Quarterly return eligibility clarified; eligible registered persons may file quarterly returns and pay taxes monthly under conditions.
Notification permits registered persons below a specified aggregate turnover threshold to furnish returns quarterly while paying tax monthly, subject to the preceding month's return having been filed; once the option is exercised it continues until revised. Exceeding the turnover threshold during a quarter disqualifies a person from quarterly filing from the first month of the next quarter. The notification also prescribes deemed options for sub-classes based on prior GSTR-1 filing frequency and allows electronic change of the default option on the common portal during a prescribed window.

Commencement of amendment provisions: section 7 of Tamil Nadu GST Amendment appointed to come into force from the specified date.
The Governor, exercising powers under sub section (2) of section 1 of the Tamil Nadu Goods and Services Tax (Amendment) Act, 2020, appoints the 10th day of November, 2020, as the date on which Section 7 of the Amendment Act shall come into force and declares the notification to be deemed to have come into force with effect from that date.

GST amendment framework revises registration, invoicing, penalties, transitional credits, and force majeure time extensions.
Amends the Tripura State Goods and Services Tax Act, 2017 to align the State law with corresponding Central GST amendments and remove repugnancy with the Central Act. The amendment revises territorial references, expands composition levy provisions to services, modifies input tax credit, registration cancellation, invoicing, tax deduction at source, penalty and offence provisions, and updates transitional credit provisions. It also inserts a power to extend statutory time limits in cases of force majeure, grants retrospective tax treatment in specified cases, and repeals the earlier Ordinance with savings.

E-invoicing applicability expanded, bringing more taxpayers within the electronic invoicing regime effective January 2021 rollout.
Amendment reduces the aggregate turnover threshold triggering mandatory electronic invoicing under the State GST Rules by substituting the previously higher turnover benchmark with a lower benchmark effective from the first day of January, 2021, thereby expanding the scope of taxpayers required to issue e-invoices.

Special deposit requirement: eligible quarterly filers must pre-deposit part of quarterly tax into the electronic cash ledger before monthly compliance.
Notification permits registered persons who have opted for quarterly returns to follow a special procedure requiring them to deposit an amount in the electronic cash ledger equal to thirty five per cent of the tax liability in the preceding quarter (for quarterly filers) or equal to the tax debited in the last month of the preceding quarter (for monthly filers), subject to exclusions where ledger balances are adequate or where there is nil liability, and subject to prior furnishing of a return for a complete tax period.

Turnover-based return frequency: quarterly filers must pay tax monthly, meet prior return condition, and may revise option within the portal window.
Notifies that registered persons with aggregate turnover up to five crore rupees who opt under rule 61A to furnish quarterly returns shall, from January 2021, file quarterly returns and pay tax monthly under the proviso to section 39(7), provided the preceding month's return due on the date of option has been furnished and the option, once exercised, continues for future tax periods unless revised. Crossing the turnover threshold during a quarter ends eligibility from the first month of the succeeding quarter.

Due date for GSTR-1 filings extended, providing later monthly and quarterly submission deadlines for taxpayers.
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 to the thirteenth day for persons required to furnish quarterly returns under the proviso to sub section (1) of section 39. The notification supersedes prior inconsistent notifications and takes effect from the first day of January, 2021.

Rajasthan GST updates: new IFF, auto drafted GSTR 2B for ITC, and revised monthly/quarterly GSTR 3B procedures.
The amendments require registered persons to furnish outward supplies in FORM GSTR 1 monthly or use the Invoice Furnishing Facility (IFF) for the first two months of a quarter; supplier filings are auto-published to recipients via Part A of FORM GSTR 2A and a new monthly FORM GSTR 2B which consolidates ITC data from supplier returns and import records; FORM GSTR 3B remains the return for discharging liabilities electronically with special deposit and debit rules for quarterly filers, and a new rule sets the procedure and eligibility for opting into quarterly filing.

Commencement of section seven: State government appoints that provision to come into force under its statutory power.
Notification exercising the power under sub section (2) of section 1 of the Rajasthan Goods and Services (Amendment) Act, 2020 appoints the tenth day of November, 2020 as the date on which the provision of section 7 shall come into force, issued by the Finance Department and dated November 13, 2020.

Aadhaar authentication in GST registration determines verification requirements, notice timelines and deemed approval of registration applications.
Tripura GST registration procedures are amended to make Aadhaar-authentication status relevant to application processing. Applicants who opt for authentication must complete it with the registration application, while those who fail authentication or do not opt for it generally require physical verification of business premises, subject to document verification as an approved alternative. The amendments prescribe separate notice and deemed-approval timelines according to authentication status and extend physical-verification provisions to non-opted Aadhaar authentication cases.

Notification citation correction updates an incorrect footnote reference to the correct notification for state tax record.
Correction to a previously issued state tax notification that amends the footnote citation. The corrigendum directs that, in the earlier notification No. 82/2020-State Tax dated 10th November 2020, the footnote wording be replaced and the prior footnote reference is to be read as reference to notification No. 79/2020-State Tax dated 15th October 2020. The amendment is bibliographic and clarifies the correct notification citation.

Rescission of Notification: prior GST notification withdrawn in public interest under powers granted to Commissioner.
The Commissioner of State Taxes for Nagaland, invoking statutory powers and Council recommendations, rescinds Notification No. 11/2020 dated 15 October 2020, by notification dated 13 November 2020; the rescission is limited so as not to affect acts done or omissions made before the rescission.

Notification amendment extends State GST notification deadlines, changing specified effective dates to August to permit compliance.
Amendment substitutes the earlier terminal dates in the first paragraph, clause (i) of Notification No. 35/2020 State Tax with later dates in August 2020, issued under the statutory powers of the Himachal Pradesh GST Act read with the Integrated GST Act and published in the Gazette to alter the compliance timeframe of the principal notification.

Extension of ITC-04 filing deadline allows job worker declarations for dispatched or received goods to be filed by late November.
The Commissioner, under statutory authority and with Board approval, extends the time for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker during July-September 2020 to the 30th day of November, 2020, with the notification deemed effective from 25th October, 2020.

Filing deadline for composition taxpayers extended, altering the specified due date for return filing and tax payment.
The Government, under Section 148 and on GST Council recommendation, amends the earlier notification prescribing a special procedure for filing returns and payment of tax by composition taxpayers by substituting the originally specified cutoff date in the first proviso of the third paragraph with a later cutoff date, thereby extending the period during which that special procedure applies without modifying other procedural or eligibility provisions.

E-invoice exemption expanded to cover preceding financial years and includes exports, altering the scope of e-invoicing obligation.
The Government amends the e invoicing notification by replacing "a financial year" with "any preceding financial year from 2017 18 onwards" and by inserting "or for exports" after "goods or services or both to a registered person," thereby expanding the temporal and transactional scope of the e invoicing exemption under sub rule (4) of rule 48.

Time limit extension for compliance under section 31(7) APGST for approval sale-or-return consignments, deadline extended for affected period.
A one-time extension is granted for time limits specified under section 31(7) of the APGST Act, 2017 concerning goods sent or taken out of India on approval for sale or return which fell during the period from 20 March 2020 to 30 October 2020; where compliance was not completed within such time, the time limit is extended up to 31 October 2020 by amending the earlier G.O.Ms.No.264 notification.

Extension of compliance time under Section 171: deadlines falling 20 Mar-29 Nov 2020 extended to 30 Nov 2020.
Any time limit for completion or compliance of an action specified, prescribed or notified under section 171 of the Andhra Pradesh GST Act that fell between 20 March 2020 and 29 November 2020 and was not met is extended up to 30 November 2020 by amendment to the earlier notification G.O.Ms.No.264.

Rescission of Notification: Commissioner withdraws an earlier state GST notification, preserving prior actions and citing public interest.
The Commissioner, invoking powers under the Maharashtra Goods and Services Tax Act and the Rules and acting on Council recommendations, has rescinded Notification No. 76/2020-State Tax dated 20th October 2020, as published in the State Gazette, except as respects things done or omitted to be done before such rescission, thereby withdrawing the delegated legislative instrument prospectively while preserving prior actions under it.

Extension of compliance deadline under Himachal Pradesh GST Act postpones the previously notified deadline to a later date.
The Governor, exercising statutory powers under the Himachal Pradesh Goods and Services Tax Act and the applicable rule on the Council's recommendation, amends Notification No. 41/2020 State Tax by substituting the originally specified cutoff date with a later cutoff date, through Notification No. 80/2020 State Tax issued by the Excise and Taxation Department and signed by the Secretary (E&T).