Threshold reduction for GST registration: state lowers high turnover threshold, operative from early January and deemed earlier.
Amendment substitutes the previously specified higher turnover threshold with a lower threshold in the first paragraph of Notification No. 13/2020 - State Tax, making the substitution effective from the first day of January, 2021, and deeming the notification to have been effective from the 10th November, 2020.

Extension of due date for FORM ITC-04 extends filing deadline for job-worker declarations for the specified quarter.
The time limit for furnishing FORM GST ITC-04 for goods dispatched to, or received from, a job worker during July-September 2020 is extended until the 30th day of November, 2020. The extension is issued under the statutory procedural authority and is deemed effective from 25th October, 2020, thereby providing an extended compliance period for job-worker declarations for that quarter.

Rescission of prior notification made effective retrospectively and preserving actions taken before rescission on public interest recommendation.
Withdraws a prior state GST notification in the public interest on Council recommendation, rescinding it while preserving acts or omissions done before rescission and declaring the rescission effective retrospectively from the earlier specified date.

Rescission of notification restores prior tax position, deemed effective from an earlier operative date for administrative purposes.
The Commissioner, exercising statutory GST powers on council recommendation, rescinds the earlier State Tax notification No. 76/2020 while preserving actions done or omitted before rescission; the rescission is declared to be deemed effective from an earlier operative date, and a savings provision maintains the legal effect of prior acts.

Special GST deposit procedure allows provisional electronic ledger deposits to cover interim quarterly tax obligations.
Notification permits registered persons who file quarterly returns to follow a special procedure by making a deposit into the electronic cash ledger in the first and/or second month of a quarter, calculated by reference to the tax debited in the preceding quarter's return (or last month of the preceding quarter if returns were monthly). The procedure requires prior filing for a complete tax period and is not applicable where electronic cash or credit ledger balances suffice or where there is nil liability.

Quarterly return option allowed for eligible small taxpayers who opt, with monthly tax payment and conditions.
Notification permits registered persons below a specified aggregate turnover who have opted for quarterly returns to continue quarterly filing while paying tax monthly, subject to filing the preceding month's return as due and continuation of the option unless revised. Crossing the turnover ceiling in a quarter disqualifies a person from quarterly filing from the first month of the next quarter. The notification also deems an option for certain taxpayers based on past return frequency, allows electronic change of that option on the common portal within a specified window, and specifies an effective retrospective commencement date.

Extension of GSTR-1 filing deadline: outward supplies returns now due in the month succeeding the tax period.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1: for each tax period, filing is moved to the eleventh day of the month succeeding the tax period, while registered persons required to furnish quarterly returns have their GSTR-1 deadline moved to the thirteenth day of the month succeeding the tax period. The notification supersedes earlier related notifications and is effective from the first day of January, 2021.

GSTR-1 filing deadline extension sets separate monthly and quarterly outward-supply reporting due dates under the GST return framework.
The time limit for furnishing details of outward supplies in FORM GSTR-1 is extended to the eleventh day of the month succeeding each tax period for monthly filers. Registered persons required to furnish quarterly returns may furnish FORM GSTR-1 up to the thirteenth day of the month succeeding the relevant tax period. The revised timelines operate from 1 January 2021 and supersede earlier specified notifications without affecting prior actions or omissions.

Invoice Furnishing Facility enables monthly supplier data to feed an auto-drafted ITC statement guiding input tax credit in returns.
Rules require suppliers to furnish outward supply details in FORM GSTR-1 or via an Invoice Furnishing Facility (IFF) for the first two months of a quarter; supplier filings and import data are auto-populated into Part A-D of FORM GSTR-2A and into a monthly auto-drafted FORM GSTR-2B. FORM GSTR-2B is a static monthly ITC statement aggregating supplier GSTR-1, GSTR-5, GSTR-6 and ICEGATE data, indicating credit that may be availed or must be reversed and guiding taxpayers to reconcile and claim ITC in FORM GSTR-3B.

Commencement of Section 7: amendment provisions brought into force and deemed effective from the appointed earlier date.
The government appoints an earlier date as the date on which the amendment provision shall come into force and declares the notification to be deemed effective from that appointed date, exercising powers conferred by the enabling clause of the amendment ordinance and formalising commencement by official notification.

Extension of GST notification deadline: the notification's compliance deadline is moved later and deemed effective retrospectively.
The amendment replaces the previously specified deadline in Notification No. 41/2020 with a later deadline, made under the Commissioner's power read with the relevant GST rules, and declares the substitution to be effective retrospectively from an earlier specified date, thereby altering the operative compliance timeline of the principal state GST notification.

Return filing extension for small taxpayers in specified states requires electronic submission of GSTR-3B by stipulated portal deadline.
Extension of the electronic filing deadline is provided for taxpayers below an aggregate turnover threshold in specified States and Union Territories, permitting submission of the return in FORM GSTR-3B through the common portal on an extended date; the amendment is made under the Delhi GST Act and Rules and is deemed to be effective retrospectively from an earlier date.

Tariff value fixation for specified imports updates unit based import valuation and applicability for customs administration.
The Board amends the principal customs notification by substituting Tables 1-3 to fix unit based tariff values for specified imports: edible oils (including various palm oil and crude soybean oil types), brass scrap, poppy seeds, areca nuts, and specified forms of gold and silver, with entries distinguishing forms, applicability and explanatory scope for valuation and customs administration.

GST registration verification and credit restrictions tightened through biometric checks, suspension controls, and electronic credit ledger limits.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 to introduce biometric Aadhaar-based registration verification, revised processing timelines, and physical verification in specified cases. The amendment expands grounds relevant to cancellation, adds a suspension mechanism for registration where discrepancies or anomalies appear in returns or supply data, bars refunds during suspension, and aligns the cancellation procedure with that mechanism. It also tightens filing controls, introduces a limitation on use of electronic credit ledger under rule 86B, extends the e-way bill distance limit, and inserts Form GST REG-31 for suspension and cancellation notices.

Dynamic QR code requirement mandates B2C invoices from high turnover registered persons include dynamic QR codes; digital display cross reference suffices.
Notification prescribes that a B2C invoice issued by a registered person with turnover above the large taxpayer threshold to an unregistered person shall have a Dynamic Quick Response (QR) code; where the Dynamic QR code is made available through a digital display and the invoice contains a cross reference to the payment using that code, the invoice shall be deemed to have a QR code. The notification supersedes an earlier notification and takes effect from the stated commencement date.

Return compliance: taxpayers filing GSTR-3B exempted from furnishing GSTR-1 or CMP 08 for the 2019-20 financial year.
Taxpayers who furnished returns in FORM GSTR-3B for tax periods in the 2019-20 financial year, instead of furnishing statements of self-assessed tax in FORM GST CMP-08, are not required to furnish either the outward supplies statement in FORM GSTR-1 or the CMP-08 statement for all tax periods of that financial year; the amendment takes effect retrospectively from 21 March 2020.

De-notification of SEZ land reduces SEZ area after statutory approvals and satisfies SEZ Act procedural requirements.
Central Government de-notifies 00.4788 hectares within the Perungalathur IT SEZ at the instance of the applicant, consequent upon State Government approval and the Development Commissioner's recommendation, and having satisfied statutory prerequisites under the SEZ legislative and rule framework; the de-notified parcels are identified by specific survey numbers and their individual areas, producing a resultant SEZ area of 10.1368 hectares.

Invoice preparation requirement: registered persons above specified turnover must prepare prescribed invoices and documents for supplies to registered persons.
The notification classifies registered persons (excluding those in specified sub rules of rule 54) with an aggregate turnover exceeding one hundred crore rupees as required to prepare invoice and other prescribed documents for supplies of goods or services to a registered person under sub rule (4) of rule 48 of the Punjab GST Rules, 2017, and supersedes the earlier notification, with effect deemed from 1 October 2020.

GST registration obligations for corporate debtors require new registration and special input tax credit rules during insolvency proceedings.
IRP/RP managing corporate debtors are to be treated as a distinct person and must obtain new GST registration in each jurisdiction within thirty days of appointment; they must file a first return for the interim period, may claim input tax credit on invoices received since appointment but bearing the erstwhile GSTIN subject to Chapter V except specified provisos, suppliers may claim credit for the interim period similarly, and cash ledger deposits made by the IRP/RP in the existing registration during the interim are available for refund to the erstwhile registration.

Aadhaar authentication service authorised under PMLA following compliance with privacy and security standards enabling regulated UIDAI verification.
The Central Government, satisfied that a reporting entity complies with Aadhaar Act privacy and security standards and after consultation with UIDAI and the Reserve Bank, notifies that entity to undertake Aadhaar authentication services under section 11A of the Prevention of Money laundering Act, integrating UIDAI authentication into AML reporting entity functions.