HSN Code requirement: specified chemical supplies must show eight-digit HSN codes on tax invoices, tightening invoice detail obligations.
The Commissioner inserted a proviso requiring registered persons to mention eight digits of the HSN Code in tax invoices for supplies listed in the Table, where the class of supply and corresponding HSN Code are specified; the Table enumerates chemical substances with their HSN Codes, with some entries marked "As applicable."

GST return deadlines require electronic submission of FORM GSTR-3B by monthly due dates, extended for small taxpayers.
The Commissioner mandates electronic furnishing of FORM GSTR-3B via the common portal for October 2020 to March 2021 by the twentieth day of the succeeding month, with taxpayers having aggregate turnover up to five crore rupees permitted to file by the twenty fourth day. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts must be debited from the electronic cash ledger, not later than the applicable filing due date. The notification is effective from 15th October, 2020.

Penalty waiver for noncompliance of state notification; relief granted conditional on future compliance from the specified commencement date.
Waiver of penalty is granted for failure to comply with a specified state finance department notification, by exercise of statutory power, provided the affected person complies with that notification from the commencement date specified in the waiver, making the relief conditional on future conformity and limited to the penalty component recoverable under the statute.

E-invoicing threshold revised under Uttar Pradesh GST rules, lowering the notified turnover limit for compliance.
The notification amends the earlier Uttar Pradesh Goods and Services Tax notification by substituting the turnover threshold of five hundred crore rupees with one hundred crore rupees in the first paragraph, effective from 1 January 2021. It is deemed to have come into force from 10 November 2020, thereby revising the operative threshold for the notified e-invoicing requirement under rule 48(4).

Quarterly GST return option notified for eligible registered persons, with monthly tax payment and turnover-based conditions.
Registered persons under the Uttar Pradesh Goods and Services Tax regime, other than persons covered by section 14 of the Integrated Goods and Services Tax Act, having aggregate turnover of up to five crore rupees in the preceding financial year and having opted to furnish returns quarterly under rule 61A, are notified as a class required to furnish returns every quarter from January 2021 onwards while paying tax monthly in accordance with section 39. The quarterly option is subject to the condition that the return for the preceding month, due on the date of exercising the option, has already been furnished, and once the option is exercised it continues for future tax periods unless revised.

Quarterly GST payment procedure allows registered persons to deposit tax based on prior liability in the electronic cash ledger.
Registered persons opting to furnish quarterly returns may follow a special procedure for payment of tax for the first or second month of a quarter by depositing in the electronic cash ledger an amount equivalent to thirty-five per cent of the tax liability paid in the preceding quarter. No deposit is required where the available cash or credit ledger balance is sufficient, or where there is nil tax liability. The procedure is available only after furnishing the return for a complete preceding tax period.

Commencement of GST amendment provisions with retrospective effect from 10 November 2020
Appoints 10 November 2020 as the commencement date for section 7 of the Uttar Pradesh Goods and Services (Amendment) Act, 2020. The notification is deemed to have come into force with effect from that date, giving retrospective operation to the specified commencement.

GST notification amendment extends the specified time limit under the Uttar Pradesh tax framework.
The Uttar Pradesh GST notification amends the earlier notification issued under Section 148 of the Uttar Pradesh GST Act, 2017 by substituting the date in the first proviso to the third paragraph. The reference to 31 August 2020 is replaced with 31 October 2020, thereby extending the specified time limit under the notification. The amending notification is stated to be deemed to have come into force with effect from 31 August 2020.

HSN Code requirement: Registered persons must include eight-digit HSN codes for specified chemical supplies in tax invoices.
Registered persons must mention eight digits of HSN Codes in tax invoices for the classes of supply specified in the Table, which lists particular chemical substances with their HSN Codes or notes them as applicable; the requirement is made under the first proviso to rule 46 of the Kerala Goods and Services Tax Rules and applies to invoice issuance for the enumerated chemicals.

Rescission of notification: administrative withdrawal of a prior GST notification while preserving prior actions and omissions.
The Commissioner of State Tax, exercising powers under the Kerala State Goods and Services Tax Act and relevant rules, rescinds Notification No. 10/2020 State Tax dated 27th October, 2020 on Council recommendations as necessary in the public interest, without affecting things done or omitted before such rescission.

SEZ membership updated by substituting two member entries to appoint new industry representatives on the zone's governing council.
Amendment to the Visakhapatnam Special Economic Zone Authority substitutes the entries at Sl. Nos. 5 and 6 of notification S.O. 2060(E) by replacing the previously listed members with newly named industry representatives and their affiliations, pursuant to powers conferred by Section 31(1) read with Section 31(5) of the Special Economic Zones Act, 2005; ministerial notification and administrative file reference are provided.

Foreign investment limits in defence revised to allow higher automatic clearance with government approval beyond set thresholds.
A new proviso exempts a Multilateral Bank or Fund, of which India is a member, from being treated as an entity of any particular country or as having a country as beneficial owner of its investments in India. The Defence sector entry in Schedule 1 is replaced to permit full sectoral caps with foreign investment allowed under the automatic route up to a specified threshold and requiring Government route approval beyond that threshold for access to modern technology or other recorded reasons, subject to licensing, inter-ministerial consultation, security clearances, investee capability requirements, and national security review.

Special deposit obligation: quarterly filers must deposit a prescribed portion of prior tax liability in early quarter months.
Notification prescribes a special deposit procedure allowing certain registered persons who opt for quarterly returns to discharge tax due in the first and/or second month of a quarter by depositing in the electronic cash ledger a prescribed portion of tax liability based on the preceding quarter's return (or the last month of the immediately preceding quarter where applicable), subject to exemptions where ledger balances are adequate or liability is nil and conditional on furnishing the return for a complete prior tax period.

Quarterly return option available to registered persons below turnover threshold, requiring monthly tax payment and electronic opt-in change window.
Notification appoints registered persons below the aggregate turnover threshold who opt for quarterly returns to file quarterly from January 2021 while paying tax monthly; eligibility requires that the preceding month's return was filed and the opted choice continues unless revised. Crossing the turnover threshold during a quarter disqualifies quarterly filing from the first month of the next quarter. Registrants who filed the prescribed return for October 2020 by the stated date are deemed to have selected the monthly or quarterly option per the Table, and may change this default electronically within the announced window.

Invoice Furnishing Facility requirement streamlines interim outward supply reporting and feeds an auto-drafted ITC statement for reconciliation.
Registered persons must furnish outward supply details in FORM GSTR-1 monthly or quarterly via the common portal; quarterly filers may report first and second month supplies through the Invoice Furnishing Facility (IFF), and IFF-submitted details are excluded from the quarter's FORM GSTR-1. Supplier filings and import data will feed Parts A-D of FORM GSTR-2A, and a new auto-drafted monthly ITC statement, FORM GSTR-2B, will summarise ITC available and reversals for reconciliation in FORM GSTR-3B.

Commencement of Section 7 notified to take effect pursuant to the Haryana Goods and Services Tax (Amendment) Act.
Section 7 of the Haryana Goods and Services Tax (Amendment) Act, 2019 is appointed to commence on the 10th day of November, 2020, by exercise of the executive power under sub section (2) of section 1 of the Amendment Act; the notification dated 8th December, 2020 by the Excise and Taxation Department of Haryana declares when the provision shall come into force.

E-invoicing threshold reduced, expanding mandatory e-invoicing coverage from January for taxpayers with higher turnover.
Amendment substitutes the monetary threshold for mandatory e-invoicing in the Haryana GST notification, replacing five hundred crore rupees with one hundred crore rupees, effected under the Haryana GST Rules with authority from sub-rule (4) of rule 48, and taking effect from 1 January 2021, thereby expanding the class of taxpayers required to issue e-invoices.

Penalty waiver for GST notification non compliance granted, conditional on registered persons commencing compliance in the subsequent period.
The Government waives penalty amounts payable by any registered person for non-compliance with the specified GST notification during the announced relief period, provided that the person complies with the notification from the commencement of the subsequent compliance period; the waiver is issued under the statutory power conferred by the GST Act and applies to penalties otherwise payable under the penal provision for registered persons.

Aadhaar authentication in GST registration triggers verification requirements, revised processing timelines, deemed approval, and a standardised e-invoice format.
Telangana GST registration procedures integrate Aadhaar authentication, physical verification and revised deemed-approval periods. Applicants who fail Aadhaar authentication or do not opt for it generally require physical verification of their place of business, subject to document verification authorised with recorded reasons and approval. Registration is deemed approved if the proper officer takes no action within the prescribed period. FORM GST INV-01 is replaced by e-invoice Scheme Version 1.1, requiring core invoice, supplier, recipient, item and tax-total details while permitting specified reference, payment, delivery and additional information.

Waiver of penalty for QR code non-compliance granted, subject to a mandatory subsequent compliance condition reinstating liability if unmet.
Waiver of penalty is granted for non-compliance with the QR Code notification for registered persons, relieving penalty amounts for the period from the first day of December, 2020 to the thirty-first day of March, 2021, on the condition that those persons comply with the QR Code notification from the first day of April, 2021; the notification takes effect from the twenty-ninth day of November, 2020.