Annual return deadline extension allows delayed filing for registered taxpayers after technical system difficulties to facilitate compliance.
The State Government, under Section 172, issues a Removal of Difficulties Order amending the Explanation to Section 44 by substituting the statutory deadline for furnishing the annual return, thereby extending the filing date for eligible registered persons (with specified exclusions). The Order notes technical problems that prevented filing of the annual return for the period from 1st July, 2017 to 31st March, 2018 and declares the Order to be deemed in force from the stated commencement date to address those difficulties.

Restriction on electronic input tax credit allows authorities to block use where input tax appears fraudulently claimed or ineligible.
The Gujarat GST Rules are amended to lower the prescribed threshold in rule 36 from the previously applicable figure, to insert Rule 86A permitting the Commissioner or an authorised officer to disallow debit from the electronic credit ledger where input tax credit appears fraudulently availed or ineligible on specified grounds (including non-existent suppliers, absence of receipt of goods or services, unpaid tax by supplier, lack of required documents, or non-existent claimants), with reasons recorded in writing, restoration when conditions cease, and automatic cessation of restriction after one year; and to expand rule 138E to capture failure to furnish outward-supply statements for two periods.

Restriction on electronic credit ledger use where input tax credit appears fraudulent, suspending debit for liabilities or refunds.
The rules substitute twenty percent with ten percent in rule 36 effective from 1 January 2020 and insert Rule 86A empowering the Commissioner or an authorised officer to disallow debit from the electronic credit ledger where input tax credit appears fraudulently availed or ineligible on specified grounds (non existent suppliers, no receipt of goods/services, tax on supply unpaid, claimant non existent, or absence of prescribed documents); the officer may later allow debits if satisfied and any restriction expires after one year. Rule 138E is expanded to cover failure to furnish outward supply statements for two months or quarters.

Late fee waiver for delayed GSTR-1 filings if submitted within the prescribed amnesty window under the Gujarat GST notification.
Waiver of late fee for amounts payable under section 47 is granted to registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to November 2019, provided they furnish those details in FORM GSTR-1 during the amnesty window between 19th December, 2019 and 10th January, 2020. The waiver is implemented by amending an earlier notification under section 128 and is deemed effective from 19th December, 2019.

Late fee waiver for delayed GSTR-1 filings permits registered persons to avoid penalties if filings submitted within specified window.
Waiver of the late fee under Section 47 is provided for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017 to November 2019 by the due date, where those details are furnished in FORM GSTR-1 during the specified remedial window; the amendment inserts a proviso into Notification No. 4/2018-State Tax and takes effect from 19th December 2019.

GST return filing requirement: Form GSTR-3B must be submitted electronically via common portal within the extended statutory deadline.
Insertion of a proviso to Notification No. 44/2019 requires that the return in FORM GSTR-3B for November, 2019 be furnished electronically through the common portal on or before the prescribed deadline, thereby amending the return-filing requirements of the earlier notification.

QR code requirement on B2C invoices for high-turnover registered persons; dynamic QR cross-reference suffices for compliance.
An obligation is imposed on registered persons meeting a high aggregate turnover threshold to include a Quick Response (QR) code on invoices issued to unregistered recipients (B2C invoice). Where a registered person makes a Dynamic Quick Response (QR) code available through a digital display and the B2C invoice contains a cross-reference to payment using that Dynamic QR, the invoice is deemed to have the QR code for compliance.

Commencement of Rule 46 provisions: state appoints April commencement for applicability under the Fourth Amendment Rules.
The Government of Chhattisgarh, under powers conferred by Rule 5 of the Chhattisgarh GST (Fourth Amendment) Rules, 2019, appointed the first day of April, 2020 as the date from which the provisions of Rule 46 of the CGST Rules, 2017 shall come into force, on the recommendations of the Council and by notification published in the State Gazette.

E-invoice requirement: registered persons above the turnover threshold must issue e-invoices for supplies to registered recipients.
Notification designates registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees as a class required to prepare electronic invoices for supplies of goods or services to a registered person, under the invoicing procedure mandated by the relevant sub rule of the Chhattisgarh Goods and Services Tax Rules; the obligation commences from the stated commencement date.

Common GST Electronic Portal designated for mandatory e-invoice preparation, identifying GSTN-managed websites as official channels.
The State Government designates ten specified web addresses as the Common Goods and Services Tax Electronic Portal for preparation of electronic invoices, identifying those sites as operated by the Goods and Services Tax Network. The notification makes these portals the official electronic channels for invoice preparation and specifies the date on which this designation takes effect, thereby directing taxpayers to use the notified portals for compliance with the e-invoice procedure under the GST rules.

Invoice Reference Number requirement: mandatory electronic invoicing via FORM GST INV-01, non-compliant documents not treated as invoices.
New sub-rules to rule 48 require notified classes of registered persons to prepare invoices by uploading particulars contained in FORM GST INV-01 on the Common GST Electronic Portal and obtaining an Invoice Reference Number; non-compliant issuance will not be treated as an invoice, and sub-rules (1) and (2) do not apply to such electronically prepared invoices. The amendment is effective from 13 December 2019.

Due date for CMP-08 filings set for October under the GST notification, affecting July-September quarter tax returns.
The notification amends the earlier State Tax notification by inserting a proviso that fixes the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the July-September 2019 quarter (or part thereof) as the 22nd day of October, 2019, and declares the amendment effective from the 18th day of October, 2019 under the power of section 148 of the Jharkhand GST Act, 2017.

Input tax credit restriction where suppliers fail to upload details limits credit claimed and tightens compliance and recovery steps.
Amendments clarify that suspended registrants "shall not make any taxable supply" meaning no tax invoices or charging of tax during suspension and provide that revocation invokes section 31(a) and section 40 procedures for supplies made while suspended. Input tax credit is limited for invoices whose details suppliers have not uploaded under section 37 to a capped proportion of eligible credit tied to uploaded supplier details. A pre-notice intimation process is introduced via FORM GST DRC-01A allowing Part A communication of ascertained liability and Part B submissions or partial payment before issuance of a show cause notice.

Optional annual return filing allows small taxpayers to opt for past-year compliance; returns not filed are deemed filed if overdue.
Eligible registered persons with aggregate turnover not exceeding the specified threshold who had not furnished the annual return under section 44(1) read with rule 80(1) before the due date are permitted to follow a special procedure to optionally furnish the annual return for the identified financial years; returns not furnished before the due date shall be deemed to have been furnished on the due date, and the notification is effective retrospectively from the stated effective date.

GSTR-1 filing deadline extended for high turnover registered persons to the succeeding month submission date.
Extends the time limit for furnishing details of outward supplies in Form GSTR-1 by registered persons with aggregate turnover exceeding 1.5 crore rupees for each month from October 2019 to March 2020, to the eleventh day of the month succeeding such month; provides that the time limit for furnishing the corresponding return will be notified subsequently; the notification is effective from 9th October 2019.

Due dates for GSTR-1 filings for small registered persons established, specifying quarterly filing deadlines and retroactive effectiveness.
Notifies that registered persons with an aggregate turnover up to the specified threshold must furnish outward-supply details in Form GSTR-1 on a quarterly basis and sets distinct deadlines for the October-December and January-March quarters. States that time limits for monthly details or returns under the filing provision will be notified later and that the notification is effective from the stated retroactive date.

Return due date for GSTR: monthly GSTR-3B returns must be filed by the twentieth day of the succeeding month.
Returns in FORM GSTR-3B for October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month. Registered persons shall discharge tax, interest, penalty, fees or other payable amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing due date, subject to statutory payment provisions. The notification is effective from 9th October, 2019.

GST notification amendment adds Aerated Water to the state tax schedule, effective from October.
The Government amends Notification No.14/2019 State Tax by inserting, after Sl. No. 2, a new Sl. No. 2A specifying tariff code 2202 10 10 described as 'Aerated Water', and declares the amendment effective from 1 October 2019 under the authority of the proviso to sub section (1) of section 10 of the Jharkhand Goods and Services Tax Act, 2017.

Commencement of amendment rules: specified JGST amendment provisions brought into force effective from appointed date.
The Government appoints 24th September, 2019 as the date on which rules 10, 11, 12 and 26 of the Jharkhand Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, and declares the notification effective from that appointed date.

Rights entitlements credit: mandates demat credit and ASBA-based applications, with electronic banking permitted for certain payments.
Issuers must disclose demat credit and renunciation process in offer documents; ASBA is mandatory for rights issue applicants with limited electronic banking exceptions; rights entitlements shall be credited to shareholders' demat accounts before issue opening and allotments shall be in dematerialised form only, while forms and schedules are amended to reflect ASBA blocking/unblocking, demat credit terminology, removal of physical certificate option after the transitional period, and related procedural clarifications.