QR code embedding Invoice Reference Number enables electronic verification in lieu of physical tax invoice.
The amendment mandates a Quick Response code embedding the Invoice Reference Number for invoices issued under the prescribed electronic invoicing mechanism; the Commissioner may exempt persons or classes from issuing such invoices by notification subject to conditions; and an electronic QR code with the IRN may be produced for verification in lieu of the physical tax invoice.

Rule amendment alters reference years and postpones the filing deadline, creating retrospective effect for compliance filings.
The Government amends the procedural provision under the sixth proviso to rule 46 by replacing "a financial year" with "any preceding financial year from 2017-18 onwards" and by substituting the earlier deadline date with a later date, thereby extending the applicable reference years and postponing the compliance deadline; the amendment is deemed to have come into force on the final day of the month preceding the new deadline and modifies Notification No. 14/2020-State Tax.

Late fee waiver for delayed GSTR-10 filings allowed if returns filed within specified notification window under GST.
Waiver of late fee for delayed FORM GSTR-10 filings is authorised by statutory power and limited to the amount of late fee in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish the return between 22nd September, 2020 and 31st December, 2020.

Late fee waiver for GSTR 4: conditional relief allowing reduced or full waiver where central tax is nil upon belated filing.
The notification grants a targeted late fee waiver for registered persons who failed to furnish returns in FORM GSTR-4 for quarters July 2017 to March 2019 but furnish those returns within the prescribed filing period in 2020; late fee under section 47 is waived to the extent it exceeds a baseline amount and fully waived where the total central tax payable in the return is nil.

Nil GST return filing through SMS and OTP allowed for registered persons under the amended Uttar Pradesh GST Rules.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 to permit registered persons required to file Nil returns in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to furnish them through short messaging service using the registered mobile number. Such furnishing is treated as electronic furnishing and must be verified through a registered mobile number-based One Time Password. A Nil return or Nil outward supply details means a return or statement having nil or no entry in all tables of the relevant form.

E Invoice compliance: Obtain IRN by filing FORM GST INV 01 within thirty days to validate invoices.
Certain registered persons who prepared tax invoices other than as mandated must obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the GST portal for invoices issued between 1 October 2020 and 31 October 2020, within thirty days from the invoice date; failing which the document will not be treated as an invoice.

GST notification amendment expands retrospective application to earlier financial years and defers prescribed compliance date to December.
Amendment substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" in the first paragraph and replaces the earlier prescribed date in the second paragraph by substituting it with "1st day of December", thereby extending applicability to specified prior years and deferring the compliance deadline.

Late fee waiver for delayed FORM GSTR-10 filings allows reduced penalty when returns are submitted within the specified amnesty period.
Waiver under section 128 exempts the portion of late fee under section 47 in excess of two hundred and fifty rupees for registered persons who furnish FORM GSTR-10 between 22 September 2020 and 31 December 2020, issued on the Council's recommendation under the Haryana GST Act, 2017.

Late fee waiver for delayed GSTR-4 filings: excess fees waived and full waiver where state tax liability is nil.
The amendment inserts a proviso waiving late fee in excess of two hundred and fifty rupees and fully waiving late fee where the total State tax payable is nil for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019, provided those returns are furnished within the prescribed compliance window.

Extension of time limits for completion under section 31(7) HGST Act: deadlines falling in the specified period extended to October.
Where any time limit for completion or compliance of any action prescribed under sub section (7) of section 31 of the Haryana Goods and Services Tax Act, 2017 in respect of goods sent or taken out of India on approval for sale or return falls during 20 March 2020 to 30 October 2020, and such action has not been completed within that time, the time limit for completion or compliance shall stand extended up to 31 October 2020.

GST rate amendment replaces 2020 references with 2021 for specified table entries, effective from October first.
The notification amends the Table of G.O. Ms. No. 12/2017 by substituting the figures "2020" with "2021" in column (5) for serial numbers 19A and 19B; the change is made under powers conferred by the Puducherry Goods and Services Tax Act, 2017, on the Council's recommendation and takes effect from 1st October 2020.

Invoice Reference Number requirement: obtain IRN via FORM GST INV-01 upload or invoice will not be treated as valid.
Registered persons who prepared tax invoices otherwise than in the stipulated manner must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal for affected invoices. The IRN must be generated by uploading within thirty days from the invoice date; failure to do so will result in the instrument not being treated as an invoice.

QR code with embedded Invoice Reference Number enables electronic invoice verification in lieu of physical tax invoices.
The amendment requires a Quick Response (QR) code embedding an Invoice Reference Number (IRN) for invoices issued under the prescribed electronic invoicing sub-rule and authorises production of that electronic QR code for verification in lieu of the physical tax invoice; the Commissioner may, on Council recommendation, notify temporary exemptions from issuing such invoices subject to specified conditions.

Notification amendment expands retrospective financial year coverage from 2017-18 and postpones effective date to 1st December.
The notification amends an earlier state GST notification by substituting the phrase "a financial year" with "any preceding financial year from 2017-18 onwards", expanding eligible prior years, and by replacing the previously specified commencement date with "1st day of December", thereby deferring the effective date under the proviso to the relevant GST rule.

Extended retrospective claim period for tax credits now includes claims related to supplies to registered persons and exports.
The notification amendments substitute the phrase limiting claims to a single financial year with allowance for claims in respect of any preceding financial year from 2017-18 onwards, and insert the words or for exports after references to supplies to a registered person, thereby extending the temporal scope and expressly including export-related supplies within the notification's operative ambit.

Tax Rate Amendment substitutes the reference year in specified entries, altering applicability and effective from October.
The notification amends the State tax rate table by substituting the reference year in entries 19A and 19B, replacing the earlier year figures with the subsequent year, and states that this substitution takes effect from the specified commencement date in the notification.

Scope of input tax credit expanded to include preceding financial years and exports eligibility under GST law.
The amendment replaces "a financial year" with any preceding financial year from 2017-18 onwards, and inserts or for exports after the reference to supplies to a registered person, thereby extending eligibility to claim input tax credits to specified prior financial years and explicitly including export transactions within the notification's coverage.

GST compliance and transitional credit rules are revised, with force majeure extensions and strengthened liability for tax evasion.
Delhi GST provisions revise composition-scheme references, registration cancellation and revocation, tax invoice treatment, and tax deduction at source certificates. Penalty and offence provisions extend liability to persons who cause specified transactions or retain their benefits, including fraudulent input tax credit claims. Transitional input tax credit claims are expressly subject to prescribed time limits and procedures with retrospective effect. Time limits may be extended for force majeure, and specified retrospective Schedule II and special state tax treatments are introduced without refund of tax already collected.

Invoice Reference Number requirement: taxpayers must obtain IRN by uploading specified particulars on the GST portal within prescribed time.
Registered persons who prepared tax invoices otherwise than as prescribed must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within the prescribed period from the date of invoice; failure to obtain the IRN within that period means the document will not be treated as an invoice.

Extension of filing deadline: FORM GSTR-4 for financial year 2019-20 now due on 31 October 2020.
The notification amends an earlier Government of Himachal Pradesh notification to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 by substituting the earlier deadline with 31st October, 2020 in the third paragraph, first proviso; issued under the powers of section 148 of the Himachal Pradesh GST Act and notified by the Principal Secretary (E&T).