Commencement of Section 7 notified to take effect pursuant to the Haryana Goods and Services Tax (Amendment) Act.
Section 7 of the Haryana Goods and Services Tax (Amendment) Act, 2019 is appointed to commence on the 10th day of November, 2020, by exercise of the executive power under sub section (2) of section 1 of the Amendment Act; the notification dated 8th December, 2020 by the Excise and Taxation Department of Haryana declares when the provision shall come into force.

E-invoicing threshold reduced, expanding mandatory e-invoicing coverage from January for taxpayers with higher turnover.
Amendment substitutes the monetary threshold for mandatory e-invoicing in the Haryana GST notification, replacing five hundred crore rupees with one hundred crore rupees, effected under the Haryana GST Rules with authority from sub-rule (4) of rule 48, and taking effect from 1 January 2021, thereby expanding the class of taxpayers required to issue e-invoices.

Penalty waiver for GST notification non compliance granted, conditional on registered persons commencing compliance in the subsequent period.
The Government waives penalty amounts payable by any registered person for non-compliance with the specified GST notification during the announced relief period, provided that the person complies with the notification from the commencement of the subsequent compliance period; the waiver is issued under the statutory power conferred by the GST Act and applies to penalties otherwise payable under the penal provision for registered persons.

Aadhaar authentication in GST registration triggers verification requirements, revised processing timelines, deemed approval, and a standardised e-invoice format.
Telangana GST registration procedures integrate Aadhaar authentication, physical verification and revised deemed-approval periods. Applicants who fail Aadhaar authentication or do not opt for it generally require physical verification of their place of business, subject to document verification authorised with recorded reasons and approval. Registration is deemed approved if the proper officer takes no action within the prescribed period. FORM GST INV-01 is replaced by e-invoice Scheme Version 1.1, requiring core invoice, supplier, recipient, item and tax-total details while permitting specified reference, payment, delivery and additional information.

Waiver of penalty for QR code non-compliance granted, subject to a mandatory subsequent compliance condition reinstating liability if unmet.
Waiver of penalty is granted for non-compliance with the QR Code notification for registered persons, relieving penalty amounts for the period from the first day of December, 2020 to the thirty-first day of March, 2021, on the condition that those persons comply with the QR Code notification from the first day of April, 2021; the notification takes effect from the twenty-ninth day of November, 2020.

HSN code requirement: registered suppliers must include eight-digit HSN codes for specified chemical supplies on tax invoices.
The amendment inserts a proviso to rule 46 requiring that, for the classes of supply specified in the Table and with HSN Codes shown, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued under the Rules; the Table lists specific chemical names with corresponding HSN Codes or indicates "As applicable."

Penalty waiver for GST notification noncompliance subject to conditional compliance and a defined compliance period.
The State government conditionally waives penalty amounts for registered persons who failed to comply with Notification No. 14/2020 - State Tax during a defined interim period, provided those persons comply with the notification's provisions from the specified subsequent compliance date; the waiver is effected on council recommendation under the State GST statute.

HSN code digit requirement revised: larger taxpayers report more HSN digits; small taxpayers may omit digits for supplies to unregistered persons.
Prescribes the required number of digits of Harmonised System of Nomenclature (HSN) Code on tax invoices according to two aggregate turnover bands for the preceding financial year, replacing the prior table; effective as of the operative date. Additionally, it allows registered persons within the lower turnover band to omit the specified HSN digits when issuing tax invoices for supplies to unregistered persons, easing invoice content requirements for smaller taxpayers.

Late fee waiver for delayed GSTR-10 filings permits reduced penalty where return filed within specified relief window.
Waiver of late fee in excess of two hundred and fifty rupees is granted for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return between 22nd September, 2020 and 31st December, 2020; the waiver applies to the portion of the late fee payable under section 47 exceeding that amount and is notified to be effective from 21st September, 2020.

Late fee waiver for delayed GSTR-4 returns permits reduced penalties if returns filed within specified relief window.
Registered persons who did not furnish FORM GSTR-4 for quarters July 2017 to March 2019 may obtain waiver or reduction of late fee: late fee under section 47 is waived to the extent it exceeds two hundred and fifty rupees and fully waived where the state tax payable in the return is nil, provided the returns are furnished between 22 September 2020 and 31 October 2020.

Extension of time limits for compliance on goods sent on approval, allowing delayed actions to be completed by adjusted deadline.
The amendment inserts a proviso extending the time limit for completion or compliance of actions prescribed for goods sent or taken out of Jharkhand on approval for sale or return, where the original time limit fell between 20 March 2020 and 30 October 2020 and was not met; such time limits are extended up to 31 October 2020.

Extension of time limits for GST-related actions: deadlines within the pandemic suspension period extended to end of November.
Where any time limit for completion or compliance of any action by any authority, specified, prescribed or notified under the provision governing extensions, that fell during the period from March to November 2020 and was not met, the time for completion or compliance is extended up to the end of November 2020; this amendment modifies clause (i) of the principal notification and is effective from September 2020.

Extension of compliance date: deadline moved to 31st October 2020 with retrospective effect from 31st August.
Amendment substitutes the deadline in the first proviso of Notification No. 21/2019 State Tax by replacing "31st day of August, 2020" with "31st day of October, 2020" and declares the amendment to be effective from the 31st August, 2020, thereby giving the substitution retrospective effect to that date.

Commencement of provision appointed: Jharkhand GST Amendment provision deemed effective from 1 September 2020.
The Government, exercising powers under sub section (2) of section 1 of the Jharkhand GST (Amendment) Ordinance, 2019, appoints 1 September 2020 as the date on which the specified provision of the Amendment Ordinance shall come into force and declares the notification to be effective from that date.

Aadhaar authentication requirement for GST registration: authentication governs verification, physical inspection, or deemed approval.
Amendments require Aadhaar authentication for GST registration applications (except specified exclusions), make the application date the date of Aadhaar authentication or the earlier prescribed filing limit, and provide that failure to undergo or to opt for Aadhaar authentication triggers physical verification of the business premises (subject to substitute document verification with senior officer approval). The rules also modify timelines and permissive language for proper officer actions and create deemed approval where the officer does not act within the revised periods.

Tax eligibility threshold increased, and Special Economic Zone units included, altering applicability of State GST notification.
The amendment inserts a Special Economic Zone unit into the first paragraph of the principal notification and substitutes the earlier monetary limit with a higher monetary limit for purposes of the notification's applicability; the amendment is made under the Jharkhand GST Rules on the Council's recommendation and is deemed effective from the earlier specified date.

E invoice schema: mandatory standardized e invoice format with IRN generation and specified data fields for GST reporting.
The rules substitute FORM GST INV-1 with a prescribed e invoice schema (Version 1.1), effective 30 July 2020, establishing field-level cardinality and technical specifications for invoice reporting. The schema mandates an IRN generated by the Invoice Registration Portal as a condition of e invoice validity, and defines structured sections for Basic Details, Supplier and Recipient Information, Invoice Item Details (HSN, taxable value, GST components, cesses), Document Totals, E way Bill Details and optional metadata such as export and supporting documents.

Extension of compliance deadline under Jharkhand GST: notification postpones the proviso deadline and applies it retroactively.
The notification amends the principal notification by substituting the figures, letters and words in the first proviso of the third paragraph to extend the proviso deadline, and declares that this substitution shall be deemed effective from an earlier specified date, thereby giving the amended deadline retrospective effect.

Commencement of amendment: sections 2 and 12 of the MGST Second Amendment Act brought into force by state notification.
The Government, exercising powers under the Maharashtra Goods and Services Tax (Second Amendment) Act, 2020, by state notification appoints the date on which Sections 2 and 12 of that Amendment Act shall come into force under the Maharashtra Goods and Services Tax Act, 2017.

Commencement of section 11 appointed under the amendment Act, establishing 18 May 2020 as the commencement date.
The State Government, invoking the amendment Act's commencement power, appoints 18th May, 2020 as the date on which section 11 of the Maharashtra Goods and Services Tax (Second Amendment) Act, 2020 shall come into force, by a State Tax notification issued under the Maharashtra Goods and Services Tax Act, 2017.