HSN code reporting rules allow specification of required digits and exemptions for classes of taxpayers.
The Rules amend GST reporting and form provisions: authorities may specify required HSN code digits or exempt classes; nil returns may be filed via SMS with mobile OTP; audit and GSTR-9C filing obligations for certain prior years are reaffirmed with an aggregate turnover threshold and electronic filing route; a temporary restriction is relaxed for cases with unfurnished returns for earlier months; procedural language is made permissive for the proper officer; FORM GSTR-2A is replaced by a comprehensive auto-drafted supplies statement and multiple forms and tables are updated to include an additional financial year and revised reporting formats.

HSN code digits requirement: larger turnover suppliers must use extended HSN digits; small turnover suppliers may omit for unregistered.
Prescribes the number of HSN digits to be shown on tax invoices based on a registered person's aggregate turnover in the preceding financial year, increases the HSN digit requirement for suppliers above the turnover threshold, and allows suppliers at or below the threshold to omit HSN digits on invoices issued to unregistered persons; effective 1 April 2021.

Optional annual return filing extended for small taxpayers for financial year 2019-20 who missed the due date.
Extends optional treatment of annual return filing under the WBGST framework to include financial year 2019-20 for small taxpayers whose aggregate turnover is below the prescribed threshold and who did not file the return by the due date, amending Notification No. 1729-F.T. to list 2017-18, 2018-19 and 2019-20 and making the amendment effective from 15 October 2020.

GSTR 1 filing deadline adjusted for small registered persons to quarterly submissions with specified future due dates.
Notification requires registered persons with aggregate turnover up to 1.5 crore rupees to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis; the October-December 2020 quarter must be filed by the prescribed January 2021 date and the January-March 2021 quarter by the prescribed April 2021 date. Time limits for furnishing returns or details for October 2020 to March 2021 under the return provision will be notified later. The notification is effective from 15th October 2020.

Commencement of Rule 46 under Delhi GST Rules: provisions appointed to commence from 1 April 2020.
Under powers conferred by rule 5 of the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2019, the Lt. Governor, on the Council's recommendation and by notification of the Finance Department, appoints 1 April 2020 as the date from which the provisions of rule 46 of the Delhi Goods and Services Tax Rules, 2017 shall come into force.

Late fee waiver for delayed GSTR-10 filings allows only a nominal fee when returns are filed within the specified remedial window.
Waiver of the portion of late fee exceeding two hundred and fifty rupees is granted where registered persons furnish FORM GSTR-10 between 22nd September, 2020 and 31st December, 2020, under the Act's delegated statutory authority, effective from 21st September, 2020.

Dynamic QR code requirement for high turnover registered B2C invoices; display provided QR cross references deemed valid from Oct 1, 2020.
An invoice issued to an unregistered person (B2C invoice) by a registered person whose aggregate turnover exceeds the prescribed threshold, and by registered persons under the Integrated GST framework, must include a Dynamic Quick Response (QR) code, subject to specified sub rule exemptions. A Dynamic QR code provided via digital display with a cross reference to payment is deemed to be a Quick Response code. The notification supersedes the earlier notice and is effective from 1 October 2020.

Extension of GSTR 9/9C due date allows filing for the relevant financial year until the revised deadline.
The notification amends an earlier departmental notification to substitute the GSTR-9/9C filing deadline of 31st October with 31st December, thereby extending the due date for filing annual returns and reconciliation statements. It is issued under powers conferred by the State GST Act read with the GST Rules on the Council's recommendations and is deemed to have come into force from 28th October, 2020.

Return filing deadlines: GSTR-3B returns due monthly, with extended due date for small turnover taxpayers.
Specifies that returns in FORM GSTR-3B for October 2020 to March 2021 must be filed electronically through the common portal by the twentieth day of the succeeding month, with an extended due date to the twenty fourth day for taxpayers below the prescribed turnover threshold whose principal place of business is in the State. Requires registered persons to discharge tax liability by debiting the electronic cash ledger or electronic credit ledger, and to discharge interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the applicable due date. Notification effective from 15 October 2020.

GSTR-1 due date extension for specified high-turnover taxpayers: monthly filings now due on the succeeding month's eleventh day.
Extends the filing deadline for FORM GSTR-1 for registered persons above the aggregate turnover threshold, for each month from October 2020 to March 2021, to the eleventh day of the month succeeding the relevant month; time limits for the companion outward supplies return will be notified later; the extension is effective from 15 October 2020.

Extension of time for furnishing annual return under section 44 provides an extended electronic filing deadline for the financial year.
Extension of time granted for furnishing the annual return for the financial year 2018-19 under section 44 read with rule 80, permitting electronic submission through the common portal and extending the statutory electronic filing deadline as authorised by the Commissioner on the Council's recommendation.

Nil GST returns via SMS enabled, allowing filing and OTP verification using the registered mobile number.
Permits registered persons required to file Nil returns under section 39 in FORM GSTR-3B or Nil details under section 37 in FORM GSTR-1 to furnish those Nil filings via short messaging service using the registered mobile number, with verification through a registered mobile number based One Time Password; defines Nil return/details as having no entries in all Tables of the respective forms for the tax period.

Late fee waiver for delayed FORM GSTR-10 filings permitted if returns filed within the specified September-December window.
Waiver of late fee applies to registered persons who failed to furnish returns in FORM GSTR-10 by the due date but furnish the return between 22nd September, 2020 and 31st December, 2020; the waiver covers only the portion of the late fee in excess of two hundred and fifty rupees. The measure is issued under section 128 to modify liabilities under section 47 and is deemed effective from 21st September, 2020.

Late fee waiver for delayed GSTR-4 filings within a specified compliance window; excess fees and zero-tax filings relieved.
The amendment waives the late fee payable under section 47-limitedly reducing excess fees and fully waiving fees where the total State tax payable is nil-for registered persons who failed to furnish returns in FORM GSTR-4 for the quarters July 2017 to March 2019 but who furnish those returns within the compliance window from 22nd September 2020 to 31st October 2020; the notification is effective from 21st September 2020.

E-invoice schema (FORM GST INV-1 v1.1) mandated for GST reporting; IRP-generated IRN required from 30 July 2020.
Substitutes FORM GST INV-01 by prescribing an e-invoice schema (Version 1.1) effective 30 July 2020, detailing field-level technical specifications, cardinality rules, mandatory/optional fields, and structured sections-header, supplier, recipient, item-level details, document totals, supporting documents and e-way bill details-with IRP-generated Invoice Reference Number (IRN) required for e-invoice validity.

GST notification amendment extends the specified coverage to include financial year 2019-20.
The Uttar Pradesh GST notification is amended to extend the scope of the specified composition or special procedure from financial years 2017-18 and 2018-19 to include financial year 2019-20 as well. The amendment is made under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Council, and substitutes the earlier reference in the opening paragraph of the notification dated 15 November 2019.

GST return filing due dates prescribed for small taxpayers furnishing FORM GSTR-1 on quarterly basis.
Registered persons having aggregate turnover of up to 1.5 crore rupees are required to follow a special procedure for furnishing outward supply details in FORM GSTR-1. The due dates are 13 January 2021 for the quarter October 2020 to December 2020 and 13 April 2021 for the quarter January 2021 to March 2021. The time limit for furnishing the details or return under sub-section (2) of section 38 for the months October 2020 to March 2021 is to be notified separately.

Satellite launch services under Uttar Pradesh GST are inserted with Nil rate entry and retrospective effect.
A further amendment to the Uttar Pradesh GST notification inserts a new entry for satellite launch services supplied by the Indian Space Research Organisation, Antrix Corporation Limited, or New Space India Limited, with Nil rate entries. The amendment is given retrospective effect from 16 October 2020.

GST notification amendment broadens the covered financial year period and extends the prescribed date for compliance.
Amendment to the Uttar Pradesh GST notification broadens the relevant period from a financial year to any preceding financial year from 2017-18 onwards and changes the prescribed date from 1st day of October to 1st day of December.

Extension of compliance deadlines under section 171: specified pandemic-period time limits consolidated to a single extended date.
Inserts a proviso extending time limits for completion or compliance of actions under Section 171 that fell between 20 March 2020 and 29 November 2020, where not met, up to 30 November 2020; the amendment is made to clause (i) of the first paragraph of the earlier notification and is deemed to have come into force from 1 September 2020.