IGST exemption for satellite launch services removes integrated tax liability for specified public space launches.
Amendment inserts a Nil IGST rate entry as serial 20C, tariff item 9965, specifying that satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited attract Nil IGST, effected by Notification No. 05/2020-Integrated Tax (Rate) dated 16 October 2020 as a further amendment to Notification No.9/2017-Integrated Tax (Rate).

Tax exemption for satellite launch services now applies to specified Indian suppliers, exempting them from Union Territory GST.
The notification amendment inserts entry 19C to exempt satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited from Union Territory Goods and Services Tax, prescribing a Nil tax rate and corresponding Nil entry in the notification's rate columns.

HSN code reporting requirements updated, Nil returns may be filed via SMS and several GST forms and reporting rules revised.
Rules amend CGST Rules, 2017 to allow the Board to mandate HSN code digit reporting or exemptions; permit furnishing of Nil returns/statements via SMS with OTP verification; require audited accounts and electronic submission of FORM GSTR-9C for persons above the prescribed turnover threshold for specified years; temporarily relax a restriction for certain overdue returns; convert some proper officer obligations to discretionary actions; and substantially revise/substitute FORM GSTR-2A and multiple GST forms and tables to standardize reporting of inward supplies, amendments, debit/credit notes, ISD credits, TDS/TCS credits, imports, SEZ supplies and ITC reporting options.

HSN code digit requirement on tax invoices updated by turnover category, with limited omission for supplies to unregistered persons.
Substitutes the invoice-content table to require HSN code digits based on aggregate turnover: suppliers with aggregate turnover up to five crores rupees must report four HSN digits, and those with turnover exceeding five crores rupees must report six HSN digits; effective from 1 April 2021. A proviso permits a registered person with aggregate turnover up to five crores rupees in the previous financial year to omit the applicable HSN digit requirement when issuing tax invoices for supplies to unregistered persons.

Optional annual GST return filing under section 44(1) extended to an additional financial year for eligible small taxpayers.
The notification amends Notification No. 47/2019 by adding the financial year 2019-20, thereby extending the optional applicability of filing the annual return under section 44(1) of the CGST Act to include that additional year for small taxpayers who had not filed before the due date and who meet the aggregate turnover criterion.

GSTR-3B return deadlines adjusted by turnover and location; tax and penalty payments must be discharged via electronic ledgers by due dates.
Specification fixes monthly due dates for furnishing the return in FORM GSTR-3B for October 2020 to March 2021: generally by the twentieth day of the succeeding month, with later dates for taxpayers with specified lower turnover located in designated State and Union territory groups. Tax liabilities declared in FORM GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable, and interest, penalty, fees or other amounts must be paid by debiting the electronic cash ledger on or before the applicable filing due date.

Extension of GSTR-1 due date to the eleventh day of the succeeding month for specified large taxpayers.
The Commissioner, under the second proviso to section 37 read with section 168, extended the time-limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose aggregate turnover exceeds the prescribed threshold in the preceding or current financial year; for the monthly periods October 2020 to March 2021 the due date is fixed as the eleventh day of the month succeeding each such month, while the time-limit under sub-section (2) of section 38 for those months will be notified later.

Quarterly GSTR 1 due dates set for small taxpayers, requiring special quarterly furnishing of outward supply details for specified quarters.
Registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year must follow a special procedure to furnish outward supply details in FORM GSTR 1 for October-December 2020 and January-March 2021; the prescribed final submission dates for those quarterly GSTR 1 filings are 13 January 2021 and 13 April 2021, and the time limit for furnishing related monthly details or returns for October 2020-March 2021 will be notified later.

HSN code disclosure requirement amended to specify digit lengths for suppliers, with limited exemption for small taxpayers.
Amendment substitutes the Table in Notification No. 5/2017 to require disclosure of four HSN code digits on invoices for suppliers with aggregate turnover up to five crores rupees and six digits for those exceeding that turnover, effective 1 April 2021, while allowing registered persons with turnover up to five crores rupees to omit HSN digit mention on invoices to unregistered persons.

Corrigendum corrects GST notification terminology, replacing Quick Reference with Quick Response in the Gazette publication.
Corrigendum to Notification No. 72/2020 Central Tax substitutes the phrase "Quick Reference" with "Quick Response" at two specified locations in the published Gazette entry (page 2, line 26 and page 2, line 33), amending the published text for accuracy.

Invoice Reference Number requirement: obtain IRN via specified upload or invoice will not be treated as valid.
Notification requires registered persons who prepared invoices otherwise than prescribed to obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the common GST portal within thirty days of the invoice; failure to obtain the IRN in time renders the document not an invoice.

QR code embedding Invoice Reference Number permits electronic production of tax invoices for verification in lieu of physical invoices.
The amendment requires a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic invoicing process, permits the Commissioner to exempt persons or classes from issuing such invoices by notification subject to conditions, and allows electronic production of the QR code with embedded IRN to proper officers in lieu of the physical tax invoice for verification.

Preceding financial year extended to 2017-18 onwards; operative date deferred to 1st December for compliance.
The notification amends the principal Gazette notification by substituting "a financial year" with "any preceding financial year from 2017-18 onwards" to permit use of earlier years from 2017-18, and by substituting the commencement date "1st day of October" with "1st day of December" to defer the operative date for compliance with the notification's procedural requirements.

Preceding financial year scope extended to include 2017-18 onwards; relief now covers supplies for exports.
Amendment substitutes "a financial year" with any preceding financial year from 2017-18 onwards, broadening the look-back period, and inserts "or for exports" after "goods or services or both to a registered person", thereby extending the notification's scope to cover export transactions.

Extension of deadline under CGST Act alters previous notification date to a later date, affecting prior tax compliance timelines.
Amends the earlier GST notification by substituting the original cut-off date with a later date under the authority of the Central Goods and Services Tax Act and relevant Rules, effectuated on the recommendations of the Council and referencing the principal notification's Gazette publication.

CGST exemption on export transportation services extended, continuing tax relief for carriage of goods by air or sea.
Extension of the CGST exemption maintains tax-free treatment for services of transporting goods by air or sea from the customs station of clearance in India to a place outside India by amending the principal notification's entries (19A and 19B) to substitute the later year, thereby continuing the exemption for the extended period under the Central Goods and Services Tax Act, 2017, effective from the notification's commencement date.

IGST exemption on overseas transportation of goods extended, maintaining zero-rating for carriage from Indian customs beyond prior expiry.
Amendment substitutes the year specified against serial numbers 20A and 20B in the Integrated Tax (Rate) notification to extend the IGST exemption for transportation of goods by air or sea from the customs station of clearance in India to a place outside India; the notification is made under relevant provisions of the IGST and CGST Acts and takes effect from 1st October, 2020.

UTGST exemption for transportation of goods by air or sea extended, maintaining zero-rate export treatment effective October.
Extension of the UTGST exemption for transportation of goods by air or by sea from the customs station of clearance in India to a place outside India by substituting the year against serial numbers 19A and 19B in the Union Territory Tax (Rate) notification, thereby extending the exemption period. The amendment is effected by Notification No. 04/2020 and takes effect from 1 October 2020.

Corrigendum to Central Tax notification correcting a typographical date designation published in the Gazette wording.
Corrigendum to Notification No. 68/2020-Central Tax corrects a typographical error in the Gazette publication by substituting the figures and letter "22th" with the correct ordinal "22nd" at page 4, line 30 of the earlier notification, thereby amending the official text for accuracy in the Government of India Department of Revenue record.

Corrigendum corrects typographical and date errors in Central Tax notification, amending specified text and references.
Corrigendum to Notification No. 67/2020-Central Tax makes three ministerial corrections in the Gazette text: omitting the figure "(ii)" at the specified location, replacing "March, 2020" with "March, 2019" in the identified line, and correcting the ordinal "22th" to "22nd" as indicated.