Amendment of notification: substitution of statutory deadline to extend the operative date to 31st December 2020.
The Commissioner, exercising powers under the Arunachal Pradesh GST framework and on the Council's recommendation, amends Notification No. 39/2020 - State Tax dated 5 May 2020 by substituting the previously specified deadline with a later calendar date, thereby extending the notification's operative timeframe; no other terms are altered.

HSN code digit requirement tied to turnover threshold; lower turnover suppliers may omit HSN on invoices to unregistered persons.
Effective 1 April 2021 the substituted Table prescribes HSN Code digit requirements on tax invoices: four digits for registered persons with aggregate turnover up to five crores in the preceding financial year and six digits for those with aggregate turnover above that threshold, with a proviso allowing registered persons within the lower turnover bracket to omit mentioning the number of HSN digits on invoices issued to unregistered persons.

Notification amendment expands specified financial years, extending the notification's retrospective application to cover the additional year.
The State amends Notification No. 47/2019-State Tax by substituting the opening paragraph's reference to the two earlier financial years with a reference that includes the subsequent financial year, thereby expanding the notification's temporal scope; the amendment is declared to be effective retrospectively from a specified date in October 2020.

GSTR-3B filing deadlines set for October-March; smaller turnover taxpayers receive a short extension and payment rules clarified.
Specifies filing in FORM GSTR-3B for October 2020 to March 2021: general filing due on the twentieth day of the succeeding month; taxpayers with aggregate turnover up to five crore rupees whose principal place of business is in the State shall file by the twenty-second day. Payment of tax must be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable; interest, penalty and other amounts must be debited to the electronic cash ledger, and all payments made not later than the last date for furnishing the return. Notification effective 15th October 2020.

Due date extension for GSTR-1 filings for specified high-turnover registrants; revised monthly deadline to be notified.
Extension of the due date is prescribed for furnishing details of outward supplies in FORM GSTR-1 by the class of registered persons whose aggregate turnover exceeds the specified threshold, for each monthly tax period from October 2020 to March 2021, to be furnished by the eleventh day of the month succeeding the relevant month; the time limit for furnishing details or return under the complementary provision for the same months will be notified subsequently, and the notification is deemed to have come into force on 15 October 2020.

Quarterly GSTR-1 filing deadlines for small taxpayers announced, with specified staggered due dates and subsequent monthly timelines.
Registered persons with aggregate turnover up to 1.5 crore rupees must furnish outward supply details in FORM GSTR 1 on a quarterly special procedure: October-December 2020 by 13 January 2021 and January-March 2021 by 13 April 2021. The time limit under section 38(2) for monthly returns for October 2020-March 2021 will be notified later. The notification is deemed effective from 15 October 2020.

Goa GST rules amended: HS code reporting, SMS OTP nil-returns, audit requirement and comprehensive form updates.
The amendment empowers the Commissioner to require specified HS code digit reporting for classes of taxpayers or supplies; permits SMS/OTP filing of designated Nil returns/statements; mandates audit and electronic filing of audited accounts and reconciliation in FORM GSTR 9C for taxpayers with turnover above five crore for FY 2018 19 and 2019 20; temporarily waives a restriction for returns not furnished Feb-Aug 2020 (20 Mar-15 Oct 2020); makes certain proper officer communications discretionary; and replaces or updates multiple GST forms and tables including FORM GSTR 2A, GSTR 1, GSTR 5/5A, GSTR 9/9C and various DRC/ASMT forms.

Notification amendment extends GST notification applicability to an additional financial year under Goa GST Act.
Amendment to a government notification under the Goa Goods and Services Tax regime substitutes the words and figures referring to two financial years with wording that includes an additional financial year, thereby extending the notification's temporal applicability; the change is effected by formal notification issued by the Department of Finance on the Council's recommendation.

GSTR-1 filing deadlines for small taxpayers set for quarterly submissions; due dates announced for relevant quarters.
Registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year shall furnish details of outward supplies in FORM GSTR-1 on a quarterly basis: October-December 2020 by 13 January 2021, and January-March 2021 by 13 April 2021; the time limit for furnishing details or return for October 2020-March 2021 will be notified subsequently in the Official Gazette.

Satellite launch service exemption under Goa SGST applies to supplies by designated Indian space entities from the commencement date.
Goa SGST exemption coverage is expanded to satellite launch services supplied by the Indian Space Research Organisation, Antrix Corporation Limited, or New Space India Limited. Such services are subject to nil central and State tax rates under the relevant exemption table. The exemption takes effect from 16 October 2020.

Optional annual return filing for small taxpayers not filed by the due date extended to the latest fiscal year.
The notification makes filing the annual return under the Odisha GST framework optional for small taxpayers with aggregate turnover below the notified threshold who had not filed by the due date, by amending an earlier finance department notification to include the 2019-20 fiscal year among the covered years.

Special GSTR-1 filing procedure: quarterly due dates prescribed for small registered persons for specified quarters.
Notification prescribes, under section 148, that registered persons having aggregate turnover of up to 1.5 crore rupees shall furnish details of outward supplies in FORM GSTR-1 for specified quarters; GSTR-1 for October-December 2020 is due by 13th January 2021 and for January-March 2021 by 13th April 2021, and the time limit for furnishing details or return under section 38(2) for October 2020-March 2021 will be notified in the Official Gazette.

Odisha GST rules amended to allow SMS filing of nil returns, revise HSN requirements, audit thresholds and auto-populated GSTR-2A.
The Twelfth Amendment revises Odisha GST Rules to permit the Board to prescribe HSN-digit requirements, allow OTP-verified SMS filing for nil returns, relax certain restrictions for returns not filed Feb-Aug 2020, require audit and FORM GSTR-9C filing for turnovers above five crore for FY 2018-19 and 2019-20, and substitutes FORM GSTR-2A and multiple return and demand forms with detailed tables and instructions including auto-population and amendment mechanics.

Tax exemption for satellite launch services: supplies by specified Indian space entities are nil-rated under state GST.
An amendment inserts serial 19C in the State Tax (Rate) table exempting satellite launch services supplied by specified Indian space entities by prescribing a nil rate under the Chhattisgarh GST framework; the State enacted the change on Council recommendation and made it effective from 16th October 2020.

Invoice Reference Number procedure for registered persons requires portal upload and timely compliance for validity of invoices.
Registered persons covered by rule 48(4) who issued invoices in a different manner must follow a special procedure during 1 October 2020 to 31 October 2020. They are required to obtain an Invoice Reference Number (IRN) by uploading the specified particulars in FORM GST INV-01 on the Common Goods and Services Tax Electronic Portal within thirty days from the invoice date, failing which the document will not be treated as an invoice.

GST notification amendment changes year references in exemption table entries and applies retrospectively from October 2020.
The Uttarakhand Goods and Services Tax notification amends the earlier table entries by substituting the figures "2021" for "2020" against serial numbers 19A and 19B in column (5). The amendment is made in exercise of powers under the Uttarakhand Goods and Services Tax Act, 2017, on the recommendation of the Council, and is stated to be in public interest. It is deemed to have come into force from 1 October 2020.

Quick Response code and Invoice Reference Number requirements reshape invoice issuance and electronic verification under GST rules.
The Uttarakhand Goods and Services Tax (Eleventh Amendment) Rules, 2020 amend the GST Rules, 2017 from 30 September 2020. They require invoices issued under rule 48(4) to carry a QR code with an embedded Invoice Reference Number, permit exemption from such invoice issuance by notification for a specified period, and allow electronic production of the QR code with embedded IRN for verification in lieu of a physical tax invoice.

Uttarakhand GST notification amendment expands the covered financial years and shifts the operative date to December.
Amendment is made to the Uttarakhand SGST notification issued under the sixth proviso to rule 46 of the Uttarakhand Goods and Services Tax Rules, 2017. The amendment substitutes the reference to a financial year with any preceding financial year from 2017-18 onwards, thereby enlarging the period covered by the notification. It also replaces the date 1st day of October with 1st day of December, thereby altering the operative commencement date prescribed in the original notification.

GST invoice rule amendment expands the covered financial year reference and adds exports to the supply scope.
The Uttarakhand Goods and Services Tax Rules, 2017 are amended under rule 48(4) in public interest. The earlier notification is modified by substituting "any preceding financial year from 2017-18 onwards" for "a financial year" and by inserting "or for exports" after the words referring to supply of goods or services or both to a registered person.

Late fee waiver for delayed GST returns: eligible taxpayers filing by the September deadline receive specified fee relief.
Waiver of late fees is provided for specified registered persons and for taxpayers above the notified turnover threshold who file prescribed returns by 30th September, 2020: late fee amounts in excess of two hundred and fifty rupees shall be waived and fully waived where the state tax payable in the return is nil; the amendment is effective from 25th June, 2020.