Due date for GSTR-1 returns extended to the eleventh day after each month for specified registered persons.
Extends the due date for furnishing FORM GSTR-1 by registered persons exceeding the aggregate turnover threshold, fixing the filing deadline for each month from October 2020 to March 2021 as the eleventh day of the month succeeding such month, with related return deadlines to be notified later in the Official Gazette.

GSTR-3B filing deadline set: returns due by the succeeding-month deadline, with small taxpayers afforded a short additional grace.
Returns in FORM GSTR-3B for October 2020 to March 2021 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month; taxpayers with aggregate turnover up to five crore and principal place of business in Tripura may file by the twenty fourth day. Tax liabilities are to be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the specified due date.

Optional annual return filing extended to include the additional financial year, expanding eligibility for optional filing relief.
The notification amends a prior state GST notification by substituting the opening paragraph's listed financial years so that the optional annual return filing provision explicitly covers financial years 2017-18, 2018-19 and 2019-20, extending the optional filing relief to the additional year through a textual substitution in the cited notification.

HSN code digit requirement updated: specified digit lengths now required on tax invoices based on turnover thresholds.
Prescribes turnover-based requirements for the number of HSN digits on tax invoices effective 1 April 2021, replacing the prior table and allowing registered persons within the lower turnover band to omit the specified HSN digits when issuing invoices to unregistered persons, under the first proviso to rule 46 of the Tripura SGST Rules.

Extension of GSTR-1 filing deadline: specified high-turnover registrants may file monthly outward supplies by the eleventh day.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover exceeding one and a half crore rupees, permitting monthly details for October 2020 to March 2021 to be furnished by the eleventh day of the month succeeding each such month; the extension is issued under the specified provisions of the Telangana GST Act and is effective from 15th October 2020.

Extension of annual return filing deadline: filing period extended to a later date by state revenue authority.
The Commissioner of State Tax amends a prior notification to extend the time for furnishing the annual return in FORM GSTR-9 by substituting the earlier prescribed filing date with a later calendar date, doing so under powers conferred by the Telangana GST Act and the GST Rules; the amendment is notified as effective from a specified day in October 2020, thereby backdating the commencement of the extended deadline.

HSN code disclosure requirement revised; smaller taxpayers may need fewer digits and may omit HSN for unregistered supplies.
The amendment substitutes the Table in Notification No. 03/2017 to link the required number of HSN code digits in tax invoices to a registered person's aggregate turnover, requiring fewer digits for taxpayers within the lower turnover threshold and more digits for those above it, and permitting registered persons within the lower threshold to omit HSN digit specification in invoices to unregistered persons; the substitution takes effect from the stated future date while the notification is deemed to have been in force from an earlier stated date.

GSTR-3B filing deadlines set: standard monthly deadline, extended filing window for smaller taxpayers and electronic ledger payments required.
FORM GSTR-3B returns for October 2020-March 2021 must be filed electronically through the common portal by the twentieth day succeeding each month, with taxpayers having aggregate turnover up to five crore permitted filing by the twenty second day; payments must be discharged by debiting the electronic cash or electronic credit ledger as applicable, and interest, penalty or other amounts by debiting the electronic cash ledger, subject to statutory payment provisions. The notification is effective from mid October 2020.

Return due date extension under section 44: Tripura GST return filing deadline extended to 31 October 2020.
The Commissioner, under section 44 of the Tripura SGST Act read with rule 80, on the Council's recommendation, amends the principal notification of 6 July 2020 by substituting the earlier specified due date for filing returns with a later calendar date, thereby extending the statutory return filing timeline for taxpayers as notified by the Finance Department on 6 November 2020.

Temporal scope of GST notification extended to preceding financial years and coverage broadened to include supplies for exports.
The notification substitutes the words "a financial year" with "any preceding financial year from 2017-18 onwards" to extend temporal applicability, and inserts the words "or for exports" after the phrase relating to supplies "to a registered person", thereby expressly including supplies for export within the notification's scope.

Dynamic QR Code implementation deferred; state notifies extension of B2C invoice compliance deadline under GST rule.
The notification amends a prior finance department notification under the rule proviso to (1) replace the expression "a financial year" with "any preceding financial year from 2017-18 onwards" to extend retrospective scope, and (2) substitute the earlier commencement date for mandatory Dynamic QR Code use on B2C invoices with a later date, thereby deferring the implementation deadline.

Invoice Reference Number requirement mandates uploading invoice particulars on the GST portal or the invoice will not be recognised.
Notification requires registered persons who prepared tax invoices otherwise than as specified to obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the GST Electronic Portal for invoices issued between 1 October 2020 and 31 October 2020, and to do so within thirty days from the invoice date; failure to obtain the IRN within that period means the document will not be treated as an invoice.

GST notification amendment extends the statutory compliance deadline by substituting the earlier date with a later end of year date.
The Commissioner of State Tax, exercising powers under sub section (1) of Section 44 of the Goa Goods and Services Tax Act, 2017 and Rule 80 of the Goa GST Rules, amends Notification No. CCT/26-2/2018-19/59/1505 dated 17th October, 2020 by substituting the figures, letters and word "31st October, 2020" with "31st December, 2020," thereby extending the specified compliance date.

GST rate validity extension: specified notification entries amended to extend applicability and take effect from October commencement.
The Finance Department amends Notification No. 12/2017-State Tax (Rate) by substituting the figures "2020" with "2021" in column (5) for serial numbers 19A and 19B, thereby extending the applicability period of those table entries; the amendment is effected under statutory powers and Council recommendation and comes into force from the 1st day of October, 2020.

APGST exemption for international goods transport by air or sea extended, preserving tax relief for cross-border shipments.
The Andhra Pradesh Government amended G.O.Ms.No.588 to extend the APGST exemption for transportation of goods by air or sea from the customs station of clearance in India to places outside India by substituting the year in entries for serial numbers 19A and 19B from 2020 to 2021; the amendment, made under specified provisions of the Andhra Pradesh GST Act and on the GST Council's recommendation, takes effect from 1 October 2020.

Return filing extension under Section 44: Commissioner substitutes the prescribed due date to align with central notification.
The Commissioner, invoking sub section (1) of Section 44 and rule 80 of the AP GST Rules, amends prior proceedings by substituting the earlier prescribed due date for filing returns for the financial year 2018-2019 with a later date, acting on GST Council recommendations and a central tax notification to align the State deadline with that policy.

HSN code disclosure requirement: invoice HSN digit length tied to turnover category; optional for supplies to unregistered persons.
Amendment prescribes HSN digit disclosure on tax invoices: registered persons with aggregate turnover up to the lower threshold must mention four HSN digits; those above the threshold must mention six digits. A proviso allows registered persons at or below the lower threshold not to mention the specified HSN digit count on invoices issued to unregistered persons. The change substitutes the earlier Table under the first proviso to rule 46 of the Andhra Pradesh GST Rules, 2017 and takes effect from 1 April 2021.

GSTR-3B filing deadlines: monthly returns due with a small-taxpayer concession; payment must be made via electronic ledgers.
Prescription of monthly filing in FORM GSTR-3B for October 2020 to March 2021 requires electronic submission through the common portal by the twentieth day of the month succeeding the tax period, with a twenty-second-day concession for taxpayers with principal place in the State and turnover below the specified threshold; tax liabilities must be discharged by debiting the electronic cash or credit ledger as applicable and other amounts by debiting the electronic cash ledger on or before the filing due date.

Due date for GSTR-1 extended to the eleventh day following each month for specified high-turnover registered persons.
Directs that details of outward supplies in FORM GSTR-1 for each month from October 2020 to March 2021 by the specified class of registered persons shall be furnished by the eleventh day of the month succeeding the month to which the supplies relate; the time limit for furnishing related recipient-details/returns will be notified later.

GST exemption for satellite launch services removes State tax liability on launches supplied by specified public space entities.
Inserts a new Table entry (serial 19C, code 9965) in notification No. 1136-F.T. to exempt satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited from State GST by prescribing a nil rate; the amendment is effective from 16 October 2020.