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.

State Trading Enterprise designation changed: copra imports shifted to MMTC and coconut oil imports exclude STC.
The notification amends Schedule I import-policy conditions for specified Exim Codes by removing STC as an authorized State Trading Enterprise for copra and coconut oil; copra imports are permitted through MMTC, while coconut oil imports (crude and others) remain restricted to State Trading Enterprises excluding STC, pursuant to powers under the Foreign Trade (D&R) Act and the Foreign Trade Policy.

Anti-profiteering compliance deadlines extended to end of March by amendment, providing an extended window for related GST actions.
Notification amends an earlier Finance Department notification to extend anti-profiteering compliance deadlines by substituting specified November dates with March dates, thereby extending the period for related compliances and actions. The amendment operates with effect from 1st December, 2020, so the new March dates govern the extended compliance window.

Commencement of Amendment Act: section 2 of Odisha Goods and Services Tax (Amendment) Act notified effective from 22 December 2020.
The State Government, under sub-section (2) of section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2020, appoints section 2 of that Act to come into force on 22nd December, 2020, by notification issued by the Finance Department as the formal commencement instrument.

Composition scheme intimation required electronically by specified date, with corresponding input tax credit statement and cumulative GSTR-3B adjustment.
Composition scheme electors for financial year 2020-21 opting under section 10 must electronically file FORM GST CMP-02, verified electronically or via a Facilitation Centre, by the prescribed deadline and furnish FORM GST ITC-03 under rule 44(4) by the stipulated date. Separately, rule 36(4) input tax credit conditions apply cumulatively for February-August 2020, and the GSTR-3B for September 2020 must include the cumulative ITC adjustment for those months.

Notification amendment: substitution of notification date to 21st August 2019 while effective from 21st June 2019.
The amendment replaces "21st day of June, 2019" with "21st day of August, 2019" in Notification No. 22/2019-State Tax, issued on the recommendations of the Council under the GST framework, while declaring that the notification shall come into force with effect from the 21st day of June, 2019, as published in the Gazette of Delhi, Extraordinary.

Exemption of goods supplied to FAO for specified projects from Delhi SGST, subject to certification of quantity and intended use.
Exempts from State GST all goods supplied to the Food and Agricultural Organization of the United Nations for execution of the two projects listed in the Annexure, provided an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers' Welfare certifies the quantity and description of the goods and that they are intended for use in execution of those projects; exemption effective from 1 October 2019.

Extension of anti-profiteering compliance deadlines to late March, effective from December by government notification under GST.
The notification amends a prior state GST notification to substitute specified November due dates with corresponding late-March due dates for compliances and actions related to anti-profiteering under the proviso to clause (i) of the first paragraph; the amendment is issued under state GST powers and is effective from the first day of December, 2020.

Financial year scope expanded in GST notification to include an additional year, amendment effective from mid October.
Amendment expands the temporal scope of an earlier GST notification by substituting the originally specified financial years to include an additional subsequent financial year, thereby broadening the period to which the notification's provisions apply. The amendment is promulgated under statutory rule making powers and is declared to be deemed to have come into force on a specified mid October date in 2020.

HSN code digit requirement revised; lower turnover suppliers may use fewer digits or omit HSN for supplies to unregistered persons.
The amendment substitutes the prior table with turnover-based HSN digit requirements: taxpayers with aggregate turnover up to the lower threshold must mention fewer HSN digits on tax invoices, and those with turnover above that threshold must mention a greater number of HSN digits. A proviso allows a registered person whose aggregate turnover is at or below the lower threshold to omit the HSN digit entry in invoices issued to unregistered persons. The substitution of the Table takes effect from the stated implementation date.