Quarterly GST return option applies to eligible taxpayers with turnover limits, deemed choices, and portal-based revision rules.
Registered persons with aggregate turnover up to five crore rupees in the preceding financial year may furnish returns quarterly from January 2021, subject to the prescribed conditions that the preceding month's return has been furnished and the selected option continues unless revised. If aggregate turnover crosses five crore rupees during a quarter, quarterly return filing ceases from the first month of the succeeding quarter. Certain registered persons are also given a deemed option based on October 2020 filing and may change the default option electronically within the specified period.

GST return filing framework updated with new outward supply reporting, auto-drafted input tax credit statements, and quarterly return options.
The Uttarakhand Goods and Services Tax (Thirteenth Amendment) Rules, 2020 revise the GST compliance framework for outward supply reporting, inward supply disclosure, quarterly return filing, and input tax credit statementing. The amendments substitute rule 59 to govern FORM GSTR-1 and the invoice furnishing facility, substitute rule 60 to make supplier, non-resident, ISD, TDS, TCS, and import data available through the common portal, and introduce FORM GSTR-2B as an auto-drafted monthly input tax credit statement. The rules further amend rule 61, insert rule 61A for opting for quarterly returns, modify rule 62, and update FORM GSTR-1 instructions on HSN digits.

Commencement of amendment provision under Uttarakhand GST law fixed from 10 November 2020.
Appoints 10 November 2020 as the date on which Section 8 of the Uttarakhand Goods and Services Tax (Amendment) Act, 2019 comes into force. The notification operates only to bring the specified amendment provision into effect under the Uttarakhand GST framework.

Land Customs Stations expansion updates border haats and river and rail routes to enhance specified cross border connectivity.
Amendment designates additional Land Customs Stations and prescribes specific cross border routes: adds Bholaganj, Nalikata and Ryngku to provisos; inserts Bholaganj and Ryngku Border Haats with boundary pillar coordinates linking to Bangladesh; substitutes river route entries for Dhulian under the Protocol on Inland Water Transit and Trade; inserts Nalikata (Border Haat), Kolaghat, Jogighopa and Badarpur as river routes connecting to Bangladesh; and adds the rail route connecting Jayanagar in India to Kurtha in Nepal.

Waiver of penalty for specified noncompliance permitted, conditioned on subsequent compliance with the original notification.
The Lieutenant Governor, on the Council's recommendation, waives the amount of penalty payable under the Act for non compliance with the Commercial Taxes Secretariat notification (G.O. Ms. No. 10, dated 1 April 2020) for the period 1 December 2020 to 31 March 2021, provided the registered person complies with that notification from 1 April 2021.

HSN Code requirement: specified chemical supplies must show eight-digit HSN codes on tax invoices, tightening invoice detail obligations.
The Commissioner inserted a proviso requiring registered persons to mention eight digits of the HSN Code in tax invoices for supplies listed in the Table, where the class of supply and corresponding HSN Code are specified; the Table enumerates chemical substances with their HSN Codes, with some entries marked "As applicable."

GST return deadlines require electronic submission of FORM GSTR-3B by monthly due dates, extended for small taxpayers.
The Commissioner mandates electronic furnishing of FORM GSTR-3B via the common portal for October 2020 to March 2021 by the twentieth day of the succeeding month, with taxpayers having aggregate turnover up to five crore rupees permitted to file by the twenty fourth day. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts must be debited from the electronic cash ledger, not later than the applicable filing due date. The notification is effective from 15th October, 2020.

Penalty waiver for noncompliance of state notification; relief granted conditional on future compliance from the specified commencement date.
Waiver of penalty is granted for failure to comply with a specified state finance department notification, by exercise of statutory power, provided the affected person complies with that notification from the commencement date specified in the waiver, making the relief conditional on future conformity and limited to the penalty component recoverable under the statute.

E-invoicing threshold revised under Uttar Pradesh GST rules, lowering the notified turnover limit for compliance.
The notification amends the earlier Uttar Pradesh Goods and Services Tax notification by substituting the turnover threshold of five hundred crore rupees with one hundred crore rupees in the first paragraph, effective from 1 January 2021. It is deemed to have come into force from 10 November 2020, thereby revising the operative threshold for the notified e-invoicing requirement under rule 48(4).

Quarterly GST return option notified for eligible registered persons, with monthly tax payment and turnover-based conditions.
Registered persons under the Uttar Pradesh Goods and Services Tax regime, other than persons covered by section 14 of the Integrated Goods and Services Tax Act, having aggregate turnover of up to five crore rupees in the preceding financial year and having opted to furnish returns quarterly under rule 61A, are notified as a class required to furnish returns every quarter from January 2021 onwards while paying tax monthly in accordance with section 39. The quarterly option is subject to the condition that the return for the preceding month, due on the date of exercising the option, has already been furnished, and once the option is exercised it continues for future tax periods unless revised.

Quarterly GST payment procedure allows registered persons to deposit tax based on prior liability in the electronic cash ledger.
Registered persons opting to furnish quarterly returns may follow a special procedure for payment of tax for the first or second month of a quarter by depositing in the electronic cash ledger an amount equivalent to thirty-five per cent of the tax liability paid in the preceding quarter. No deposit is required where the available cash or credit ledger balance is sufficient, or where there is nil tax liability. The procedure is available only after furnishing the return for a complete preceding tax period.

Commencement of GST amendment provisions with retrospective effect from 10 November 2020
Appoints 10 November 2020 as the commencement date for section 7 of the Uttar Pradesh Goods and Services (Amendment) Act, 2020. The notification is deemed to have come into force with effect from that date, giving retrospective operation to the specified commencement.

GST notification amendment extends the specified time limit under the Uttar Pradesh tax framework.
The Uttar Pradesh GST notification amends the earlier notification issued under Section 148 of the Uttar Pradesh GST Act, 2017 by substituting the date in the first proviso to the third paragraph. The reference to 31 August 2020 is replaced with 31 October 2020, thereby extending the specified time limit under the notification. The amending notification is stated to be deemed to have come into force with effect from 31 August 2020.

HSN Code requirement: Registered persons must include eight-digit HSN codes for specified chemical supplies in tax invoices.
Registered persons must mention eight digits of HSN Codes in tax invoices for the classes of supply specified in the Table, which lists particular chemical substances with their HSN Codes or notes them as applicable; the requirement is made under the first proviso to rule 46 of the Kerala Goods and Services Tax Rules and applies to invoice issuance for the enumerated chemicals.

Rescission of notification: administrative withdrawal of a prior GST notification while preserving prior actions and omissions.
The Commissioner of State Tax, exercising powers under the Kerala State Goods and Services Tax Act and relevant rules, rescinds Notification No. 10/2020 State Tax dated 27th October, 2020 on Council recommendations as necessary in the public interest, without affecting things done or omitted before such rescission.

SEZ membership updated by substituting two member entries to appoint new industry representatives on the zone's governing council.
Amendment to the Visakhapatnam Special Economic Zone Authority substitutes the entries at Sl. Nos. 5 and 6 of notification S.O. 2060(E) by replacing the previously listed members with newly named industry representatives and their affiliations, pursuant to powers conferred by Section 31(1) read with Section 31(5) of the Special Economic Zones Act, 2005; ministerial notification and administrative file reference are provided.

Foreign investment limits in defence revised to allow higher automatic clearance with government approval beyond set thresholds.
A new proviso exempts a Multilateral Bank or Fund, of which India is a member, from being treated as an entity of any particular country or as having a country as beneficial owner of its investments in India. The Defence sector entry in Schedule 1 is replaced to permit full sectoral caps with foreign investment allowed under the automatic route up to a specified threshold and requiring Government route approval beyond that threshold for access to modern technology or other recorded reasons, subject to licensing, inter-ministerial consultation, security clearances, investee capability requirements, and national security review.

Special deposit obligation: quarterly filers must deposit a prescribed portion of prior tax liability in early quarter months.
Notification prescribes a special deposit procedure allowing certain registered persons who opt for quarterly returns to discharge tax due in the first and/or second month of a quarter by depositing in the electronic cash ledger a prescribed portion of tax liability based on the preceding quarter's return (or the last month of the immediately preceding quarter where applicable), subject to exemptions where ledger balances are adequate or liability is nil and conditional on furnishing the return for a complete prior tax period.

Quarterly return option available to registered persons below turnover threshold, requiring monthly tax payment and electronic opt-in change window.
Notification appoints registered persons below the aggregate turnover threshold who opt for quarterly returns to file quarterly from January 2021 while paying tax monthly; eligibility requires that the preceding month's return was filed and the opted choice continues unless revised. Crossing the turnover threshold during a quarter disqualifies quarterly filing from the first month of the next quarter. Registrants who filed the prescribed return for October 2020 by the stated date are deemed to have selected the monthly or quarterly option per the Table, and may change this default electronically within the announced window.

Invoice Furnishing Facility requirement streamlines interim outward supply reporting and feeds an auto-drafted ITC statement for reconciliation.
Registered persons must furnish outward supply details in FORM GSTR-1 monthly or quarterly via the common portal; quarterly filers may report first and second month supplies through the Invoice Furnishing Facility (IFF), and IFF-submitted details are excluded from the quarter's FORM GSTR-1. Supplier filings and import data will feed Parts A-D of FORM GSTR-2A, and a new auto-drafted monthly ITC statement, FORM GSTR-2B, will summarise ITC available and reversals for reconciliation in FORM GSTR-3B.