GSTR-3B filing deadlines updated: extended monthly due dates and specified electronic ledger payment rules for taxpayers.
Returns in FORM GSTR-3B for October 2020 to March 2021 must be filed electronically through the common portal by the twentieth day of the succeeding month, except that taxpayers with aggregate turnover up to five crore rupees in the previous financial year and principal place of business in Himachal Pradesh may 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 paid by debiting the electronic cash ledger, no later than the prescribed filing date.

Due date extension for GSTR-1: monthly return deadlines moved to the 11th day of the succeeding month for specified taxpayers.
Extends the due date for furnishing FORM GSTR-1 by registered persons meeting the turnover criterion for each month from October 2020 to March 2021 to the eleventh day of the month succeeding such month, issued under the statutory provisions of the Himachal Pradesh GST Act; the time limit for returns under the provision corresponding to Section 38 will be notified later.

Due date for furnishing Form GSTR-1 updated for eligible small taxpayers, imposing a revised quarterly reporting schedule.
Prescribes timelines for furnishing FORM GSTR-1 by registered persons with aggregate turnover up to the notified threshold, requiring them to report details of outward supplies effected during specified quarters by the extended dates set out in the notification, under the State GST Rules.

E Invoicing compliance requires obtaining an Invoice Reference Number via FORM GST INV 01 upload within the prescribed period.
Notification requires a specified class of registered persons who issued tax invoices otherwise than under sub rule (4) of rule 48 to obtain an Invoice Reference Number by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal; failure to upload within the prescribed time from the invoice date will result in the document not being treated as an invoice.

QR code with embedded Invoice Reference Number permits electronic invoice verification, with commissioner-authorised exemptions and conditions.
The Rules require a Quick Response code embedding the Invoice Reference Number when invoices are issued under sub rule (4) of rule 48 and allow the QR code with embedded IRN to be produced electronically for verification by the proper officer in lieu of a physical tax invoice; the Commissioner may, by notification on the Council's recommendation, exempt persons or classes from issuing invoices under that sub rule for specified periods subject to conditions.

Amendment to Rule 46 notification extends the compliance deadline and broadens retrospective applicability to prior financial years.
Amendment to a Bihar SGST notification under the sixth proviso to rule 46 broadens applicability from "a financial year" to any preceding financial year from 2017 18 onwards and substitutes the originally specified compliance date with a later fixed date, thereby extending the retrospective reach and the operative deadline of the prior Commercial Taxes Department notification.

Scope of financial year extended to include preceding years; export supplies to registered persons explicitly covered.
The State amends S.O. 110 (06-05-2020) under sub-rule (4) of rule 48, substituting "a financial year" with "any preceding financial year from 2017-18 onwards" and inserting "or for exports" after "goods or services or both to a registered person", thereby allowing retrospective coverage for specified prior years and explicitly including supplies for export within the notification's scope.

Late fee waiver for delayed GSTR-10 returns reduces payable late fee to a capped amount if filed within the window.
The notification waives the portion of late fee in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but who furnish that return within the prescribed remedial window, thereby capping the late fee payable at that amount for eligible filers and conditioning the relief on filing within the specified period.

Late fee waiver for delayed GSTR-4 filings: excess waived and full waiver where state tax payable is nil.
Amendment inserts a proviso waiving late fee under section 47 for registered persons who furnished FORM GSTR-4 for quarters July 2017 to March 2019 between 22 September 2020 and 31 October 2020: late fee in excess of two hundred and fifty rupees is waived, and the late fee is fully waived where the total amount of state tax payable in the return is nil.

Time limit extension for goods sent on approval for sale or return: compliance deadlines extended to October 31.
The amendment inserts a proviso extending any time limit for completion or compliance of actions specified, prescribed or notified under sub section (7) of section 31 of the Bihar Goods and Services Tax Act in respect of goods sent or taken out of India on approval for sale or return, where such time limits fell during 20 March 2020 to 30 October 2020 and compliance was not completed; such time limits are extended up to 31 October 2020.

Extension of ITC-04 filing deadline: filing for July-September job worker transactions extended to end of November by notification.
The State extends the time limit for furnishing declarations in FORM GST ITC-04 for goods dispatched to or received from a job worker during the July-September 2020 period, directing that the form be filed by the 30th day of November 2020; the notification is grounded in the Assam Goods and Services Tax Act and Rules and is deemed to have come into force from 25 October 2020.

Rescission of GST notification: prior notification rescinded; rescission effective with deemed earlier issue date and savings.
Rescission of notification No. CT/GST-14/2017/278 is effected by the Commissioner of State Tax, Assam, under statutory powers and on Council recommendation, subject to a saving for acts done or omitted before rescission; the rescission is declared to be deemed issued on an earlier specified date, defining its temporal effect.

Extension of time for furnishing FORM GST ITC-04 granted, deadline moved to end November for July-September transactions.
Extension of time to furnish declarations in FORM GST ITC-04 is granted for goods dispatched to or received from a job worker during July-September 2020, with the deadline extended until the 30th day of November, 2020; the notification is effective from 25th October, 2020.

Rescission of notification under GST framework annulled in public interest, preserving actions taken before rescission.
The Commissioner of Commercial Taxes, exercising statutory power under the Goa GST framework and on Council recommendation, rescinds the prior Government notification issued in October 2020 in the public interest. The rescission is prospective and expressly preserves actions done or omitted before the rescission, identifying the rescinded instrument and citing administrative authority for the decision.

Extension of GSTR-1 filing deadline: monthly and quarterly taxpayers given additional days to furnish outward supplies details.
The Commissioner, on the recommendations of the Council, has extended the deadline for furnishing details of outward supplies in FORM GSTR-1 to the eleventh day of the month succeeding the tax period, and to the thirteenth day for registered persons required to furnish quarterly returns under the proviso to sub-section (1) of Section 39.

Appellate Authority for Advance Ruling constituted to hear GST advance ruling appeals, appointing two senior tax commissioners and superseding prior notice.
The notification constitutes the Tripura Appellate Authority for Advance Ruling under the State GST Act, appointing two members-the Chief Commissioner of Central Tax and the Chief Commissioner of State Tax-to hear appeals against advance rulings in GST matters, superseding the prior 2018 notification and declaring the constitution effective from the stated operative date.

Amendment to State GST rate notification updates specified table entries, substituting prior year references and effective on gazette publication.
The Governor, exercising powers under the Bihar Goods and Services Tax Act on Council recommendation and public interest satisfaction, amends Notification No. 12/2017-State Tax (Rate) by substituting the figures in column (5) against serial numbers 19A and 19B of the Table; the amendment takes effect upon publication in the official gazette.

GST return filing extension for job work declarations under FORM GST ITC-04 for the prescribed period.
Extension of the time limit for furnishing the declaration in FORM GST ITC-04 for goods dispatched to a job worker or received from a job worker during July 2020 to September 2020, up to 30 November 2020. The notification is issued under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Uttar Pradesh Goods and Services Tax Rules, 2017, and is deemed to have come into force from 25 October 2020.

GSTR-1 filing deadline extended for outward supply details, with a later due date for quarterly return filers.
Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under the Uttar Pradesh GST framework. The general deadline is extended to the eleventh day of the month succeeding the tax period, while registered persons furnishing quarterly returns have the deadline extended to the thirteenth day of the succeeding month. The notification supersedes earlier notifications on the subject and takes effect from 1 January 2021.

Time limit extension for compliance on goods sent on approval for sale or return extends delayed actions to a specified cutoff.
An amendment inserts a proviso extending any time limit for completion or compliance of an action specified under sub section (7) of section 31 in respect of goods sent or taken out of India on approval for sale or return, where the original time limit fell during the disruption period and compliance was not completed within that time, by prescribing an extended cut off date for such completion or compliance.