GSTR-3B filing extension allows small state-based taxpayers additional time to furnish August return electronically via common portal.
The notification inserts a proviso allowing taxpayers with an aggregate turnover up to rupees five crore in the previous financial year, whose principal place of business is in the State, to furnish FORM GSTR-3B for August 2020 electronically through the common portal on or before the 3rd day of October, 2020.

Late fee waiver for delayed GSTR-1 filings if outstanding returns are submitted by the specified extended compliance dates.
Amendment substitutes the fourth proviso in Notification No. 4/2018-State Tax to provide a late fee waiver for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date, provided they furnish those details on or before the specific extended dates listed in the Table for the months and quarters specified.

Late fee waiver for delayed GSTR-3B filings, with extended filing deadlines and relief where tax liability is nil.
The amendment substitutes a new table setting extended due dates for furnishing FORM GSTR-3B for specified classes of registered persons and tax periods, and grants a targeted late fee waiver for returns for July 2017 to January 2020 filed between 1 July 2020 and 30 September 2020, with complete waiver where the state tax payable is nil.

Interest on late GST returns: phased nil-interest windows for classes of taxpayers, followed by interest thereafter.
Substitutes the first proviso of Notification No.13/2017 to prescribe the rate of interest per annum for registered persons required to furnish FORM GSTR-3B who fail to file and pay by the due date, as specified in a Table that sets initial nil-interest windows for specified classes of taxpayers and tax periods, followed thereafter by the stated interest charge for the corresponding periods.

Late fee waiver for belated GSTR-4 returns extends to capped and full relief for nil-tax returns.
Late fee relief was provided for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2020 by the due date, where the return was furnished between 22 September 2020 and 31 October 2020. The waiver applied to late fee payable under section 47 of the Uttar Pradesh Goods and Services Tax Act, 2017, with late fee waived to the extent it exceeded two hundred and fifty rupees. Full waiver was available where the total amount of central tax payable in the return was nil.

Late fee waiver for delayed GSTR-10 filing applies when the return is furnished within the specified filing window.
Late fee payable for failure to furnish FORM GSTR-10 by the due date is waived to the extent it exceeds two hundred and fifty rupees for registered persons who file the return within the specified period from 22 September 2020 to 31 December 2020. The waiver is confined to the excess amount above the stated limit and applies only where the delayed return is furnished during the prescribed window.

Amendment to GST notification extends retrospective period and explicitly includes exports within the notification's scope.
The notification amends a prior GST notification to substitute "a financial year" with "any preceding financial year from 2017-18 onwards", allowing application to earlier fiscal periods, and to insert "or for exports" after references to supplies "to a registered person", thereby extending the notification's applicability to export transactions.

Invoice Reference Number requirement: noncompliant e invoices must secure IRN via prescribed filing or lose invoice status.
Registered persons who prepared tax invoices otherwise than under sub rule (4) of rule 48 must, during 1-31 October 2020, obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal; failure to obtain the IRN within thirty days from the invoice date will result in the document not being treated as an invoice.

Notification amendment for state GST substitutes operative dates and applies the change retrospectively to the original notice.
Amendment replaces two specific dates in the first paragraph of an earlier Puducherry Commercial Taxes Secretariat GST notification with later dates, confined to textual substitution, and declares the amendment to be deemed retrospective so that the notification is treated as having come into force from an earlier specified date.

Late fee waiver for delayed FORM GSTR-10 returns permits waiver of excess penalty when returns filed within specified window.
The notification waives the amount of late fee payable under the Puducherry GST law that is in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish that return within the specified relief period; the waiver applies to returns filed between 22nd September 2020 and 31st December 2020 and the notification is deemed to have come into force on 21st September 2020.

Late fee waiver for delayed GSTR-4 returns: excess fees waived and full waiver where state tax payable is nil.
The amendment inserts a proviso granting a conditional late fee waiver for FORM GSTR-4: late fee exceeding two hundred and fifty rupees is waived, and a full waiver applies where the return shows nil State tax, for registered persons who failed to file GSTR-4 for the quarters July 2017-March 2019 by the due date but file between 22 September 2020 and 31 October 2020; the notification is deemed effective from 21 September 2020.

Extension of time-limits for compliance for goods sent on approval, temporarily extending statutory deadline for completion.
A proviso extends prescribed time limits for completion or compliance of any action related to goods sent or taken out of India on approval for sale or return, where such time limits fell within the period from 20 March 2020 to 30 October 2020 and were not met; such time limits shall stand extended up to 31 October 2020.

Extension of refund order time limit: deadlines in the COVID period extended to later of reply plus fifteen days or June 30.
The notification extends the time limit for issuance of orders rejecting refund claims, where the original deadline falls between 20 March 2020 and 29 June 2020, to the later of fifteen days after receipt of the registered person's reply to the notice or 30 June 2020; the measure is effective from 20 March 2020.

Year substitution amendment: two notification entries amended to 2021, altering applicability from October.
Amendment substitutes the year "2020" with "2021" in the Table entries at serial numbers 19A and 19B of Notification No. II(2)/CTR/532(d-15)/2017, and the amendment takes effect from the first day of October, 2020.

QR code with embedded Invoice Reference Number accepted electronically in lieu of physical tax invoice for verification.
The amendment requires or recognises a Quick Response (QR) code embedding an Invoice Reference Number (IRN) on invoices issued under the electronic invoicing sub rule, allows the Commissioner to exempt persons or classes from issuing such invoices by notification subject to conditions, and permits electronic production of the QR code containing the IRN in lieu of a physical tax invoice for verification by the proper officer.

Dynamic QR Code implementation extension delays the mandatory start for B2C invoices, amending the prior timeline.
The notification amends an earlier departmental notification to broaden the temporal scope of the Dynamic QR Code requirement on B2C invoices by substituting "a financial year" with "any preceding financial year from 2017-18 onwards" and defers the implementation by replacing the earlier effective calendar date with a later one. The amendment is declared to be deemed in force from the day before the new substituted effective date.

E-invoice obligation expanded to cover prior financial years and export supplies, broadening the scope of invoicing duties.
The notification amends the e-invoicing rule by substituting the phrase a financial year with any preceding financial year from 2017-18 onwards, expanding the temporal scope, and by inserting "or for exports" after supplies to a registered person to include export transactions within the e-invoicing obligation; the amendment is made effective retrospectively from 30th September, 2020.

Invoice Reference Number requirement: registered persons must obtain IRN via FORM GST INV-01 or invoice will not be recognised.
Registered persons who prepared tax invoices other than as required 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 invoice date; failure to obtain the IRN within that period will result in the document not being treated as an invoice.

Correction to notification wording: replaces 'Quick Reference' with 'Quick Response' in the prior notification.
Corrigendum correcting the text of an earlier departmental notification by substituting a specific phrase: in Para 2 and Para 4 the expression "Quick Reference" is to be read and construed as "Quick Response." The corrigendum operates solely to rectify the terminology used in the published notification and does not alter any substantive provisions beyond the replacement of that phrase.

Waiver of late fee for delayed FORM GSTR-10 filings grants relief for returns filed within the specified window.
Waiver of late fee applies to registered persons who did not file FORM GSTR-10 by the due date but furnish the return between 22 September 2020 and 31 December 2020; the waiver removes the portion of late fee above a nominal threshold and is effective retrospectively from 21 September 2020 under the state's statutory waiver authority.