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.

Common Adjudicating Authority appointment centralises adjudication by transferring powers for specified customs show cause notices.
The Principal Director General, Revenue Intelligence appoints specific officers as Common Adjudicating Authority to exercise the powers and discharge duties of the originally named adjudicating authorities in respect of the listed show cause notices, centralising adjudication for the named noticees by transferring adjudicatory responsibility to the appointed officers as set out in the Table.

Common Adjudicating Authority appointment reallocates adjudicatory responsibility for specified customs show cause notices to designated officers.
Appointment of a Common Adjudicating Authority by the Principal Director General, Revenue Intelligence to exercise and discharge adjudicatory powers in respect of specified show cause notices; the notification lists each noticee and notice reference, the originally empowered adjudicating officer and the officer now appointed to act as the common adjudicating authority, effecting an administrative reallocation of adjudicatory responsibility within the customs framework.

Notification amendment changes designated customs authority for specified table entries, assigning the Export Commissioner at Ballard Estate.
Amendment to Notification No. 26/2016-Customs (N.T.) substitutes, for serial numbers 32 and 35 in the Table, the entry in column 5 with The Principal Commissioner/Commissioner of Customs, Export, New Custom House, Ballard Estate, Mumbai, thereby designating that office as the proper officer for those entries.

Common adjudicating authority appointed to adjudicate the specified show cause notice under the Customs Act.
Appointment of a Common Adjudicating Authority by the Principal Director General, Revenue Intelligence under clause (a) of section 152 of the Customs Act, 1962 to adjudicate a specified show cause notice issued to M/s. The Goela Engineering & Woollen Works, identifying the notice by file number and date and naming the officer who will exercise the powers and duties of the originally designated adjudicating authority, with a subsequent substitution noted.

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.

Commencement of section 7 of Bihar GST Amendment appointed, effective 10 November 2020 by gubernatorial notification.
The Governor, under clause (b) of sub section (2) of section 1 of the Bihar GST (Amendment) Act, 2019, appoints the 10th day of November, 2020 as the date on which the provisions of section 7 of that Act shall come into force, by notification recorded as S.O. 192 dated 11th December 2020.

E-invoicing threshold lowered under Uttarakhand GST rules by substituting the turnover limit from five hundred crore to one hundred crore.
Threshold for applicability of the prescribed invoice mechanism under the Uttarakhand Goods and Services Tax Rules was amended by substituting the turnover limit of five hundred crore rupees with one hundred crore rupees, with effect from 1 January 2021. The amendment was made by revising the earlier notification governing this requirement, thereby lowering the turnover threshold for covered taxpayers from the specified date.

Quarterly GST return filers face a special tax payment procedure using electronic cash ledger deposits and eligibility conditions.
Special procedure is prescribed for quarterly return filers under section 39 of the Uttarakhand Goods and Services Tax Act, 2017, allowing tax payment in the first month or first two months of a quarter through deposit in the electronic cash ledger linked to the tax paid in the preceding quarter or, where applicable, the last month of the preceding quarter. The deposit is dispensed with where the relevant ledger balances are sufficient or where there is nil tax liability. Eligibility requires furnishing a return for a complete tax period preceding the relevant month.

Quarterly GST return option applies to eligible taxpayers with turnover limits, deemed choices, and portal-based revision rules.
Registered persons with aggregate turnover up to five crore rupees in the preceding financial year may furnish returns quarterly from January 2021, subject to the prescribed conditions that the preceding month's return has been furnished and the selected option continues unless revised. If aggregate turnover crosses five crore rupees during a quarter, quarterly return filing ceases from the first month of the succeeding quarter. Certain registered persons are also given a deemed option based on October 2020 filing and may change the default option electronically within the specified period.

GST return filing framework updated with new outward supply reporting, auto-drafted input tax credit statements, and quarterly return options.
The Uttarakhand Goods and Services Tax (Thirteenth Amendment) Rules, 2020 revise the GST compliance framework for outward supply reporting, inward supply disclosure, quarterly return filing, and input tax credit statementing. The amendments substitute rule 59 to govern FORM GSTR-1 and the invoice furnishing facility, substitute rule 60 to make supplier, non-resident, ISD, TDS, TCS, and import data available through the common portal, and introduce FORM GSTR-2B as an auto-drafted monthly input tax credit statement. The rules further amend rule 61, insert rule 61A for opting for quarterly returns, modify rule 62, and update FORM GSTR-1 instructions on HSN digits.

Commencement of amendment provision under Uttarakhand GST law fixed from 10 November 2020.
Appoints 10 November 2020 as the date on which Section 8 of the Uttarakhand Goods and Services Tax (Amendment) Act, 2019 comes into force. The notification operates only to bring the specified amendment provision into effect under the Uttarakhand GST framework.

Land Customs Stations expansion updates border haats and river and rail routes to enhance specified cross border connectivity.
Amendment designates additional Land Customs Stations and prescribes specific cross border routes: adds Bholaganj, Nalikata and Ryngku to provisos; inserts Bholaganj and Ryngku Border Haats with boundary pillar coordinates linking to Bangladesh; substitutes river route entries for Dhulian under the Protocol on Inland Water Transit and Trade; inserts Nalikata (Border Haat), Kolaghat, Jogighopa and Badarpur as river routes connecting to Bangladesh; and adds the rail route connecting Jayanagar in India to Kurtha in Nepal.

Waiver of penalty for specified noncompliance permitted, conditioned on subsequent compliance with the original notification.
The Lieutenant Governor, on the Council's recommendation, waives the amount of penalty payable under the Act for non compliance with the Commercial Taxes Secretariat notification (G.O. Ms. No. 10, dated 1 April 2020) for the period 1 December 2020 to 31 March 2021, provided the registered person complies with that notification from 1 April 2021.