Composition levy framework amended, substituting rule 7 table to redefine eligible categories and turnover-based tax rates.
The amendment substitutes the Table in rule 7 of the Central Goods and Services Tax Rules, 2017 to revise the composition levy framework by enumerating categories of registered persons (manufacturers with specified exclusions; suppliers under clause (b) of paragraph 6 of Schedule II; other suppliers eligible under section 10(1) and (2); and persons opting under section 10(2A)) and prescribing discrete turnover-linked tax rates for each category, effective from 1 April 2020.

Late-fee waiver for delayed GST return filing applies to registered persons furnishing returns within the defined period.
Government of Goa waives the portion of late fee payable for delayed furnishing of FORM GSTR-10 that exceeds two hundred and fifty rupees. The waiver applies to registered persons who failed to furnish the return by its due date but furnish FORM GSTR-10 between 22 September 2020 and 31 December 2020. Late fee remains payable up to the stated cap.

Interest relief for delayed GST returns permits nil or reduced interest if returns are filed by specified conditional dates.
The amendment to Notification No.13/2017-State Tax establishes an interest relief scheme for registered persons who did not furnish FORM GSTR-3B for specified early-2020 tax periods. It classifies taxpayers by turnover and prescribes nil or reduced interest when the return is furnished by the conditional dates set for each tax period and turnover bracket, thereby altering the interest payable for late returns under the cited notification, effective from the stated retrospective date.

HSN code digit requirement: invoice HSN digits tied to turnover thresholds, with relaxed omission allowed for small taxpayers.
Revises HSN code digit requirements for tax invoices under Kerala SGST Rules: from 1 April 2021 a table links number of HSN digits to a taxpayer's aggregate turnover in the preceding financial year, with a proviso allowing registered persons at or below the lower turnover threshold to omit the specified HSN digits on invoices issued to unregistered persons; the amendment is notified as effective from 15 October 2020 under the first proviso to rule 46.

Return filing deadlines for GSTR-3B monthly returns set; extended deadline for taxpayers with lower turnover.
Specifies filing timelines for returns in FORM GSTR-3B for October 2020 to March 2021: returns are to be furnished electronically through the common portal by the twentieth day of the succeeding month, with an extended deadline to the twenty second day for taxpayers with aggregate turnover up to five crore rupees in the previous year. Payment mechanics require tax to be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty or other amounts to be debited from the electronic cash ledger, on or before the return filing due date.

Amendment to GST notification expands covered financial years to include 2019-20, broadening temporal applicability for compliance purposes.
The Government, invoking the authority under Section 148, amends Government Notification (20/2019) by substituting the phrase "financial years 2017-18 and 2018-19" with "financial years 2017-18, 2018-19 and 2019-20," thereby extending the notification's temporal scope to include the additional financial year.

GSTR-1 filing deadline for small taxpayers set with quarterly due dates and subsequent return timelines to follow.
Notification requires registered persons below the prescribed small taxpayer turnover threshold to furnish outward supply details in FORM GSTR-1 for October-December and January-March quarters by the specified quarterly due dates; time limits for furnishing related details or returns for October through March will be notified subsequently in the Official Gazette.

HSN code digit requirements set by turnover threshold determine invoice HSN disclosure and optional omission for small suppliers.
Amendment prescribes two-tier HSN Code digit disclosure in tax invoices by aggregate turnover: lower-turnover registrants to report four HSN digits and higher-turnover registrants to report six HSN digits; lower-turnover registrants may omit HSN digit mention when supplying to unregistered persons. The change is effected under the first proviso to rule 46 and substitutes the Table in the principal notification.

Inclusion of an additional financial year expands the applicability of a state GST notification to a subsequent fiscal period.
The Governor, exercising powers under section 148 of the Mizoram Goods and Services Tax Act, 2017 and on the Council's recommendation, amends Notification No. 47/2019 - State Tax by substituting the opening paragraph phrase "financial years 2017-18 and 2018-19" with "financial years 2017-18, 2018-19 and 2019-20", thereby extending the notification's operative period to include the 2019-20 fiscal year.

Nil rate for satellite launch services established, exempting specified national space entity supplies under State GST from tax.
Inserts a new serial entry 19C into the State Tax (Rate) notification, applying a Nil rate to satellite launch services when supplied by specified national space organisations, thereby treating those supplies as zero-rated for State GST; the amendment takes effect from 16 October 2020 and amends Notification No. 12/2017-State Tax (Rate).

Invoice Reference Number procedure notified for GST taxpayers issuing invoices outside the prescribed manner.
Registered persons who prepared tax invoices otherwise than in the manner specified under rule 48(4) were required, during 1 October 2020 to 31 October 2020, to follow a special procedure and obtain an Invoice Reference Number (IRN) by uploading particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date. If the IRN was not obtained within that time, the document would not be treated as an invoice.

GST documentation rules broadened to cover exports and extend the relevant preceding financial year period.
Amendment to the Uttar Pradesh GST notification governing the prescribed documentation framework substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" and inserts "or for exports" after supplies of goods or services or both to a registered person. The amendment extends the relevant period and brings exports within the same operative framework.

IGST reimbursement eligibility extended for units that file required returns and submit outstanding claims by the revised deadline.
Amendment to clause 5.1 of the Jammu and Kashmir IGST reimbursement Scheme permits industrial units that failed to file earlier claims to avail the Scheme provided they have filed all due returns up to the specified month and that they submit their claims to the concerned jurisdictional officer by the final cut-off date.

Extension of filing deadline for annual GST returns grants additional time to furnish FORM GSTR-9 under state tax rules.
The notification amends a prior state tax notification to substitute the earlier due date for furnishing the annual return in FORM GSTR-9 with a later date. It records that the Commissioner of State Tax, exercising powers under the state GST law and rules on Council recommendation, issues this change and declares the amendment to be deemed effective from the original due date.

GST rules amended to allow SMS nil-returns, specify HSN digit reporting, and revise multiple return and form requirements.
The Twelfth Amendment revises Maharashtra GST Rules effective 15 October 2020 to: allow notification of required HSN digit reporting or exemptions for classes of taxpayers or supplies; permit furnishing and OTP verification of Nil returns or Nil outward-supply statements via SMS for specified forms; mandate audit and electronic filing of audited accounts and FORM GSTR-9C for registered persons with turnover above five crore for FY 2018-19 and 2019-20; suspend a restriction for returns not filed Feb-Aug 2020 between 20 March and 15 October 2020; and substitute and amend multiple forms and tables including FORM GSTR-2A, GSTR-1, GSTR-5, GSTR-9, GSTR-9C and various DRC/ASMT/RFD forms.

HSN code digit requirement updated: turnover based HSN disclosure rules with an omission allowance for supplies to unregistered persons.
Prescribes the number of digits of the Harmonised System of Nomenclature (HSN) Code to be shown on tax invoices according to a registered person's aggregate turnover in the preceding financial year, substitutes the existing Table under rule 46, and allows registered persons within the lower turnover band to omit HSN digit mention when supplying to unregistered persons.

Annual return filing optional under Section 44(1) for small taxpayers who missed the due date, extended to the subsequent year.
Makes filing of the annual return under section 44(1) optional for small taxpayers whose aggregate turnover is below the prescribed threshold and who did not file the return by the due date; this relief is extended to the additional financial year by amending the earlier notification to include that year under the empowering provision of the State GST Act.

Quarterly GSTR-1 filing for small taxpayers set due dates for specified quarters and further time limits to be notified.
Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis. The prescribed deadlines are 13th January 2021 for October-December 2020 and 13th April 2021 for January-March 2021. Time limits for furnishing details or returns for the months October 2020 to March 2021 under the relevant provision will be notified subsequently in the Official Gazette.

Invoice Reference Number requirement: registered persons must obtain IRN via FORM GST INV 01 within thirty days or invoice not recognised.
Notification requires certain registered persons, during the stated period, to obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal. The IRN must be obtained within thirty days from the date of the invoice; failure to do so means the invoice shall not be treated as an invoice.

Tax exemption for satellite launch services established, making such services nil-rated under state GST from mid-October.
The notification inserts a new tariff entry exempting satellite launch services from State GST by treating those services as nil-rated in the Table of Notification No. 12/2017-State Tax (Rate), specifying the classification code and nil tax rates for the inserted entry.