Commencement of GST amendments: notification appoints a specific date for selected amendment sections to take effect.
The Lieutenant Governor, under sub section (2) of section 1 of the Puducherry Goods and Services Tax (Second Amendment) Act, 2020, appoints the first day of January, 2021 as the date on which sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Act shall come into force, via a notification issued by the Commercial Taxes Secretariat.

HSN Code requirement: registered suppliers must state eight-digit HSN codes for specified chemical supplies in tax invoices.
Registered persons must include an eight-digit HSN code in tax invoices for supplies that correspond to the classes and HSN codes listed in the Table; the proviso mandates recording the full eight-number digit HSN identifier for each applicable chemical item in invoices issued under the Puducherry GST rules.

Notification amendment extends specified GST deadlines by substituting later dates and fixing commencement.
Amendment revises specified deadline dates in the proviso to clause (i) of the first paragraph of the notification issued vide G.O. Ms. No. 44, dated 7th September, 2020: "29th day of November, 2020" is substituted by "30th day of March, 2021" and "30th day of November, 2020" is substituted by "31st day of March, 2021." The amendment is made under the powers conferred by section 168 A of the Puducherry Goods and Services Tax Act, 2017.

GST registration verification, credit restrictions and return-filing controls strengthen compliance through biometric authentication, suspension procedures and electronic ledger limits.
Gujarat GST registration applications require biometric authentication, photographs and prescribed KYC or document verification, subject to applicable exemptions. Cancellation and suspension mechanisms extend to wrongful input tax credit, return mismatches, excess outward-supply reporting and electronic credit ledger breaches. Significant discrepancies may trigger electronic suspension intimation and a notice seeking explanation, with refunds barred during suspension. The amendments also restrict unmatched input tax credit, block outward-supply reporting for specified return defaulters, limit electronic credit ledger use in prescribed cases, and expand e-way bill validity and restrictions.

Commencement of Amendment Act: specified amendment provisions appointed to come into force on the appointed day.
The notification appoints the first day of January, 2021 as the date on which sections 3, 4, 5, 6, 7, 8, 9, 10 and 15 of the Goods and Services Tax Amendment Act shall come into force, issued under the enabling power of sub section (2) of section 1 of the Amendment Act.

Deadline extension for a Delhi GST notification: compliance date deferred and amendment made to prior notification.
The notification substitutes "15th day of July, 2020" with "31st day of August, 2020" in the first proviso of the third paragraph of Notification No. 21/2019-State Tax and declares the amendment to take effect from the 13th day of July, 2020, issued under the powers of the Delhi Goods and Services Tax Act, 2017.

Interest relief for delayed GST returns: phased nil-interest windows then standard interest resumes for specified taxpayers.
Amendment prescribes phased nil-interest windows for delayed filing of FORM GSTR-3B for tax periods February-July 2020 and specifies that, for defined classes of registered persons (segmented by aggregate turnover and principal place of business), interest shall be nil until stated calendar cut-offs for each month and group and the ordinary interest rate shall apply after those cut-offs; the notification takes effect from 24 June 2020.

Annual return filing deadline extension allows electronic submission for the 2019-20 year through the common GST portal.
The Commissioner, under the West Bengal GST Act and rules and on Council recommendation, extends the time limit for furnishing the annual return for 2019-20, permitting electronic filing through the common portal and stating the notification is effective from 30 December 2020.

Extension of annual return filing deadline under GST Act to 28 February 2021 for the 2019-20 financial year.
The Commissioner, under the State GST Act and corresponding rules and on the Council's recommendation, extends the deadline for electronic filing of the annual return for the 2019-20 financial year via the common portal until 28 February 2021, invoking the statutory power to extend time limits for return submission.

Commencement of GST amendment provisions scheduled to come into force on the appointed commencement date under statutory power.
The State Government, under sub section (2) of Section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2020, appoints the 1st day of January, 2021 as the date on which Sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Act shall come into force by notification S.R.O. No.282/2020.

Aadhaar authentication tightened; registration verification expanded and suspension powers added for reconciled GST return discrepancies.
Amendments require biometric Aadhaar authentication or alternative biometric/KYC verification and in-person document verification for GST registration; extend processing timeframes (seven working days or thirty days when Aadhaar authentication is absent or physical verification is ordered) with deemed approval if officers fail to act; enable suspension of registration following automated reconciliation between GSTR-3B, GSTR-1 and auto-generated inward supplies via FORM GST REG-31, bar refunds during suspension, and impose restrictions on use of electronic credit ledger for output tax beyond ninety-nine percent subject to specified exemptions.

Extension of compliance deadlines under Bihar GST: deadlines extended and amendment effective from early December.
Amendment to notification No. S.O. 129 dated 9 June 2020 substitutes, in the proviso to clause (i), the deadline "29th day of November, 2020" with "30th day of March, 2021" and the deadline "30th day of November, 2020" with "31st day of March, 2021." The amendment is issued under the Bihar Goods and Services Tax Act and is effective from 1st December, 2020.

Tax reimbursement scheme amendment removes eligibility extensions and preserves earlier extension orders for eligible industrial units.
The Assam Industries (Tax Reimbursement for Eligible Units) (Amendment) Scheme, 2020 amends the principal reimbursement scheme from the date of its publication in the Official Gazette. Clause 4(1) is revised by removing the existing provisos from paragraphs (i) and (ii) and omitting sub-para (c) in paragraph (iii). A savings provision preserves earlier extension orders as valid and deems pending extension applications without orders to have been rejected.

Quarterly return option: registered persons may file quarterly returns while remitting tax monthly, subject to eligibility and conditions.
Notification designates registered persons below a turnover threshold who opted under the relevant rule to furnish quarterly returns and pay tax monthly, subject to conditions: the preceding month's return must be filed when opting; the option remains in force unless revised; exceeding the turnover threshold during a quarter ends eligibility from the first month of the next quarter. The notification sets out deemed default options based on prior filing frequency and permits electronic amendment of the selection within a specified portal period. The notification has the stated effective date.

Interim tax deposit requirement for quarterly filers permits deposits in the first two months based on prior return balances.
Notification allows quarterly filers to discharge interim tax in the first and/or second month of a quarter by depositing into the electronic cash ledger an amount equal to thirty five per cent of the tax liability from the preceding quarter's return (or the last month of the immediately preceding quarter for monthly filers), provided the person has furnished the return for a complete preceding tax period; no deposit is required where electronic cash or credit ledger balances are adequate or liability is nil.

Commencement of amendment provision: Section 7 of the Madhya Pradesh GST Amendment notified to commence on 10 November 2020.
The State Government, in exercise of the powers conferred by sub-section (2) of section 1 of the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2020, appoints the 10th day of November, 2020 as the date on which the provisions of section 7 of the said Act shall come into force by notification dated 30th December 2020.

GST scope expansion: eligibility extended to prior financial years and applicability expressly includes exports.
The notification substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" and inserts "or for exports" after "goods or services or both to a registered person", expanding temporal and transactional scope; effective from 30th September 2020 under sub rule (4) of rule 48 of the Madhya Pradesh GST Rules, 2017.

Threshold reduction under GST rules lowers turnover threshold and alters taxpayer classification and compliance obligations moving forward.
The State Government, invoking the relevant sub rule of the Madhya Pradesh GST Rules, amends its earlier notification to substitute the previously prescribed higher monetary turnover threshold with a lower monetary threshold. The substitution, made on the Council's recommendation, takes effect from the 1st day of January, 2021 and alters which taxpayers fall within the specified regulatory treatment by replacing the earlier threshold figure with the newly specified figure.

Commencement of amended GST provision: section 11 is deemed to have come into force from the notified date.
The State Government, exercising the power under sub section (2) of section 1 of the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2020, by administrative notification declares section 11 of the Amendment Act to be deemed in force from an earlier specified date, effecting the retrospective commencement of that provision and signed in the name of the Governor by an authorised official.

HSN code reporting requirement adjusted by turnover threshold; lower-turnover suppliers may omit HSN digits for supplies to unregistered persons.
Prescribes differing numbers of digits of the HSN Code to be shown in tax invoices based on a registered person's aggregate turnover in the preceding financial year, with a relaxation allowing registered persons below the lower turnover threshold not to mention the specified HSN Code digits in invoices issued to unregistered persons; effective 1 April 2021.