Invoice Reference Number requirement: taxpayers must obtain IRN via prescribed portal upload within thirty days or invoice not recognised.
For invoices issued during the specified October 2020 period, registered persons who prepared invoices otherwise than as required must obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date, failing which the document will not be treated as an invoice.

Lottery valuation: deemed proportion of ticket face value or notified price, higher amount governs supply value.
The amendment substitutes rule 31A(2) to deem the value of supply of lottery as a specified proportion of the ticket face value or the price notified in the Official Gazette by the Organising State, whichever is higher, and explains that "Organising State" has the meaning assigned in the Lotteries (Regulation) Rules, 2010. The rules are titled the Delhi GST (Second Amendment) Rules, 2020 and are to be treated as coming into force from early March 2020.

GSTR-3B return deadlines adjusted, with longer filing window for small Odisha taxpayers and payment via electronic ledgers.
Specification requires furnishing FORM GSTR-3B returns for October 2020-March 2021 electronically: general due date is the twentieth day of the succeeding month, with a relaxed twenty fourth day due date for taxpayers below the small turnover threshold whose principal place of business is in Odisha. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable, while interest, penalty, fees and other amounts must be debited from the electronic cash ledger no later than the applicable filing due date.

Optional annual return filing under section 44(1) extended to small taxpayers who missed the due date for 2019-20.
Filing of the annual return under section 44(1) of the Rajasthan GST Act is made optional for small taxpayers with aggregate turnover under two crores who did not file before the due date; the amendment substitutes the opening paragraph of the earlier notification to extend coverage to the financial year 2019-20 and is issued under section 148 on the Council's recommendation.

Quarterly GSTR-1 filing deadlines set for small taxpayers, with specified due dates for two consecutive quarters and further timelines to follow.
Notification requires registered persons below the prescribed turnover threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, setting specific due dates for the October-December quarter and the January-March quarter; the separate time limit for furnishing details or returns under the statutory provision governing return timelines will be notified subsequently in the Official Gazette.

Invoice Reference Number requirement: affected taxpayers must upload FORM GST INV-01 within thirty days to validate invoices.
Registered persons who prepared tax invoices other than as required under sub-rule (4) of rule 48 must, for invoices dated between 1 October 2020 and 31 October 2020, obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the electronic GST portal within thirty days from the date of each invoice; failure to do so will mean the document shall not be treated as an invoice.

Dynamic QR Code requirement for B2C invoices extended and retrospective applicability broadened to preceding financial years.
The notification amends the prior departmental notification to broaden the temporal scope of the Dynamic QR Code requirement for consumer invoices-substituting the limitation of "a financial year" with applicability to any preceding financial year from 2017 18 onwards-and defers the implementation commencement by substituting the earlier start day with a later one, thereby extending the compliance deadline under the proviso to the applicable GST rule.

Input tax credit period expansion permits claims for preceding years and explicitly includes credits related to exports for registered persons.
The amendment substitutes "a financial year" with "any preceding financial year from 2017-18 onwards", allowing claims of input tax credit for earlier financial years, and inserts "or for exports" after "goods or services or both to a registered person", thereby including credits attributable to exports within the notification's scope.

GSTR-3B filing deadlines set: staggered due dates during specified months and electronic payment rules through common portal.
Prescribes electronic filing of FORM GSTR-3B for October 2020 to March 2021 through the common portal by the twentieth day of the succeeding month, with a later due date for taxpayers below a specified turnover threshold; and requires that tax liabilities be discharged by debiting the electronic cash or electronic credit ledger and that interest, penalty, fees or other amounts be paid by debiting the electronic cash ledger not later than the applicable filing due date.

GSTR-3B filing deadlines set with staggered state-wise due dates and mandatory electronic ledger payment by the return due date.
GSTR-3B returns for October 2020-March 2021 must be filed electronically by staggered, state-linked due dates; generally by the 20th of the succeeding month, with later cut-offs for taxpayers below the turnover threshold in specified geographic groups. 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 last date for furnishing the return, subject to the Act's payment provisions.

GSTR-1 filing deadline extended for high-turnover registered persons to the month succeeding each tax period.
The Commissioner extends the time for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose aggregate turnover exceeds the specified high-turnover threshold, for each month from October 2020 to March 2021, to the eleventh day of the month succeeding each such month; the time limit for furnishing related returns under the recipient-return provision for the same months will be notified subsequently in the Official Gazette.

GST amendment updates invoicing, input tax credit, penalties, and force majeure time extensions under the Assam regime.
The Assam Goods and Services Tax (Amendment) Act, 2020 revises the Assam Goods and Services Tax Act, 2017 by updating territorial references, composition levy provisions, input tax credit rules, registration cancellation, invoicing requirements, tax deduction certification, penalties, offence language, transitional credit procedures, and the power to extend statutory deadlines in force majeure situations. It also extends the limitation period under the removal of difficulty provision, omits specified words from Schedule II, and repeals the corresponding Ordinance while saving actions taken under it.

Tax exemption for satellite launch services exempts supplies by ISRO, Antrix and NSIL under Rajasthan SGST.
Exemption of satellite launch services from Rajasthan SGST by inserting a new exemption entry for satellite launch services supplied by Indian space-sector entities, effected through an amendment to the State exemption notification pursuant to statutory powers and the GST Council's recommendation, with an operative date specified in the notification.

GSTR-3B due dates adjusted for Oct-Mar with standard 20th and smaller taxpayers 24th; payments via e ledgers required.
Specifies that FORM GSTR-3B for October 2020-March 2021 must be filed electronically through the common portal by the twentieth day of the following month, with taxpayers below a turnover threshold allowed until the twenty fourth day. Registered persons must discharge tax by debiting the electronic cash ledger or electronic credit ledger as applicable, and discharge interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the last date for furnishing the return.

Due date extension for GSTR-1 filings by high-turnover registered persons for specified months, shifting submissions to the succeeding month.
Extension of the time limit for furnishing FORM GSTR-1 is prescribed for registered persons above the aggregate turnover threshold; for each month from October 2020 to March 2021 such taxpayers may furnish outward supply details in FORM GSTR-1 by the eleventh day of the month succeeding the relevant month, while the deadline for filing related returns will be notified subsequently; the notification is effective from 16 October 2020.

Return Filing Deadlines: GSTR-3B monthly returns due by set monthly deadlines, with relaxed timeline for small taxpayers.
Prescribes monthly filing deadlines for FORM GSTR-3B for April-September 2020 to be furnished electronically through the common portal by the twentieth day of the succeeding month, with an extended twenty fourth day deadline for eligible small taxpayers. Requires registered persons to discharge tax liabilities via the electronic cash or credit ledger and other liabilities via the electronic cash ledger not later than the return due date. Notification effective from 23 March 2020.

Exemption of satellite launch services: Nil-rated treatment under GST for specified public-sector suppliers, removing taxable liability.
The State Government inserted a new entry (19C) into its GST exemption notification to make satellite launch services supplied by specified public-sector entities Nil-rated for the applicable tax components under the Odisha Goods and Services Tax Act, 2017, effective retrospectively from the stated effective date and made pursuant to GST Council recommendation and the State's statutory powers.

Time limit extension for goods sent on approval for sale or return: compliance window extended to end of October.
Where any time limit for completion or compliance of any action specified or notified under the provision governing goods sent or taken out of India on approval for sale or return falls during the period from 20 March 2020 to 30 October 2020 and such action has not been completed, the time limit for such completion or compliance is extended up to 31 October 2020 by insertion of a further proviso in the earlier Tripura SGST notification.

Late fee waiver for delayed GSTR-10 returns allows reduction of excess fees where return filed within notified window.
The Government, using powers under the State GST Act, waives the portion of late fee payable under the statutory return-filing provision that exceeds two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish that return within the specified notified period.

Late fee waiver for delayed GSTR 4 returns allowed when returns are filed within the specified compliance window.
The amendment waives late fees under section 47 for FORM GSTR 4 returns for quarters July 2017-March 2019: fees in excess of two hundred and fifty rupees are waived, and fees are fully waived where the return shows nil central tax, provided the return is furnished within the specified filing window in 2020.