Quarterly GST return filing enables invoice reporting and monthly tax deposits while GSTR-2B guides input tax credit reconciliation.
The amendments introduce the Invoice Furnishing Facility for eligible quarterly return filers, allowing first- and second-month reporting of supplies to registered persons without repetition in quarterly GSTR-1. They also introduce monthly FORM GSTR-2B as an auto-drafted input tax credit statement identifying available, reversible and unavailable credit from supplier filings, input service distributor filings and import data. Eligible persons may furnish GSTR-3B quarterly, subject to electronic option, return-filing compliance, turnover eligibility and monthly tax deposits through FORM GST PMT-06 for the first two months of each quarter.

Commencement of Section Seven makes return and payment provisions under Gujarat GST Amendment Act effective from appointed date.
The notification appoints the commencement of section 7 of the Gujarat GST (Amendment) Act, 2019, declaring that its provisions concerning returns and payment obligations under section 39 are to be treated as having come into force from the appointed date, thereby making the amended compliance regime operative under the state GST law.

E-invoicing threshold revised: lower turnover requirement applies to large taxpayers, effective from January implementation under state notification.
E-invoicing applicability threshold is lowered by substituting the prior higher aggregate turnover cutoff with a lower cutoff, effective from the first day of January, 2021, under sub-rule (4) of rule 48 of the Maharashtra Goods and Services Tax Rules, 2017, by means of a State Tax notification amending Notification No. 13/2020-State Tax as previously amended.

Special deposit procedure requires registered quarterly filers to place a prescribed portion of prior tax liability into electronic cash ledger before monthly filings.
Notification allows registered persons who file quarterly returns to, in the first or second month of a quarter, discharge part of their tax liability by depositing an amount in the electronic cash ledger based on tax paid in the preceding return period; exemptions apply where ledger balances suffice or liability is nil, and eligibility requires filing the return for a complete preceding tax period.

Quarterly return option requires monthly tax payment; deemed default choices and portal change window provided.
Notification requires registered persons (excluding those under IGST section 14) with aggregate turnover up to five crore who have opted under rule 61A to furnish quarterly returns from January 2021 while paying tax monthly under the proviso to section 39(7); continuation depends on having furnished the preceding month's return when opting and options remain effective unless revised. It makes persons crossing the turnover threshold during a quarter ineligible for quarterly returns from the next quarter, sets deemed options for specified filers of October 2020, and allows electronic change of option on the common portal between 5 December 2020 and 31 January 2021.

Commencement of Amendment: Section 7 of Maharashtra GST Amendment Act comes into force on 10 November 2020.
The Finance Department, exercising powers under clause (b) of sub section (2) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Act, 2019, appoints a date in November 2020 as the day on which the provisions of section 7 of that Amendment Act shall come into force, by Notification No. 81/2020 State Tax.

Rescission of notification reverses prior state tax directive, with retrospective effect and preservation of prior actions.
Rescission of Notification No. 10/2020-State Tax is effected by the Commissioner of State Tax under powers conferred by the Telangana GST Act and rules, on public interest and Council recommendation, and it rescinds the earlier notification except as to things done or omitted before rescission; the rescission is deemed to have come into force from an earlier November date.

Late fee waiver for delayed GSTR-4 filings where returns are filed within the prescribed reopening window and show no State tax liability.
The amendment permits waiver of late fee amounts above a nominal threshold and full waiver where the return shows no State tax liability, for registered persons who furnish FORM GSTR-4 within the prescribed reopening window; the concession is implemented by inserting a proviso into the prior notification under the State GST enabling provisions.

Rescission of notification: prior state tax notification withdrawn with retrospective effect and exceptions for prior actions.
The Chief Commissioner of State Tax rescinds Notification No. 76/2020-State Tax, subject to a savings provision preserving actions done or omissions made before rescission. The rescission is taken under statutory powers on Council recommendation as necessary in the public interest and is declared to have effect retrospectively from 10 November 2020.

Extension of deadline under CG GST notification: statutory date substituted and retroactive commencement declared by state government.
Amendment substitutes the figures, letters and word of the earlier notified date with a new date in Notification No. 41/2020-State Tax, thereby extending the operative deadline established by that notification. The amendment is made under the Chhattisgarh Goods and Services Tax Act and rules on Council recommendation and is declared to be deemed to have come into force on the earlier specified commencement date, giving retrospective effect to the substitution.

Late fee waiver for delayed GSTR-4 filings: excess waived and fully waived where central tax liability is nil.
The amendment waives the portion of the late fee under section 47 in excess of two hundred and fifty rupees and fully waives the late fee where the total central tax payable in the return is nil for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 but who furnish those returns within the specified relief period.

Commencement of section 10 of the Delhi GST Amendment: provisions appointed to take effect from 1 September 2020.
The Lt. Governor, under sub-section (ii) of section 1 of the Delhi Goods and Services Tax (Amendment) Act, 2019, appoints the date on which section 10 of the Amendment Act shall come into force by a Finance Department State Tax notification.

Late fee waiver for delayed GST returns filed within specified extended dates, with class based filing schedule and conditions.
Amendment substitutes the Table in the third proviso to provide class based extended due dates for furnishing FORM GSTR-3B for February-July 2020 by reference to aggregate turnover bands and grouped States/Union Territories. It adds provisos waiving the portion of late fee in excess of a small amount for returns for July 2017-January 2020 if filed between 1 July and 30 September 2020, and fully waiving late fee where the state tax payable in such returns is nil. The notification is effective from 24th June, 2020.

Commencement of amended GST provisions deemed to come into force retroactively, fixing the operative date for specified amendment sections.
The State Government appoints the 30th day of June, 2020 as the date on which the provisions of sections 2 and 13 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2020 shall be deemed to have come into force, made under the powers of sub section (2) of section 1 of the Amendment Act and communicated by notification of the Commercial Tax Department.

Extension of time for refund rejection orders under Section 54: issuance deferred until after receipt of the taxpayer's reply.
The notification extends the statutory deadline to issue orders rejecting refund claims that otherwise fell between 20 March 2020 and 29 June 2020; such orders may instead be passed within fifteen days after receipt of the registered person's reply to the notice or by 30 June 2020, whichever is later, and the extension is deemed effective from 20 March 2020.

Commencement date: Section 11 of Chhattisgarh GST Amendment Act deemed effective retrospectively from 18 May 2020.
The State Government appoints the 18th day of May, 2020 as the date on which the provisions of section 11 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2020 shall be deemed to have come into force, made under the powers conferred by sub section (2) of section 1 of the Act and effected by Notification No. 43/2020 - State Tax dated 19th November 2020.

Commencement of amended Delhi GST provision appointed to operate from an earlier specified date by executive notification.
Commencement of section 13 of the Delhi Goods and Services Tax (Amendment) Act, 2019 is appointed to take effect from 1 September 2019 by executive notification dated 19 November 2020, issued by the Lt. Governor under the commencement power in the Amendment Act to fix the operative date for that provision.

Extension of time limits under GST extends compliance deadlines but excludes specified provisions; e way bill validity is separately extended.
Extension of time for GST compliance extends procedural and filing deadlines falling between 20 March and 29 June 2020 to 30 June 2020, except for specified substantive and procedural provisions and rules; separately, e-way bills whose validity expired between 20 March and 15 April 2020 are deemed valid until 30 April 2020, effective from 20 March 2020.

GST threshold change: amendment reduces the notified monetary threshold, altering applicability under Karnataka GST rules.
The amendment replaces the monetary threshold wording in the first paragraph of Notification (07/2020) No. FD 03 CSL 2020(e), altering the applicability criterion of that notification by substituting the earlier threshold wording with a lower threshold wording, effective as stated in this amendment issued under sub-rule (4) of rule 48 of the Karnataka Goods and Services Tax Rules, 2017.

Special tax deposit procedure allows quarterly filers to pre-deposit proportionate tax in initial months to cover liability.
Notification allows registered persons who opt for quarterly returns to make interim deposits in the electronic cash ledger during the first and/or second month of a quarter to meet tax liability: the deposit equals thirty five percent of the tax liability shown by debiting the electronic cash ledger in the preceding quarter's return for quarterly filers, or equals the tax liability shown by debiting the electronic cash ledger in the last month of the immediately preceding quarter for monthly filers. Exemptions apply where ledger balances are adequate or liability is nil, and eligibility requires furnishing the return for the complete preceding tax period.