GST exemption for satellite launch services extends to designated Indian space organisations, making those supplies nil-rated.
APGST exempts satellite launch services supplied by designated Indian space organisations by amending the exemption notification to insert a new entry classifying those services as Nil-rated under the state GST schedule, formalising their tax-exempt status on the basis of the government's public interest determination.

Optional annual return filing for eligible small taxpayers extended to include the additional financial year missed before the due date.
Filing of the annual return under the APGST annual return provision is made optional for small taxpayers whose aggregate turnover falls below the prescribed threshold and who have not filed before the due date; the amendment substitutes the list of financial years in the earlier notification to include the additional financial year within this optional filing regime.

Extension of GST compliance deadlines: specified notification deadlines moved to end of March, granting additional time for taxpayers.
Amendment substitutes earlier November deadline dates in the proviso to clause (i) of the prior Notification with end-of-March dates, thereby extending the specified compliance deadlines; the Notification is deemed to have come into force with effect from 1st December, 2020, made under the authority of section 168A of the Tamil Nadu GST Act.

Waiver of penalty for QR code noncompliance conditional on subsequent compliance by the registered person.
Waiver of penalty for noncompliance with the QR code notification is granted under the state GST statute by exercising statutory waiver authority, subject to the condition that the registered person complies with the QR code notification from the designated compliance commencement date; the waiver relieves penalty liability otherwise chargeable to registrants for breach of the specified finance department notification during the relief period.

Aadhaar-linked GST registration and invoice reporting rules updated, with revised return filing, ITC reconciliation, and form requirements.
Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 revised Aadhaar-linked registration, deemed approval timelines, physical verification, and notice procedures. The rules also introduced Quick Reference code with embedded Invoice Reference Number for prescribed invoices, updated outward and inward supply reporting through FORM GSTR-1, FORM GSTR-2A and FORM GSTR-2B, and prescribed the manner of quarterly and monthly return filing in FORM GSTR-3B. Multiple GST forms and compliance procedures were also updated.

Waiver of late fee for composition scheme returns allows conditional relief for delayed GSTR-4 filings within a specified window.
Waiver of late fee for composition levy registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 is provided if returns are furnished between 22 September 2020 and 31 October 2020; the late fee payable under section 47 is waived to the extent it exceeds two hundred and fifty rupees and fully waived where total central tax in the return is nil. The notification is issued under section 128 read with section 148 of the Telangana GST Act, 2017 and is deemed effective from 21 September 2020.

Late fee waiver for delayed GSTR-10 returns permitted if filed within specified period, excess fee waived.
The State Government, under the Telangana Goods and Services Tax Act, 2017, waives the portion of the late fee in excess of a fixed threshold for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish the return between 22 September 2020 and 31 December 2020, effected by official notification.

Invoice Reference Number requirement: taxpayers must upload FORM GST INV-01 to obtain IRN within the specified period to validate invoices.
Registered persons who prepared tax invoices in a manner other than prescribed must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the date of such invoice; failure to do so will result in the document not being treated as a tax invoice.

Designation-based substitution updates GST authority positions, replacing named officeholders with official designations for continuing institutional representation.
Designation-based substitution is made in orders under the Telangana Goods and Services Tax Act, 2017. The entry naming the Chief Commissioner of Hyderabad Zone is replaced by the Chief Commissioner of Central Tax Hyderabad Zone. The entry naming the Commissioner of State Tax is replaced by the Commissioner of State Tax, Office of Commissioner of Commercial Taxes, Telangana State, Hyderabad. The amendment identifies relevant positions by official designation rather than individual officeholders.

HSN code disclosure requirement: registered persons must state full HSN codes in tax invoices for listed chemical supplies.
The amendment inserts a proviso requiring a registered person issuing a tax invoice for any class of supply listed in the Table to mention eight digits of the HSN code for that supply; the Table lists specified chemical products with corresponding HSN codes or notes applicability where a fixed code is not provided.

Extension of notification deadline under Jharkhand GST amends the prior cut off and confirms the operative commencement.
The Commissioner amends Notification No. 41/2020 State Tax by substituting the previously stated cut off date with the new date specified in this amendment; the change is issued under the Jharkhand GST framework on Council recommendation and is published for record in the Gazette of Jharkhand, with effect from the commencement date referenced in the principal notification.

Tax exemption for satellite launch services by national space agencies now specified as nil under GST, effective October.
An amendment inserts a new entry classifying satellite launch services supplied by the Indian Space Research Organisation, Antrix Corporation Limited and New Space India Limited as nil-rated for State GST; both State tax entries are Nil and the amendment is effective from 16th October, 2020 under the Jharkhand State Tax (Rate) notification.

Tax rate amendment: notification replaces prior year references in specified entries and makes the change effective from October.
The government amends the State GST notification by substituting the earlier year figures with the subsequent year in the table entries for serial numbers 19A and 19B, and declares the amendment to have come into force retrospectively from the first day of October.

Rescission of Notification: prior GST notification withdrawn, with prior actions preserved under Odisha GST law.
The Commissioner of State Tax, invoking powers under the Odisha GST Act and associated rules and acting on Council recommendations, rescinds Notification No. 9781/CT dated 20.10.2020. The rescission withdraws the prior administrative instrument prospectively while expressly preserving actions already taken or omitted before such rescission.

Due dates for GSTR-1 established for small taxpayers, requiring quarterly furnishing of outward supply details by specified deadlines.
Notification under section 148 designates registered persons with an aggregate turnover of up to 1.5 crore rupees as a class required to furnish outward supply details in Form GSTR-1. It prescribes that supplies for October-December 2020 be furnished by 13 January 2021 and supplies for January-March 2021 by 13 April 2021, and states that time limits under section 38(2) for October 2020-March 2021 will be notified subsequently.

Waiver of penalty: conditional relief where registered persons remedy prior notification non compliance by the compliance deadline.
The Government exercises its power under the State GST law to grant a conditional waiver of penalties payable by registered persons for non compliance with a specified GST notification for a defined past period, provided the registered person complies with the notification's provisions by the prescribed final date; the waiver is time limited and contingent on subsequent regularisation.

Amendment to Rule 138E updates third proviso to refer to Commissioner of Central Tax instead of State Tax.
The third proviso to Rule 138E in Notification No. 74/2018-State Tax is amended by substituting the words "Commissioner of State Tax" with "Commissioner of Central Tax", as effected by the Himachal Pradesh Excise and Taxation Department corrigendum dated 15th December 2020.

Reference correction in GST rule citation: notification amended to cite State Goods and Services Tax Rules.
Corrigendum directs that, in Notification No. 50/2020-State Tax at serial number 2, the words "Central Goods and Services Tax Rules, 2017" shall be read as "Himachal Pradesh Goods and Services Tax Rules, 2017", replacing the federal rule citation with the State GST rules.

Eight-digit HSN code requirement: registered persons must report specified chemicals' HSN on tax invoices, effective from December.
Requires registered persons to mention eight-digit HSN Codes in tax invoices for the enumerated chemical supplies by inserting a proviso into Notification No. 1152-F.T. (29.06.2017), accompanied by a table listing chemical names and their corresponding eight-digit HSN Codes, thereby imposing a mandatory invoice reporting obligation for those listed substances under rule 46 of the West Bengal GST Rules.

Waiver of penalty for failure to use QR-coded invoices, conditional on subsequent compliance with the QR invoice requirement.
Waiver of penalty is granted for registered persons who failed to issue invoices containing a Dynamic Quick Response (QR) code as required by the notification dated 30 March 2020, for the period from 1 December 2020 to 31 March 2021, provided the person complies with the QR invoice requirement from 1 April 2021; the waiver is exercised under statutory authority on the recommendation of the Council.