Late fee waiver for delayed GSTR 4 filings granted to Ladakh businesses for the specified post-deadline window.
The notification amends an earlier state tax notification to insert a proviso waiving the late fee for delayed furnishing of FORM GSTR-4 for the 2019-20 financial year for registered persons whose principal place of business is in the Union Territory of Ladakh for the period 1 November to 31 December 2020.

Late fee waiver for delayed GSTR-4 filings grants relief to Ladakh-registered taxpayers for specified period.
The notification inserts a proviso waiving the late fee for delay in furnishing FORM GSTR-4 for Financial Year 2019-20 for the period from 1 November 2020 to 31 December 2020, applicable only to registered persons whose principal place of business is in the Union Territory of Ladakh, by further amending Notification No. 73/2017 Central Tax under the statutory powers vested in the Government.

Commencement of Finance Act provisions: specified sections appointed to come into force on the designated commencement date by notification.
Exercising the power under sub section (2) of section 1 of the Finance Act, 2020, the State Government appoints 1st January 2021 as the date on which sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act, 2020 shall come into force, via a formal notification issued by the Commercial Taxes Division of the Finance Department.

Commencement of Finance Act provisions: specified sections are appointed to come into force by government notification effective on an appointed date.
The Central Government, under sub section (2) of section 1 of the Finance Act, 2020, appoints the 1st day of January, 2021 as the date on which the provisions of sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act, 2020 shall come into force.

Turnover threshold reduction under GST narrows eligibility for composition scheme, lowering the prior limit effective January.
The notification amends Notification No. 13/2020-State Tax by substituting the prior higher turnover threshold phrase with a lower turnover threshold phrase, effective from the first day of January following publication; the amendment is made under the power conferred by the GST Rules on the recommendations of the Council and does not amend other provisions of the original notification.

Extension of FORM GST ITC-04 filing deadline extends time to file job-worker declarations for the July-September quarter.
The State Government extends the time for furnishing declarations in FORM GST ITC-04 for goods dispatched to, or received from, a job worker for the July-September quarter until the 30th day of November, 2020. The extension is issued under section 168 of the Chhattisgarh GST Act, 2017 and sub-rule (3) of rule 45 of the Chhattisgarh GST Rules, 2017, and the notification is deemed effective from 25th October, 2020.

Late fee waiver for GSTR-4: relief granted for eligible delayed filings by registrants in the Union Territory of Ladakh.
The notification adds a proviso waiving the late fee for delayed furnishing of FORM GSTR-4 for the 2019-20 financial year, for delays occurring between 1 November 2020 and 31 December 2020, solely for registered persons whose principal place of business is in the Union Territory of Ladakh, by way of amendment to the earlier state notification under the Arunachal Pradesh GST Act.

Rescission of notification withdraws a prior tax notification with retrospective effect while preserving prior acts.
The State Government, invoking its statutory executive power and public interest on Council recommendations, rescinds the prior State Tax notification dated October 2020, except as to things done or omitted before rescission; the rescission is declared to have retrospective effect from an earlier specified date while preserving legal effect of prior acts.

GST amendment commencement brings specified Arunachal Pradesh provisions into force from the appointed date under statutory authority.
Arunachal Pradesh appointed 1 January 2021 as the commencement date for specified provisions of the Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2021. The provisions brought into force comprise sections 119 to 124, sections 126 and 127, and section 131, pursuant to the State Government's statutory commencement power.

Special GST payment procedure allows quarterly filers to deposit an advance portion of tax liability during early quarter months.
Notification permits quarterly filers or persons filing for parts of a quarter to, in the first and/or second month of a quarter, deposit into the electronic cash ledger an amount based on the tax debited in the preceding return period (preceding quarter for quarterly filers; last month of preceding quarter for monthly filers). Exemptions apply where ledger balances are adequate or liability is nil, and eligibility requires filing the return for a complete preceding tax period.

Quarterly return option for small taxpayers allows monthly tax payment; deemed defaults set and opt change window provided.
The notification permits registered persons (excluding certain IGST persons) with aggregate turnover up to the prescribed threshold who opted under rule 61A to furnish quarterly returns while paying tax monthly, provided the preceding month's return was filed when opting; the option continues until revised. Crossing the turnover threshold during a quarter disqualifies quarterly filing from the succeeding quarter. Deemed options based on FORM GSTR-1 filing classify certain small registrants as quarterly or monthly filers, and such registrants may electronically change the default option within the prescribed portal window. The notification has a deemed commencement date.

Extension of GSTR-1 filing deadline: monthly filers granted extended days while quarterly filers receive a separate extended deadline.
The State Government extended the time limit for furnishing details of outward supplies in FORM GSTR-1 until the eleventh day of the month succeeding each tax period, with a special extension until the thirteenth day for registered persons required to furnish quarterly returns; the notification supersedes earlier state notifications except as to prior actions and takes effect from the first day of January, 2021.

Commencement of Section 7: amended GST provision deemed to have come into force from the government appointed date.
The State Government, under the proviso to subsection (3) of section 1 of the Amendment Act, issues a notification appointing an earlier date as the date on which the provisions of section 7 of the Amendment Act are deemed to have come into force, thereby rendering that provision operative from the appointed date; the notification is issued by the Principal Secretary in the name of the Governor and includes the file reference.

Coal import registration requirement now mandates CIMS registration and entry of registration details in the Bill of Entry for clearance.
Specified coal imports under Chapter 27 remain free but require compulsory registration under the Coal Import Monitoring System (CIMS). Importers must submit advance online information, obtain an automatic Registration Number on payment of a registration fee subject to prescribed minimum and maximum caps, apply within a designated pre-arrival window, and enter the Registration Number and its expiry in the Bill of Entry to enable customs clearance; bills of entry filed on or after the notified effective date for listed items are governed by CIMS.

HS code alignment updates import classification and declares specified wall fans and solar cells as free for import.
Notification updates specific Exim (HS) codes in ITC (HS) 2017 Schedule I (Import Policy) to align with Finance Act amendments and sets the import policy for listed items as Free, including wall fans, an open cell for television sets, and revised solar cell descriptions distinguishing unassembled cells and cells assembled into modules or panels, thereby amending Chapters 84 and 85 of Schedule I to reflect the Finance Act changes.

Export policy change: Medical goggles and nitrile gloves reclassified as freely exportable under amended FTP.
Amendment reclassifies the export policy for medical goggles and nitrile/NBR gloves from Restricted to Free by modifying the ITC (HS) Export Policy schedule, making all types of these medical protective items freely exportable under the Foreign Trade Policy framework.

Penalty waiver under Uttar Pradesh GST applies to specified non-compliance, subject to later compliance requirements.
Waiver of penalty is provided for registered persons under the Uttar Pradesh Goods and Services Tax Act, 2017 for non-compliance with a specified notification during 1 December 2020 to 31 March 2021, subject to compliance from 1 April 2021 onward. The measure operates under the power to waive penalty on the recommendations of the Council and is effective from 29 November 2020.

Commencement of Companies Amendment Act provisions confirmed; specified sections designated to come into force on appointed date.
The Central Government, by ministerial notification under section 1(2) of the Companies (Amendment) Act, 2020, appoints an appointed date on which specified sections and clauses of the Act shall come into force, listing the discrete provisions to be commenced and thereby initiating implementation of those legislative amendments.

Extension of anti profiteering compliance deadlines, pushing statutory due dates to the end of March next year.
Extension of timelines for compliances and action under anti profiteering measures by substituting the previously notified November due dates with end of March dates, and declaring the amendment deemed to have come into force from the first day of December, 2020.

Late fee waiver for delayed GSTR 1 filings if outward supply returns submitted by specified grace dates under Delhi GST amendment.
The amendment substitutes the fourth proviso of Notification No. 4/2018 State Tax to grant a conditional waiver of late fee under section 47 for registered persons who furnish details of outward supplies in FORM GSTR 1 by the specific extended dates for the months and quarters listed in the Table; the amendment takes effect from 24th June, 2020.