Deemed commencement date for specified amendment provisions gives retrospective effect to sections of the GST Amendment Act.
Appoints 30 June 2020 as the deemed commencement date for sections 2 and 13 of the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2020, by notification issued under the powers of sub section (2) of section 1, thereby treating those provisions as having come into force on that earlier date.

Notification amendment extends applicability to prior financial years from start of GST and defers the operative date to December.
The amendment broadens temporal scope by replacing "a financial year" with "any preceding financial year from 2017-18 onwards" and defers the operative reference date from "1st day of October" to "1st day of December"; these changes are effected under the proviso to rule 46 of the Madhya Pradesh GST Rules and take effect from the 30th day of September 2020.

Effective date amendment extends prior notification deadline to a later date, operative from the original effective date.
The State Government amends an earlier GST notification by substituting the previously specified calendar date with a later date, issued under statutory authority, and declares that the amendment shall come into force with effect from the original effective day stated in the notification.

Invoice Reference Number requirement: taxpayers must obtain IRN via FORM GST INV-01 upload within thirty days to validate invoices.
Registered persons who prepared tax invoices other than the prescribed manner must 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 date of such invoice; failure to do so will result in the document not being treated as an invoice.

GST exemption for satellite launch services by ISRO, Antrix and New Space India Limited; supplies nil-rated under MP GST.
The State amended its GST notification to add serial number 19C, specifying that satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited are nil-rated under the Madhya Pradesh GST; the amendment takes effect from 16th October 2020.

Extension of annual GST return filing deadline under section 44, permitting electronic submission via the common portal.
Government extends the statutory time limit for furnishing the annual return for financial year 2019-20 under the MGST Act, on the Council's recommendation, permitting electronic filing through the common portal until 28th February, 2021, specifying the legal basis under the Act and rules.

Extension of annual return filing deadline under GST allowing electronic submission through the common portal to specified taxpayers.
The Commissioner, on Council recommendation and invoking sub section (1) of section 44 and rule 80, extends the time limit for furnishing the annual return for the specified financial year and directs electronic submission through the common portal; issued as a state GST notification by the Commissioner of State Taxes.

Extension of annual return filing deadline under GST permits electronic submission for the 2019-20 financial year until notified date.
The Commissioner, exercising powers under the Act read with the rules and on the Council's recommendation, extends the time limit for electronic furnishing of the annual return for the financial year 2019-20 through the common portal until 28.02.2021.

Commencement of GST amendment: specified provisions are appointed to come into force on the effective date.
The Government, exercising the power under sub section (2) of Section 1 of the Karnataka Goods and Services Tax (Amendment) Act, 2020, appoints an effective date to bring the specified provisions of the Act into force by formal notification, thereby activating those amendments through an executive order.

Designation of APSDRI officers as State Tax Officers grants specified GST enforcement powers subject to supervisory conditions.
Officers of the Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI) are appointed as State Tax Officers of corresponding ranks and vested with specified GST and IGST powers-ranging from assessment, scrutiny, notices to e-commerce operators, search, seizure, arrest, provisional attachment, recovery, sampling and expert assistance-subject to conditions that reserve certain powers to the Commissioner/Special Commissioner or require their written permission, mandate concurrency with State Tax Officers, prohibit duplicate actions on matters already handled by Commercial Taxes officers, and impose oversight and reporting obligations.

Quarterly FORM GSTR-1 filing allows eligible small taxpayers extended deadlines for reporting outward supplies during specified quarters.
Registered persons within the prescribed aggregate-turnover threshold must follow a special quarterly FORM GSTR-1 procedure. Details of outward supplies for October-December 2020 are due by 13 January 2021, and those for January-March 2021 are due by 13 April 2021. The time limit for furnishing details or returns for October 2020 through March 2021 is to be specified subsequently through publication in the Official Gazette.

GST registration and input tax credit procedure applies to corporate debtors during corporate insolvency resolution.
Special GST procedure applies to corporate debtors in corporate insolvency resolution whose affairs are managed by an Interim Resolution Professional or Resolution Professional. The covered debtor is treated as a distinct person and must obtain new registration in each previously registered jurisdiction. Input tax credit is available in the first return for eligible post-appointment supplies invoiced under the erstwhile registration, subject to specified exclusions. Recipients may claim credit during the transitional period, and cash-ledger deposits made under the existing registration before new registration are refundable.

Quarterly return option for small taxpayers enables quarterly filing with monthly tax payment, subject to turnover limits.
Notification designates registered persons (excluding certain integrated tax persons) with aggregate turnover up to five crore rupees who opt to furnish quarterly returns and pay tax monthly. Eligibility requires the preceding month's return to have been filed; the option, once exercised, continues unless revised. Crossing the five crore turnover threshold during a quarter removes eligibility for quarterly filing from the first month of the next quarter. Deemed options based on October 2020 GSTR-1 filings assign quarterly or monthly filing defaults, and taxpayers could change the default electronically between 5 December 2020 and 31 January 2021.

Extension of compliance due dates for anti profiteering measures under GST; deadlines shifted to end of March, effective from December.
The Government amended a Finance Department notification to extend deadlines for anti profiteering compliance by substituting the 29th November and 30th November, 2020 dates with the 30th and 31st March, 2021 respectively; the amendment is deemed effective from 1st December, 2020.

Commencement of Amendment Act: specified state GST amendment provisions brought into force, activating the statutory commencement mechanism.
Under the Act's appointment power, the State Government, by notification of the Finance Department, designates the first day of January, 2021 as the commencement date for specified amendment provisions of the Tripura State Goods and Services Tax (Third Amendment) Act, 2020, thereby bringing those provisions into force within the state GST framework.

HSN code requirement mandates eight-digit classification on tax invoices for specified chemical supplies, ensuring invoice compliance.
The Chief Commissioner amends the State GST invoice provisions by inserting a proviso to rule 46 requiring registered persons to mention eight digits of the HSN Code on tax invoices for the specified classes of chemical supplies listed in the appended Table; certain entries bear a specific eight digit HSN Code while others are marked "As applicable" where composition-dependent classification applies. The requirement is limited to the goods enumerated and stems from recommendations of the GST Council and relevant central notifications.

Rescission of administrative GST proceedings under public interest authority withdraws earlier order while preserving prior actions.
The Chief Commissioner of State Tax, Andhra Pradesh, exercising the statutory rescission power and relying on Goods and Services Tax Council recommendations and central notifications, rescinds the proceedings in Ref. No. CCW/GST/74/2015 dated 04-11-2020, except insofar as things were done or omitted to be done before the rescission.

Extension of compliance deadline: earlier notification dates substituted with later dates, effective retroactively from the stated commencement.
The notification amends a prior State Tax notification by substituting two specified earlier calendar dates in the proviso to clause (i) with later calendar dates, extending the deadlines established by that proviso. The amendment is made under the State's delegated GST powers and is declared effective retrospectively from the first day of the stated commencement month, thereby making the substituted dates operative from that commencement date.

Restriction on Electronic Credit Ledger use where input tax credit is suspected fraudulent, with review and one year limit.
A new rule 86A authorises the Commissioner or an authorised officer to withhold debit from the electronic credit ledger where there are written reasons to believe input tax credit has been fraudulently availed or is ineligible, including credits based on invoices from non existent suppliers, absence of receipt of goods or services, unpaid tax by supplier, claimants not conducting business, or lack of requisite documents under rule 36; the officer may later restore debit access and any restriction lapses after one year.

Electronic invoice requirement: designated taxpayers must obtain an Invoice Reference Number and upload FORM GST INV-01 data for valid invoices.
Designated registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading that information on the Common GST Electronic Portal; invoices issued otherwise will not be treated as invoices, and standard invoicing provisions do not apply to invoices prepared in this prescribed electronic manner.