GST rules amended to allow SMS nil-returns, specify HSN digit reporting, and revise multiple return and form requirements.
The Twelfth Amendment revises Maharashtra GST Rules effective 15 October 2020 to: allow notification of required HSN digit reporting or exemptions for classes of taxpayers or supplies; permit furnishing and OTP verification of Nil returns or Nil outward-supply statements via SMS for specified forms; mandate audit and electronic filing of audited accounts and FORM GSTR-9C for registered persons with turnover above five crore for FY 2018-19 and 2019-20; suspend a restriction for returns not filed Feb-Aug 2020 between 20 March and 15 October 2020; and substitute and amend multiple forms and tables including FORM GSTR-2A, GSTR-1, GSTR-5, GSTR-9, GSTR-9C and various DRC/ASMT/RFD forms.

HSN code digit requirement updated: turnover based HSN disclosure rules with an omission allowance for supplies to unregistered persons.
Prescribes the number of digits of the Harmonised System of Nomenclature (HSN) Code to be shown on tax invoices according to a registered person's aggregate turnover in the preceding financial year, substitutes the existing Table under rule 46, and allows registered persons within the lower turnover band to omit HSN digit mention when supplying to unregistered persons.

Annual return filing optional under Section 44(1) for small taxpayers who missed the due date, extended to the subsequent year.
Makes filing of the annual return under section 44(1) optional for small taxpayers whose aggregate turnover is below the prescribed threshold and who did not file the return by the due date; this relief is extended to the additional financial year by amending the earlier notification to include that year under the empowering provision of the State GST Act.

Quarterly GSTR-1 filing for small taxpayers set due dates for specified quarters and further time limits to be notified.
Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis. The prescribed deadlines are 13th January 2021 for October-December 2020 and 13th April 2021 for January-March 2021. Time limits for furnishing details or returns for the months October 2020 to March 2021 under the relevant provision will be notified subsequently in the Official Gazette.

Invoice Reference Number requirement: registered persons must obtain IRN via FORM GST INV 01 within thirty days or invoice not recognised.
Notification requires certain registered persons, during the stated period, to obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal. The IRN must be obtained within thirty days from the date of the invoice; failure to do so means the invoice shall not be treated as an invoice.

Tax exemption for satellite launch services established, making such services nil-rated under state GST from mid-October.
The notification inserts a new tariff entry exempting satellite launch services from State GST by treating those services as nil-rated in the Table of Notification No. 12/2017-State Tax (Rate), specifying the classification code and nil tax rates for the inserted entry.

Motor vehicle rental tax treatment clarified: supplies with fuel included to corporate recipients subject to specified invoicing and tax rules.
Substitutes notification entry 15 to treat renting of passenger motor vehicles with fuel included, when supplied to a body corporate, as a service where the supplier (other than the body corporate) who does not issue an invoice charging state tax at the prescribed rate is addressed, and designates the recipient as a body corporate located in the taxable territory. The amendment to Notification No. 13/2017-State Tax (Rate) is effective from the thirty-first day of December, two thousand nineteen.

Aadhaar authentication requirement for GST registration; failure prompts physical verification and ledger recredit/refund safeguards.
Aadhaar authentication is required for GST registration from 01.04.2020 and failure to authenticate triggers mandatory physical verification of the principal place of business before grant of registration; physical verification reports must be uploaded in FORM GST REG-30. Input tax credit rules for certain capital goods set useful life at five years with transitional ineligible credit adjustments and direct credit to the electronic credit ledger. Refund procedures require cash sanction in FORM RFD-06 for cash-paid portions and re-credit to electronic ledger by FORM GST PMT-03 for ledger-paid portions; rule 96B provides recovery where export proceeds are not realised.

Customs Authority for Advance Rulings appointed at Delhi and Mumbai to exercise statutory powers under the Customs Act.
The notification appoints the Commissioner (Customs Authority for Advance Rulings), Delhi, and the Commissioner (Customs Authority for Advance Rulings), Mumbai, to function respectively as the Customs Authority for Advance Rulings, exercising statutory powers under the Customs Act, with effect from a date to be notified; a subsequent notification specifies the commencement date.

GST exemption for satellite launch services by ISRO, Antrix and NSIL takes effect from mid October 2020.
Maharashtra amends its State Tax (Rate) notification to insert a new table entry exempting satellite launch services supplied by the Indian Space Research Organisation, Antrix Corporation Limited and New Space India Limited, assigning service classification 9965 and Nil state tax rate; the amendment follows GST Council recommendation and takes effect from 16 October 2020.

Extension of time for revocation of cancelled GST registration grants specified taxpayers an additional filing date to apply.
Extension of time for filing applications to revoke cancellation of GST registrations where notices were served electronically under section 169(1)(c) or (d). For registrations cancelled under section 29(2)(b) or (c) and where cancellation orders were passed up to the specified cutoff, the thirty day period for filing revocation applications under section 30(1) is to be calculated by reference to the later of the date of service of the cancellation order or the prescribed alternative date, as a removal of difficulties under section 172.

Rule 67 amendment replaces double-letter proviso citations with single-letter references, simplifying income-tax rule citations and administration.
Amendment to Rule 67 substitutes occurrences of the proviso reference "AA" with "A" in sub-rule (2) at the fifth, eighth and eleventh provisos, effected by departmental notification and taking effect from the assessment year specified in the notification.

Late fee waiver for GSTR-10 filers limits the payable amount to two hundred and fifty rupees within the specified period.
Late fee under the Uttarakhand Goods and Services Tax Act, 2017 is waived to the extent it exceeds two hundred and fifty rupees for registered persons who file FORM GSTR-10 after the due date but within the specified period.

Late fee waiver for delayed GSTR-4 filing extends relief to eligible registered persons within the notified compliance window.
Late fee relief is extended by amendment to the Uttarakhand GST notification governing belated filing of FORM GSTR-4. The inserted proviso waives late fee under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 to the extent it exceeds two hundred and fifty rupees, and grants a full waiver where the total State tax payable in the return is nil. The concession applies to registered persons who failed to furnish FORM GSTR-4 for the relevant quarterly periods and file within the specified compliance window.

GST time limit extension granted for approval sales or return compliance where the prescribed deadline fell during the specified period.
Extension of time limit for completion or compliance of actions connected with goods sent or taken out of India on approval for sale or return, where the prescribed time limit under sub-section (7) of section 31 fell during the period from 20 March 2020 to 30 October 2020. If such action was not completed within the specified time, the time limit stands extended up to 31 October 2020.

Export policy change: nitrile/NBR gloves reclassified to restricted category, altering export control conditions under trade policy.
Export policy for Nitrile/NBR gloves has been amended from Prohibited to Restricted. The revision applies to the specified HS codes and to any other HS codes under which such gloves are exported, altering the prior notification governing Schedule 2 of the ITCHS export policy and subjecting exports to the conditions applicable to the restricted category.

Return filing requirement: small taxpayers in specified states must file GSTR-3B electronically for the early months by designated due dates.
Proviso requires the return in FORM GSTR-3B for January, February and March 2020 for taxpayers with aggregate turnover up to rupees five Crore in the previous financial year, whose principal place of business is in the listed States and Union territories, to be furnished electronically through the common portal on or before 24th February, 24th March and 24th April 2020 respectively.

Form GSTR-3B filing due dates and electronic tax payment rules prescribed for Uttar Pradesh taxpayers
Prescribed the filing of FORM GSTR-3B under the Uttar Pradesh Goods and Services Tax Rules, 2017 for October 2020 to March 2021, requiring electronic furnishing through the common portal by the twentieth day of the succeeding month. Taxpayers with aggregate turnover up to five crore rupees and principal place of business in Uttar Pradesh were permitted to furnish the return by the twenty-fourth day. Registered persons were also required to discharge tax, interest, penalty, fees, and other liabilities through the relevant electronic ledgers by the return due date.

GSTR-1 filing deadline extended for higher-turnover registered persons under Uttar Pradesh GST for October 2020 to March 2021.
The time limit for furnishing the details of outward supplies in FORM GSTR-1 is extended for specified registered persons under the Uttar Pradesh GST regime, where aggregate turnover exceeds 1.5 crore rupees in the preceding or current financial year. For the months from October 2020 to March 2021, such details must be furnished by the eleventh day of the month succeeding the relevant month. The time limit for furnishing details or return under section 38(2) for the same period will be notified separately in the Official Gazette.

Composition levy rates amended; companies allowed EVC verification for returns and Nil filings may be submitted via SMS OTP.
The amendment replaces the Rule 7 composition levy table to set revised composition rates for manufacturers, certain Schedule II suppliers, other eligible suppliers and persons opting under sub-section (2A) of section 10. It allows companies to verify and furnish FORM GSTR-3B and FORM GSTR-1 using an Electronic Verification Code during specified periods. It also inserts Rule 67A permitting Nil returns or Nil outward-supply details to be furnished and verified via SMS using the registered mobile number and a mobile-based One Time Password.