Waiver of penalty for specified GST non-compliance, conditional on compliance from April and effective retrospectively.
The Governor, under delegated power conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, waives penalties payable by any registered person for non-compliance with the specified Commercial Taxes and Registration Department Notification for the period 1 December 2020 to 31 March 2021, provided the person complies with that departmental notification from 1 April 2021; the notification is deemed to have come into force on 29 November 2020.

HSN code disclosure: registered suppliers must include eight-digit HSN codes on tax invoices for specified chemical supplies.
Registered persons must mention eight-digit HSN codes in tax invoices for supplies whose class and HSN are specified in the Table appended to the proviso inserted under the first proviso to rule 46 of the State GST Rules; the Table lists specific chemical substances and mixtures paired with the HSN codes, with some entries qualified as "as applicable."

Penalty waiver for GST noncompliance where registrants resume required notification compliance by the specified prospective date.
The State Government waives penalties otherwise payable for non compliance with the department's notification of 30 March 2020 for the specified past window, provided the registered person complies with the notification from the stated prospective compliance date; the waiver is conditional executive relief under the State GST framework and applies only to penalty liability for that non compliance.

Notification amendment replaces "State Government" with "Commissioner" to correct the designated issuing authority in a GST notice.
The Finance Department issued a corrigendum to Notification No.F.1-11(91)-TAX/GST/2020(Part-II), published in the Gazette, replacing the words "State Government" with "Commissioner" in line 3 to correct the designated issuing authority in the notification.

HSN code reporting requirement mandates full-length HSN entries in tax invoices for specified chemical supplies.
A proviso inserted to rule 46 requires that a registered person supplying items listed in the Table must mention the eight-digit HSN code in the tax invoice issued under the Meghalaya GST Rules; the Table identifies specific chemical products and their corresponding HSN codes to which this invoicing obligation applies.

E-invoicing threshold reduced, expanding mandatory e-invoice obligations for larger taxpayers effective in January 2021.
E-invoicing applicability is amended to lower the aggregate turnover threshold for mandatory issuance, expanding the class of taxpayers required to generate electronic invoices under the GST framework with effect from the first day of January, 2021 by textual substitution in an earlier departmental notification.

Advance deposit requirement for quarterly GST filers: make early electronic ledger deposits to cover prior-period tax liability.
Notification prescribes a special procedure for quarterly return filers to make advance deposits into the electronic cash ledger in the first and/or second month of a quarter: a deposit equal to thirty five percent of the tax liability from the preceding quarterly return where returns are quarterly, or the tax liability from the last month of the immediately preceding quarter where returns are monthly; exemptions apply if ledger balances are adequate or liability is nil; eligibility requires furnishing the return for a complete preceding tax period.

Quarterly return option for eligible small taxpayers; tax payable monthly and default filing frequency can be changed online.
Notifies eligible registered persons with turnover within the specified threshold who opt for quarterly filing to furnish quarterly returns from the stated commencement, while requiring tax payment monthly; eligibility requires that the immediately preceding month's return was filed at the time of option, the option continues unless revised, and exceeding the turnover threshold during a quarter disqualifies quarterly filing from the next quarter. It also prescribes deemed options based on recent GSTR-1 filing and permits electronic revision of the default option on the common portal during the announced period.

Invoice furnishing and ITC reconciliation: IFF and auto drafted GSTR 2B revise return filing and payment timing.
Amendments introduce the Invoice Furnishing Facility (IFF) for the first two months of a quarter and require outward-supply details to be furnished in FORM GSTR-1 or via IFF; supplies reported through IFF are excluded from the quarterly GSTR-1. Outward-supply data from GSTR-1, IFF, GSTR-5, GSTR-6 and import entries shall be made available to recipients and an auto-drafted monthly ITC statement, FORM GSTR-2B, will be generated for reconciliation and claiming ITC in FORM GSTR-3B.

Commencement of amendment: sub section (6) of section 7 deemed in force, altering section 39 provisions of WBGST Act.
The Governor, exercising powers under sub section (2) of section 1 of the West Bengal Finance Act, 2020, appoints the 10th day of November, 2020 as the date on which sub section (6) of section 7 of the Act shall be deemed to have come into force, thereby giving legal effect to that provision in connection with amendments affecting sub sections (1), (2) and (7) of section 39 of the WBGST Act.

Quick Reference code with embedded Invoice Reference Number enables electronic verification in lieu of physical tax invoice.
Amendments add a Quick Reference (QR) code embedding the Invoice Reference Number (IRN) for invoices issued under the prescribed e invoicing sub rule, allow the Commissioner to exempt persons or classes from issuing such invoices for a specified period by notification, and permit electronic production of the QR code with embedded IRN for verification in lieu of the physical tax invoice.

Provisional anti-dumping duty on TDI imports from specified countries to address dumped imports and domestic industry injury.
Provisional anti-dumping duty was imposed on imports of Toluene Di isocyanate (TDI) 80:20 following preliminary findings of dumping, substantial increase in imports and material injury to domestic industry from the EU, Saudi Arabia, Chinese Taipei and UAE. The notification prescribes producer- and country-specific duty rates per metric tonne in US dollars, payable in Indian currency using the exchange rate on the bill of entry date, and is effective for six months unless earlier revoked or superseded; it was later rescinded by a subsequent notification.

HSN code requirement: Registered suppliers must record eight digit HSN codes for listed chemical supplies in tax invoices.
Inserts a proviso requiring that for the classes of supply specified in the attached Table, a registered person shall mention eight digits of the HSN Code in a tax invoice issued under the rules; the Table lists named chemical substances with corresponding HSN Codes or indicates applicability for certain products.

Extension of ITC-04 filing deadline: taxpayers may file job work ITC declarations by the extended due date.
Extension granted for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker for July-September 2020, with the due date extended to 30th November 2020. The notification invokes the West Bengal GST Act and Rules' authority to extend time limits and states the extension is effective from 25th October 2020.

Rescission of GST notification under commissioner authority gives retrospective effect while preserving past actions.
The Commissioner, exercising powers under the State GST Act and rules and on Council recommendation and public interest satisfaction, rescinds Notification No. 11/2020-C.T. dated 4th November, 2020, except as respects things done or omitted before such rescission, and declares the rescission to be deemed effective from the 10th day of November, 2020.

Extension of GSTR-1 filing deadline: monthly filers by the eleventh day, quarterly filers by the thirteenth.
The Commissioner extends the time limit for furnishing details of outward supplies in FORM GSTR-1 to the eleventh day of the month succeeding each tax period, and for persons required to file quarterly returns the due date is extended to the thirteenth day; the notification supersedes earlier departmental notifications and is effective from 1 January 2021.

HSN reporting: invoices must record detailed HSN classification for specified chemical supplies, tightening invoice compliance.
Amendment inserts a proviso requiring registered persons to mention eight number of digits of HSN Codes in tax invoices for the classes of supply listed in the Table. The Table enumerates specified chemical substances and their HSN Codes-covering phosphonates, phosphonic acids and derivatives, cyanides, various chlorides and phosphites, selected amino and hydroxy compounds, polymers and intermediates-some entries marked "As applicable." The notification is issued under rule 46 and is deemed effective from 1st December, 2020.

HSN code requirement: Registered persons must record eight digit HSN codes for specified chemical supplies on tax invoices.
The notification inserts a proviso under rule 46 of the Nagaland GST Rules requiring registered persons to state eight digit HSN Codes in tax invoices for specified classes of chemical supplies listed in the Table. The Table pairs chemical names with their applicable HSN Codes; when an HSN Code is specified the eight digit number must be shown on the invoice, and where entries state "As applicable" the appropriate eight digit HSN must be indicated.

HSN code requirement mandates eight-digit classification in tax invoices for listed chemical supplies to ensure invoice compliance.
Registered persons issuing tax invoices must state eight digits of the HSN Code for the specific chemical supplies listed in the Table, as required by an inserted proviso to the GST Rules, thereby standardising invoice-level classification for those items.

HSN code requirement: eight-digit HSN codes must be shown on tax invoices for specified chemical supplies.
The amendment inserts a proviso requiring a registered person to mention eight number of digits of HSN Codes in tax invoices for the classes of chemical supply listed in the Table, where the Table specifies the HSN Code; entries marked "As applicable" require the supplier to determine and record the appropriate eight-digit HSN Code.