where invoices are issued under the prescribed provision, and permits electronic production of that QR code with embedded IRN for verification by the proper officer in lieu of the physical tax invoice. It further authorises the Government, on Council recommendation, to notify exemptions from issuing such invoices for specified persons or classes for a specified period subject to conditions.

Notification amendment extends applicability to preceding financial years and postpones effective date to December under GST rules.
The Government, exercising the proviso to the GST rules on the Council's recommendation, substitutes the words "a financial year" with "any preceding financial year from 2017-18 onwards" and replaces the date "1st day of October" with "1st day of December" in the specified notification, thereby expanding applicable prior years and postponing the effective date.

Extension of temporal scope and inclusion of exports broaden applicability of the State GST notification to prior financial years.
The notification's first paragraph is amended to replace "a financial year" with "any preceding financial year from 2017-18 onwards", and to insert "or for exports" after references to supplies "to a registered person", thereby extending the temporal scope and expressly including supplies for export under the State GST notification.

Extension of notification deadline under Meghalaya GST: statutory date substituted to extend the prior deadline.
Amendment substitutes the operative deadline in notification No. 41/2020-State Tax (dated 5th May, 2020) by replacing the previously specified figures, letters and words constituting the earlier deadline with a later date. The Government of Meghalaya issues this change under the powers conferred by sub-section (1) of section 44 of the Meghalaya Goods and Services Tax Act, 2017 read with rule 80 of the Meghalaya Goods and Services Tax Rules, 2017, without altering any other terms of the original notification.

GST compliance amendments regulate input tax credit, strengthen beneficiary penalties, and permit deadline extensions during force majeure circumstances.
Goods and services tax amendments extend composition restrictions to supplies of goods or services, revise registration cancellation and revocation procedures, and permit specified invoicing alternatives for services. Penalty and offence provisions cover persons who cause specified wrongful transactions and retain their benefits, including fraudulent input tax credit availment without invoices. Transitional credit claims are made subject to prescribed time limits and procedures retrospectively. The Government may extend compliance deadlines affected by force majeure, with permissible retrospective effect, while the period for resolving implementation difficulties is enlarged.

Sea cargo manifest compliance lowers the prescribed threshold, includes licensed Customs Brokers, and extends transitional regulatory periods.
Sea Cargo Manifest and Transhipment compliance requirements are amended by reducing the prescribed threshold from ten lakhs to five lakhs. The relevant proviso is expanded to cover licensed Customs Brokers alongside Authorised Economic Operators. Transitional periods under regulation 15 are extended until 1 November 2020 and 31 March 2021 respectively, with effect from publication in the Official Gazette.

Tariff value fixation for specified imports sets declared customs benchmark rates for valuation and assessment.
The notification substitutes prior tariff tables with declared benchmark tariff values to be used for customs valuation and assessment. It prescribes per metric tonne values for edible oils (including crude palm oil, RBD palm oil, palmolein, crude soya bean oil), brass scrap, poppy seeds and areca nuts, and unit values for specified forms of gold and silver with explanatory qualifications and exclusions.

Electronic invoicing requires QR codes with embedded invoice references, while conditional exemptions and electronic verification replace physical invoice production.
Arunachal Pradesh Goods and Services Tax invoicing requirements require invoices issued under the electronic invoicing mechanism to contain a QR code embedding the Invoice Reference Number. The Commissioner may exempt specified registered persons or classes from that invoicing mechanism for a specified period, subject to notified conditions and restrictions. During verification of movement, the QR code with the embedded Invoice Reference Number may be produced electronically before the proper officer in place of a physical tax invoice.

Electronic invoicing eligibility now considers preceding financial years and extends relevant supply coverage to exports under Arunachal Pradesh GST.
Electronic invoicing eligibility and scope under the Arunachal Pradesh GST framework are amended under rule 48(4). The turnover reference is expanded from a financial year to any preceding financial year beginning with 2017-18 onwards. The relevant supply coverage is also extended to exports, in addition to supplies of goods or services or both made to registered persons.

Quick Response code with embedded Invoice Reference Number enables electronic production of invoices for verification instead of physical copies.
The amendment requires a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic invoicing sub rule and permits electronic production of that QR code with embedded IRN for verification in lieu of a physical tax invoice. The Commissioner may, on Council recommendation, notify exemptions from issuing such invoices for specified persons or classes for a specified period subject to conditions and restrictions.

QR code embedding Invoice Reference Number permits electronic production of tax invoices for verification in lieu of physical invoices.
The amendment requires a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic invoicing process, permits the Commissioner to exempt persons or classes from issuing such invoices by notification subject to conditions, and allows electronic production of the QR code with embedded IRN to proper officers in lieu of the physical tax invoice for verification.

Annual return filing deadline under Arunachal Pradesh GST was extended by substituting the earlier due date with a later date.
Annual return filing deadline under the Arunachal Pradesh GST framework was extended through an amendment to Notification No. 39/2020-State Tax. The Commissioner, acting under the annual-return provision and prescribed return rule on the Council's recommendations, replaced the earlier deadline of 30 September 2020 with 31 October 2020.

Rule 46 proviso amendment expands prior-year applicability and shifts the compliance deadline to December, thereby extending timelines.
Amendment under the sixth proviso to rule 46 substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" to broaden temporal applicability, and replaces the earlier October deadline in the second paragraph with a December deadline, thereby extending the compliance date; both changes are made on the Council's recommendation and notified under the Sikkim GST Rules, 2017.

Preceding financial year extended to 2017-18 onwards; operative date deferred to 1st December for compliance.
The notification amends the principal Gazette notification by substituting "a financial year" with "any preceding financial year from 2017-18 onwards" to permit use of earlier years from 2017-18, and by substituting the commencement date "1st day of October" with "1st day of December" to defer the operative date for compliance with the notification's procedural requirements.

Reference to preceding financial years extended to cover supplies to registered persons and exports under amended GST notification.
Amendment replaces "a financial year" with "any preceding financial year from 2017-18 onwards", allowing reliance on earlier financial years, and inserts "or for exports" after "goods or services or both to a registered person", thereby extending the notification's coverage to supplies for export under the State GST notification.

Preceding financial year scope extended to include 2017-18 onwards; relief now covers supplies for exports.
Amendment substitutes "a financial year" with any preceding financial year from 2017-18 onwards, broadening the look-back period, and inserts "or for exports" after "goods or services or both to a registered person", thereby extending the notification's scope to cover export transactions.

Extension of GST notification deadline: substituted calendar date advances the operative timeline under a state SGST amendment.
The Commissioner, on the recommendations of the Council and exercising powers under the Sikkim Goods and Services Tax Act and Rules, amends Government of Sikkim Notification No. 41/2020-StateTax by substituting the originally specified date with a later date, thereby extending the operative timeline of that notification. No other provisions of the original notification are altered by this substitution.