Time limit extension under section 31(7) OGST Act extends compliance for goods sent on approval for sale or return.
Where a time limit specified, prescribed, or notified under sub section (7) of section 31 of the Odisha Goods and Services Tax Act, 2017 for actions in respect of goods sent or taken out of India on approval for sale or return falls between 20 March 2020 and 30 October 2020, the time for completion or compliance of such action is extended up to 31 October 2020 by insertion of a further proviso in the relevant state finance department notification.

Late fee waiver for delayed GSTR-4 returns: excess waived and full waiver where state tax payable is nil for eligible filings.
Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017-March 2019 if the returns are furnished within the prescribed period; late fee in excess of two hundred and fifty rupees shall be waived, and where the total State tax payable in the return is nil the late fee shall be fully waived.

Late fee waiver for delayed FORM GSTR-10 returns filed within the prescribed window, capping payable fees above the statutory floor.
The State Government waives the portion of late fee under section 47 exceeding two hundred and fifty rupees for registered persons who fail to file FORM GSTR-10 by the due date but furnish the return within the specified remedial filing window, pursuant to powers under the Goods and Services Tax Act and on recommendation of the GST Council.

Waiver of Late Fee: relief for delayed GSTR-10 filings within the notified extended filing window reducing excess charges.
Waiver of late fee is provided for registered persons who fail to furnish FORM GSTR-10 by the due date but submit the return within an extended filing window; the State Government waives the amount of late fee payable under section 47 that exceeds two hundred and fifty rupees for such delayed filings made during the specified period, thereby capping the recoverable late fee for eligible returns.

Late fee waiver for delayed GSTR-4 filings provides excess fees waived and full waiver where state tax payable is nil.
Amendment grants time limited relief for FORM GSTR 4 non filings for July 2017-March 2019 by permitting returns filed between 22 September 2020 and 31 October 2020 to receive late fee relief: amounts in excess of a specified threshold are waived and late fee is fully waived where the state tax payable in the return is nil.

Time limit extension under Section 31(7) RGST Act: approvals on sale-or-return compliance extended to October deadline.
The State Government amends a prior notification to provide that any time limit for completion or compliance prescribed under sub section (7) of section 31 for goods sent or taken out of India on approval for sale-or-return, which fell during 20 March 2020 to 30 October 2020 and was not met, shall stand extended up to 31 October 2020.

Composition eligibility threshold increased for specified taxpayers, adding Special Economic Zone units under a GST rule amendment.
Amendment modifies the first paragraph of the earlier notification by inserting a reference to a Special Economic Zone unit into the class of taxpayers covered and by substituting the previously specified turnover threshold with a higher turnover threshold, thereby altering coverage and qualification for the composition scheme under the relevant GST rule.

GST compliance period extension applies to time limits falling during the specified pandemic period under the state tax framework.
Extension of the time limit for completion or compliance of actions specified, prescribed or notified under the Uttarakhand Goods and Services Tax law. Where any such time limit falls during the period from 20 March 2020 to 29 November 2020, and the action was not completed or complied with within that period, the time limit is extended up to 30 November 2020. The amendment inserts a proviso to the earlier notification and modifies the existing compliance period under the goods and services tax framework.

GST notification amendment extends the substituted compliance date under Uttarakhand's State tax framework.
The Uttarakhand Government amended an earlier GST notification under section 148 of the Uttarakhand Goods and Services Tax Act, 2017, substituting the date 31 August 2020 with 31 October 2020 in the first proviso of the third paragraph. The amendment was issued on the Council's recommendation and in public interest under the State GST framework.

Commencement of clause 11 under GST amendment: a notification appoints the statutory commencement date and administrative effect.
The State Government, satisfied that it is expedient in the public interest, issued a notification under sub section (2) of section 1 of the Uttarakhand Goods and Services Tax (Amendment) Act, 2019, appointing the 1st day of September, 2020, as the date on which the provisions of clause 11 of the Amendment Act shall come into force; the notification is dated 28 September, 2020, and authenticated by the Secretary.

Advance ruling authority appointment changed through supersession of earlier notification under state GST law.
Appointment of a new member to the Uttarakhand Authority for Advance Ruling was made by superseding the earlier notification on the same subject, except as to things done or omitted to be done before such supersession. The State Government acted under section 96(2) of the Uttarakhand Goods and Services Tax Act, 2017, read with rule 103 of the Uttarakhand Goods and Services Tax Rules, 2017, and in public interest.

Late fee waiver for Form GSTR-10: excess late fee waived if return filed within the specified filing window.
Waiver of late fee is granted for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return within the specified special filing window; the State directs that the portion of the late fee in excess of a fixed nominal sum shall be waived for such filings made during the announced period, making waiver conditional solely on submission within that period.

Late fee waiver for GSTR-10 filings between specified dates: excess late fees above the nominal threshold are waived.
The Government waives the amount of late fee payable under the Gujarat Goods and Services Tax Act that is in excess of two hundred and fifty rupees for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return between 22nd September, 2020 and 31st December, 2020; the notification is effective from 21st September, 2020.

Late fee waiver for GSTR 4: relief granted for eligible delayed returns filed within the prescribed filing window in 2020.
Waiver of late fee is provided for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 but furnish those returns within the prescribed filing window in 2020; late fee in excess of two hundred and fifty rupees is waived and the late fee is fully waived where the total State tax payable in the return is nil, with the amendment given retroactive effect to the day before the filing window.

Late fee waiver for delayed GSTR-4 returns: excess fees waived and full waiver if central tax nil within specified filing window.
The amendment inserts a proviso waiving late fee under section 47 of the Mizoram GST Act where the late fee exceeds two hundred and fifty rupees, and fully waiving the late fee where the total central tax payable in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 by the due date but furnish those returns within the remedial filing period specified in the notification.

Time limit extension for compliance when goods sent on approval for sale or return extends the deadline for overdue actions.
A proviso inserted into Notification No. 35/2020-State Tax extends the time for completion or compliance of actions relating to goods sent or taken out of India on approval for sale or return, where the original time limit fell during the period from March twenty to October thirtieth, two thousand twenty and was not met; such time limits are extended to October thirty-first, two thousand twenty.

Time limit extension for invoice issuance under section 31(7) extends compliance deadline for approval sale or return shipments to end of October.
Where any time limit for completion or compliance of any action prescribed under sub section (7) of section 31 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, the time limit for completion or compliance is extended up to 31 October 2020.

EVC verification permitted for company GSTR returns; SMS-based nil return filing enabled with mobile OTP verification.
Amendment permits company-registered taxpayers to verify FORM GSTR-3B returns using Electronic Verification Code (EVC) for the specified period and inserts rule 67A allowing Nil FORM GSTR-3B returns to be furnished via short messaging service from the registered mobile number and verified through a mobile number-based One Time Password (OTP), defining a Nil return as one with no entries in any tables of FORM GSTR-3B.

Late fee waiver for GSTR-10 filings made within the specified remedial window reduces excess penalty for late filers.
Waiver of late fee is granted for registered persons who fail to furnish 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 the late fee in excess of two hundred and fifty rupees and is issued under the State's statutory authority to modify penalty consequences.

Late fee waiver for GSTR-4 filings during a designated compliance window enabling reduced penalties for late returns.
Grant of a late fee waiver for registered persons who failed to furnish FORM GSTR-4 for specified past quarters, conditioned on filing those returns within a designated compliance window. The waiver eliminates late fees above a small threshold and fully waives late fee where the return shows nil central tax payable. The amendment operates by modifying the state GST notification framework and applies only to returns filed within the prescribed window.