Late fee waiver for GSTR-4 returns filed during the specified reopening period; excess fees and nil-tax cases covered.
Late fee payable under section 47 is waived to the extent it exceeds two hundred and fifty rupees, and fully waived where the total state tax payable in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 by the due date but furnish those returns between 22nd September 2020 and 31st October 2020.

Amendment to notification substitutes year entries, altering specified table references and taking effect immediately.
The amendment replaces the figures "2020" with "2021" in notification No.47/ST-2, dated 30th June, 2017, for table entries at serial numbers 19A and 19B under column (5), made under delegated powers of the Haryana GST Act and declared effective from 1st October, 2020.

Invoice Reference Number requirement: obtain IRN via FORM GST INV-01 to validate non conforming e invoices or lose invoice status.
Notification requires registered persons who issued tax invoices otherwise than as prescribed to obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the common GST electronic portal; invoices for which IRN is not obtained within the prescribed timeframe from the invoice date shall not be treated as invoices.

E invoicing compliance requires obtaining an Invoice Reference Number via FORM GST INV-01 under a temporary procedure.
The notification requires registered persons who prepared tax invoices otherwise than as mandated under sub rule (4) of rule 48 to follow a special procedure during October 2020: upload prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal and obtain an Invoice Reference Number (IRN) within thirty days of the invoice date, failing which the document shall not be treated as an invoice.

GST notification amendment updates specified schedule entries and fixes an effective commencement date for the changes.
Amendment to a state GST notification substitutes the year figures in column (5) for serial entries 19A and 19B of the rate schedule, changing the applicability period recorded in the original notification; the Government, acting on Council recommendations and exercising statutory tax and procedural powers, declares the substitution operative from the stated commencement date and formalises it by departmental notification in the Governor's name.

Exempt services transported by air or sea extended under Odisha GST notification, updating prior expiry for specified entries.
The notification amends an earlier Odisha GST exemption by substituting the year cited in entries 19A and 19B, thereby extending the exemption for services of transportation of goods by air or by sea from a Customs Station of Clearance in India to a place outside India for the newly specified period.

Tax notification amendment: specified SGST rate table entries' operative year extended, effective October first.
The State Government amends the rate notification by substituting the figures "2020" with "2021" in column (5) against serial numbers 19A and 19B of the notification No. 12/2017-State Tax (Rate). The Finance Department issues the change on the Council's recommendation and in the public interest, and the amendment takes effect from 1st October, 2020.

Extension of compliance deadlines: Kerala extends statutory time limits and e way bill validity due to COVID, with limited exclusions.
Extension of Time Limits under the Kerala GST framework deems any statutory time limit for completion or compliance of actions falling between 20 March 2020 and 29 June 2020, and not met within such time, to be extended up to 30 June 2020, covering proceedings, orders, notices and various filings, subject to specified exclusions. Separately, e-way bills whose validity expired between 20 March 2020 and 15 April 2020 are deemed valid until 30 April 2020.

Force majeure extensions allow retrospective relief for state GST compliance and tighten liability for retained tax benefits.
The Act revises registration, invoicing and Schedule II scope, empowers administrative extension of statutory time limits for compliance on grounds of force majeure including retrospective effect, and strengthens anti evasion measures by extending penalty and offence liability to persons who cause or retain benefits from taxable frauds, while validating retrospective exemptions and repealing prior Ordinances with saving clauses.

Revocation deadline clarified for GST registrations cancelled via electronic notice, allowing filing from later of service date or cutoff.
Clarifies that for GST registrations cancelled and served electronically up to the specified cut off, the thirty day period to apply for revocation is to be computed from the later of the date of service of the cancellation order or an administratively specified later date, thereby permitting affected taxpayers who missed the original statutory window due to electronic service and transitional difficulties to seek revocation.

E-invoice applicability: SEZ units added to exclusions and turnover threshold raised, altering who must comply.
Amendment increases the turnover threshold for e-invoice applicability and adds a Special Economic Zone unit to the exclusion clause, thereby changing which registered persons are notified for e-invoice compliance under the Tripura State GST Rules.

GST notification amendment updates specified table entries and sets new effective date to commence from October.
The notification amends the earlier table by substituting the year figures in the entries at serial numbers 19A and 19B with a later year, leaving other provisions unchanged. The amendment is made under the Rajasthan Goods and Services Tax Act, 2017 on Council recommendation and public interest grounds, and the substitution takes effect from the first day of October, 2020.

QR code with embedded Invoice Reference Number enables electronic production in lieu of physical tax invoice for verification.
The amendment requires a Quick Reference code embedding an Invoice Reference Number where invoices are issued under the prescribed provision, and permits electronic production of that QR code with embedded IRN for verification by the proper officer in lieu of the physical tax invoice. It further authorises the Government, on Council recommendation, to notify exemptions from issuing such invoices for specified persons or classes for a specified period subject to conditions.

Notification amendment extends applicability to preceding financial years and postpones effective date to December under GST rules.
The Government, exercising the proviso to the GST rules on the Council's recommendation, substitutes the words "a financial year" with "any preceding financial year from 2017-18 onwards" and replaces the date "1st day of October" with "1st day of December" in the specified notification, thereby expanding applicable prior years and postponing the effective date.

Extension of temporal scope and inclusion of exports broaden applicability of the State GST notification to prior financial years.
The notification's first paragraph is amended to replace "a financial year" with "any preceding financial year from 2017-18 onwards", and to insert "or for exports" after references to supplies "to a registered person", thereby extending the temporal scope and expressly including supplies for export under the State GST notification.

Extension of notification deadline under Meghalaya GST: statutory date substituted to extend the prior deadline.
Amendment substitutes the operative deadline in notification No. 41/2020-State Tax (dated 5th May, 2020) by replacing the previously specified figures, letters and words constituting the earlier deadline with a later date. The Government of Meghalaya issues this change under the powers conferred by sub-section (1) of section 44 of the Meghalaya Goods and Services Tax Act, 2017 read with rule 80 of the Meghalaya Goods and Services Tax Rules, 2017, without altering any other terms of the original notification.

GST compliance amendments regulate input tax credit, strengthen beneficiary penalties, and permit deadline extensions during force majeure circumstances.
Goods and services tax amendments extend composition restrictions to supplies of goods or services, revise registration cancellation and revocation procedures, and permit specified invoicing alternatives for services. Penalty and offence provisions cover persons who cause specified wrongful transactions and retain their benefits, including fraudulent input tax credit availment without invoices. Transitional credit claims are made subject to prescribed time limits and procedures retrospectively. The Government may extend compliance deadlines affected by force majeure, with permissible retrospective effect, while the period for resolving implementation difficulties is enlarged.

Electronic invoicing requires QR codes with embedded invoice references, while conditional exemptions and electronic verification replace physical invoice production.
Arunachal Pradesh Goods and Services Tax invoicing requirements require invoices issued under the electronic invoicing mechanism to contain a QR code embedding the Invoice Reference Number. The Commissioner may exempt specified registered persons or classes from that invoicing mechanism for a specified period, subject to notified conditions and restrictions. During verification of movement, the QR code with the embedded Invoice Reference Number may be produced electronically before the proper officer in place of a physical tax invoice.

Electronic invoicing eligibility now considers preceding financial years and extends relevant supply coverage to exports under Arunachal Pradesh GST.
Electronic invoicing eligibility and scope under the Arunachal Pradesh GST framework are amended under rule 48(4). The turnover reference is expanded from a financial year to any preceding financial year beginning with 2017-18 onwards. The relevant supply coverage is also extended to exports, in addition to supplies of goods or services or both made to registered persons.

Quick Response code with embedded Invoice Reference Number enables electronic production of invoices for verification instead of physical copies.
The amendment requires a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic invoicing sub rule and permits electronic production of that QR code with embedded IRN for verification in lieu of a physical tax invoice. The Commissioner may, on Council recommendation, notify exemptions from issuing such invoices for specified persons or classes for a specified period subject to conditions and restrictions.