Extension of Time Limits: compliance deadlines for goods sent on approval for sale or return are extended.
A Karnataka government notification inserts a proviso extending time limits for completion or compliance of actions concerning goods sent or taken out on approval for sale or return; any such time limit falling between 20 March 2020 and 30 October 2020 that was not met is extended until 31 October 2020, effective from 21 September 2020.

Time-limit extension for compliance under Section 171 extends affected statutory deadlines to end of November.
Inserts a proviso effective from 1 September 2020 extending the time for completion or compliance of actions whose time limits under Section 171 fell between 20 March 2020 and 29 November 2020, where not met, up to 30 November 2020.

Commencement of amended GST provisions: Sections two and thirteen appointed to come into force under Andhra Pradesh GST.
The Government, under sub section (2) of Section 1 of the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2020, appoints the date on which Sections 2 and 13 of the Amendment Act shall come into force, thereby giving those provisions operative effect in the state GST statute through an executive notification.

Composition levy tax rates were revised for manufacturers, specified suppliers, other eligible suppliers, and alternative composition taxpayers.
Composition levy tax rates under the Tripura State Goods and Services Tax Rules, 2017 were revised by substituting the rule 7 table with effect from 1 April 2020. Manufacturers, other than notified manufacturers, and other eligible composition suppliers are taxed at half per cent on the prescribed State turnover base. Suppliers making specified Schedule II supplies are taxed at two and a half per cent of State turnover. Registered persons eligible only for the alternative composition option are taxed at three per cent of turnover of supplies of goods and services in the State.

Commencement of SGST Amendment: clauses 2 and 13 brought into force on an appointed date.
Exercising the power conferred by sub clause (2) of clause 1 of the Tripura State Goods and Services Tax (Third Amendment) Ordinance, 2020, the State Government appoints the 30th day of June, 2020 as the date on which clauses 2 and 13 of the said Ordinance shall come into force, by administrative notification issued by the Finance Department.

Interest relief for late GST returns: temporary nil interest windows followed by standard interest for delayed GSTR 3B filings.
Amendment prescribes time limited nil interest windows followed by a higher interest rate for taxpayers who fail to furnish FORM GSTR 3B for tax periods February 2020 to July 2020; it differentiates between taxpayers above a turnover threshold and those at or below the threshold with principal place of business in Tripura, specifying month by month nil interest extensions succeeded by a common higher rate until a cutoff in September 2020.

Late fee waiver for delayed GST returns where returns filed within a limited reopening window triggers conditional relief.
Amends a prior Tripura GST notification to set specified filing windows for FORM GSTR-3B by class of taxpayer and to grant a conditional waiver of statutory late fees for returns for July 2017-January 2020 filed between 1 July 2020 and 30 September 2020, waiving late fees in excess of two hundred and fifty rupees and fully waiving late fees where central tax payable is nil.

Late fee waiver for delayed GSTR-1 filings if outward-supply details are filed by specified extended dates.
Waiver of late fees is provided for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date, provided they furnish those details for the listed months and quarters by the specified extended dates set out in the Table, replacing the earlier proviso and tying waiver eligibility to timely submission by those dates.

GST return filing deadline extended for eligible Tripura taxpayers to file August returns electronically through the common portal.
Taxpayers whose principal place of business is in Tripura and whose aggregate turnover in the previous financial year does not exceed rupees five crore must furnish the return in FORM GSTR-3B for August 2020 electronically through the common portal on or before the 3rd day of October, 2020, pursuant to an amendment made under the Tripura State GST Act and Rules on the recommendation of the Council.

Extension of GSTR filing deadline granted, moving the prescribed due date for the relevant financial year ahead.
The Government of Tripura amends a prior finance department notification to extend the filing deadline for FORM GSTR-4 by substituting the originally prescribed calendar date in the first proviso of the third paragraph with a later date, thereby extending the statutory filing period for affected taxpayers under the Tripura SGST framework.

Extension of annual GST return filing deadline permits electronic submission for the specified financial year until the prescribed date.
Extension of the deadline for furnishing the annual return in FORM GSTR-9 for financial year 2018-2019 is authorised under sub section (1) of section 44 of the Telangana GST Act read with rule 80 of the Telangana GST Rules; the Commissioner, on Council recommendation, extends electronic filing through the common portal until 30th September, 2020, with the notification effective from 23rd March, 2020.

Extension for filing GSTR-3B for specified small Telangana taxpayers granted; electronic submission deadline deferred by notification.
The amendment inserts a proviso permitting taxpayers below a specified aggregate turnover whose principal place of business is in Telangana to furnish the return in FORM GSTR-3B for the relevant month electronically through the common portal by an extended deadline; the change is issued under State GST statutory powers and is made effective retrospectively from a stated earlier date.

Late fee waiver for FORM GSTR-10 delays: excess late fees waived where return is filed during notified period.
Waiver of excess late fee is granted for registered persons who did not file FORM GSTR-10 by the due date but submit the return between 22 September 2020 and 31 December 2020; the Governor, under section 128 of the Tamil Nadu GST Act, waives late fees under section 47 in excess of two hundred and fifty rupees, with the notification effective from 21 September 2020.

Late fee waiver for composition taxpayers filing delayed GSTR-4 returns within the prescribed relief window.
The amendment adds a proviso waiving late fee amounts in excess of a fixed nominal sum, and fully waiving late fee where the state tax payable in FORM GSTR-4 is nil, for composition taxpayers who failed to furnish returns for the specified quarters by the due date but furnish those returns within the prescribed filing window; the notification deems the amendment effective from the stated retrospective commencement date.

Extension of time under Section 31(7) GST: deadlines for goods sent on approval extended to a later compliance date.
A proviso to extend time limits under Section 31(7) of the Tamil Nadu GST Act is inserted: where any completion or compliance deadline falling between 20 March 2020 and 30 October 2020 in respect of goods sent or taken out of India on approval for sale or return was not met, the time for such completion or compliance is extended up to 31 October 2020.

Export refund eligibility under GST is linked to supplies not covered by specified concessional notifications.
Rule 96(10) is substituted to regulate refund claims of integrated tax paid on exports of goods or services. A person claiming such refund must not have received supplies in respect of which the supplier has availed the benefit of specified concessional notifications, including the listed Uttar Pradesh GST notifications, the corresponding integrated tax rate notification, and the specified customs notifications. The amendment operates retrospectively from 23 October 2017.

GST invoicing threshold expanded to include Special Economic Zone units and a higher turnover limit.
Amendment under rule 48 of the Uttar Pradesh Goods and Services Tax Rules, 2017 expanded the notified category by inserting Special Economic Zone units and substituted the turnover threshold of one hundred crore rupees with five hundred crore rupees. The amendment was deemed effective from 30 July 2020.

Late fee waiver for delayed GST returns extended for specified taxpayers filing returns by 30 September 2020.
Late fee relief under the Uttar Pradesh Goods and Services Tax framework was extended for specified registered persons who missed the prescribed return-filing deadlines but furnished the returns by 30 September 2020. The amount of late fee payable under section 47 was waived to the extent it exceeded two hundred and fifty rupees, and was fully waived where the state tax payable in the relevant return was nil. The amendment also covered taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year who failed to furnish FORM GSTR-3B for May 2020 to July 2020 by the due date.

Time limit extension under GST law for compliance actions falling in the specified period was continued up to 30 November 2020.
Time limits for completion or compliance of actions specified, prescribed or notified under section 171 and falling between 20 March 2020 and 29 November 2020 were extended up to 30 November 2020 where not already completed within time. The amendment was issued as a further change to the existing Uttar Pradesh GST notification and took effect from 1 September 2020.

Central Goods and Services Tax Act substitution alters the referenced GST Act in a prior Jharkhand State Tax notification.
Corrigendum substitutes the statutory reference in Notification No. 55/2017 State Tax (14 November 2017) by replacing the words "State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act" with "Central Goods and Services Tax Act" at the specified location (page 2, lines 16-17).