Penalty waiver for noncompliance of notification, conditioned on future compliance beginning April under Haryana GST law.
A waiver is granted of the penalty otherwise payable for noncompliance with the cited Haryana GST notification for a specified period, conditioned on the registered person complying with the notification's provisions from the commencement of the following compliance period; the waiver is exercised under the state's statutory power as the enabling authority.

Rescission of Notification: prior GST notification revoked in public interest, saved as to actions done before rescission.
The Commissioner of State Tax, exercising statutory rescission authority and acting on council recommendations, rescinds the earlier notification No.92/GST-2 dated 28th October, 2020 on public interest grounds, subject to a savings provision preserving acts done or omissions made before the rescission, under the Haryana Goods and Services Tax legislative and rule framework.

Extension of GSTR-1 filing deadline for monthly and quarterly filers with adjusted subsequent-month due dates.
The Commissioner of State Tax, empowered under the Haryana GST Act and Rules, extends the time limit for furnishing details of outward supplies in FORM GSTR-1 to a specified day of the month following each tax period for monthly filers, with a separate later due date for the class of persons filing quarterly returns; the notification supersedes earlier inconsistent notifications and takes effect prospectively from its commencement date.

Due date extension for anti profiteering compliances extended to end of March, effective from early December.
Amendment substitutes specified late November due dates in a prior finance department notification with end of March dates, extending the compliance deadlines for anti profiteering obligations; the notification is declared effective retrospectively from the first day of December, thereby advancing the commencement of the revised deadlines.

Extension of compliance deadlines under Meghalaya GST notification; deadlines moved and amendment effective from December.
Amendment under section 168A substitutes the dates in the proviso to clause (i) of Notification No. 35/2020, extending the prescribed deadlines by replacing the earlier November dates with later March dates; the amendment is effective retrospectively from 1st December, 2020.

Extension of GST notification deadlines extends the operative period of specified reliefs under state GST rules.
Amendment substitutes two terminal dates in the proviso to clause (i) of the first paragraph of an earlier State GST notification, extending the period of operation of that notification; the changes are made under the State GST Act read with the Integrated and Union Territory GST Acts on the recommendations of the GST Council and are deemed to be effective from a specified December 2020 commencement date.

HSN code requirement: registered persons must record eight-digit HSN codes for specified chemical supplies in tax invoices.
The amendment requires registered persons to mention eight-digit HSN codes in tax invoices for the classes of chemical supply and corresponding HSN codes listed in the Table; where the Table specifies "As applicable," the appropriate HSN classification must be applied. This requirement is introduced as a further proviso to rule 46 of the Mizoram GST Rules and is limited to the named chemical substances and their stated HSN entries.

Waiver of penalty for noncompliance with a state tax notification, conditional on subsequent compliance.
Waiver of penalty is granted to registered persons for non-compliance with a specified state tax notification for the identified covered period, conditional upon the person complying with that notification from the commencement of the subsequent compliance period; the waiver is an administrative relief limited to penalty amounts and issued under the state GST statute by the Taxation Department.

GST turnover threshold reduced under Himachal Pradesh SGST, changing applicability from a higher limit effective 1 January 2021.
The Governor, under sub rule (4) of Rule 48 of the Himachal Pradesh GST Rules, 2017, on the Council's recommendation, amends Notification No. 13/2020 - State Tax by substituting the words "five hundred crore rupees" with "one hundred crore rupees" in the first paragraph, effective from the 1st day of January, 2021.

Extension of time to furnish FORM GST ITC-04 for job-worker consignments granted with retroactive effect.
Extension of the time limit is granted for furnishing the declaration in FORM GST ITC-04 for goods dispatched to or received from a job worker for the period July 2020 to September 2020, permitting submission until 30th November 2020; the extension is issued under Section 168 of the Himachal Pradesh GST Act, 2017 and sub rule (3) of rule 45 of the Himachal Pradesh GST Rules, 2017, and is effective from 25th October 2020.

Rescission of notification rescinds earlier GST notification while preserving acts done or omitted before rescission.
The Governor, on the Council's recommendation and in the public interest, rescinds an earlier State GST notification issued in late 2020 under the Himachal Pradesh GST statutory framework and rules, with a saving clause preserving actions done or omissions before the rescission.

Special deposit procedure for GST payments allows eligible registered persons to pre-fund electronic cash ledgers to meet monthly liabilities.
Notification enables registered persons opted for quarterly returns to satisfy monthly payment obligations by depositing into the electronic cash ledger a proportion of tax liability computed from the preceding quarter's return (or last month of the immediately preceding quarter where monthly returns are filed). Deposits are not required where the electronic cash or credit ledger balance suffices for the month's or cumulative months' liability or where there is nil liability. Eligibility requires filing the return for a complete preceding tax period. The notification also specifies an effective commencement date.

Return frequency option: eligible registered persons may file quarterly returns while paying tax monthly under the proviso to Section 39.
Notification allows registered persons (excluding Integrated Act taxpayers) with aggregate turnover up to five crore who opt for quarterly filing to furnish returns quarterly and pay tax monthly, provided the preceding month's return due at the time of option has been filed; the option continues unless revised and ceases if turnover exceeds the threshold during a quarter, effective from January 2021, with a deemed-option mechanism based on prior GSTR-1 filing and a limited electronic window to change the default option.

Extension of compliance deadlines: state GST notification amends cutoff dates and deems earlier commencement.
The Government amends a prior state tax notification by substituting the dates specified in the proviso to clause (i) - replacing the earlier date in clause (iii) with a later date and likewise substituting the earlier date in clause (iv) with a later date - on the recommendation of the Council under powers conferred by the GST statutes. The notification is declared to be deemed in force from the first day of December, 2020.

Extension of GSTR-1 due date: deadline moved to the month following each tax period, with extended time for quarterly filers.
The notification extends the time limit for furnishing details of outward supplies in FORM GSTR-1 under the Himachal Pradesh GST Rules until the eleventh day of the month succeeding each tax period, while the class of registered persons filing quarterly returns shall have their time limit extended until the thirteenth day of the month succeeding the tax period; the measure supersedes earlier state notifications and comes into force from the first day of January, 2021.

Commencement of Section 7: Himachal Pradesh GST Amendment Act provisions appointed to commence on 10 November 2020.
The Governor, under sub-section (2) of Section 2 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2019, appointed the 10th day of November, 2020 as the date on which the provisions of Section 7 of the Amendment Act shall come into force by a State Tax Department notification dated 14th December 2020.

GST threshold reduction: state SGST notification lowers turnover threshold under earlier rule, effective January 1, 2021.
Amendment issued under the statutory rule making power substitutes the prior monetary threshold phrase in the first paragraph of notification No. S.O. 110 (dated 6 May 2020) with a lower monetary threshold phrase, with the substitution taking effect from 1 January 2021, and is promulgated by the Governor on Council recommendations and recorded under a departmental file reference.

Special deposit procedure: registered quarterly filers must deposit a portion of tax liability into their electronic cash ledger before month end.
Notification permits specified registered persons who opt for quarterly returns to follow a special procedure requiring an advance deposit into the electronic cash ledger in the first and/or second month of a quarter equal to a portion of tax liability computed from the preceding quarter's return (or last month of the immediately preceding quarter for monthly filers). No deposit is required where electronic cash or credit ledger balances are adequate or where there is nil liability. Eligibility requires furnishing the return for a complete preceding tax period.

Quarterly return option: eligible small taxpayers may file quarterly but must pay tax monthly under specified conditions.
Notification allows registered persons below the specified aggregate turnover threshold who opt under rule 61A to furnish returns quarterly and pay tax monthly from January 2021, subject to conditions: the preceding month's return must be filed when exercising the option; the option survives for future periods unless revised; crossing the turnover threshold in a quarter disqualifies quarterly filing from the succeeding quarter. Deemed options for certain classes based on October 2020 filings are specified, and an electronic portal window is provided to change the default option within prescribed dates.

Quarterly GST returns introduce IFF reporting, monthly input tax credit statements, and tax-deposit obligations for eligible taxpayers.
The amendments operationalise quarterly GST return filing, the Invoice Furnishing Facility, and the monthly auto-drafted input tax credit statement in FORM GSTR-2B. Quarterly filers may report specified business-to-business supplies and related debit or credit notes for the first two months through the IFF, without repeating them in quarterly FORM GSTR-1. FORM GSTR-2B classifies credit as available, requiring reversal, or unavailable, and recipients must reconcile it with their records, avoid duplicate claims, reverse credit where necessary, and pay reverse-charge tax. Eligible quarterly filers must make monthly tax deposits for the first two months through FORM GST PMT-06.