Motor vehicle rental tax treatment clarified: supplies with fuel included to corporate recipients subject to specified invoicing and tax rules.
Substitutes notification entry 15 to treat renting of passenger motor vehicles with fuel included, when supplied to a body corporate, as a service where the supplier (other than the body corporate) who does not issue an invoice charging state tax at the prescribed rate is addressed, and designates the recipient as a body corporate located in the taxable territory. The amendment to Notification No. 13/2017-State Tax (Rate) is effective from the thirty-first day of December, two thousand nineteen.

Aadhaar authentication requirement for GST registration; failure prompts physical verification and ledger recredit/refund safeguards.
Aadhaar authentication is required for GST registration from 01.04.2020 and failure to authenticate triggers mandatory physical verification of the principal place of business before grant of registration; physical verification reports must be uploaded in FORM GST REG-30. Input tax credit rules for certain capital goods set useful life at five years with transitional ineligible credit adjustments and direct credit to the electronic credit ledger. Refund procedures require cash sanction in FORM RFD-06 for cash-paid portions and re-credit to electronic ledger by FORM GST PMT-03 for ledger-paid portions; rule 96B provides recovery where export proceeds are not realised.

GST exemption for satellite launch services by ISRO, Antrix and NSIL takes effect from mid October 2020.
Maharashtra amends its State Tax (Rate) notification to insert a new table entry exempting satellite launch services supplied by the Indian Space Research Organisation, Antrix Corporation Limited and New Space India Limited, assigning service classification 9965 and Nil state tax rate; the amendment follows GST Council recommendation and takes effect from 16 October 2020.

Extension of time for revocation of cancelled GST registration grants specified taxpayers an additional filing date to apply.
Extension of time for filing applications to revoke cancellation of GST registrations where notices were served electronically under section 169(1)(c) or (d). For registrations cancelled under section 29(2)(b) or (c) and where cancellation orders were passed up to the specified cutoff, the thirty day period for filing revocation applications under section 30(1) is to be calculated by reference to the later of the date of service of the cancellation order or the prescribed alternative date, as a removal of difficulties under section 172.

Late fee waiver for GSTR-10 filers limits the payable amount to two hundred and fifty rupees within the specified period.
Late fee under the Uttarakhand Goods and Services Tax Act, 2017 is waived to the extent it exceeds two hundred and fifty rupees for registered persons who file FORM GSTR-10 after the due date but within the specified period.

Late fee waiver for delayed GSTR-4 filing extends relief to eligible registered persons within the notified compliance window.
Late fee relief is extended by amendment to the Uttarakhand GST notification governing belated filing of FORM GSTR-4. The inserted proviso waives late fee under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 to the extent it exceeds two hundred and fifty rupees, and grants a full waiver where the total State tax payable in the return is nil. The concession applies to registered persons who failed to furnish FORM GSTR-4 for the relevant quarterly periods and file within the specified compliance window.

GST time limit extension granted for approval sales or return compliance where the prescribed deadline fell during the specified period.
Extension of time limit for completion or compliance of actions connected with goods sent or taken out of India on approval for sale or return, where the prescribed time limit under sub-section (7) of section 31 fell during the period from 20 March 2020 to 30 October 2020. If such action was not completed within the specified time, the time limit stands extended up to 31 October 2020.

Return filing requirement: small taxpayers in specified states must file GSTR-3B electronically for the early months by designated due dates.
Proviso requires the return in FORM GSTR-3B for January, February and March 2020 for taxpayers with aggregate turnover up to rupees five Crore in the previous financial year, whose principal place of business is in the listed States and Union territories, to be furnished electronically through the common portal on or before 24th February, 24th March and 24th April 2020 respectively.

Form GSTR-3B filing due dates and electronic tax payment rules prescribed for Uttar Pradesh taxpayers
Prescribed the filing of FORM GSTR-3B under the Uttar Pradesh Goods and Services Tax Rules, 2017 for October 2020 to March 2021, requiring electronic furnishing through the common portal by the twentieth day of the succeeding month. Taxpayers with aggregate turnover up to five crore rupees and principal place of business in Uttar Pradesh were permitted to furnish the return by the twenty-fourth day. Registered persons were also required to discharge tax, interest, penalty, fees, and other liabilities through the relevant electronic ledgers by the return due date.

GSTR-1 filing deadline extended for higher-turnover registered persons under Uttar Pradesh GST for October 2020 to March 2021.
The time limit for furnishing the details of outward supplies in FORM GSTR-1 is extended for specified registered persons under the Uttar Pradesh GST regime, where aggregate turnover exceeds 1.5 crore rupees in the preceding or current financial year. For the months from October 2020 to March 2021, such details must be furnished by the eleventh day of the month succeeding the relevant month. The time limit for furnishing details or return under section 38(2) for the same period will be notified separately in the Official Gazette.

Composition levy rates amended; companies allowed EVC verification for returns and Nil filings may be submitted via SMS OTP.
The amendment replaces the Rule 7 composition levy table to set revised composition rates for manufacturers, certain Schedule II suppliers, other eligible suppliers and persons opting under sub-section (2A) of section 10. It allows companies to verify and furnish FORM GSTR-3B and FORM GSTR-1 using an Electronic Verification Code during specified periods. It also inserts Rule 67A permitting Nil returns or Nil outward-supply details to be furnished and verified via SMS using the registered mobile number and a mobile-based One Time Password.

GSTR-3B filing deadline set with staggered due dates and mandatory electronic ledger payment by the monthly filing deadline.
FORM GSTR-3B for October 2020 to March 2021 must be filed electronically through the common portal by the twentieth day of the following month, with an extended date to the twenty fourth day for certain lower turnover in state taxpayers. Tax liabilities must be discharged by debiting the electronic cash or electronic credit ledger as applicable, and interest, penalty, fees or other amounts must be debited from the electronic cash ledger, not later than the applicable filing due date, subject to section 49.

HSN code digit requirement updated: lower turnover registered persons may omit HSN digits for supplies to unregistered persons.
Amendment prescribes a two-tier HSN code digit requirement based on aggregate turnover in the preceding financial year, specifying fewer HSN digits for lower turnover taxpayers and more digits for higher turnover taxpayers, and provides that a registered person below the lower turnover threshold may omit HSN digit mention when issuing tax invoices for supplies to unregistered persons.

HSN code digit requirement updated: turnover-based disclosure rules and optional omission for supplies to unregistered persons.
Amendment prescribes differing numbers of HSN Code digits to be shown on tax invoices according to a registered person's aggregate turnover in the preceding financial year, with a higher digit requirement for larger turnover and a lower requirement for smaller turnover. A proviso allows registered persons below the lower turnover threshold to omit HSN Code digits on invoices issued to unregistered persons. The change is effected under the first proviso to Rule 46 and takes effect from the specified future date.

GSTR-3B filing deadlines set with standard monthly due date and extended deadline for small taxpayers.
The notification prescribes that returns in GSTR-3B for October 2020 to March 2021 be furnished electronically through the common portal by the prescribed succeeding-month due date, with a short extended window for taxpayers below the turnover threshold whose principal place is in the State; taxes must be discharged by debiting the electronic cash or electronic credit ledger and interest, penalty or fees by debiting the electronic cash ledger by the last applicable filing date.

Furnishing Form GSTR-1 deadline extended to the eleventh day of the succeeding month for specified large taxpayers.
The due date for furnishing Form GSTR-1 by registered persons with aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year is extended for each month from October 2020 to March 2021 until the eleventh day of the month following the relevant month; the corresponding time limit for returns under the provision governing recipient-details returns for the same period will be notified later in the Official Gazette.

GST return compliance expands through SMS nil filing, dynamic inward-supply reporting, revised annual return instructions, and redesigned demand forms.
Gujarat GST Rules permit SMS and OTP-based filing of nil GSTR-3B, GSTR-1 and GST CMP-08 filings, revise HSN disclosure requirements, and make pre-notice communication discretionary. GSTR-2A is replaced with a dynamic auto-drafted inward-supplies statement covering supplier invoices, amendments, notes, ISD credit, TDS/TCS credit, imports and SEZ supplies. Annual-return, reconciliation, non-resident taxpayer, refund, assessment, demand, recovery and payment forms are also revised, including reporting and ITC-related instructions for financial year 2019-20.

Optional annual return filing extended to include the latest financial year, easing compliance for eligible taxpayers.
The notification amends a prior State Tax notification to add the financial year 2019-20 to the list of years for which optional annual return filing is available to the specified class of taxpayers, and declares the amendment effective from 15th October, 2020.

Quarterly GSTR-1 filing permitted for small taxpayers under a special procedure, with prescribed quarterly deadlines and further notice.
Notification designates registered persons below a prescribed aggregate turnover threshold as eligible to follow a special procedure for filing outward supply details in FORM GSTR-1 on a quarterly basis; it prescribes last dates for the two specified quarters and states that the time limit for furnishing details or returns for the months within that period will be notified subsequently in the Official Gazette.

Due date extension for Form GST CMP-08: deadline moved for filing self-assessed tax statement under GST regime.
Amendment inserts a proviso prescribing that the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter July-September 2019 (or part thereof) shall be the 22nd day of October, 2019; made under section 148 and effective from 18th October 2019.