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.

Information sharing for Direct Benefit Transfer: designation of an authorised official to identify eligible income-tax assessees for beneficiary transfers.
The Central Government designates the Secretary, Citizen Resources Information Department, Government of Haryana to receive and share information concerning income-tax assessees for identifying eligible beneficiaries for transfer of financial assistance through the Direct Benefit Transfer scheme, limiting the authorised role to information exchange necessary for beneficiary identification and linkage to the disbursal mechanism.

Exclusion of specified Dimethylacetamide from anti-dumping duty scope when used in spandex yarn manufacturing under prescribed technical specifications.
The Central Government inserts a Note excluding from the anti-dumping product scope any Dimethylacetamide (DMAC) intended for spandex yarn manufacturing that meets the prescribed technical specifications - including minimum purity, maximum alkalinity and acidity, maximum iron and water content, and maximum conductivity - as recommended in the designated authority's mid-term review.

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.

Tariff value fixation amended for specified imports, setting declared values for edible oils, metals, seeds and nuts.
The Central Board of Indirect Taxes & Customs, under the Customs Act authority, substitutes TABLE 1, TABLE 2 and TABLE 3 of Notification No. 36/2001 Customs (N.T.) to fix tariff values in US dollars for specified imports. The replacement tables prescribe per metric tonne values for edible oils, brass scrap, poppy seeds and areca nuts, and per weight unit declared values for specified categories of gold and silver, including explanatory exclusions and conditions linked to existing notification entries.

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.

Extension of e-way bill validity under GST notification; amendment effective from early December expands the validity period.
The notification amends the principal notification by substituting the specified late-November end dates for e way bill validity with later March dates, thereby extending the period of validity; the amendment is deemed to have come into force from the first day of December and is issued under the Central, Integrated and Union Territory GST enactments on Council recommendation.

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.