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.

Optional annual return filing extended to small taxpayers who missed the due date for the specified financial year.
The amendment expands the earlier notification to include the additional financial year so that optional filing of the annual return under sub-section (1) of section 44 applies to that year for small taxpayers whose aggregate turnover is less than rupees 2 crores and who have not filed the return before the due date.

GSTR-1 quarterly furnishing for small taxpayers: special procedure with prescribed staggered submission dates for successive quarters.
Notification under section 148 prescribes that registered persons below the small taxpayer turnover threshold shall follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis, with distinct final submission dates for each quarter; time limits for furnishing details or returns under section 38(2) for the intervening months will be notified later in the Official Gazette.

E-Invoice compliance: specified taxpayers must upload invoice particulars to obtain an IRN within a defined period to validate invoices.
Registered persons who prepared invoices otherwise than in the prescribed manner must, for invoices issued in the specified period, obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date, failing which the document shall not be treated as an invoice.

QR code embedding Invoice Reference Number enables electronic verification in lieu of physical tax invoice, with possible exemptions.
The Thirteenth Amendment mandates a Quick Response code embedding the Invoice Reference Number for invoices issued under rule 48(4), allows the Commissioner to exempt specified persons or classes from issuing such invoices by notification subject to conditions, and permits electronic production of the QR code with embedded IRN for verification in lieu of the physical tax invoice.

Dynamic QR Code implementation deferred to 1st December, with retrospective effect from 30th September 2020.
The notification amends the prior State GST notification by expanding the temporal reference from a single financial year to any preceding financial year from 2017-18 onwards, postponing the mandatory implementation date for Dynamic QR Code from 1st October to 1st December, and declaring the amendment effective from 30th September, 2020; the explanatory note states the change follows a Council recommendation and extends the timeline for Dynamic QR Code on B2C invoices.

E invoice applicability extended to registered persons meeting turnover threshold and to export transactions under amended notification.
Amendment replaces "a financial year" with "any preceding financial year from 2017-18 onwards" to apply the e invoicing requirement based on turnover in any qualifying preceding year, and inserts "or for exports" after supplies to a registered person, thereby extending the e invoice obligation to export transactions and to registered persons meeting the turnover threshold in any such preceding year.

Extension of annual return deadline: electronic filing via common portal authorised under relevant GST provisions.
Extension of the time limit for furnishing the annual return for financial year 2019-20 is authorised under the GST statute and applicable rules; the Commissioner of State Tax, on the Council's recommendation, extended the deadline for electronic submission of the annual return through the common portal.

Annual return filing extension under GST framework permits electronic filing through the common portal beyond the original deadline.
Extension of the time limit for furnishing the annual return under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Uttar Pradesh Goods and Services Tax Rules, 2017 for the financial year 2019-20. The Commissioner, on the recommendations of the Council, permitted electronic filing through the common portal and extended the filing period beyond the original due date under the GST framework.

Extension of time for refund rejection orders: issuance extended to fifteen days after reply or August thirty first, whichever later.
Where a notice for rejection of a refund claim is issued and the time limit for issuance of the order falls between 20th March 2020 and 30th August 2020, the time for issuance of the order is extended to fifteen days after receipt of the registered person's reply to the notice or to 31st August 2020, whichever is later; the notification is deemed effective from 20th March 2020.

Extension of compliance deadlines for approval sale-or-return export actions under GST, permitting completion beyond originally prescribed period.
Amendment inserts a proviso extending the time for completion or compliance of actions for goods sent or taken out of India on approval for sale or return, where the original deadline fell during the period from 20 March 2020 to 30 October 2020, such that the time for completion or compliance stands extended up to 31 October 2020; the notification is deemed to have come into force from 21 September 2020.

E way bill validity extension treats affected expired e way bills as extended until a later statutory date.
Where an e way bill generated on or before a specified March date had its validity expire on or after a specified March date, the validity period of such e way bill is deemed extended until the end of June; this substitution amends the proviso in the earlier notification and is deemed to have come into force from the end of May.

Restrictions on Input Tax Credit use limit electronic credit for high-value supplies, with exemptions and suspension tied to return reconciliation.
Amendments require biometric Aadhaar authentication or biometric and document-based KYC with in-person verification for registration completion; extend timelines and condition registration grant on physical verification where Aadhaar authentication is not completed or officer deems it fit; introduce reconciliation-based suspension where significant discrepancies exist between returns, GSTR-1 and supplier data, bar refunds during suspension, and add a rule limiting use of electronic credit ledger to discharge almost all output tax liability for high-value taxable supplies subject to specified exemptions and Commissioner's discretion.

Commencement of GST amendments: notification appoints a specific date for selected amendment sections to take effect.
The Lieutenant Governor, under sub section (2) of section 1 of the Puducherry Goods and Services Tax (Second Amendment) Act, 2020, appoints the first day of January, 2021 as the date on which sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Act shall come into force, via a notification issued by the Commercial Taxes Secretariat.

HSN Code requirement: registered suppliers must state eight-digit HSN codes for specified chemical supplies in tax invoices.
Registered persons must include an eight-digit HSN code in tax invoices for supplies that correspond to the classes and HSN codes listed in the Table; the proviso mandates recording the full eight-number digit HSN identifier for each applicable chemical item in invoices issued under the Puducherry GST rules.