Extension of GSTR-1 due date to the eleventh day of the succeeding month for specified large taxpayers.
The Commissioner, under the second proviso to section 37 read with section 168, extended the time-limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose aggregate turnover exceeds the prescribed threshold in the preceding or current financial year; for the monthly periods October 2020 to March 2021 the due date is fixed as the eleventh day of the month succeeding each such month, while the time-limit under sub-section (2) of section 38 for those months will be notified later.

Quarterly GSTR 1 due dates set for small taxpayers, requiring special quarterly furnishing of outward supply details for specified quarters.
Registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year must follow a special procedure to furnish outward supply details in FORM GSTR 1 for October-December 2020 and January-March 2021; the prescribed final submission dates for those quarterly GSTR 1 filings are 13 January 2021 and 13 April 2021, and the time limit for furnishing related monthly details or returns for October 2020-March 2021 will be notified later.

HSN code disclosure requirement amended to specify digit lengths for suppliers, with limited exemption for small taxpayers.
Amendment substitutes the Table in Notification No. 5/2017 to require disclosure of four HSN code digits on invoices for suppliers with aggregate turnover up to five crores rupees and six digits for those exceeding that turnover, effective 1 April 2021, while allowing registered persons with turnover up to five crores rupees to omit HSN digit mention on invoices to unregistered persons.

Corrigendum corrects GST notification terminology, replacing Quick Reference with Quick Response in the Gazette publication.
Corrigendum to Notification No. 72/2020 Central Tax substitutes the phrase "Quick Reference" with "Quick Response" at two specified locations in the published Gazette entry (page 2, line 26 and page 2, line 33), amending the published text for accuracy.

Invoice Reference Number requirement: obtain IRN via specified upload or invoice will not be treated as valid.
Notification requires registered persons who prepared invoices otherwise than prescribed to obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the common GST portal within thirty days of the invoice; failure to obtain the IRN in time renders the document not an invoice.

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.

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.

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 deadline under CGST Act alters previous notification date to a later date, affecting prior tax compliance timelines.
Amends the earlier GST notification by substituting the original cut-off date with a later date under the authority of the Central Goods and Services Tax Act and relevant Rules, effectuated on the recommendations of the Council and referencing the principal notification's Gazette publication.

CGST exemption on export transportation services extended, continuing tax relief for carriage of goods by air or sea.
Extension of the CGST exemption maintains tax-free treatment for services of transporting goods by air or sea from the customs station of clearance in India to a place outside India by amending the principal notification's entries (19A and 19B) to substitute the later year, thereby continuing the exemption for the extended period under the Central Goods and Services Tax Act, 2017, effective from the notification's commencement date.

IGST exemption on overseas transportation of goods extended, maintaining zero-rating for carriage from Indian customs beyond prior expiry.
Amendment substitutes the year specified against serial numbers 20A and 20B in the Integrated Tax (Rate) notification to extend the IGST exemption for transportation of goods by air or sea from the customs station of clearance in India to a place outside India; the notification is made under relevant provisions of the IGST and CGST Acts and takes effect from 1st October, 2020.

UTGST exemption for transportation of goods by air or sea extended, maintaining zero-rate export treatment effective October.
Extension of the UTGST exemption for transportation of goods by air or by sea from the customs station of clearance in India to a place outside India by substituting the year against serial numbers 19A and 19B in the Union Territory Tax (Rate) notification, thereby extending the exemption period. The amendment is effected by Notification No. 04/2020 and takes effect from 1 October 2020.

Corrigendum to Central Tax notification correcting a typographical date designation published in the Gazette wording.
Corrigendum to Notification No. 68/2020-Central Tax corrects a typographical error in the Gazette publication by substituting the figures and letter "22th" with the correct ordinal "22nd" at page 4, line 30 of the earlier notification, thereby amending the official text for accuracy in the Government of India Department of Revenue record.

Corrigendum corrects typographical and date errors in Central Tax notification, amending specified text and references.
Corrigendum to Notification No. 67/2020-Central Tax makes three ministerial corrections in the Gazette text: omitting the figure "(ii)" at the specified location, replacing "March, 2020" with "March, 2019" in the identified line, and correcting the ordinal "22th" to "22nd" as indicated.

Late fee waiver for delayed GSTR-10 filings applies when returns are filed within the specified remedial period.
Waiver of the portion of late fee payable under the relevant provisions is granted for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return within the prescribed remedial window; the relief reduces the late fee liability only to the extent that it exceeds a baseline amount and is limited to filings made during the stated period.

Late fee waiver for delayed GSTR-4 returns: partial waiver for fees and full waiver if central tax payable is nil.
Relief is provided to registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 if they furnish those returns between 22 September 2020 and 31 October 2020; late fee in excess of two hundred and fifty rupees shall be waived, and the late fee shall be fully waived where the total amount of central tax payable in the return is nil, by amendment to the existing notification under the Central Tax framework.

Time limit extension for compliance under Section 31(7) CGST for goods on approval for sale or return during the pandemic period.
Extends completion or compliance deadlines under Section 31(7) of the CGST Act for goods sent or taken out of India on approval for sale or return where the original time limit fell between 20 March 2020 and 30 October 2020; such deadlines are extended to 31 October 2020 by amending Notification No. 35/2020-Central Tax.

Time-limit extension under Section 171 postpones deadlines falling in the covered pandemic period to 30 November.
Where any time-limit for completion or compliance of any action specified, prescribed or notified under Section 171 that falls during 20 March 2020 to 29 November 2020 has not been met, the time limit for such completion or compliance is extended up to 30 November 2020.

Extension of GSTR-4 filing due date: Government postpones the deadline to October under amendment to notification.
The Government amended the principal notification to extend the due date for filing Form GSTR-4 for financial year 2019-2020 by substituting the earlier date in the first proviso of the third paragraph with a later October deadline, thereby altering the prescribed statutory timeline for composition scheme taxpayers to submit their annual return.

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.