Time-limit extension for GST compliance: procedural deadlines falling in the disruption period are extended to a uniform later date.
Where any time limit for completion or compliance of any action by any authority, specified, prescribed or notified under section 171 of the Himachal Pradesh GST Act, which fell during 20 March 2020 to 29 November 2020, the deadline for such completion or compliance is extended to 30 November 2020.

Aadhaar authentication requirement for GST registration changes verification steps and prescribes revised deemed approval timelines.
Applicants (other than those notified under section 25(6D)) opting for Aadhaar authentication must undergo it and the application date is the date of authentication or fifteen days from Part B submission, whichever is earlier. If Aadhaar authentication is not completed or not opted for, registration requires physical verification of business premises, though the proper officer may instead verify documents with written reasons and Joint Commissioner approval. Time limits for officer action are set at three working days after successful Aadhaar authentication, the proviso-prescribed period after failed authentication, twenty-one days if not opted, and seven working days after receipt of clarifications.

Extension of GST compliance deadlines: June dates substituted with August dates in Himachal Pradesh SGST notification.
An amendment to Notification No. 46/2020-State Tax formally substitutes the dates in clause (i) of the first paragraph, replacing the June dates with corresponding August dates-specifically substituting the 29th June and 30th June dates with the 30th August and 31st August dates-under the Himachal Pradesh SGST framework on the Council's recommendation.

Late fee waiver for FORM GSTR-10 applies to eligible returns filed within the specified period.
Waiver of late fee payable for failure to furnish FORM GSTR-10 was granted to the extent it exceeded two hundred and fifty rupees, for registered persons furnishing the return between 22 September 2020 and 31 December 2020. The notification was made effective retrospectively from 21 September 2020.

Late fee waiver for delayed GSTR-4 returns under Assam GST subject to filing within the notified window.
Late fee payable under the Assam Goods and Services Tax Act, 2017 is waived for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019 by the due date, if the return is furnished between 22 September 2020 and 31 October 2020. Late fee in excess of two hundred and fifty rupees stands waived, and where the total central tax payable in the return is nil, the late fee stands fully waived. The amendment is inserted in the existing state notification and is deemed effective from 21 September 2020.

Time limit extension under Assam GST for approval sale or return goods extended up to 31 October 2020.
The time limit for completion or compliance of actions under section 31(7) of the Assam Goods and Services Tax Act, 2017, relating to goods sent or taken out of India on approval for sale or return, is extended where the original time limit falls during 20 March 2020 to 30 October 2020 and was not completed within that period. The extended time limit stands up to 31 October 2020.

E-invoicing threshold reduced, extending mandatory electronic invoicing to a broader class of high-turnover taxpayers under state notification.
Notification lowers the aggregate turnover threshold for mandatory e-invoicing in Tripura from five hundred crore rupees to one hundred crore rupees, effective from the first day of January, 2021, by substituting the specified turnover figure in the earlier May 2020 notification under sub rule (4) of rule 48 of the Tripura SGST Rules, 2017.

Extension of due date for FORM GST ITC-04 filing for job-worker consignments; deadline moved, retroactively effective from October.
The Commissioner, under the Tripura State Goods and Services Tax Act and the Tripura GST Rules, has extended the time limit for furnishing the declaration in Form GST ITC-04 for goods dispatched to or received from a job worker for July-September 2020 until 30th November, 2020, with the extension deemed effective from 25th October, 2020.

Rescission of notification under state GST law revokes an earlier tax notification while preserving prior acts.
The State Government, invoking its rescission authority under the Tripura State GST framework and the relevant procedural rule, withdraws the earlier Finance Department notification dated 9 November 2020, while expressly preserving things done or omitted to be done before the rescission.

Special payment procedure allows quarterly filers to prepay tax via electronic cash ledger deposits to cover interim liabilities.
Registered persons opting to furnish quarterly returns may, in the first or second month of a quarter, follow a special procedure to pay tax by depositing an amount in the electronic cash ledger equivalent to thirty five per cent of the tax liability shown in the preceding quarter's return (or equivalent liability from the last month of the immediately preceding quarter where returns are monthly). Exemptions apply where ledger balances suffice or liability is nil, and eligibility requires furnishing the return for a complete tax period.

Extension of GSTR-1 filing deadline: monthly filers receive extended time each succeeding month; quarterly filers receive a separate extended deadline.
The Commissioner, on the Council's recommendation and superseding prior notifications, extends the time limit for furnishing FORM GSTR-1: generally until the eleventh day of the month succeeding each tax period, and for persons required to file quarterly returns, until the thirteenth day of the month succeeding such tax period; the notification takes effect from the first day of January, 2021.

Commencement of section 7: state notifies Tripura GST provision comes into force from an appointed earlier date.
The State Government, under sub-section (2) of section 1 of the Tripura State Goods and Services Tax Act, 2020, appoints a specific earlier date as the day on which the provisions of section 7 shall come into force by notification issued by the Finance Department.

Commencement of amendment provisions: sections two and twelve of the Mizoram Goods and Services (Fourth Amendment) Act appointed to commence.
Under the Governor's statutory power to appoint commencement dates, the notification designates 30th June, 2020 as the date on which sections 2 and 12 of the Mizoram Goods and Services (Fourth Amendment) Act, 2020 shall come into force, effected by a state tax notification dated 23rd November, 2020.

Commencement of Section 11 appointed on 18 May 2020 under Goods and Services (Fourth Amendment) Act.
Pursuant to the appointment power granted by the Amendment Act, the notification designates the 18th day of May, 2020 as the date on which section 11 of the Fourth Amendment to the Goods and Services Act shall come into force, thereby fixing the legal effective date for that provision.

GST rate notification amendment updates expiry year for specified entries, extending their applicability and setting an October effective date.
Amendment substitutes the year in column (5) for table entries at serial numbers 19A and 19B from 2020 to 2021, made under powers of the Assam GST Act on council recommendation; the notification is deemed issued on 30th September 2020 and comes into force from 1st October 2020.

Commencement of Section 7 appointed effective 10 November 2020, activating that amendment provision under the enabling power.
The State Government, under the enabling power conferred by sub section (2) of section 1 of the Amendment Act, appointed 10 November 2020 as the date on which section 7 of the Odisha Goods and Services Tax (Amendment) Act, 2019 shall come into force, by official notification issued by the Finance Department.

Textual correction in Uttar Pradesh State Tax notification substitutes "31" for "30" in the proviso.
A corrigendum to a prior Uttar Pradesh State Tax notification corrects the Hindi text of the proviso by substituting the figure "31" for "30" in the seventh line. The amendment is confined to this textual correction and does not introduce any further substantive change to the underlying notification.

E-invoicing threshold lowered, expanding mandatory electronic invoicing coverage to additional large taxpayers effective from start of next year.
Implementation of e-invoicing is mandated for taxpayers whose aggregate turnover exceeds one hundred crore rupees by substituting the prior five hundred crore rupees threshold with one hundred crore rupees under sub-rule (4) of rule 48 of the Gujarat GST Rules, effective from the 1st day of January, 2021, thereby expanding the class of taxpayers required to use electronic invoicing.

Advance deposit requirement for quarterly return filers to cover anticipated tax liability, subject to ledger balance and prior return conditions.
Notification prescribes a special deposit procedure requiring registered persons who file quarterly returns to make an advance deposit in the electronic cash ledger in the first or second month of a quarter - calculated by reference to prior period electronic cash ledger debits - to meet tax liability under the proviso to sub section (7) of section 39, subject to exceptions where ledger balances are adequate or tax liability is nil and conditional on having furnished the return for a complete preceding tax period.

Quarterly GST return option authorised for small registered persons, with monthly tax payment and option-change window provided.
Government notification under proviso to section 39(1) designates registered persons (excluding those under section 14 of IGST Act) with aggregate turnover up to the prescribed threshold who opt under rule 61A to furnish quarterly returns from January 2021 while paying tax monthly; eligibility requires that the return for the preceding month due on the option date is filed and the option, once exercised, continues unless revised. Crossing the turnover threshold during a quarter disqualifies quarterly filing from the succeeding quarter. The notification sets deemed options based on prior GSTR 1 filing, permits electronic change of option via the common portal within a specified period, and gives the notification retrospective effect.