Extension of annual GST return filing deadline: annual return under section 44 extended to 31 March 2021 for 2019-20.
The Commissioner, on the recommendations of the Council and exercising powers under the Act read with the Rules, extends the time limit for furnishing the annual return electronically through the common portal for the financial year 2019-20, as set out in the Central Tax notification issued by the Ministry of Finance; a later notification substituted the originally notified date with the currently specified extended date.

Notification correction extends procedural timeline to thirty days and amends wording from proviso to provisos.
Corrigendum to Notification No. 94/2020-Central Tax makes two formal corrections: it replaces the word "proviso" with provisos to correct the textual reference, and it substitutes "seven working days" with thirty days, thereby modifying the procedural timeline specified in the published notification.

Aadhaar authentication in GST registration; data-driven suspension and tighter input tax credit use and filing safeguards.
The amendment mandates biometric Aadhaar authentication or alternative biometric/KYC verification at Facilitation Centres for registration; extends processing timeframes and provides deemed approval where officers fail to act; adds a data-driven suspension route based on discrepancies among returns and GSTR-1/inward-supply data with suspension notice in FORM GST REG-31 and suspension-linked refund bar; restricts use of electronic credit ledger to not exceed ninety-nine per cent of output tax in high-value cases subject to exemptions; replaces "uploaded" with "furnished", reduces specified ITC reversal rate from 10% to 5%, recognises invoice furnishing facility and links GSTR-1 filing eligibility to GSTR-3B compliance.

Late fee waiver for delayed GSTR-4 filings grants relief to Ladakh-registered taxpayers for specified period.
The notification inserts a proviso waiving the late fee for delay in furnishing FORM GSTR-4 for Financial Year 2019-20 for the period from 1 November 2020 to 31 December 2020, applicable only to registered persons whose principal place of business is in the Union Territory of Ladakh, by further amending Notification No. 73/2017 Central Tax under the statutory powers vested in the Government.

Commencement of Finance Act provisions: specified sections are appointed to come into force by government notification effective on an appointed date.
The Central Government, under sub section (2) of section 1 of the Finance Act, 2020, appoints the 1st day of January, 2021 as the date on which the provisions of sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act, 2020 shall come into force.

Extension of e-way bill validity under GST notification; amendment effective from early December expands the validity period.
The notification amends the principal notification by substituting the specified late-November end dates for e way bill validity with later March dates, thereby extending the period of validity; the amendment is deemed to have come into force from the first day of December and is issued under the Central, Integrated and Union Territory GST enactments on Council recommendation.

HSN code requirement: eight-digit HSN codes must be shown on tax invoices for specified chemical supplies.
The amendment inserts a proviso requiring a registered person to mention eight number of digits of HSN Codes in tax invoices for the classes of chemical supply listed in the Table, where the Table specifies the HSN Code; entries marked "As applicable" require the supplier to determine and record the appropriate eight-digit HSN Code.

Penalty waiver for non-compliance of QR invoice requirement, conditional on subsequent mandatory compliance by registered persons.
Waiver of penalty under section 125 of the Central Goods and Services Tax Act is granted for non-compliance with the Dynamic QR code invoicing requirement of notification No.14/2020 for the period from 1st December, 2020 to 30th June, 2021, conditional on the registered person complying with that notification from 1st July, 2021.

Corrigendum replacing 'Central Government' with 'Commissioner' clarifies the designated authority in the notification administrative text change.
Correction to the operative text of the Central Tax notification directs that the expression Central Government is to be read as Commissioner, effecting a single textual substitution of the named authority in the published notification.

Corrigendum: correction of a central tax notification citation to replace the earlier referenced notification with the updated citation.
Corrigendum directs that, in the specified lines of Notification No. 82/2020-Central Tax published 10th November 2020, the words citing "notification No. 72/2020-Central Tax" and its Gazette particulars shall be read as "notification No. 79/2020-Central Tax" with the corresponding Gazette publication details, thereby correcting the published citation.

E-invoicing threshold reduction expands mandatory coverage to more large taxpayers, widening applicability under CGST rules.
Amendment reduces the aggregate turnover threshold that triggers mandatory e-invoicing under the Central Goods and Services Tax framework by substituting the previously specified higher benchmark with a lower benchmark effective from the specified implementation date, thereby widening the class of taxpayers required to issue electronic invoices and amending the first paragraph of the principal notification.

Extension of ITC-04 filing deadline allows late submission for job-worker dispatches and receipts, easing compliance burdens.
Extension allowed for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker for the July-September 2020 period, permitting submission until 30th November 2020. The Commissioner, with Board approval under the Central GST framework, issued the notification and declared the extension effective retrospectively from 25th October 2020, thereby altering the statutory timeline for filing the ITC-04 declaration related to job-work movements.

Rescission of Tax Notification withdraws prescribed GSTR 3B return, subject to savings for actions taken before rescission under CGST powers.
The Commissioner, invoking statutory powers under the Central Goods and Services Tax framework and acting on Council recommendations, rescinds Notification No. 76/2020 Central Tax (G.S.R. 636(E), dated 15 10 2020) that prescribed return in FORM GSTR 3B, by issuing Notification No. 86/2020 Central Tax dated 10 11 2020; the rescission is subject to a savings provision preserving things done or omitted before rescission and a corrigendum corrected the instrument's nomenclature.

Special payment procedure for quarterly filers allows advance deposit into electronic cash ledger based on prior-period tax liability.
Notification prescribes a special procedure allowing specified registered persons who file quarterly returns to meet provisional tax obligations for the first and/or second month of a quarter by depositing into the electronic cash ledger an amount calculated with reference to prior-period tax liability; the procedure is not required where electronic cash or credit ledger balances suffice or where tax liability is nil, and is available only to persons who have furnished the return for a complete preceding tax period.

Quarterly return option allows eligible small taxpayers to file quarterly while remitting monthly tax in accordance with GST rules.
Notification designates registered persons (excluding those under the Integrated GST provision) with aggregate turnover up to the notified threshold who opt under rule 61A to furnish returns quarterly, subject to the condition that the return for the preceding month has been furnished when exercising the option; the option, once exercised, continues unless revised. A person whose turnover crosses the threshold during a quarter becomes ineligible for quarterly filing from the first month of the succeeding quarter. A deemed-option applies to specified small taxpayers based on recent GSTR-1 filing, and default options may be changed electronically on the common portal within the prescribed window.

Extension of time for furnishing GSTR 1: filing deadlines for outward supplies have been extended for specified filer classes.
Extension of time is granted for furnishing the details of outward supplies in FORM GSTR-1 under the Central Goods and Services Tax Rules by the Commissioner on Council recommendations, superseding earlier notifications. The notification prescribes extended filing deadlines differentiated for monthly filers and for registered persons required to file quarterly under the proviso to sub section (1) of section 39, and contains further specific extensions for certain tax periods and for taxpayers in designated districts or states as reflected by subsequent amendments.

Invoice Furnishing Facility and auto drafted ITC statement streamline GST invoice reporting and return compliance timelines.
The amendment replaces rules to require outward-supply reporting in FORM GSTR-1 and introduces an Invoice Furnishing Facility (IFF) for quarterly filers to submit invoice-level details for the first two months, excluding those from the quarterly GSTR-1. It establishes auto-drafted recipient statements including a new monthly FORM GSTR-2B compiling supplier GSTR-1/5/6 and import data, prescribes timelines for GSTR-2B availability, revises FORM GSTR-3B filing deadlines with state-specific quarterly due dates, mandates interim deposits for first two months via FORM GST PMT-06, and sets rules for electing and reverting quarterly filing.

Commencement of section 97: provisions of Finance (No.2) Act, 2019 come into force on 10 November 2020.
Designates 10th November 2020 as the date on which section 97 of the Finance (No.2) Act, 2019 shall come into force, by a Central Tax notification issued under clause (b) of sub section (2) of section 1 of the Act, executed by the Department of Revenue, Central Board of Indirect Taxes and Customs.

Due date extension for annual GST reconciliation (GSTR 9/9C) shifts filing deadline from October to December.
The Commissioner, exercising powers under the Central Goods and Services Tax Act and CGST Rules and acting on the Council's recommendation, amends Notification No. 41/2020 to substitute the previously notified deadline for furnishing Form GSTR 9 and Form GSTR 9C for FY 2018 19 with a later deadline, by issuing Notification No. 80/2020 Central Tax dated 28 October 2020.

GST exemption for satellite launch services places such services by national space entities under nil Central GST rate.
An amendment to Notification No. 12/2017 inserts a new Table entry exempting satellite launch services supplied by specified national space entities from Central GST, designating those supplies as nil-rated and removing CGST liability, effected on the recommendations of the Council and recorded as an insertion after the existing serial number.