Quarterly return option requires eligible small taxpayers to file quarterly returns while remitting tax monthly under prescribed conditions.
The Government notifies that registered persons within the specified aggregate turnover threshold who have opted under sub rule (1) of rule 61A may furnish returns quarterly while paying tax monthly, subject to the condition that the return for the preceding month due on the date of option has been furnished and that the option continues unless revised. Crossing the turnover threshold during a quarter precludes quarterly filing from the first month of the succeeding quarter. A deemed option table fixes default monthly or quarterly status for certain filers, with a limited portal window to change the option.

Commencement of specified provision under Karnataka GST Amendment: government fixed its operative date by official notification.
The State Government fixed 10 November 2020 as the commencement date for the specified provision of the Karnataka Goods and Services Tax (Amendment) Act, 2019, by official notification under the powers conferred by the Act's commencement clause, issued by the Finance Department as Notification No. 43/2020.

Invoice Reference Number requirement: October-issued invoices must obtain IRN via FORM GST INV-01 within thirty days.
Registered persons who prepared tax invoices otherwise than as required are required, for invoices issued between 1 October 2020 and 31 October 2020, to obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date; failure to do so will result in the document not being treated as an invoice. The notification is issued under section 148 and is deemed effective from 1 October 2020.

Due date extension for GSTR-4 filing under GST Act enables delayed compliance until a revised deadline notification.
An amendment substitutes the earlier deadline in the first proviso of the third paragraph of the prior notification, extending the due date for filing Form GSTR-4 for the specified financial year; the Government enacted this change under section 148 of the Goods and Services Tax Act on the recommendation of the Goods and Services Tax Council.

Rescission of notification under GST provisions withdraws earlier departmental notification while preserving prior actions in public interest.
The Chief Commissioner, exercising powers under section 168 and sub rule (5) of rule 61 of the Rajasthan GST framework and on Council recommendation, rescinds the departmental notification dated 21st October, 2020, while expressly preserving effects for actions done or omitted before the rescission.

Return due date under Section 44 of state GST extended, substituting the prior statutory deadline with a later date.
An amendment substitutes the previously notified return filing deadline under the relevant state GST provision with a later calendar date. The Commissioner, empowered by the Act and rules and acting on Council recommendations, issues the change by amending the earlier government notification to alter the statutory due date for return filing.

Commencement of clause 12 of GST Amendment Act appointed effective on a specified date by notification.
Appoints the 18th day of May, 2020 as the date on which the provisions of clause 12 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2020 shall come into force, by notification issued under the powers conferred by sub-section (2) of section 1 of the Amendment Act.

Late fee waiver for delayed GSTR-1 filings allowed if submitted within the specified remedial window under section 47.
The amendment waives the late fee payable under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for July 2017 to November 2019 by the due date but who furnished those details in FORM GSTR-1 between 19th December 2019 and 10th January 2020. The amendment is made under section 128 of the Act and is deemed effective from 19th December 2019.

Annual GST return deadline extended to give affected registered persons extra time after technical filing difficulties.
The Order substitutes the Explanation to section 44 of the Punjab Goods and Services Tax Act, 2017 by extending the prescribed due date for furnishing annual returns for registered persons (with specified exclusions) to address technical problems that prevented filing of the annual return for the period from 1 July, 2017 to 31 March, 2018, and makes the amendment effective retrospectively under the powers conferred by section 172.

Correction of issuing authority: replace 'Government of Karnataka' with 'Commissioner' in the notification published in the gazette.
A corrigendum to Notification (16/2020) published in the Karnataka Gazette directs that in line three of the original notification the words "Government of Karnataka" shall be read as "Commissioner", replacing the stated issuing authority reference; the correction is issued and signed by the Commissioner of Commercial Taxes, Karnataka for incorporation into the Gazette entry.

Aadhaar authentication requirement alters GST registration timing and permits physical verification when authentication is not completed.
Amendments require applicants who opt for Aadhaar authentication to undergo authentication before registration, with the date of authentication or a capped period from Part B submission treated as the submission date. If an applicant fails or does not opt to authenticate, registration is subject to physical verification of the business premises, though the proper officer may substitute document verification with written reasons and senior approval. Time limits for issuance of notices and officer action are specified, and failure to act within those limits leads to deemed approval. Rule 25 now explicitly links physical verification to failure or non-option of Aadhaar authentication.

Quick Response code requirement introduced; QR with embedded Invoice Reference Number may replace physical invoice for verification.
Amendments require embedding the Invoice Reference Number (IRN) within a Quick Response code on invoices issued under the prescribed electronic invoicing sub-rule; the Chief Commissioner may, on Council recommendation, notify temporary exemptions from the electronic-invoice issuance requirement for specified persons or classes subject to conditions; and where invoices are issued under that mechanism, the QR code with embedded IRN may be produced electronically for verification by the proper officer instead of a physical tax invoice.

E invoice schema mandates IRN generation and structured reporting of invoice, tax and transport details for GST compliance.
The Ninth Amendment substitutes FORM GST INV-01 with a standardized e invoice Schema Version 1.1, effective 30 July 2020, requiring a unique IRN generated by the Invoice Registration Portal and prescribing mandatory and optional fields with technical specifications across sections including Basic Details, Supplier and Recipient Information, Invoice Item Details, Document Total, Extra Information, Additional Documents and E way Bill Details to ensure structured electronic reporting and data validation.

GST procedural amendments: HSN reporting rules, SMS filing for nil returns, audit and form revisions with reporting clarifications.
Amendments empower the Board to mandate specified HSN digit reporting or exemptions, permit furnishing and OTP verification of specified nil returns via SMS, require audited accounts and FORM GSTR-9C reconciliation for persons exceeding the turnover threshold for certain years, temporarily relax rule 138E restrictions for specified months, modify proper officer communication from mandatory to permissive, and comprehensively revise FORM GSTR-2A and multiple GST return and payment forms with new tables, headings and instructions governing auto-drafted inward-supply data, amendments, ISD/TDS/TCS credits, imports and reporting conventions.

Optional annual return filing under HGST Act extended to small taxpayers who missed the due date, covering the subsequent financial year.
The amendment makes filing of the annual return under section 44(1) optional for small taxpayers who missed the statutory due date and whose aggregate turnover is below the specified threshold, by revising the earlier notification's opening paragraph to include the additional financial year within the same relief.

GSTR-1 due dates prescribed for small registered persons, fixing quarterly filing deadlines and deferring monthly return time limits.
Notification designates registered persons below the aggregate turnover threshold as a class required to follow a special quarterly procedure to furnish outward supply details in FORM GSTR-1 and prescribes due dates for the October-December and January-March quarters, while reserving notification of the time limit for furnishing monthly details or returns for the October-March period to a subsequent Gazette notification.

Extension of time for furnishing FORM GST ITC-04 granted for job-worker records, deadline extended to end of November.
Extension of the furnishing deadline for FORM GST ITC-04 for goods dispatched to or received from a job worker during July-September 2020 is allowed until 30th November 2020, with the notification effective from 25th October 2020, issued under the State GST Act and applicable GST Rules.

Rescission of notification under GST powers nullifies prior directive, effective retroactively, subject to prior actions.
Rescinds notification No. 12/2020 dated 16th October, 2020 by exercise of the statutory power of the Commissioner under the Tamil Nadu Goods and Services Tax framework, subject to a savings provision for things done or omitted before such rescission; the rescission is deemed effective from 10th November, 2020.

GST threshold change reduces turnover requirement, altering eligibility and compliance for affected taxpayers.
Under sub-rule (4) of rule 48 of the Tamil Nadu GST Rules, 2017, the state notification amends an earlier departmental notification to substitute the words "five hundred crore rupees" with the words "one hundred crore rupees" in its first paragraph, effective from the 1st day of January, 2021, thereby lowering the turnover threshold specified in the notification.

Special deposit procedure allows provisional electronic cash ledger deposits to cover quarterly GST liabilities under specified conditions.
Notification permits registered persons who opt for quarterly or monthly returns to make deposits in the electronic cash ledger in the first or second month of a quarter, calculated with reference to tax debited in prior returns (preceding quarter for quarterly filers; last month of immediately preceding quarter for monthly filers). Exemptions apply where electronic cash or credit ledger balances are adequate or liability is nil, and eligibility requires furnishing the return for a complete preceding tax period. Effective 1 January 2021.