Quarterly return option for eligible small taxpayers; tax payable monthly and default filing frequency can be changed online.
Notifies eligible registered persons with turnover within the specified threshold who opt for quarterly filing to furnish quarterly returns from the stated commencement, while requiring tax payment monthly; eligibility requires that the immediately preceding month's return was filed at the time of option, the option continues unless revised, and exceeding the turnover threshold during a quarter disqualifies quarterly filing from the next quarter. It also prescribes deemed options based on recent GSTR-1 filing and permits electronic revision of the default option on the common portal during the announced period.

Invoice furnishing and ITC reconciliation: IFF and auto drafted GSTR 2B revise return filing and payment timing.
Amendments introduce the Invoice Furnishing Facility (IFF) for the first two months of a quarter and require outward-supply details to be furnished in FORM GSTR-1 or via IFF; supplies reported through IFF are excluded from the quarterly GSTR-1. Outward-supply data from GSTR-1, IFF, GSTR-5, GSTR-6 and import entries shall be made available to recipients and an auto-drafted monthly ITC statement, FORM GSTR-2B, will be generated for reconciliation and claiming ITC in FORM GSTR-3B.

Commencement of amendment: sub section (6) of section 7 deemed in force, altering section 39 provisions of WBGST Act.
The Governor, exercising powers under sub section (2) of section 1 of the West Bengal Finance Act, 2020, appoints the 10th day of November, 2020 as the date on which sub section (6) of section 7 of the Act shall be deemed to have come into force, thereby giving legal effect to that provision in connection with amendments affecting sub sections (1), (2) and (7) of section 39 of the WBGST Act.

Quick Reference code with embedded Invoice Reference Number enables electronic verification in lieu of physical tax invoice.
Amendments add a Quick Reference (QR) code embedding the Invoice Reference Number (IRN) for invoices issued under the prescribed e invoicing sub rule, allow the Commissioner to exempt persons or classes from issuing such invoices for a specified period by notification, and permit electronic production of the QR code with embedded IRN for verification in lieu of the physical tax invoice.

HSN code requirement: Registered suppliers must record eight digit HSN codes for listed chemical supplies in tax invoices.
Inserts a proviso requiring that for the classes of supply specified in the attached Table, a registered person shall mention eight digits of the HSN Code in a tax invoice issued under the rules; the Table lists named chemical substances with corresponding HSN Codes or indicates applicability for certain products.

Extension of ITC-04 filing deadline: taxpayers may file job work ITC declarations by the extended due date.
Extension granted for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker for July-September 2020, with the due date extended to 30th November 2020. The notification invokes the West Bengal GST Act and Rules' authority to extend time limits and states the extension is effective from 25th October 2020.

Rescission of GST notification under commissioner authority gives retrospective effect while preserving past actions.
The Commissioner, exercising powers under the State GST Act and rules and on Council recommendation and public interest satisfaction, rescinds Notification No. 11/2020-C.T. dated 4th November, 2020, except as respects things done or omitted before such rescission, and declares the rescission to be deemed effective from the 10th day of November, 2020.

Extension of GSTR-1 filing deadline: monthly filers by the eleventh day, quarterly filers by the thirteenth.
The Commissioner extends the time limit for furnishing details of outward supplies in FORM GSTR-1 to the eleventh day of the month succeeding each tax period, and for persons required to file quarterly returns the due date is extended to the thirteenth day; the notification supersedes earlier departmental notifications and is effective from 1 January 2021.

HSN reporting: invoices must record detailed HSN classification for specified chemical supplies, tightening invoice compliance.
Amendment inserts a proviso requiring registered persons to mention eight number of digits of HSN Codes in tax invoices for the classes of supply listed in the Table. The Table enumerates specified chemical substances and their HSN Codes-covering phosphonates, phosphonic acids and derivatives, cyanides, various chlorides and phosphites, selected amino and hydroxy compounds, polymers and intermediates-some entries marked "As applicable." The notification is issued under rule 46 and is deemed effective from 1st December, 2020.

HSN code requirement: Registered persons must record eight digit HSN codes for specified chemical supplies on tax invoices.
The notification inserts a proviso under rule 46 of the Nagaland GST Rules requiring registered persons to state eight digit HSN Codes in tax invoices for specified classes of chemical supplies listed in the Table. The Table pairs chemical names with their applicable HSN Codes; when an HSN Code is specified the eight digit number must be shown on the invoice, and where entries state "As applicable" the appropriate eight digit HSN must be indicated.

HSN code requirement mandates eight-digit classification in tax invoices for listed chemical supplies to ensure invoice compliance.
Registered persons issuing tax invoices must state eight digits of the HSN Code for the specific chemical supplies listed in the Table, as required by an inserted proviso to the GST Rules, thereby standardising invoice-level classification for those items.

HSN code requirement mandates eight-digit HSN entries in tax invoices for specified chemical supplies under state GST rules.
Amendment to Arunachal Pradesh GST Rules requires registered persons to mention eight number of digits of HSN Codes in tax invoices for specified chemical supplies listed in the notification's Table, with certain entries marked "As applicable," under the authority of the first proviso to rule 46.

Advance tax deposit procedure allows quarterly return filers to make partial electronic cash ledger deposits early in the quarter.
Specified registered persons opting for quarterly returns may, in the first or second month of a quarter, follow a special procedure by depositing into the electronic cash ledger an amount equivalent to thirty five per cent of the tax liability as determined from the preceding quarter's return (or last month of the immediately preceding quarter for monthly filers). No deposit is required where balances in the electronic cash ledger or electronic credit ledger are adequate for the month(s) liability or where there is nil liability, and the procedure is available only to persons who furnished the return for a complete preceding tax period.

Quarterly return option enabled for small registered persons, with monthly tax payment requirement and conditions to continue.
Notification designates registered persons (excluding those under IGST section 14) with aggregate turnover up to five crore who opt for quarterly returns under rule 61A to furnish returns quarterly from January 2021 and to pay tax monthly, subject to the preceding month's return having been filed and the option remaining in force unless revised. Crossing the five crore threshold during a quarter disqualifies quarterly filing from the first month of the next quarter. Deemed options based on prior GSTR 1 filing for specified classes are set out, and an electronic window is provided to change the default option.

GST threshold change reduces applicability threshold under Puducherry GST rules to a lower level, tightening registration scope.
The amendment, made under sub-rule (4) of rule 48 of the Puducherry Goods and Services Tax Rules, 2017, substitutes the higher turnover words in the first paragraph of G.O. Ms. No. 9 dated 1st April, 2020 with lower turnover words, thereby lowering the threshold for applicability and altering registration and compliance scope under the notification effective from the stated commencement date.

Special deposit procedure for quarterly filers permits proportional advance deposit into the electronic cash ledger to meet monthly tax obligations.
Notification allows registered persons opting for quarterly returns to meet first- and/or second-month provisional tax obligations by depositing, into the electronic cash ledger, an amount equal to a specified proportion of the tax paid in the preceding relevant return (preceding quarter for quarterly filers or last month of the immediately preceding quarter for monthly filers). Exemptions apply where electronic ledger balances are adequate or liabilities are nil, and eligibility requires filing the return for a complete preceding tax period.

Quarterly return option for eligible small taxpayers requires monthly tax payment and permits electronic change of option within specified window.
Notification designates registered persons, excluding those under section 14 IGST, with aggregate turnover up to a prescribed threshold who opted under rule 61A to furnish quarterly returns to file quarterly returns from January 2021 while paying tax monthly under the proviso to section 39(7), subject to furnishing the preceding month's return when opting and continuation of the selected option unless revised; crossing the turnover threshold during a quarter ends quarterly filing from the first month of the succeeding quarter, and deemed-option and electronic revision provisions apply for taxpayers who filed the October return by the stated date.

Invoice reporting and auto-drafted ITC statement: new GSTR filing flow and provisional deposit requirement affect return reconciliation.
Suppliers must furnish outward supply details in FORM GSTR-1 or via IFF for eligible quarterly filers; IFF entries for the first two months are excluded from the quarterly GSTR-1. An auto-drafted monthly ITC statement, FORM GSTR-2B, will be generated from supplier filings and import data to summarize ITC Available, ITC Reversal and ITC Not Available. GSTR-3B filing periodicity and due dates are clarified; quarterly filers must deposit a provisional tax amount for the first two months using FORM GST PMT-06, and such deposits are debited on filing the quarterly GSTR-3B.

Commencement of amended GST provision declared, bringing the specified Puducherry GST amendment provision into force.
Under the empowering clause of the Amendment Act, the Lieutenant Governor, by government notification, appoints the 10th day of November, 2020 as the date on which the specified provision of the Puducherry Goods and Services Tax (Amendment) Act, 2020 shall come into force and declares that the provision shall be deemed to have come into force with effect from that date.

GST threshold amendment reduces registration threshold under Goa GST rules effective January 1, 2021 by statutory substitution.
Amendment substitutes the monetary threshold in the first paragraph of the cited Goa GST notification with a lower amount, effective 1 January 2021, under the power conferred by sub rule (4) of rule 48 of the Goa Goods and Services Tax Rules, 2017, issued on the Council's recommendations.