Quarterly GSTR-1 filing due dates prescribed for small taxpayers, with specified deadlines and retrospective effectiveness.
Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish outward supply details in FORM GSTR-1. The notification prescribes deadlines: October-December 2020 returns by 13th January, 2021 and January-March 2021 returns by 13th April, 2021, with the notification deemed effective from 15th October, 2020 and additional time limits to be notified in the Gazette.

E invoicing compliance: upload invoice particulars to obtain IRN via prescribed form or invoice will not be valid.
Registered persons who issued tax invoices other than in the prescribed manner during 1-31 October 2020 must obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date; failure to obtain the IRN within that period means the invoice will not be treated as a valid tax invoice.

Quick Response code embedding Invoice Reference Number enables electronic verification of tax invoices in place of physical copies.
The amendment requires a Quick Response code embedding the Invoice Reference Number (IRN) where invoices are issued under sub rule (4) of rule 48, and permits electronic production of that QR code for verification in lieu of a physical tax invoice; the Commissioner may, on Council recommendations and by notification, exempt persons or classes from issuing such invoices under sub rule (4) of rule 48 for specified periods subject to conditions.

Retrospective applicability period extended to preceding financial years; implementation date shifted to 1st December, effective from September.
Amendment to Notification No.14/2020 substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" and replaces "1st day of October" with "1st day of December"; issued under the sixth proviso to rule 46 of the Jharkhand GST Rules, 2017, and effective from 30th September, 2020.

Retrospective period for GST assessments expanded to include preceding financial years and exports allowed under GST framework
The notification substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" and inserts "or for exports" after "goods or services or both to a registered person", thereby widening the temporal scope and extending the notification's applicability to exports. The amendment is issued under sub-rule (4) of rule 48 of the GST Rules and takes effect from the stated effective date.

Satellite launch services exempted under Assam GST via insertion of entry 19C, effective from October 2020.
Amendment inserts schedule entry 19C (HS code 9965) to classify satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited as Nil-rated under the Assam GST notification, made under powers of the Assam Goods and Services Tax Act, 2017.

Extension of annual GST return filing deadline: FORM GSTR-9 due date pushed to end of February, with electronic filing mandated.
The Commissioner, exercising statutory powers read with the implementing rules and on Council recommendations, extends the time limit for furnishing the annual return in FORM GSTR-9 for financial year 2019-20 to 28 February 2021, requires electronic submission through the common portal, and declares the extension effective from 30 December 2020.

GSTR-1 filing deadline extended: monthly returns due by 11th, quarterly filers by 13th of succeeding month.
The Commissioner of State Tax extends the due date for furnishing details of outward supplies in FORM GSTR-1 to the eleventh day of the month succeeding each tax period, while registered persons required to file quarterly returns must furnish FORM GSTR-1 by the thirteenth day of the month succeeding the tax period; the notification supersedes earlier related notifications and takes effect from the first day of January, 2021.

Amendment to GST notification narrows eligible recipients to Union territory or local authority and removes conditions.
The notification amends the Table of a prior West Bengal GST rate notification by substituting phrases in specified items to restrict the "Description of Service" to "Union territory or a local authority" instead of broader public entities, and by omitting the corresponding entries in the Table column headed "Condition" for those items, thereby removing the prior conditional qualifications attached to those services.

Lock-in exemption permits reduction to achieve required public shareholding, subject to amended eligibility, compliance and disclosure conditions.
Regulation 112(b) now requires issuers with equity shares frequently traded for at least three years to have redressed at least ninety five per cent of investor complaints and to have complied with Listing Obligations and Disclosure Requirements for three years; temporary non compliance with board composition is deemed satisfied if cured at filing and disclosed. Promoter subscriptions above specified caps must be priced at the higher of regulation 164 price or the issue price. Regulation 115 proviso after clause (c) is omitted and regulation 167 is amended so lock in does not apply to the extent necessary to achieve required public shareholding.

Resolution plan disclosure required: detailed non commercial features, investor steps and quarterly reporting on MPS compliance.
Amendments mandate disclosure of specific non commercial details of resolution plans approved under the Insolvency Code, including pre and post net worth, assets post CIRP, continuing securities and material liabilities on assets, pre and post shareholding on full conversion, funds infused and creditors paid, additional liabilities and funding sources for incoming investors, investor impact metrics, names and backgrounds of new promoters or key managers, and a brief business strategy, plus proposed steps to achieve the MPS, quarterly status disclosures on MPS achievement, and any delisting plans approved in the resolution plan.

Investor commitment threshold exemption allows AIF investors to waive specified compliance requirements when high commitment and waiver furnished.
A new proviso to Regulation 20 provides that clauses (i) and (ii) shall not apply to an Alternative Investment Fund in which each investor, other than the Manager, Sponsor, employees or directors of the Alternative Investment Fund or employees or directors of the Manager, has committed to invest at or above the prescribed investor commitment threshold and has furnished a waiver in respect of compliance with those clauses, in the manner specified by the Board.

Lease compliance obligation imposes joint and several tax liability for change of land use and mandates contractual disclosure.
Amendment substitutes the figure 50 with 20 for serial number 41 and replaces the conditional entry to require that leased plots be used for the allotted industrial or financial purpose, be monitored and enforced by the State Government, and that any violation or change of land use makes the original lessor, original lessee and any subsequent lessee, buyer or owner jointly and severally liable for the state tax on the upfront long term lease amount with applicable interest and penalty; lease and sale agreements must record the exemption and obligate compliance. Effective from January first, 2020.

Quarterly return option permits eligible small taxpayers to file quarterly returns while paying tax monthly, with deemed options available.
Notification designates registered persons with aggregate turnover up to the specified threshold as eligible to furnish returns quarterly while paying tax monthly, subject to conditions: the preceding month's return must have been filed when opting and the option, once exercised, continues unless revised. A taxpayer whose turnover exceeds the threshold during a quarter loses eligibility for quarterly filing from the first month of the succeeding quarter. A deemed-option applies to certain taxpayers based on prior return behavior, with an electronic window to change the default option.

Special deposit procedure for tax liability allows quarterly filers to pre-deposit proportional tax in early months of the quarter.
Notification allows certain registered persons who opt for quarterly returns to make early deposits in the electronic cash ledger in the first and/or second month of a quarter, equal to a proportion of the tax liability shown in the relevant preceding return; exemptions apply where ledger balances are adequate or liability is nil, and eligibility requires furnishing the return for a complete preceding tax period.

Commencement of Section 7 of Punjab GST Amendment deemed effective from 10 November 2020 by gubernatorial notification.
The Governor, exercising powers under the Punjab Goods and Services Tax (Amendment) Act, 2020 and on the recommendation of the Council, notified that section 7 of the Amendment Act shall be deemed to have come into force on 10 November 2020; the Department of Excise and Taxation issued the notification dated 8 January 2021 to effect this commencement.

Annual return optional for 2019-20: amendment extends optional filing to small taxpayers under prescribed turnover threshold.
The State Government amends G.O.Ms No.13, Revenue (CT-II) Department, Dt. 25-02-2020 by substituting "financial years 2017-18 and 2018-19" with "financial years 2017-18, 2018-19 and 2019-20", thereby extending the prior provision that made annual returns optional to include 2019-20 for taxpayers meeting the prescribed turnover criterion.

Re-export of leased aircraft and engines conditioned on DGCA deregistration and export permission under IDERA.
The amendment governs the re-export of leased aircraft/helicopter and engines/auxiliary power units (APUs) repossessed by overseas lessors, requiring deregisration by DGCA at the request of the IDERA holder under the Cape Town Convention, or arising from termination/cancellation of the lease, and makes such exports subject to DGCA or Ministry of Civil Aviation permission.

State tax rate amendment updates year references in specified table entries, taking effect from October and amending the principal notification.
The notification amends the Table in the State Tax (Rate) notification by substituting the figure "2020" with "2021" in column (5) for entries against serial numbers 19A and 19B, and provides that the amendment shall take effect from the first day of October, 2020.

Zero tax treatment for satellite launch services, exempting ISRO, Antrix and NSIL supplies from state GST.
Amendment adds serial 19C to the State Tax (Rate) notification, prescribing a nil state GST rate for satellite launch services supplied by the specified national space entities, enacted under the Telangana Goods and Services Tax Act, 2017 on the Council's recommendation and deemed effective from an earlier specified date.