Extension of notification deadline to 31st October under section 148 amends the prior July deadline for State GST.
Amendment substitutes the figures, letters and words "15th day of July, 2020" with "31st day of October, 2020" in the third paragraph's first proviso of Notification No. 21/2019-State Tax, under the Governor's power conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017.

EVC verification for company GST returns allowed permitting electronic filing of GSTR-3B and GSTR-1 within specified period.
The amendment to Rule 26 permits persons registered under the Companies Act, 2013 to furnish returns in Form GSTR-3B verified through electronic verification code (EVC) and to furnish details of outward supplies in Form GSTR-1 verified through EVC, each for specified transitional periods, with the amendment effective from the commencement of the Sixth Amendment Rules, 2020.

Nil GST return by SMS enabled under amended state GST rules, with a commencement date appointed by notification.
The notification appoints the date from which the state rule amending procedures to permit nil returns by SMS in FORM GSTR-3B shall come into force, invoking the Himachal Pradesh GST Act and the fifth amendment to the state GST rules and recording the Governor's commencement order.

QR code with embedded IRN enables electronic production for verification in lieu of physical tax invoices.
The amendment requires a Quick Response code embedding the Invoice Reference Number (IRN) for invoices issued in the prescribed electronic manner and authorises the Commissioner, on Council recommendation, to notify exemptions from that invoicing requirement for specified persons or classes under conditions. It further substitutes the verification provision to permit production of the QR code with embedded IRN electronically to the proper officer in lieu of the physical tax invoice.

Amendment to rule 46 proviso broadens retrospective assessment scope to prior years and delays implementation to December.
Amendment to the sixth proviso to rule 46 of the Odisha GST Rules substitutes "a financial year" with wording permitting applicability to any preceding financial year from 2017-18 onwards, and replaces the earlier commencement day in the second paragraph with a later day in December; the notification is deemed to have come into force from the 30th September, 2020.

Scope of financial years expanded and exports included, widening the notification's GST coverage and retrospective application.
The notification amends the prior Odisha GST notification by substituting "a financial year" with "any preceding financial year from 2017-18 onwards" and by inserting "or for exports" after references to supplies of goods or services to a registered person; the amendment is issued under the Odisha GST Rules on GST Council recommendation and is deemed effective from 30th September, 2020.

Commencement of GST amendment rules enables nil GSTR return submission by SMS as an authorised compliance mechanism.
The Government appoints a retrospective commencement date for specified provisions of the Kerala GST (Seventh Amendment) Rules, 2020, bringing into force the mechanism that permits furnishing a nil return in GSTR-3B by Short Message Service through rule 67A of the Kerala GST Rules, thereby implementing the GST Council's recommendation to allow SMS-based nil return submission.

Quick Response code with embedded Invoice Reference Number enables electronic verification replacing physical tax invoices for prescribed cases.
The amendment requires a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic invoicing procedure and provides that such QR code may be produced electronically for verification by the proper officer in lieu of a physical tax invoice. It also authorises the Commissioner, upon Council recommendation, to exempt persons or classes of registered persons from the electronic invoicing issuance requirement for specified periods subject to conditions and restrictions by notification.

Financial year scope broadened to include preceding years, enabling coverage for supplies to registered persons and exports.
Amendment replaces "a financial year" with "any preceding financial year from 2017-18 onwards" and inserts "or for exports" after "goods or services or both to a registered person," thereby extending the notification's temporal scope to prior years from 2017-18 and broadening coverage to include exports; effective retrospectively from 30 September 2020.

QR Code requirement for B2C invoices: implementation date shifted and applicability period expanded under rule 46 amendment.
Amendment to the notification under the sixth proviso to Rule 46 substitutes "a financial year" with "any preceding financial year from 2017 18 onwards" and shifts the specified implementation day from October to December; the amendments are deemed effective from 30th September, 2020.

GST e-invoicing requirements now consider preceding financial years and extend relevant supply coverage to exports.
Gujarat GST e-invoicing requirements are amended by replacing the reference to "a financial year" with "any preceding financial year from 2017-18 onwards." The relevant supply coverage is also extended to exports, in addition to supplies of goods or services or both to registered persons. The amendments operate under rule 48(4) of the Gujarat Goods and Services Tax Rules, 2017, and are deemed effective from 30 September 2020.

Exemption for cross-border transportation of goods extended under GST notification, with validity and effective date amended accordingly.
Amendment substitutes the figures "2020" with "2021" in specified serial entries of the State tax rate notification to extend the exemption for transportation of goods from customs stations of clearance in India to places outside India, thereby continuing the exemption under the State GST framework. The notification is made under the Gujarat Goods and Services Tax Act, 2017 and is deemed to have come into force on 1 October 2020.

E-way bill validity extension restores validity for bills expiring during the disruption, deemed extended to a later date.
A proviso inserts an extension for e-way bills generated on or before 24 March 2020 whose validity expired between 20 March 2020 and 15 April 2020, deeming their validity extended until 31 May 2020; the amendment operates under the Kerala SGST amendment and the Integrated GST Act and is deemed to have come into force on 5 May 2020.

Invoice Reference Number requirement: upload invoice particulars in FORM GST INV-01 to validate invoices within the prescribed timeframe.
Registered persons who prepared tax invoices otherwise than as prescribed must, for invoices issued in the specified period, 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; failure to obtain the IRN within that period will result in the document not being treated as an invoice.

QR code with embedded IRN permitted as electronic substitute for physical tax invoices for verification.
The amendment requires that where invoices are issued under sub-rule (4) of rule 48, a Quick Response code embedding the Invoice Reference Number (IRN) be used, and that such QR code with embedded IRN may be produced electronically for verification by the proper officer in lieu of the physical tax invoice; the Commissioner may, on Council recommendations, notify exemptions from issuing invoices under that sub-rule for specified periods and conditions.

Dynamic QR code implementation date extended, applicability broadened to preceding financial years by state notification under rule 46.
The notification amends a prior Rajasthan GST notification by substituting the phrase "a financial year" with "any preceding financial year from 2017-18 onwards" and by deferring the Dynamic QR code implementation date on B2C invoices from "1st day of October" to "1st day of December", effectuating a broader temporal scope and a later compliance date under the Rajasthan Goods and Services Tax Rules.

Late fee waiver for delayed FORM GSTR-10 filing permits relief if the outstanding return is furnished within the prescribed window.
Conditional waiver of the late fee for delayed submission of FORM GSTR-10: registered persons who failed to file by the due date are relieved of the portion of the late fee exceeding two hundred and fifty rupees if they furnish the outstanding FORM GSTR-10 within the prescribed remedial filing window; the waiver is grounded in executive authority under the GST statute and limited to that specified filing period.

Late fee waiver for delayed GSTR-4 returns: excess fees waived and full waiver where state tax payable is nil.
The State amends Notification No. 73/2017-State Tax to waive late fee under section 47 in excess of two hundred and fifty rupees and to fully waive late fee where the total state tax payable in the return is nil for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019 by the due date but who furnish those returns between 22nd September 2019 and 31st October 2020.

Commencement of Section 10 provisions brought into force under amendment; effective date appointed by executive notification.
Appoints the first day of September, 2020 as the date on which the provisions of section 10 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2019 shall come into force, effectuated by executive notification issued under the enabling power of sub section (2) of section 1 of the Amendment Act.

Turnover threshold raised for notification applicability, expanding coverage and adding Special Economic Zone units under state GST rules.
The amendment adds a reference to a Special Economic Zone unit into the first paragraph of Notification No.13/2020-State Tax and substitutes the previously stated turnover threshold with a higher specified amount, thereby changing the notification's eligibility criterion tied to turnover.