Extension of compliance date: Goa GST notification deadline extended to 31 October under Section 44 and Rule 80.
Amendment substitutes the operative compliance date in Notification No. CCT/26-2/2018-19/56/255 dated 22 May, 2020, extending the deadline from 30th September, 2020 to 31st October, 2020, effected by the Commissioner of State Tax pursuant to statutory powers and applicable rules.

Satellite launch services exemption: GST nil rate for services by designated national space entities, effective mid-October.
A new entry was inserted in the State GST rate notification prescribing a nil rate for satellite launch services when supplied by specified national space entities, thereby exempting such services from GST; the amendment follows GST Council recommendations and is deemed effective from 16 October 2020.

GST exemption for satellite launch services extends Nil tax treatment to launches by designated Indian space entities under Karnataka rules.
Insertion of a new notification entry classifies satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited as Nil-rated and Nil compensation cess under the Karnataka SGST schedule, pursuant to powers under the Karnataka Goods and Services Tax Act, 2017 and effective from mid-October 2020.

GST exemption for satellite launch services now applies to specified space entities with nil tax under the amended notification.
Amends Notification No. ERTS(T)65/2017/12 by inserting serial 19C (tariff 9965) to exempt satellite launch services supplied by specified space entities, showing "Nil" in the tax columns; effective 16 October 2020.

SGST notification amendment expands retrospective applicability and postpones operative date to December, altering prior annual reference.
The amendment broadens Notification No. 14/2020-State Tax by substituting "a financial year" with "any preceding financial year from 2017-18 onwards," and postpones the notification's specified date from the 1st day of October to the 1st day of December, under the authority of the sixth proviso to rule 46 of the Himachal Pradesh GST Rules, 2017.

Eligibility period extended: benefits may apply to any preceding financial year from 2017-18 onwards, including exports.
Amends Notification No. 13/2020-State Tax to substitute "a financial year" with "any preceding financial year from 2017-18 onwards" and to insert "or for exports" after "goods and services or both to a registered person," thereby extending temporal scope to prior financial years and explicitly including exports within the notification's coverage, effected under the powers of sub-rule (4) of rule 48 of the Himachal Pradesh GST Rules, 2017.

Extension of GST notification deadline: prescribed compliance cut off under state SGST notification is extended to a later date.
The Commissioner, exercising powers under the State GST framework and rules, substitutes the date in Notification No. 41/2020-State Tax with a later date, thereby extending the compliance timeline specified in the principal notification published in the State Gazette.

Tax exemption for satellite launch services now specified at nil SGST rate under amended notification.
The State notification amends the SGST rate schedule by inserting a new table entry classifying satellite launch services and declaring those services, when supplied by designated national space entities, eligible for nil State tax treatment; the amendment is effected under the Arunachal Pradesh GST Act and issued on the recommendation of the Council.

GST notification amendment substitutes annual references in specified entries, altering applicability from October and updating rates.
Amendment substitutes the year reference "2020" with "2021" in column (5) entries for serial numbers 19A and 19B of the State GST rate Table; the change is made under powers of the Himachal Pradesh GST Act and is deemed effective from the first day of October.

Appointment of tax officers under the Goods and Services Tax Act confers statutory powers tied to holding specified departmental posts.
The notification appoints specified classes of officers under the Delhi Goods and Services Tax Act, 2017 and, relying on Section 3 read with sub section (1) of Section 4, confers upon them the powers of their respective posts while they hold those posts in the Department of Trade & Taxes; listed posts include Special Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Goods and Service Tax Officers, and Inspectors.

Manipur GST rules amended to allow SMS filing for nil returns; HS code disclosure, audit threshold and multiple form updates.
The amendment authorises the Commissioner to notify the number of digits of the Harmonised System of Nomenclature code required to be declared or classes exempted; permits furnishing specified Nil returns and outward-supply statements via short messaging service verified by a mobile OTP; temporarily relaxes a restriction for non-filed returns from 20 March 2020 to 15 October 2020; requires audited accounts and FORM GSTR-9C filing for persons with aggregate turnover over five crore for FY 2018-19 and 2019-20; and substitutes FORM GSTR-2A and revises multiple GST forms and instructions including GSTR-1, GSTR-5, GSTR-9 and related forms.

GST rate exemption for satellite launch services supplied by national space entities comes into force under amended notification.
Amendment inserts serial entry 19C (tariff code 9965) to apply a Nil State tax rate to satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited; the amendment takes effect from 16 October 2020 under Notification No. 05/2020-State Tax (Rate).

Satellite launch services now exempt from state GST when supplied by ISRO, Antrix or New Space India Limited.
The notification inserts entry 19C to the State Tax (Rate) schedule exempting satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited by specifying a Nil rate of State GST for those services; the amendment is made under the statutory powers of the GST Act and takes effect from the stated commencement date.

HSN code disclosure requirement adjusted by turnover threshold; small suppliers may omit HSN digits for unregistered customers.
Amendment prescribes that tax invoices must display HSN code digits according to a supplier's aggregate turnover: four digits for suppliers within the lower turnover threshold and six digits for suppliers above it, while allowing suppliers at or below the lower threshold to omit HSN digits for supplies to unregistered persons.

GSTR-3B filing due dates specify staggered monthly deadlines and require electronic ledger payment of tax liabilities.
The notification requires electronic filing of GSTR-3B for October 2020 to March 2021 on the common portal by the twentieth day of the succeeding month, with a later twentieth-to-twenty-second-day concession for taxpayers within the specified lower-turnover band; taxes must be discharged via the electronic cash or credit ledger and interest, penalty or other amounts via the electronic cash ledger no later than the last date for furnishing the return.

GSTR-1 due date extension for specified registered persons; new monthly deadline set following each tax month.
Extension of the monthly filing deadline for FORM GSTR-1 is prescribed for registered persons exceeding the aggregate turnover threshold in the preceding or current financial year for months October 2020 to March 2021; on the recommendation of the Council and under the statutory provisions cited, these persons must furnish details of outward supplies in FORM GSTR-1 by the eleventh day of the month succeeding the relevant month. The time limit for filing the corresponding details or return will be notified subsequently in the Official Gazette.

Invoice Reference Number requirement: noncompliant tax invoices must obtain IRN via FORM GST INV-01 within thirty days.
Notification requires registered persons who prepared tax invoices otherwise than prescribed to follow a special procedure in October 2020 and obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date, failing which the document shall not be treated as an invoice.

Quick Reference code with embedded Invoice Reference Number enables electronic verification of tax invoices in lieu of physical copies.
The rules add a Quick Reference (QR) code embedding an Invoice Reference Number (IRN) for invoices issued under rule 48(4); permit the Commissioner, on Council recommendation, to notify temporary exemptions from issuing such invoices subject to conditions; and provide that the QR code with embedded IRN may be produced electronically for verification by the proper officer in place of a physical tax invoice.

Notification amendment expands the eligible look-back period for GST matters and postpones the compliance cut-off date.
The notification amends the earlier G.O. by substituting "a financial year" with "any preceding financial year from 2017-18 onwards" in the first paragraph, and by replacing the operative date "1st day of October" with "1st day of December" in the second paragraph; the amendment is deemed to have come into force on 30th September, 2020.

Retrospective applicability of notification expanding its scope to prior financial years and to supplies made for exports.
Amendment substitutes the phrase limiting applicability to a financial year with a provision covering any preceding financial year from 2017-18 onwards, and inserts express coverage of supplies made for exports in addition to supplies to a registered person; the amendment is made under the rule empowering such notifications and is deemed effective from 30th September 2020.