Special filing procedure for small taxpayers requires quarterly FORM GSTR-1 submission by notified due dates under state GST.
Prescribes due dates for furnishing FORM GSTR-1 by registered persons with aggregate turnover up to 1.5 crores who shall follow a special procedure under the Arunachal Pradesh GST Act. For outward supplies in October-December, 2020 the filing deadline for FORM GSTR-1 is 13th January, 2021, and for January-March, 2021 the deadline is 13th April, 2021; time limits for monthly returns for October 2020 to March 2021 will be notified later.

GST reporting amendments: revised refund statements, optional consolidated disclosures and relaxed GSTR-9/GSTR-9C reporting requirements.
The notification amends Delhi GST Rules to revise FORM GST RFD-01 refund statements for various refund types (ITC due to inverted structure, exports, SEZ supplies, deemed exports, change in POS) specifying required document fields, and to amend FORM GSTR-9 and GSTR-9C instructions to capture FY 2017-18 and FY 2018-19 reconciliation items, permit reporting options (netting of credit/debit/amendments, consolidated categories), enable optional PDF uploads in GSTR-9C without CA certification, and substitute an expanded certification text for auditors and preparers.

GST rate notification amendment substitutes 2021 for 2020 in specified table entries with retrospective effect.
Amends the rate notification under the Uttar Pradesh Goods and Services Tax framework by substituting the figures "2021" for "2020" in column (5) against serial numbers 19A and 19B in the specified table. The amendment is made under the powers conferred by the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council, and is stated to operate retrospectively from 1 October 2020.

GST late fee extension permits waiver or reduction for Form GSTR-4 filings submitted within the extended concession period.
Amendment substitutes the earlier notified deadline with a later date to extend the concession allowing waiver or reduction of late fee for non-filing of Form GSTR-4 for 2017-18 and 2018-19, on condition that returns are filed within the extended period; the amendment is deemed effective from the original deadline so the extended concession applies retrospectively.

Invoice Reference Number requirement: specified taxpayers must obtain IRN by uploading particulars in FORM GST INV 01 or invoices not recognised.
Registered persons who prepared tax invoices other than the manner specified under sub rule (4) of rule 48 must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV 01 on the Common GST Electronic Portal within thirty days from the date of the invoice, failing which the document shall not be treated as an invoice.

Extension of GSTR reconciliation filing deadline: deadline moved later for the relevant financial year to permit delayed submissions.
The Chief Commissioner, exercising powers under the AP Goods and Services Tax Act and rules and acting on GST Council recommendation, amends earlier proceedings to substitute the previously prescribed deadline with a later deadline for furnishing FORM GSTR 9/9C for the specified financial year, thereby extending the time permitted for filing the annual return and audit reconciliation.

Late fee waiver for delayed GST returns permits conditional waiver if returns filed by the September deadline.
Conditional waiver permits that for specified classes of registered persons who file delayed GST returns by 30th September, 2020 the total late fee payable shall be waived to the extent it exceeds two hundred and fifty rupees, and shall be fully waived where the state tax payable in the return is nil; the same treatment applies to higher turnover taxpayers filing FORM GSTR 3B for specified months by the September 2020 deadline. The notification is effective from 25th June, 2020 as an amendment to the earlier finance notification.

Commencement of Amendment: Section ten of Tripura SGST (Second Amendment) Act effective from first September.
The State Government, invoking the power conferred by sub section (2) of section 1 of the Tripura State Goods and Services Tax (Second Amendment) Act, 2020, notifies that the provisions of section 10 of that Amendment Act shall come into force on the appointed date, the first day of September, 2020, by order of the Governor and communicated through the Finance Department.

Nil GST return filing permits SMS submission with registered mobile one-time password verification where all applicable form tables are blank.
The amended rule 67A permits registered persons required to file Nil FORM GSTR-3B returns or Nil FORM GSTR-1 outward-supply details to furnish them through a short messaging service using their registered mobile number. Submission must be verified through a one-time password based on that mobile number. The facility is limited to tax periods where all tables in the applicable return or outward-supply form contain nil or no entry.

Invoice Reference Number requirement: specified taxpayers must obtain IRN via FORM GST INV-01 or invoices not treated as valid.
Certain registered persons who prepared tax invoices other than the manner specified under sub rule (4) of rule 48 must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the date of such invoice, failing which the same shall not be treated as an invoice.

QR code with embedded Invoice Reference Number enables electronic invoice verification in lieu of physical tax invoice.
Amends the MGST Rules to require a Quick Response code with an embedded Invoice Reference Number (IRN) where invoices are issued under the electronic invoicing sub-rule, and permits the QR code with embedded IRN to be produced electronically for verification by the proper officer in lieu of a physical tax invoice. The amendment also empowers the Commissioner, on Council recommendations, to exempt persons or classes of registered persons from issuing such invoices for specified periods subject to conditions by notification.

Dynamic QR Code implementation for B2C invoices extended to December, postponing previous October commencement under amended notification.
The notification amends the earlier State Tax notification by substituting "a financial year" with "any preceding financial year from 2017-18 onward" to expand temporal applicability, and by replacing the previously specified October commencement with a December commencement to extend the implementation date for the Dynamic QR Code requirement on B2C invoices.

Extension of assessment period broadens scope to preceding financial years and explicitly includes exports under the notification.
Amendment broadens the notification by substituting "a financial year" with "any preceding financial year from 2017-18 onwards" and by inserting "or for exports" after "goods or services or both to a registered person", thereby extending the temporal reach to specified prior years and explicitly including exports within the notification's scope.

Suspension of registration: registrants must not issue tax invoices during suspension and face restricted input tax credit recovery.
The amendments prohibit a registered person from issuing tax invoices or charging tax for supplies during suspension, and on revocation the invoicing provisions for supplies made during suspension apply. Input tax credit claimed for supplier invoices not uploaded under return filing is limited relative to eligible credit for uploaded invoices. Refunds must be disbursed by the State Government on the basis of consolidated payment advice. Proper officers must send FORM GST DRC-01A Part A communicating ascertained tax, interest and penalty before issuing show-cause notices; Part B permits partial payment or submissions.

GST exemption extension for international goods transport by air or sea extended, altering the applicable exemption period.
The State notification amends an earlier notification to extend the GST exemption for services of transportation of goods by air or sea from a customs station of clearance in India to a place outside India by substituting the previously specified terminal year with a later year for the entries at serial numbers 19A and 19B. The amendment is made under the State GST Act and is effective from the first day of October 2020.

Quick Response code with embedded Invoice Reference Number permits electronic QR as substitute for physical tax invoice.
The amendment requires or permits a Quick Response code embedding the Invoice Reference Number on invoices issued under the prescribed electronic-invoicing procedure, and allows the Commissioner, on Council recommendations, to exempt specified persons or classes from issuing such invoices for a specified period subject to conditions. It also permits electronic production of the QR code with embedded IRN to a proper officer in lieu of a physical tax invoice for verification.

GST compliance timelines amended: assessment window expanded to preceding years from 2017-18 and deadline moved to December.
The notification amends two operative phrases under the sixth proviso to rule 46: it replaces "a financial year" with "any preceding financial year from 2017-18 onwards" to extend applicability to earlier years, and it substitutes the deadline "1st day of October" with "1st day of December" to postpone the compliance date.

Retrospective applicability to preceding financial years expands GST adjustment scope to include supplies to registered persons and exports.
Amendment broadens the original notification's scope by substituting the phrase limiting applicability to "a financial year" with any preceding financial year from 2017-18 onwards, enabling retrospective reference; and by inserting "or for exports" after the phrase concerning supplies "to a registered person", thereby extending the provision to include export supplies as well as supplies to registered persons.

GST compliance date extension amended by substituting the earlier deadline with a later date in the existing notification.
The Uttar Pradesh GST Commissioner amended the earlier notification dated 22 June 2020 by substituting the date "30th September, 2020" with "31st October, 2020." The amendment is a direct textual substitution made under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Rules, on the recommendations of the Council.

Invoice Reference Number requirement: nonconforming invoices must obtain IRN via FORM GST INV-01 or be invalidated.
Notification requires registered persons who prepared tax invoices otherwise than in the prescribed manner to obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal for invoices issued during 1-31 October 2020, and to secure the IRN within thirty days from the invoice date; failure to comply will result in the document not being treated as an invoice.