Aadhaar-based KYC authentication requires biometric verification; registration processing tightened with suspension and credit use limits.
Amendments mandate either Aadhaar authentication with biometric capture or biometric KYC and document verification at Facilitation Centres for registration completion; extend processing timelines and prescribe deemed approval periods; enable suspension of registration following automated comparison of returns and supply details with a mandatory intimation and response period; bar refunds during suspension; restrict furnishing of outward supply details where GSTR-3B is not filed; and limit the use of electronic credit ledger for discharging output tax subject to specified exceptions and Commissioner discretion.

Commencement of amended GST provisions: specified amendment sections brought into force by state government appointment.
The State Government appoints 1st January, 2021 as the date on which the amendment provisions in sections 3, 4, 5, 6, 7, 8, 9, 10 and 13 of the Rajasthan Goods and Services Tax (Third Amendment) Act, 2020 shall come into force, exercising the Act's empowering provision for appointment of commencement dates.

Extension of filing deadline for outward supplies returns; monthly filers get a short extra period, quarterly filers a slightly longer one.
The Commissioner, on the Council's recommendation and invoking provisions of the Bihar GST Act and Rules, supersedes specified earlier notifications and extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for each tax period to a short period in the month succeeding the tax period, with a slightly longer succeeding-month period for registered persons required to furnish quarterly returns; the notification is effective from the stated date.

Rescission of notification: prior departmental GST notification withdrawn, with a savings clause preserving past actions.
The Governor, on the Council's recommendation and under the Bihar GST statutory powers, rescinds Commercial Taxes Department Notification No. S.O. 201 dated 18th December 2020 by a subsequent notification dated 23rd December 2020, while preserving actions or omissions effected before the rescission.

Aadhaar authentication for GST registration mandated; non authentication triggers extended verification, suspension and revised procedural timelines.
Biometric Aadhaar authentication or alternative biometric/KYC verification at designated facilitation centres is required for completion of GST registration; timelines for officer action on registration are extended with provisions for physical verification and deemed approvals if officers fail to act. New data-driven suspension grounds based on mismatches between returns and GSTR-1 are introduced, suspending registration with thirty days to explain and barring refunds during suspension. A rule restricts use of electronic credit ledger balances to discharge nearly the entire output tax liability for large suppliers, subject to listed exemptions, and Form GST REG-31 is inserted for suspension notices.

Commencement of Amendments: specified sections of the state GST amendment are appointed to come into force.
The Governor, exercising the power conferred by the enabling subsection of the Tamil Nadu Goods and Services Tax (Second Amendment) Act, 2020, appoints a specific date as the day on which sections three through ten of that Amendment Act shall come into force, by notification issued through the Commercial Taxes and Registration Department to bring those amendment provisions into legal effect from the appointed date.

Extension of ITC 04 filing deadline preserves compliance for job worker goods declarations, shifting submission to November.
Extension of the time limit is granted for furnishing the FORM GST ITC-04 for goods dispatched to or received from a job worker for July-September 2020, with the final submission date extended to 30 November 2020 and the notification operating from 25 October 2020.

Extension of GST anti profiteering compliance deadlines extends filing and actions to a later date under section 168A.
The Government of Maharashtra, under section 168A of the Maharashtra GST Act, amends Notification No. GST.1020/C.R.50/Taxation 1 by substituting specified earlier dates in the proviso to clause (i) with later dates in March, thereby extending the timelines for anti profiteering compliances and actions; the amendment is deemed effective from the first day of December, 2020.

Penalty waiver for non issuance of dynamic QR code invoices granted, subject to mandatory compliance thereafter.
A time limited waiver of penalty is granted to any registered person for non issuance of invoices containing a Dynamic QR code under Notification No.14/2020 for the period 1 December 2020 to 31 March 2021, conditional on the person complying with that notification from 1 April 2021 onward, effected under executive powers on the recommendation of the Council.

Late fee waiver for GSTR-4 filings: applies to registered persons whose principal place of business is in Ladakh.
The notification inserts a proviso waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2019-20 for the period from the 1st day of November 2020 until the 31st day of December 2020 for the registered person whose principal place of business is in the Union Territory of Ladakh.

Retroactive commencement of a provision under the Nagaland GST Ordinance declared, making the provision effective from an earlier date.
Designates a retrospective commencement date for a provision of the Nagaland Goods and Services Tax Fourth Amendment Ordinance, 2020 by appointing the earlier date as the date on which the provision shall come into force and declaring the notification effective from that same earlier date, under the State Government's power to appoint commencement dates.

Commencement of ordinance provisions sets a specified effective date for parts of the Nagaland GST amendment to come into force.
The State Government, exercising power under sub section (2) of section 1 of the Nagaland Goods and Services Tax (Fourth Amendment) Ordinance, 2020, appoints a specified commencement date on which the identified provisions of the Ordinance shall come into force, by notification issued by the Finance Department (Revenue Branch) and signed by the Officer on Special Duty (Finance).

Commencement of ordinance provisions: specified sections appointed to commence and deemed retroactively effective from the appointed date.
The State Government appoints the 30th day of June 2020 as the date on which sections 2 and 12 of the Nagaland Goods and Services Tax (Fourth Amendment) Ordinance, 2020 shall come into force, and declares that this notification is deemed to have come into force with effect from that date.

Aadhaar authentication requirement for GST registration strengthened; registration, suspension and credit-use rules tightened to curb discrepancies.
Aadhaar-based biometric authentication or alternative biometric and KYC verification at designated facilitation centres is required to complete GST registration, with exemptions preserved. Registration timelines are extended and physical verification may be mandated where Aadhaar authentication is not completed; failure of officers to act within prescribed periods leads to deemed approval. Significant discrepancies from comparisons of returns and supply data can trigger suspension of registration with thirty days to respond; suspension bars refunds during its pendency. Restrictions on furnishing outward supply details and on use of electronic input tax credit for discharging output tax are introduced, subject to exceptions.

Commencement of Amendment Act: specified GST amendment provisions notified into force, activating statutory amendments and compliance obligations for taxpayers.
The notification exercises the power under sub section (2) of section 1 of the Meghalaya Goods and Services Tax (Amendment) Act, 2020 to appoint the 1st day of January, 2021 as the date on which sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Act shall come into force, thereby activating those statutory amendments.

Aadhaar authentication and biometric KYC now required for GST registration, with suspension for return discrepancies.
Amendments require biometric Aadhaar authentication or alternative biometric KYC and physical verification at notified Facilitation Centres for completion of registration; extend and differentiate registration and notice timeframes with deemed approval rules; introduce suspension of registration based on discrepancies between returns, GSTR 1 and supplier data with electronic intimation in FORM GST REG 31 and a thirty day response period; restrict furnishing of GSTR 1 or invoice furnishing facility for non filing of recent GSTR 3B; and impose rule 86B limits on use of electronic input tax credit against output tax subject to specified exemptions.

GST registration verification expands biometric and KYC checks, while anomalies can trigger suspension and cancellation proceedings.
GST registration applications require biometric Aadhaar authentication and photograph capture where Aadhaar authentication is chosen, or biometric information, photograph, notified KYC documents and original-document verification where it is not chosen. Registration may be suspended where return comparisons or related analyses reveal significant discrepancies indicating contraventions that may lead to cancellation, with FORM GST REG-31 requiring an explanation within thirty days. Input tax credit restrictions are tightened, and Rule 86B limits electronic credit ledger use for output-tax payment, subject to specified exceptions and possible removal after verification.

Late fee waiver for delayed GSTR 4 filings granted to Ladakh businesses for the specified post-deadline window.
The notification amends an earlier state tax notification to insert a proviso waiving the late fee for delayed furnishing of FORM GSTR-4 for the 2019-20 financial year for registered persons whose principal place of business is in the Union Territory of Ladakh for the period 1 November to 31 December 2020.

Commencement of Finance Act provisions: specified sections appointed to come into force on the designated commencement date by notification.
Exercising the power under sub section (2) of section 1 of the Finance Act, 2020, the State Government appoints 1st January 2021 as the date on which sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act, 2020 shall come into force, via a formal notification issued by the Commercial Taxes Division of the Finance Department.

Turnover threshold reduction under GST narrows eligibility for composition scheme, lowering the prior limit effective January.
The notification amends Notification No. 13/2020-State Tax by substituting the prior higher turnover threshold phrase with a lower turnover threshold phrase, effective from the first day of January following publication; the amendment is made under the power conferred by the GST Rules on the recommendations of the Council and does not amend other provisions of the original notification.