Invoice Reference Number requirement: notified taxpayers must obtain IRN and upload FORM GST INV-01 on the GST portal.
Specified classes of registered persons must prepare invoices using FORM GST INV-01 and obtain an Invoice Reference Number by uploading invoice particulars on the Common Goods and Services Tax Electronic Portal as specified by notification; invoices issued otherwise will not be treated as invoices, and sub-rules (1) and (2) of rule 48 do not apply to invoices prepared in this electronic manner.

Due date extension for GSTR-3B returns: small taxpayers granted an extended electronic filing deadline via common portal.
Taxpayers with principal place of business in Andhra Pradesh and aggregate turnover up to rupees five crore in the previous financial year must furnish FORM GSTR-3B for the specified month electronically through the common portal on or before the first day of October, 2020, pursuant to an amendment inserting additional provisos into the earlier notification under the APGST Act and rules.

Commencement of SGST amendment: section 100 of Finance (No.2) Act set to come into force on 1 September 2020.
The State Government, under sub section (2) of section 1 of the Finance (No. 2) Act, 2019, appoints 1st September 2020 as the date on which section 100 of the Finance (No. 2) Act, 2019 shall come into force, thereby giving operative effect to the amendment to section 50 of the SGST Act, 2017.

Commencement of amendment: Finance (No.2) Act section 100 notified to commence, bringing the amendment to Section 50 CGST into force.
The Central Government, exercising powers under sub section (2) of section 1 of the Finance (No. 2) Act, 2019, notifies the appointed day for commencement of the provisions of section 100 of that Act, thereby bringing the amendment to section 50 of the Central Goods and Services Tax Act, 2017 into force from the appointed day; the notification is issued by the Ministry of Finance, Central Board of Indirect Taxes and Customs.

Aadhaar authentication now governs GST registration timing; failure triggers physical verification or deemed approval deadlines.
Applicants (other than persons notified under section 25(6D)) who opt for Aadhaar authentication must undergo authentication on submission; the application date is the Aadhaar authentication date or fifteen days from Part B submission of FORM GST REG 01, whichever is earlier. If Aadhaar authentication is not completed or not opted for, registration requires physical verification of the business premises in the applicant's presence unless a senior officer permits document verification. Prescribed officer time limits for processing applications are set; failure to act within those periods leads to deemed approval. Rule 25 is amended to include not opting for Aadhaar authentication as a verification trigger.

Commencement of Section 10 under Arunachal Pradesh GST Act: State government fixes the effective date for its entry into force.
Exercising powers under the amendment legislation, the State Government issues a notification appointing an effective date to bring section 10 of the Arunachal Pradesh Goods and Services Tax Act 2020 into force by executive notification.

Export policy for Personal Protection Equipment now frees surgical masks and coveralls while restricting N95 exports with a quota.
The amendment reclassifies specified PPE: medical coveralls and 2/3 ply surgical masks are moved to the Free export category; all non N95 masks and face shields remain freely exportable; medical goggles remain Restricted with a monthly quota; nitrile/NBR gloves remain Prohibited. N95/FFP2 masks are reclassified from Prohibited to Restricted with a monthly quota and export licences to be issued to eligible applicants under criteria to be published in a Trade Notice.

Revisional Authority designated: Commissioner and subordinate commissioners empowered to revise lower tax officers' decisions under state GST law.
The State Government designates the Revisional Authority under section 108 of the Odisha GST Act: the Commissioner of State Tax may revise decisions/orders of the Additional or Joint Commissioner of State Tax; and the Additional or Joint Commissioner of State Tax may revise decisions/orders of the Deputy Commissioner or Assistant Commissioner of State Tax, establishing a two-tier revisional delegation within the State GST administrative hierarchy.

Rule 123 amendment: substitution of designated tax officers with specified effective dates under Gujarat GST notification.
Pursuant to the rule governing Gujarat GST notifications, the Government substitutes clauses (i) and (ii) of the prior Finance Department notification to designate the Additional Commissioner of State Tax (Establishment and Vigilance), Gujarat State effective from 11 September 2019, and the Additional Commissioner (Technical), CGST Ahmedabad North effective from 20 December 2019.

GSTR-3B filing requirement: tax liabilities must be discharged via electronic cash or credit ledgers by the prescribed due date.
Registered persons must furnish returns in FORM GSTR-3B electronically through the common portal by the prescribed due date for each tax period, and discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before that due date; the notification operates with retrospective effect.

Designation of Additional Commissioner or Joint Commissioner in Central Investigation Bureau clarified as the seniormost investigating officer under Bihar GST rules.
The notification substitutes the specified serial entry to designate the Additional Commissioner of State Tax or Joint Commissioner of State Tax, Central Investigation Bureau, Commercial Taxes Department, Bihar, Patna, and defines that expression to mean the seniormost Additional Commissioner of State Tax or Joint Commissioner of State Tax posted in the Central Investigation Bureau, Commercial Taxes Department, Bihar, Patna, under the powers of sub rule (2) of Rule 123 of the Bihar GST Rules, 2017.

Notification amendment: substitution of the designated official in a state GST notification, updating administrative appointment details.
An amendment under section 96 of the Bihar Goods and Services Tax Act, 2017 substitutes the official named at serial no. (ii) in notification S.O. No. 173 dated 21st September, 2017 by specifying the person to hold the office of Additional Commissioner of State Tax in the Commercial Taxes Department, Bihar; the change is promulgated by the Governor and recorded with an administrative file reference.

Corporate Social Responsibility: firms may undertake pandemic-related vaccine and medical device R&D in course of business with collaboration and disclosure.
The 2020 amendment permits companies engaged in research and development of new vaccines, drugs and medical devices to undertake COVID-19 related R&D as CSR during financial years 2020-21 to 2022-23 if conducted in collaboration with institutes specified in Schedule VII and separately disclosed in the Annual CSR Report; it also omits the exclusion for activities in the normal course of business from rule 4(1) and makes specified textual deletions to rule 6(1).

CSR scope expanded to cover government-funded incubators, public research institutions and specified bodies for STEM research promoting sustainable development.
Amendment to Schedule VII substitutes item (ix) to permit CSR contributions to incubators and R&D projects in science, technology, engineering and medicine funded by the Central or State Governments, public sector undertakings or their agencies, and to contributions to public funded universities, IITs, national laboratories and specified autonomous research bodies and councils engaged in STEM research aimed at promoting Sustainable Development Goals, effective from publication in the Official Gazette.

Aadhaar authentication requirement: GST registration requires Aadhaar authentication or physical verification, with specified verification timelines and deemed approval.
Applicants opting for Aadhaar authentication must undergo authentication for FORM GST REG-01 and the application date is the date of authentication or fifteen days from Part B submission, whichever is earlier; failure or refusal to authenticate leads to physical verification of premises unless a senior officer authorises document verification, and revised timelines govern issuance of FORM GST REG-03 and deemed approval where the proper officer does not act within prescribed periods.

Restriction on electronic credit ledger: officers may withhold debit where input tax credit appears fraudulently or ineligible.
A new rule allows the Commissioner or an authorised officer to withhold debit of amounts from a registered person's electronic credit ledger where there are written reasons to believe input tax credit was fraudulently availed or is ineligible-including claims based on invoices from non existent suppliers, claims without receipt of goods or services, tax charged but not paid to government, claimant non existence, or absence of prescribed documents; the officer may later permit debit if satisfied conditions no longer exist and the restriction lapses after a defined period.

Aadhaar authentication as primary verification for GST registration, with physical verification or approved document checks as alternatives.
Amendments make Aadhaar authentication the primary verification for GST registration where an applicant opts for it, fixing the application date as the date of authentication or fifteen days from Part B submission of FORM GST REG 01, whichever is earlier; if Aadhaar is not authenticated or not opted for, registration requires physical verification of the business place unless the proper officer, with written reasons and Joint Commissioner approval, elects document verification. Timeframes for notice issuance and officer action are modified and failure to act within specified periods leads to deemed approval.

Customs notification amendment adds Nashik to the notified list of Inland Container Depots and Land Customs Stations.
Amends Notification No. 27/2018 Customs (N.T.) by inserting a new table entry "14. Nashik", thereby adding Nashik to the list of locations notified under that instrument; issued under clause (f) of sub section (1) of section 7 of the Customs Act and published as Notification No. 82/2020 Customs (N.T.), dated 21 August 2020.

Preferential import claims require certificate of origin, supporting records, and may be suspended pending verification.
Preferential import claims require declaration of origin, tariff notification reference, production of a certificate of origin with specified details at bill of entry filing, and retention of origin-related information (Form I) for five years. Proper officers may request information, accept claims on adequate proof, or seek verification from the designated Verification Authority where authenticity or compliance is doubtful. Preferential treatment may be suspended pending verification; certificates can be denied as "INAPPLICABLE" if incomplete, altered, expired, or not applicable to the item. Non-compliance can trigger compulsory verification and penalties.

Anti-dumping duty continuation extended on acrylonitrile butadiene rubber from Korea, maintaining the levy for a limited further period.
Extension of the anti-dumping duty on imports of acrylonitrile butadiene rubber from Korea PR by inserting a paragraph into Notification No. 46/2015-Customs (ADD) that preserves the duty in force for a further specified period unless revoked, superseded or amended earlier, following a continuation review initiated by the designated authority and exercised under powers of the Customs Tariff Act and the anti-dumping rules.