E-invoice schema updated: new standardized e-invoice format mandates specified fields and IRN generation by the IRP.
Substitutes FORM GST INV-01 with a revised e invoice schema (Version 1.1) effective 30 July 2020, prescribing technical field names, cardinality, data types and sample values for all invoice elements. The schema mandates generation and inclusion of the IRN by the Invoice Registration Portal, sets out mandatory Supplier and Recipient data, detailed item level tax and cess reporting, aggregated document totals, and ancillary sections for delivery, supporting documents and e way bill information, with conditional mandatoryity tied to supply scenarios.

Common Adjudicating Authority appointed to exercise adjudicatory powers over specified show cause notices, centralising proceedings.
The Directorate of Revenue Intelligence appoints specified officers as a Common Adjudicating Authority to exercise the powers and discharge the duties of the originally designated adjudicating officers for the adjudication of the listed show cause notices, by mapping each noticee and notice to the officer now authorised to conduct the proceedings; a substitution amendment to an entry is noted.

Advance Authorisation restriction: not available for exports of gold medallions, coins, or fully mechanised gold jewellery.
The Advance Authorisation Scheme is not available where the export item is Gold Medallions and Coins or Gold jewellery/articles manufactured by fully mechanised process; no Advance Authorisation shall be issued for those specified export items.

Certificate of Inspection requirement for rice exports to European countries; phased enforcement distinguishes certain states from others.
Amendment requires a Certificate of Inspection for exports of Basmati and Non Basmati rice under Chapter 10, Schedule 2 ITC(HS). Exports to EU Member States and the specified European countries Iceland, Liechtenstein, Norway and Switzerland are permitted subject to issuance of the certificate by the designated export inspection authority; exports to other European countries will require the certificate as mandatory from a specified future date.

Provisional anti-dumping duty imposed on imports of black toner from specified exporters for six months.
Provisional anti-dumping duty is imposed on Black Toner in Powder Form under tariff items 37079010 and 37079090 for specified origin and export country combinations, at fixed rates per metric tonne in USD as set out in the notification. The duty is effective for six months from publication, payable in Indian currency, with the rupee conversion governed by the Government of India exchange rate notifications under section 14 of the Customs Act.

Special Economic Zone unit inclusion expands eligibility, and registration threshold increased under Karnataka GST rules.
The amendment inserts "Special Economic Zone unit" into the first paragraph of the earlier Karnataka notification and substitutes the previous monetary threshold with "five hundred crore rupees", thereby expanding covered entities and increasing the eligibility benchmark under the state GST rules.

Option to furnish annual return: eligible low turnover registered persons may file under a special procedure and have returns deemed filed.
Registered persons with aggregate turnover not exceeding the prescribed threshold who did not furnish the annual return under section 44(1) read with rule 80(1) before the due date are notified as a class eligible to follow a special procedure to furnish the annual return for financial years 2017 18 and 2018 19; such returns not furnished before the due date shall be deemed to be furnished on the due date, with effect from 9th October, 2019.

GSTR-1 filing deadline extension for small taxpayers: new quarterly deadlines with retrospective effect.
Registered persons with aggregate turnover up to 1.5 crore must follow a special procedure to furnish outward supply details in FORM GSTR-1 quarterly: October-December 2019 by 31 January 2020 and January-March 2020 by 30 April 2020. Time limits for furnishing monthly details or returns for October 2019 to March 2020 will be notified later. The notification is issued under state GST powers and is deemed effective from 9 October 2019.

Aadhaar authentication requirement for GST registration mandates physical verification when authentication is not completed, changing registration procedures.
The rules mandate Aadhaar authentication for GST registration and require physical verification and FORM GST REG-30 upload when authentication fails. Input tax credit for certain capital goods is to be credited to the electronic credit ledger with a five-year useful life and transitional adjustments where classifications change, declared in FORM GSTR-3B. Refund procedures are amended to re-credit admissible refunds debited from the electronic credit ledger via FORM GST PMT-03, to sanction cash refunds in FORM RFD-06, and to recover refunds paid on exports if foreign exchange proceeds are not realised, subject to RBI write-off exceptions.

Nil GST return SMS filing with registered mobile OTP verification enables electronic submission for nil GSTR-3B and GSTR-1.
Permits furnishing of nil returns and nil details of outward supplies by SMS using the registered mobile number, treating such SMS-based submission as electronic furnishing, and requires verification by a registered mobile number-based One Time Password; defines nil returns/details as forms with no entries in any Tables of FORM GSTR-3B or FORM GSTR-1 for the tax period.

Late fee waiver for specified Bihar GST returns filed by extended deadline, full waiver where state tax is nil.
Provides targeted relief by waiving the portion of late fee under section 47 that exceeds two hundred and fifty rupees for specified registered persons who file delayed returns by 30 September 2020, and fully waiving late fee where the return shows nil state tax; the same relief applies to taxpayers above the notified aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by that date. The amendment is effective from 25 June 2020.

Commencement of GST amendment provisions: sections 2 and 12 brought into force from 30th June 2020.
Appoints 30th June 2020 as the date on which sections 2 and 12 of the Bihar goods and services tax (second amendment) Ordinance, 2020, shall come into force, by notification dated 7th August 2020 under the power conferred by sub section (2) of section 1 of the Ordinance.

Commencement of Section 11 appointed, bringing the amendment provision into force under the GST ordinance.
Appoints 18th May 2020 as the commencement date for the operative provisions of section 11 of the Bihar goods and services tax (second amendment) Ordinance, 2020 by notification S.O. 144 dated 7th August 2020 under the powers of sub section (2) of section 1 of the Ordinance, thereby bringing that amendment provision into force from the appointed date.

Resolution plan voting rules: highest vote plan approved if meeting requisite votes, with tie breaker and re vote mechanisms.
Amendments direct that insolvency professionals be chosen with regard to the State or Union Territory having the highest number of creditors in the class, allow nearby State professionals where local capacity is lacking, require authorised representatives to circulate agendas and solicit preliminary views with a minimum twelve hour submission window opening at least twenty four hours after solicitation (not to be treated as voting instructions), and rework committee procedures: evaluate plans per the evaluation matrix, record deliberations, vote simultaneously, approve a single plan on requisite votes, approve the highest vote plan among multiple plans if it meets requisite votes, apply a pre announced tie breaker for equal votes, and re vote on the highest vote plan if none meet the requisite threshold subject to Code timelines.

GST time limit extension under the Uttar Pradesh tax framework through amendment of an earlier notification.
Extension of time limits under the Uttar Pradesh Goods and Services Tax framework by amendment to the earlier notification issued under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017, read with the corresponding provisions of the Integrated Goods and Services Tax Act, 2017 and the Union Territory Goods and Services Tax Act, 2017. The amendment substitutes the date "29th day of June, 2020" with "30th day of August, 2020" and the date "30th day of June, 2020" with "31st day of August, 2020" in the first paragraph of the earlier notification.

GST deadline extension through notification amendment adjusted the operative time limits under the Uttar Pradesh tax framework.
The Uttar Pradesh Goods and Services Tax framework was further amended to extend the notified deadlines under the earlier exemption or compliance-related notification. The substituted dates moved the relevant cut-off from the end of June 2020 to the end of August 2020 for the specified categories covered by the notification, with the amendment made under the enabling power in section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017, read with the corresponding provisions of the Integrated Goods and Services Tax Act, 2017 and the Union Territory Goods and Services Tax Act, 2017.

GST notification amendment extends the specified compliance date under the Uttar Pradesh tax framework.
The Uttar Pradesh Goods and Services Tax notification is further amended under section 148 by replacing the date "15th day of July, 2020" with "31st day of August, 2020" in the first proviso of the third paragraph of the earlier notification dated 02.07.2019. The amendment extends the specified time reference contained in that notification.

Fixation of tariff value sets specific import valuation rates for edible oils, metals, seeds, nuts and precious metals.
Substitution of TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001 Customs (N.T.) under section 14(2) of the Customs Act, 1962 to fix tariff values in US dollars for specified imported goods including edible oils, brass scrap, poppy seeds, areca nuts and specified forms of gold and silver, with operative entries specifying unit denominations and noting unchanged values where applicable.

Late fee waiver: conditional relief for delayed GST returns filed by the extended filing date, with full waiver where state tax is nil.
Conditional waiver of late fees for specified registered persons who file specified returns by 30th September, 2020: late fee liability is waived to the extent it exceeds two hundred and fifty rupees and fully waived where the return shows nil state tax. The same relief is extended to taxpayers above the notified turnover threshold who file FORM GSTR-3B for May-July, 2020 by that date. The amendment inserts these provisos into the earlier notification and is deemed effective from 25th June, 2020.

Revisional authority appointment under section 108 clarifies which tax commissioners may revise lower officers' decisions and orders.
The notification designates specified senior tax officers as Revisional Authority under section 108 of the Chhattisgarh Goods and Services Tax Act, 2017: Commissioners (Commissioner/Special/Additional) for revising Joint Commissioner or Deputy Commissioner decisions, and Joint Commissioners for revising Assistant Commissioner or State Tax Officer decisions; the authorization is declared effective from the stated earlier date.