Territorial jurisdiction assignment: Business Intelligence Cell members authorized to exercise statewide GST powers under Assam law.
The Principal Commissioner assigns Joint Commissioners, Deputy Commissioners, Assistant Commissioners and Superintendents allotted to the Business Intelligence Cell the authority to exercise specified GST powers across the State of Assam, with headquarters at Guwahati. The notification supersedes a prior office order and takes effect from the re designation date stated in the government notification, formalising the delegation of territorial jurisdiction and administrative reach for BI Cell members under the Assam Goods and Services Tax Act.

GSTR filing restriction: failure to file requisite GSTR-3B blocks submission of outward-supply details in GSTR-1 and IFF.
A new sub-rule to rule 59 prohibits furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility where the registered person has not furnished the requisite FORM GSTR-3B return for the relevant preceding period. The restriction applies to regular monthly filers (for the two preceding months), to quarterly filers under the proviso to section 39(1) for the preceding tax period, and to persons subject to the electronic credit ledger usage cap under rule 86B for the preceding tax period.

Furnishing of outward supplies blocked where GSTR-3B not filed; restrictions apply to quarterly filers and credit-restricted taxpayers.
The amendment bars furnishing of outward-supply details in FORM GSTR-1 or via the invoice furnishing facility where FORM GSTR-3B is not filed: generally for failure to file GSTR-3B for the preceding two months; for quarterly filers where the preceding tax period's GSTR-3B is unfiled; and for taxpayers subject to electronic credit ledger usage restrictions where the preceding tax period's GSTR-3B is unfiled.

Restriction on GSTR-1 filing: access denied unless prior GSTR-3B returns have been filed for the applicable preceding period.
A new sub rule prohibits a registered person from furnishing outward supply details in FORM GSTR-1 or via the invoice furnishing facility unless the return in FORM GSTR-3B has been filed for the preceding two months or the applicable preceding tax period for quarterly filers; the same prohibition applies to persons subject to restrictions on use of electronic credit ledger, thereby conditioning reporting of outward supplies on prior GSTR-3B compliance.

Outward-supply reporting is blocked when required GSTR-3B returns remain unfurnished, including for quarterly filers and restricted credit users.
Furnishing of outward-supply details in FORM GSTR-1 is conditional on timely filing of FORM GSTR-3B. Registered persons with returns outstanding for the preceding two months cannot furnish GSTR-1. Quarterly return filers and persons subject to electronic credit ledger utilisation restrictions cannot furnish GSTR-1 or use the invoice furnishing facility if GSTR-3B for the preceding tax period has not been furnished.

Return-filing restriction prevents furnishing outward supply details in GSTR-1 or IFF where GSTR-3B returns remain outstanding.
The amendment conditions furnishing of outward supply details in FORM GSTR-1 and the invoice furnishing facility on prior filing of FORM GSTR-3B: monthly filers who have not filed GSTR-3B for the preceding two months, quarterly filers subject to the proviso who have not filed for the preceding tax period, and persons subject to electronic credit ledger limitations who have not filed for the preceding tax period shall not be permitted to furnish outward-supply details.

Import of odoriferous preparations not operated by burning made free under amended import policy for relevant tariff code.
The amendment treats preparations for perfuming or deodorizing rooms under HS Code 33074900-specifically room fresheners and car fresheners that do not operate by burning-as free for import, replacing the prior restricted designation for those non burning odoriferous products under Schedule I (Import Policy) of the ITC (HS), 2017.

Restriction on outward supply filings until prior GSTR-3B return is filed, limiting use of invoice furnishing facility.
The amendment to rule 59 bars a registered person from furnishing outward-supply details in FORM GSTR-1, or via the invoice furnishing facility, if the person has not filed the relevant preceding FORM GSTR-3B return. The restriction applies to monthly filers who have missed two preceding months' GSTR-3B, to quarterly filers who have not filed for the preceding tax period, and to persons subject to rule 86B's electronic credit ledger limitation until the preceding GSTR-3B is filed.

Return-filing restrictions bar outward-supply details where preceding GSTR-3B returns remain unfurnished or credit-ledger restrictions apply.
Rule 59 is amended to restrict furnishing outward-supply details where required FORM GSTR-3B returns remain unfurnished. Registered persons cannot furnish FORM GSTR-1 after non-filing for the preceding two months. Quarterly return filers cannot furnish FORM GSTR-1 or use the invoice furnishing facility after non-filing for the preceding tax period. The restriction also applies to persons subject to electronic credit ledger utilisation restrictions who have not furnished FORM GSTR-3B for the preceding tax period.

Restriction on outward-supply filing: GSTR-1 and invoice furnishing blocked where required GSTR-3B return for preceding period is not filed.
A new sub-rule to rule 59 prohibits a registered person from furnishing outward-supply details in FORM GSTR-1 or using the invoice furnishing facility if the person has not filed FORM GSTR-3B for the preceding two months or the preceding tax period; this applies to monthly filers, quarterly filers under the proviso to section 39(1), and persons subject to the electronic credit ledger limitation under rule 86B. The amendment takes effect on publication in the Official Gazette.

GSTR-1 filing restriction: failure to file GSTR-3B bars furnishing outward supply details and use of invoice facility.
The amendment adds a filing eligibility condition barring a registered person from furnishing outward supply details in FORM GSTR-1 if the person has not furnished FORM GSTR-3B for the preceding two months; analogous bars apply to quarterly filers and to persons restricted in use of the electronic credit ledger, including prohibition on using the invoice furnishing facility where FORM GSTR-3B for the preceding tax period has not been furnished.

Annual return filing deadline extended under Section 44 and rule 80; online filing permitted for the specified financial year.
The Commissioner, on the Council's recommendation and under the applicable Tamil Nadu GST statutory provision and rules, extends the time limit for electronic furnishing of the annual return for the financial year 2019 20 through the common portal until 28.02.2021. The notification is made effective from 30 December 2020 and modifies the statutory filing deadline for that specified year.

Appointment of SEBI Member replacing existing entry under central government notification, effected by notification under SEBI Act.
Pursuant to clause (c) of sub section (1) of section 4 of the Securities and Exchange Board of India Act, 1992, Notification S.O. 4796(E) substitutes the existing entry against serial number 3 in the principal notification with M. Rajeshwar Rao as Member.

Waiver of penalty for noncompliance of specified GST notification, conditional on subsequent compliance and retrospective effect.
The Government waives penalties payable under section 125 for non compliance with the notification issued under G.O.(P) No.67/2020/TAXES (S.R.O. No.317/2020) for failures occurring between 1st December, 2020 and 31st March, 2021, provided the registered person complies with that notification from 1st April, 2021; the notification is deemed to have come into force on 29th November, 2020.

E-invoicing threshold change: specified taxpayers newly required to adopt e-invoicing from the notified commencement date.
The Government of Kerala amends its prior notification to lower the aggregate turnover benchmark for mandatory e-invoicing, substituting the earlier specified turnover figure with a reduced threshold so that additional taxpayers become subject to the obligation to generate electronic invoices from the notified commencement date, in line with the GST Council's recommendation.

Special deposit procedure allows quarterly filers to deposit a portion of tax liability in the first two months.
The notification permits certain registered persons furnishing quarterly returns to make interim deposits into the electronic cash ledger in the first and/or second month of a quarter. The deposit is determined by prior-period liability: for quarterly filers it equals thirty five per cent of the tax liability paid by debiting the electronic cash ledger in the preceding quarter; for monthly filers it equals the tax liability paid by debiting the electronic cash ledger in the last month of the immediately preceding quarter. Eligibility requires furnishing the return for a complete preceding tax period, and ledger balances or nil liability may obviate the deposit requirement.

Quarterly return option for eligible registered taxpayers notified, subject to monthly tax payments and turnover-based eligibility.
Notification designates registered persons with aggregate turnover up to five crore rupees who opt for quarterly filing as eligible to furnish returns quarterly, subject to the condition that the return for the preceding month due at the time of opting has been filed; the option continues unless revised. Crossing the turnover threshold during a quarter removes eligibility from the first month of the succeeding quarter. Specified classes who filed the October return by the cut-off are deemed to have opted for monthly or quarterly filing as per the Table, and may change the default option electronically during a prescribed period. The notification has an earlier effective commencement date.

Return filing deadline extension for outward supplies in FORM GSTR-1, with specific relief for quarterly filers.
The Government 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 to the thirteenth day for registered persons required to furnish quarterly returns under the proviso to section 39(1); the notification supersedes an earlier notification and takes effect from the commencement date specified in the instrument.

Commencement of section 8 notified; amendment to GST return provisions declared effective retrospectively.
Notification appoints the 10th day of November, 2020 as the commencement date for section 8 of the Kerala State GST (Amendment) Ordinance, 2020 and declares the notification to be deemed to have come into force on that date. The explanatory note states the notification gives effect to amendments made by the Finance (No.2) Act, 2019 to subsections (1), (2) and (7) of section 39 concerning GST return provisions, following the GST Council's recommendation.

Kerala GST rules amended: HSN reporting rules, SMS nil returns, audit threshold and comprehensive form revisions.
Amendments empower the Commissioner to specify HSN digit reporting requirements or exemptions for classes of taxpayers; permit filing of nil returns (GSTR 3B, GSTR 1, GST CMP 08) via SMS with OTP verification; require audit and FORM GSTR 9C filing for taxpayers with turnover exceeding five crore for FY 2018 19 and 2019 20; relax certain filing restrictions for Feb-Aug 2020 during 20 March-15 October 2020; change discretionary communication by proper officers; and revise numerous GST forms and tables, including a full replacement of FORM GSTR 2A and multiple updates to GSTR 1, GSTR 5, GSTR 5A, GSTR 9, GSTR 9C and DRC forms.