GSTR-1 filing deadlines set for small taxpayers requiring quarterly outward-supply returns under special procedure with specified due dates.
Designates registered persons with aggregate turnover up to 1.5 crore rupees as subject to a special procedure to furnish details of outward supplies in FORM GSTR-1 under the CGST Rules, and fixes time limits for filing GSTR-1 for the quarters October-December 2020 and January-March 2021, with further monthly filing timelines to be notified; notification effective from 15 October 2020.

Invoice Reference Number requirement: invoices prepared otherwise must obtain IRN via FORM GST INV-01 to be valid.
Registered persons who prepared invoices otherwise than as required under sub rule (4) of rule 48 must, for invoices dated between 1 October 2020 and 31 October 2020, obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the GST Electronic Portal within thirty days from the invoice date; failure to do so will result in the document not being treated as an invoice.

Code on Wages provisions commence to enable Central Advisory Board functions and certain Minimum Wages Act interactions.
The Central Government has appointed the notification date as the effective date for selected provisions of the Code on Wages, 2019 that activate the Central Advisory Board (specified subsections of section 42 and clauses of section 67) and for section 69 insofar as it relates to sections 7 and 9 (as to the Central Government) and section 8 of the Minimum Wages Act, 1948.

GST return compliance expands HSN flexibility, SMS nil filing, dynamic inward-supply reporting, and revised annual-return disclosures.
Bihar GST compliance is revised through HSN-reporting flexibility, SMS filing of Nil GSTR-3B, GSTR-1 and CMP-08 filings with OTP verification, and modified annual audit and reconciliation-statement requirements. FORM GSTR-2A is replaced with a dynamic auto-drafted inward-supply statement covering invoices, amendments, reverse-charge supplies, ISD credit, TDS/TCS credit and import data. GSTR-5, GSTR-5A, GSTR-9 and GSTR-9C reporting instructions are updated, while assessment, demand, recovery and arrears forms receive structured liability-reporting tables.

HSN code reporting requirement revised by turnover threshold, allowing omission for small suppliers when supplying to unregistered persons.
Substitutes the HSN-digit table effective 1 April 2021 prescribing HSN Code digits by aggregate turnover: up to five crores-4 digits; more than five crores-6 digits. A registered person with aggregate turnover up to five crores may omit indicating HSN digits on tax invoices for supplies to unregistered persons. Issued under the first proviso to rule 46 of the Bihar GST Rules, amending Notification No. S.O. 111 dated 29 June 2017.

Amendment to notification expands temporal scope to include an additional past financial year under the GST Act.
Amendment under section 148 substitutes the opening paragraph of the cited Commercial Taxes Department notification to add an additional financial year to the list, thereby extending the temporal applicability of that notification by replacing the original words and figures with wording that includes the subsequent financial year.

GSTR-3B return deadlines set with staggered monthly filing dates for specified taxpayers and states during Oct-Mar.
Returns in FORM GSTR-3B for October 2020-March 2021 must be furnished electronically through the common portal by the twentieth day of the succeeding month, with taxpayers having an aggregate turnover of up to five crore rupees required to file by the twenty-second or twenty-fourth day depending on the state or union territory of their principal place of business. Tax and related liabilities declared in the return must be discharged by debiting the electronic cash or electronic credit ledger by the last date for filing.

Due date for GSTR-1 extended to the 11th day of the succeeding month for specified registered persons.
The due date for furnishing FORM GSTR-1 by the class of registered persons exceeding the turnover threshold is extended: for each month October 2020 to March 2021, details of outward supplies in FORM GSTR-1 must be furnished by the eleventh day of the month succeeding the relevant month. The time limit for returns under subsection (2) of section 38 for those months will be notified subsequently in the Official Gazette.

Special GSTR-1 filing procedure for small registered persons mandates quarterly submission of outward supply details by specified deadlines.
Notification under section 148 notifies registered persons below the specified aggregate turnover threshold as a class required to follow a special procedure to furnish details of outward supply in FORM GSTR-1 on a quarterly basis, fixing specific deadlines for the quarters identified and stating that the time limit for furnishing details or returns under sub section (2) of section 38 for the intervening months will be notified subsequently.

GST exemption extension for export transportation services by air or sea prolongs applicable period, affecting tax liability.
The amendment substitutes a later year for the earlier year in the Table entries for serial numbers 19A and 19B, extends the Goods and Services Tax exemption for transportation of goods by air or by sea from the customs station of clearance in India to a place outside India, and declares the amendment effective from 1 October 2020 under powers conferred by the Kerala State Goods and Services Tax Act, 2017.

Satellite launch services exemption - Kerala SGST exempts launches by specified national space organisations and their commercial entities.
An amendment to the Kerala State GST notification inserts serial 19C exempting satellite launch services supplied by specified national space organisations and their commercial entities, prescribing nil SGST; the notification is effective retrospectively from 16 October 2020 and is made on the recommendation of the GST Council.

Proficiency self-assessment exemption expanded: longer compliance period and service-based exemptions for experienced directors in corporate appointments.
Rule 6 is amended to extend the time to comply with the online proficiency requirement and to exempt individuals who have accrued a specified period of qualifying service as directors or key managerial personnel in listed companies, certain unlisted companies, specified foreign or overseas entities, statutory corporations, or who have held defined senior pay-scale positions in central ministries or senior regulatory grades, with concurrent service across entities counted only once; an explanatory proportionate measure is also reduced.

Change of nomenclature in tax officer designations updates titles while preserving rank and benefits on Gazette publication.
The amendment substitutes existing tax officer titles with new designations (Commissioner Principal Commissioner; Additional Commissioner Special Commissioner; Joint Commissioner Additional Commissioner; Deputy Commissioner Joint Commissioner; Assistant Commissioner Deputy Commissioner; Superintendent Assistant Commissioner; Inspector Superintendent). This change is a nomenclature adjustment only, does not alter rank or confer monetary benefits, and takes effect from publication in the Official Gazette.

Section 171 compliance deadlines extended to end of March, with the amendment deemed effective from early December.
Amendment revises transitional compliance timelines under Section 171 by substituting earlier November cut off dates in the proviso to clause (i) of Notification No. 35/2020 State Tax with new end of March cut offs, thereby extending the period for eligible compliances; the change is effected under section 168A following GST Council recommendation and is deemed effective from the first day of December.

Appointment of Statistics Officer under Collection of Statistics Act confers statutory powers to operate nationwide including Jammu and Kashmir.
The Ministry of Commerce and Industry appoints Ms. Pally Kundu, Deputy Director General, as Statistics Officer under the Collection of Statistics Act, 2008, empowered to exercise all or any powers under the Act; the appointment partially modifies a prior notification and specifies the officer's particulars and nationwide jurisdiction including Jammu and Kashmir in Schedule II.

Bilateral safeguard measure confirmed on phthalic anhydride, increasing customs duty on Korea-originating imports under CEPA.
The Central Government confirms the provisional Bilateral Safeguard measure on phthalic anhydride originating in Korea under the India-Korea CEPA following final findings that imports increased, caused and threatened serious injury, and that a causal link exists to duty concessions. The notification amends No.152/2009 Customs to insert serial 230C for tariff item 2917 35 00 with an increased customs duty of 5.63 and substitutes the proviso specifying the temporal effect of the safeguard entries.

De notification of Special Economic Zone rescinds prior SEZ notification for a footwear park following state NOC and recommendation.
The Central Government, exercising rule-based authority under the SEZ Rules, rescinds the prior notification that had designated the footwear park at Irungattukottai SIPCOT Industrial Park as a Special Economic Zone, following the SEZ developer's proposal supported by the State Government's No Objection Certificate and the Development Commissioner's recommendation; the rescission preserves things done or omitted before it.

Effective date postponement of auditor's report order: applicability deferred to 1st April 2021 for audit reporting requirements.
Amendment to the Companies (Auditor's Report) Order, 2020 replaces the date in paragraph 2, substituting the earlier applicability date with the later specified date, thereby deferring the commencement of the auditor reporting requirements; the Order is made under the powers of sub section (11) of section 143 of the Companies Act and comes into force on publication in the Official Gazette.

Quarterly GST return option allows eligible small taxpayers to file quarterly returns while paying tax monthly under conditions.
Notification permits registered persons (excluding those under IGST section 14) with aggregate turnover up to five crore who opted under rule 61A to furnish returns quarterly from January 2021 while paying tax monthly, subject to the condition that the return for the preceding month due on the date of option has been furnished and that the option, once exercised, continues unless revised. It also sets out loss of eligibility on crossing the turnover threshold during a quarter, deemed options for certain October 2020 filers, and an electronic window to change the default option.

Deemed commencement of Section 39(a) and (b) appointed effective from 10 November 2020 under enabling provision.
Appoints 10th November 2020 as the deemed date of commencement for Section 39(a) and (b) of the Jammu and Kashmir Goods and Services Tax Act, 2017, by Notification S.O. 386 dated 17th December 2020 under the power of Section 1A of the Act read with S.O. 3466(E) of 5th October 2020.