Corrigendum to Income-tax notification: reassignment of commissioner jurisdictions and amendments to Schedule entries altering territorial postings.
Corrigendum amends the Schedule of the earlier Income-tax notification by substituting, deleting and inserting specific Principal Commissioner/Commissioner and Chief Commissioner entries across several serial numbers, thereby changing territorial attributions and the list of Principal Commissioners attached to specified Chief Commissioner divisions to reflect revised administrative mappings.

GST filing exception: taxpayers who filed GSTR-3B need not submit GSTR-1 or GST CMP-08 for tax periods.
Persons who, instead of furnishing the statement of payment of self-assessed tax in FORM GST CMP-08, have furnished a return in FORM GSTR-3B for the tax periods in the financial year 2019-20 shall not be required to furnish the statement of outward supplies in FORM GSTR-1 or the statement of payment in FORM GST CMP-08 for all tax periods in that financial year.

Commencement of Amendment Act: state notification appoints operative date for amended GST provision to take effect.
Under the enabling power in sub section (2) of section 1 of the Rajasthan Goods and Services Tax (Amendment) Act, 2020, the State Government appoints 1 September 2020 as the date on which the provisions of section 10 of the Amendment Act shall come into force by notification of the Finance Department (Tax Division).

Aadhaar authentication for GST registration alters application dating and verification rules, with non-authentication triggering physical verification.
Applicants opting for Aadhaar authentication will have the authentication date treated as the application date or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. Applicants who fail or do not opt for Aadhaar authentication (excluding those notified under section 25(6D)) will require physical verification of premises for registration unless a senior officer permits documentary verification. Specific action periods for proper officers are prescribed according to the applicant's Aadhaar status, and failure to act within the relevant period leads to deemed approval.

Late fee waiver for delayed GSTR 1 filings if returns filed within the specified remedial window, waiver effective retrospectively.
Inserts a proviso waiving the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for the period July 2017 to November 2019 but furnished those details in FORM GSTR-1 within the specified remedial window; the amendment is deemed to have come into force from the commencement of that remedial window and is made by amending Notification No. 4/2018-State Tax.

E-invoice applicability expanded to include Special Economic Zone units and raised turnover threshold for mandatory reporting.
Amendment adds a Special Economic Zone unit to the class of registered persons subject to e-invoice and substitutes the prior turnover benchmark of one hundred crore rupees with a new benchmark of five hundred crore rupees for determining mandatory e-invoicing under the Haryana Goods and Services Tax Rules, by modifying Notification No.17/GST-2 through Notification No.71/GST-2.

E-invoice schema mandated: new FORM GST INV-1 requires structured electronic invoice fields and IRN generation for validity.
Substitution of FORM GST INV-01 introduces e-invoice Schema Version 1.1 as the mandated format for electronic invoices. The schema prescribes cardinality and technical field specifications, requires IRN generation by the Invoice Registration Portal for invoice validity, and structures data into sections including basic document identifiers, supplier and recipient details, item-level particulars (HSN, taxable value, GST rate, tax amounts), document totals, optional export and e-way bill fields, supporting documents and annexures for ship-to/dispatch/batch/attribute information.

Aadhaar authentication requirement for GST registration alters verification routes and timelines, enabling document or physical checks.
The amendment requires Aadhaar authentication for GST registration applicants who opt for it and sets the date of submission as the date of authentication or an alternate cut-off; where Aadhaar authentication fails or is not opted for, registration proceeds only after physical verification or, with senior approval, document verification. The rules revise timelines for issuing notices and for officer action, and specify that inaction by the proper officer within prescribed periods results in the application being deemed approved.

New registration duty for representatives of corporate debtors post-appointment, excluding those with prior tax filings.
The amendment excludes corporate debtors who have furnished statements under section 37 and returns under section 39 for all tax periods prior to the appointment of IRP/RP. It treats the class of persons, from the date of IRP/RP appointment, as a distinct person of the corporate debtor and requires them to obtain a new GST registration in each State or Union territory where the corporate debtor was previously registered within thirty days of appointment or by the later prescribed cutoff.

Commencement of section 10 of GST amendment appointed to come into force under powers conferred by section 1.
The State Government appoints 1st September, 2020 as the date on which the provisions of section 10 of the Manipur Goods and Services Tax (Second Amendment) Act, 2019 shall come into force, issued under the powers conferred by sub section (2) of section 1 of the Amendment Act via Notification No. 29/2020 State Tax dated 26th August, 2020.

Return filing requirement: small taxpayers must file GSTR-3B for January-March 2020 electronically by specified monthly due dates.
The notification requires furnishing of GSTR-3B returns for January, February and March 2020 by taxpayers with aggregate turnover up to rupees five crore, to be submitted electronically through the common portal by the 24th day of the respective months; the amendment is effective from 3rd February 2020.

Quick Response code requirement for high turnover registered persons' B2C invoices; dynamic QR cross-reference accepted as compliance.
An invoice issued by a registered person to an unregistered person (B2C invoice) must include a Quick Response (QR) code where the registered person's aggregate turnover in a financial year exceeds five hundred crore rupees. A Dynamic Quick Response (QR) code made available to the recipient through a digital display, with the invoice containing a cross-reference of the payment using that Dynamic QR, shall be deemed to satisfy the QR code requirement. The notification is effective from 1 April 2020.

Commencement date appointed for Punjab GST amendment rules, bringing specified amendment provisions into force.
The Governor of Punjab, on the Council's recommendation and under powers conferred by the amendment notification, appoints the 1st day of April, 2020 as the date from which the provisions of the Punjab Goods and Services Tax (Thirty First Amendment) Rules, 2019 shall be deemed to have come into force, as notified by the Department of Excise and Taxation.

E invoice requirement: registered persons above prescribed turnover must issue e invoices for supplies to registered persons.
Registered persons whose aggregate turnover exceeds one hundred crore rupees in a financial year are notified as the class required to prepare invoices under sub-rule (4) of rule 48 of the Punjab Goods and Services Tax Rules, 2017, for supply of goods or services or both to a registered person. The notification is issued under the powers conferred by those Rules and is deemed effective from 1 April 2020.

E invoice portal designation: specified GSTN websites named as common portals for invoice preparation, effective from Jan 1.
Notification designates ten specified websites as the Common Goods and Services Tax Electronic Portal for preparation of e invoices, explains those sites are managed by the Goods and Services Tax Network, and declares the notification effective from 1 January 2020.

Interest rate reduction for delayed GST returns alters applicable interest timelines and categories for affected taxpayers.
The Government amends the existing notification to set revised interest timelines and rates for registered persons required to file FORM GSTR-3B who fail to furnish returns with tax payment by the due date, distinguishing taxpayers by aggregate turnover and tax period and prescribing initial nil-interest intervals followed by a specified interest rate for each listed month.

Late fee waiver for delayed GSTR-1 filing granted where returns for specified months and quarters are filed by stated dates.
Substitution of the fourth proviso to Notification SRO No. 33 grants a conditional late fee waiver for registered persons who fail to furnish outward supplies in FORM GSTR 1 by the original due date but furnish those details on or before specified extended dates listed in the Table for particular months and quarters. The amendment is made under section 128 of the Jammu and Kashmir GST Act, 2017 and is deemed to have come into force from 24-06-2020.

Electronic Verification Code filing permitted for companies to verify GSTR-3B and GSTR-1 during a temporary compliance window.
The amendment to Rule 26 allows persons registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GSTR-3B verified through Electronic Verification Code (EVC) for the period from the 21st day of April, 2020 to the 30th day of September, 2020, and to furnish details of outward supplies under section 37 in FORM GSTR-1 verified through EVC for the period from the 27th day of May, 2020 to the 30th day of September, 2020; the notification is deemed effective from the 27th day of May, 2020.

Late fee waiver for delayed GST return filings if specified remedial filings are made within the prescribed window in 2020.
The notification revises filing timelines by substituting a Table with staggered extended due dates for FORM GSTR-3B based on aggregate turnover classes, and introduces provisos waiving the total late fee payable for tax periods where the late fee exceeds a modest threshold for registered persons who failed to furnish returns for July 2017-January 2020 but file within a specified remedial window in 2020; it further provides that where state tax in the return is nil, the total late fee shall be waived if those delayed returns are filed within the same remedial window.

Composition levy framework updated: differentiated turnover-based tax rates prescribed for manufacturers and suppliers.
Amendment substitutes the Table in rule 7 of the Jammu and Kashmir GST Rules, 2017, prescribing distinct turnover-based tax rates for specified categories of persons opting for the composition levy, including manufacturers (subject to notified exclusions), certain suppliers under Schedule II, other eligible suppliers, and persons eligible to opt under the alternate composition provision; the change clarifies eligibility categories and applicable tax incidence for registered persons.