E invoice schema substituted: mandatory e invoice fields and technical specifications prescribed, effective on Gazette publication.
The rules substitute FORM GST INV-1 with a detailed e invoice schema (Version 1.1) prescribing field-level technical specifications, cardinality and mandatory/optional status for each e invoice data element. Core mandatory elements include schema Version, IRN (generated by the Invoice Registration Portal), supply and document identifiers, Supplier and Recipient details, Item List with taxable values, tax rates and tax amounts, and Document Total with Total Invoice Value in INR. Conditional fields cover IGST versus CGST/SGST/UTGST reporting, section-specific mandatory fields, export/shipping, e way bill data and optional attachments.

Commencement of Section 13: appointed to take effect from 30 June 2020 by state notification.
The executive notification, invoking sub-section (2) of section 1 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2020, appoints 30 June 2020 as the date on which the provisions of Section 13 of the Amendment Act shall come into force, communicated via Notification No. 49/2020-State Tax dated 12 November 2020.

E way bill validity extension preserves transit authorizations for qualifying bills by deeming their validity extended to a later date.
The notification substitutes the proviso to clause (ii) to deem the validity of any e way bill generated under rule 138 on or before the stated cutoff, and whose validity expired on or after the trigger date, to be extended until the prescribed extended date. The amendment is issued under the SGST Act read with the IGST Act and takes effect from the stated commencement date.

Extension of time under Section 54 for issuing refund rejection orders: deadline tied to taxpayer reply or a later prescribed date.
Where a notice for rejection of a refund claim has been issued and the time limit to pass the order under sub section (5), read with sub section (7) of section 54 falls between 20 March 2020 and 29 June 2020, the time limit is extended to fifteen days after receipt of the registered person's reply to the notice or 30 June 2020, whichever is later.

State Authority for Advance Ruling members substituted under section 96; two officials named to the authority.
Amendment to the State Authority for Advance Ruling notification under section 96 of the Odisha Goods and Services Tax Act, 2017 substitutes the entries at serial numbers 1 and 2 of the earlier Finance Department notification with two specified officers: the Special Commissioner of State Tax, Odisha and the Joint Commissioner of Central Tax, Bhubaneswar, by Finance Department notification dated 12 November 2020.

Extension of filing deadline for FORM GST ITC-04 permits late submission for July-September returns until end of November.
Extension of the time limit for furnishing FORM GST ITC-04 is granted for goods dispatched to a job worker or received from a job worker for the period July-September 2020, with the deadline extended until 30th November 2020; the notification cites the state GST statute and procedural rule as legal basis and declares the extension effective from 25th October 2020.

Rescission of Notification under GST law annuls earlier state notification while preserving actions taken before rescission.
The government rescinds a prior state GST notification under statutory powers and rule authority on public interest grounds, subject to a savings provision preserving actions or omissions effected before the rescission.

Extension of GSTR-1 due date: monthly returns now due by the eleventh day; quarterly filers by the thirteenth.
Extends the time limit for furnishing details of outward supplies in Form GSTR-1: monthly returns to be filed by the eleventh day of the month succeeding the tax period, while registered persons filing quarterly shall file by the thirteenth day. The notification supersedes prior state and Commissioner notifications and takes effect from the first day of January, 2021.

Nil return SMS filing allowed via registered mobile with OTP verification as an alternative electronic furnishing method.
Permits furnishing of specified Nil returns under section 39 in FORM GSTR-3B or Nil details under section 37 in FORM GSTR-1 by short messaging service using the registered mobile number, with verification via a mobile-number based One Time Password; defines Nil return or Nil details as having no entries in all Tables of the relevant form for the tax period.

Composition levy rates updated under amended GST rules, reallocating categories and prescribed fixed turnover-based tax rates.
Substitution of the Table in rule 7 prescribes composition levy categories and corresponding turnover-based tax rates for manufacturers (subject to specified exclusions), suppliers of certain supplies, other eligible suppliers, and registered persons who may opt under an alternative provision; the amendment redefines eligibility groupings and fixes the applicable proportionate tax on turnover in the State or Union territory for each category.

E-invoice exemption expanded to include SEZ units and raised turnover threshold for registered persons under Rule 48.
The Government amends the prior notification under sub rule (4) of Rule 48 to insert a Special Economic Zone unit into the class of persons exempt from issuing e invoices and to substitute the previous turnover cutoff with a higher turnover cutoff for exemption from e invoicing for registered persons under the Andhra Pradesh GST Rules.

Due date extension for GST compliance extended to end of August for obligations falling in the pandemic-affected period.
The notification amends a prior state GST notification by substituting specified June due dates with end of August due dates for all compliance obligations that originally fell between 20 03 2020 and 30 08 2020, thereby shifting the statutory due date of compliance to the substituted end of August dates under powers conferred by the state GST Act read with the Integrated GST Act.

Extension of time to pass orders under section 54(7) APGST Act: statutory deadlines moved to late August 2020.
The Government, using powers under the Andhra Pradesh GST Act read with the Integrated GST Act and on council recommendation, amends a prior notification to further extend the deadlines for passing orders under section 54(7) by substituting the previously specified June dates with new dates in late August 2020, thereby operationalising an extension of the statutory cut-off for completing the prescribed order-passing process.

GST return compliance and form updates revised through SMS filing, HSN code disclosure, and annual return changes
The Uttarakhand Goods and Services Tax Rules, 2017 are amended to revise HSN code disclosure, permit Nil returns and Nil statements through SMS with OTP verification, and update annual return and audit compliance in FORM GSTR-9C. The amendments also modify the restriction on movement of goods for a specified period, revise procedural communication under rule 142, and substitute or update multiple GST forms, including FORM GSTR-2A, FORM GSTR-5, FORM GSTR-5A, FORM GSTR-9, FORM GSTR-9C, refund, assessment, demand, and recovery forms.

GST notification amendment expands covered financial years by substituting an additional year in the opening paragraph.
The Uttarakhand Goods and Services Tax notification is amended by substituting the opening reference to the covered financial years. The words and figures "financial years 2017-18 and 2018-19" are replaced with "financial years 2017-18, 2018-19 and 2019-20" in the specified notification, thereby altering the stated temporal scope of the notification.

Satellite launch services receive nil GST rate under an amended notification for specified space entities.
Uttarakhand GST notification amends the earlier rate notification to insert satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited, or New Space India Limited. The new entry assigns a nil rate of tax and applies retrospectively from 16 October 2020.

Quarterly GSTR-1 filing procedure prescribed for small registered persons with deferred return timelines.
Registered persons having aggregate turnover up to 1.5 crore rupees are placed under a special procedure for furnishing outward supply details in FORM GSTR-1. The notification prescribes quarterly filing deadlines for the relevant periods and provides that the time limit for furnishing details or return under section 38(2) for October 2020 to March 2021 will be notified separately in the Official Gazette.

QR code with embedded Invoice Reference Number may be produced electronically for verification instead of physical tax invoices.
The rules permit a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic procedure and allow the QR code to be produced electronically for verification in lieu of the physical tax invoice. The Commissioner, on Council recommendation and by notification, may exempt a person or class of registered persons from issuing invoices under that procedure for a specified period subject to conditions and restrictions.

Dynamic QR Code implementation for B2C invoices extended, expanding applicability to preceding financial years and delaying rollout.
The amendment postpones the implementation date for the Dynamic QR Code requirement for B2C invoices and substitutes "a financial year" with "any preceding financial year from 2017-18 onwards," extending the requirement's applicability to prior financial years while deferring operational commencement.

Commencement of section 10 of Andhra Pradesh GST Amendment appointed to take effect on 1 September 2020.
The Government of Andhra Pradesh, by G.O.Ms.No.325 dated 10th November 2020 and exercising the power under sub section (2) of section 1 of the Andhra Pradesh GST (Amendment) Act, 2019 (Act No.37 of 2019), appoints the 1st day of September, 2020 as the date on which the provisions of section 10 of the Amendment Act shall come into force.