Extension of FORM GST ITC-04 filing deadline extends time to file job-worker declarations for the July-September quarter.
The State Government extends the time for furnishing declarations in FORM GST ITC-04 for goods dispatched to, or received from, a job worker for the July-September quarter until the 30th day of November, 2020. The extension is issued under section 168 of the Chhattisgarh GST Act, 2017 and sub-rule (3) of rule 45 of the Chhattisgarh GST Rules, 2017, and the notification is deemed effective from 25th October, 2020.

Late fee waiver for GSTR-4: relief granted for eligible delayed filings by registrants in the Union Territory of Ladakh.
The notification adds a proviso waiving the late fee for delayed furnishing of FORM GSTR-4 for the 2019-20 financial year, for delays occurring between 1 November 2020 and 31 December 2020, solely for registered persons whose principal place of business is in the Union Territory of Ladakh, by way of amendment to the earlier state notification under the Arunachal Pradesh GST Act.

Rescission of notification withdraws a prior tax notification with retrospective effect while preserving prior acts.
The State Government, invoking its statutory executive power and public interest on Council recommendations, rescinds the prior State Tax notification dated October 2020, except as to things done or omitted before rescission; the rescission is declared to have retrospective effect from an earlier specified date while preserving legal effect of prior acts.

GST amendment commencement brings specified Arunachal Pradesh provisions into force from the appointed date under statutory authority.
Arunachal Pradesh appointed 1 January 2021 as the commencement date for specified provisions of the Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2021. The provisions brought into force comprise sections 119 to 124, sections 126 and 127, and section 131, pursuant to the State Government's statutory commencement power.

Special GST payment procedure allows quarterly filers to deposit an advance portion of tax liability during early quarter months.
Notification permits quarterly filers or persons filing for parts of a quarter to, in the first and/or second month of a quarter, deposit into the electronic cash ledger an amount based on the tax debited in the preceding return period (preceding quarter for quarterly filers; last month of preceding quarter for monthly filers). Exemptions apply where ledger balances are adequate or liability is nil, and eligibility requires filing the return for a complete preceding tax period.

Quarterly return option for small taxpayers allows monthly tax payment; deemed defaults set and opt change window provided.
The notification permits registered persons (excluding certain IGST persons) with aggregate turnover up to the prescribed threshold who opted under rule 61A to furnish quarterly returns while paying tax monthly, provided the preceding month's return was filed when opting; the option continues until revised. Crossing the turnover threshold during a quarter disqualifies quarterly filing from the succeeding quarter. Deemed options based on FORM GSTR-1 filing classify certain small registrants as quarterly or monthly filers, and such registrants may electronically change the default option within the prescribed portal window. The notification has a deemed commencement date.

Extension of GSTR-1 filing deadline: monthly filers granted extended days while quarterly filers receive a separate extended deadline.
The State Government extended the time limit for furnishing details of outward supplies in FORM GSTR-1 until the eleventh day of the month succeeding each tax period, with a special extension until the thirteenth day for registered persons required to furnish quarterly returns; the notification supersedes earlier state notifications except as to prior actions and takes effect from the first day of January, 2021.

Commencement of Section 7: amended GST provision deemed to have come into force from the government appointed date.
The State Government, under the proviso to subsection (3) of section 1 of the Amendment Act, issues a notification appointing an earlier date as the date on which the provisions of section 7 of the Amendment Act are deemed to have come into force, thereby rendering that provision operative from the appointed date; the notification is issued by the Principal Secretary in the name of the Governor and includes the file reference.

Penalty waiver under Uttar Pradesh GST applies to specified non-compliance, subject to later compliance requirements.
Waiver of penalty is provided for registered persons under the Uttar Pradesh Goods and Services Tax Act, 2017 for non-compliance with a specified notification during 1 December 2020 to 31 March 2021, subject to compliance from 1 April 2021 onward. The measure operates under the power to waive penalty on the recommendations of the Council and is effective from 29 November 2020.

Extension of anti profiteering compliance deadlines, pushing statutory due dates to the end of March next year.
Extension of timelines for compliances and action under anti profiteering measures by substituting the previously notified November due dates with end of March dates, and declaring the amendment deemed to have come into force from the first day of December, 2020.

Late fee waiver for delayed GSTR 1 filings if outward supply returns submitted by specified grace dates under Delhi GST amendment.
The amendment substitutes the fourth proviso of Notification No. 4/2018 State Tax to grant a conditional waiver of late fee under section 47 for registered persons who furnish details of outward supplies in FORM GSTR 1 by the specific extended dates for the months and quarters listed in the Table; the amendment takes effect from 24th June, 2020.

Anti-profiteering compliance deadlines extended to end of March by amendment, providing an extended window for related GST actions.
Notification amends an earlier Finance Department notification to extend anti-profiteering compliance deadlines by substituting specified November dates with March dates, thereby extending the period for related compliances and actions. The amendment operates with effect from 1st December, 2020, so the new March dates govern the extended compliance window.

Commencement of Amendment Act: section 2 of Odisha Goods and Services Tax (Amendment) Act notified effective from 22 December 2020.
The State Government, under sub-section (2) of section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2020, appoints section 2 of that Act to come into force on 22nd December, 2020, by notification issued by the Finance Department as the formal commencement instrument.

Composition scheme intimation required electronically by specified date, with corresponding input tax credit statement and cumulative GSTR-3B adjustment.
Composition scheme electors for financial year 2020-21 opting under section 10 must electronically file FORM GST CMP-02, verified electronically or via a Facilitation Centre, by the prescribed deadline and furnish FORM GST ITC-03 under rule 44(4) by the stipulated date. Separately, rule 36(4) input tax credit conditions apply cumulatively for February-August 2020, and the GSTR-3B for September 2020 must include the cumulative ITC adjustment for those months.

Notification amendment: substitution of notification date to 21st August 2019 while effective from 21st June 2019.
The amendment replaces "21st day of June, 2019" with "21st day of August, 2019" in Notification No. 22/2019-State Tax, issued on the recommendations of the Council under the GST framework, while declaring that the notification shall come into force with effect from the 21st day of June, 2019, as published in the Gazette of Delhi, Extraordinary.

Exemption of goods supplied to FAO for specified projects from Delhi SGST, subject to certification of quantity and intended use.
Exempts from State GST all goods supplied to the Food and Agricultural Organization of the United Nations for execution of the two projects listed in the Annexure, provided an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers' Welfare certifies the quantity and description of the goods and that they are intended for use in execution of those projects; exemption effective from 1 October 2019.

Extension of anti-profiteering compliance deadlines to late March, effective from December by government notification under GST.
The notification amends a prior state GST notification to substitute specified November due dates with corresponding late-March due dates for compliances and actions related to anti-profiteering under the proviso to clause (i) of the first paragraph; the amendment is issued under state GST powers and is effective from the first day of December, 2020.

Financial year scope expanded in GST notification to include an additional year, amendment effective from mid October.
Amendment expands the temporal scope of an earlier GST notification by substituting the originally specified financial years to include an additional subsequent financial year, thereby broadening the period to which the notification's provisions apply. The amendment is promulgated under statutory rule making powers and is declared to be deemed to have come into force on a specified mid October date in 2020.

HSN code digit requirement revised; lower turnover suppliers may use fewer digits or omit HSN for supplies to unregistered persons.
The amendment substitutes the prior table with turnover-based HSN digit requirements: taxpayers with aggregate turnover up to the lower threshold must mention fewer HSN digits on tax invoices, and those with turnover above that threshold must mention a greater number of HSN digits. A proviso allows a registered person whose aggregate turnover is at or below the lower threshold to omit the HSN digit entry in invoices issued to unregistered persons. The substitution of the Table takes effect from the stated implementation date.

GSTR-1 filing deadlines set for small taxpayers requiring quarterly outward-supply returns under special procedure with specified due dates.
Designates registered persons with aggregate turnover up to 1.5 crore rupees as subject to a special procedure to furnish details of outward supplies in FORM GSTR-1 under the CGST Rules, and fixes time limits for filing GSTR-1 for the quarters October-December 2020 and January-March 2021, with further monthly filing timelines to be notified; notification effective from 15 October 2020.