HSN code requirement: registered suppliers must include eight-digit HSN codes for specified chemical supplies on tax invoices.
The amendment inserts a proviso to rule 46 requiring that, for the classes of supply specified in the Table and with HSN Codes shown, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued under the Rules; the Table lists specific chemical names with corresponding HSN Codes or indicates "As applicable."

Penalty waiver for GST notification noncompliance subject to conditional compliance and a defined compliance period.
The State government conditionally waives penalty amounts for registered persons who failed to comply with Notification No. 14/2020 - State Tax during a defined interim period, provided those persons comply with the notification's provisions from the specified subsequent compliance date; the waiver is effected on council recommendation under the State GST statute.

HSN code digit requirement revised: larger taxpayers report more HSN digits; small taxpayers may omit digits for supplies to unregistered persons.
Prescribes the required number of digits of Harmonised System of Nomenclature (HSN) Code on tax invoices according to two aggregate turnover bands for the preceding financial year, replacing the prior table; effective as of the operative date. Additionally, it allows registered persons within the lower turnover band to omit the specified HSN digits when issuing tax invoices for supplies to unregistered persons, easing invoice content requirements for smaller taxpayers.

Late fee waiver for delayed GSTR-10 filings permits reduced penalty where return filed within specified relief window.
Waiver of late fee in excess of two hundred and fifty rupees is granted for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return between 22nd September, 2020 and 31st December, 2020; the waiver applies to the portion of the late fee payable under section 47 exceeding that amount and is notified to be effective from 21st September, 2020.

Late fee waiver for delayed GSTR-4 returns permits reduced penalties if returns filed within specified relief window.
Registered persons who did not furnish FORM GSTR-4 for quarters July 2017 to March 2019 may obtain waiver or reduction of late fee: late fee under section 47 is waived to the extent it exceeds two hundred and fifty rupees and fully waived where the state tax payable in the return is nil, provided the returns are furnished between 22 September 2020 and 31 October 2020.

Extension of time limits for compliance on goods sent on approval, allowing delayed actions to be completed by adjusted deadline.
The amendment inserts a proviso extending the time limit for completion or compliance of actions prescribed for goods sent or taken out of Jharkhand on approval for sale or return, where the original time limit fell between 20 March 2020 and 30 October 2020 and was not met; such time limits are extended up to 31 October 2020.

Extension of time limits for GST-related actions: deadlines within the pandemic suspension period extended to end of November.
Where any time limit for completion or compliance of any action by any authority, specified, prescribed or notified under the provision governing extensions, that fell during the period from March to November 2020 and was not met, the time for completion or compliance is extended up to the end of November 2020; this amendment modifies clause (i) of the principal notification and is effective from September 2020.

Extension of compliance date: deadline moved to 31st October 2020 with retrospective effect from 31st August.
Amendment substitutes the deadline in the first proviso of Notification No. 21/2019 State Tax by replacing "31st day of August, 2020" with "31st day of October, 2020" and declares the amendment to be effective from the 31st August, 2020, thereby giving the substitution retrospective effect to that date.

Commencement of provision appointed: Jharkhand GST Amendment provision deemed effective from 1 September 2020.
The Government, exercising powers under sub section (2) of section 1 of the Jharkhand GST (Amendment) Ordinance, 2019, appoints 1 September 2020 as the date on which the specified provision of the Amendment Ordinance shall come into force and declares the notification to be effective from that date.

Aadhaar authentication requirement for GST registration: authentication governs verification, physical inspection, or deemed approval.
Amendments require Aadhaar authentication for GST registration applications (except specified exclusions), make the application date the date of Aadhaar authentication or the earlier prescribed filing limit, and provide that failure to undergo or to opt for Aadhaar authentication triggers physical verification of the business premises (subject to substitute document verification with senior officer approval). The rules also modify timelines and permissive language for proper officer actions and create deemed approval where the officer does not act within the revised periods.

Tax eligibility threshold increased, and Special Economic Zone units included, altering applicability of State GST notification.
The amendment inserts a Special Economic Zone unit into the first paragraph of the principal notification and substitutes the earlier monetary limit with a higher monetary limit for purposes of the notification's applicability; the amendment is made under the Jharkhand GST Rules on the Council's recommendation and is deemed effective from the earlier specified date.

E invoice schema: mandatory standardized e invoice format with IRN generation and specified data fields for GST reporting.
The rules substitute FORM GST INV-1 with a prescribed e invoice schema (Version 1.1), effective 30 July 2020, establishing field-level cardinality and technical specifications for invoice reporting. The schema mandates an IRN generated by the Invoice Registration Portal as a condition of e invoice validity, and defines structured sections for Basic Details, Supplier and Recipient Information, Invoice Item Details (HSN, taxable value, GST components, cesses), Document Totals, E way Bill Details and optional metadata such as export and supporting documents.

Extension of compliance deadline under Jharkhand GST: notification postpones the proviso deadline and applies it retroactively.
The notification amends the principal notification by substituting the figures, letters and words in the first proviso of the third paragraph to extend the proviso deadline, and declares that this substitution shall be deemed effective from an earlier specified date, thereby giving the amended deadline retrospective effect.

Commencement of amendment: sections 2 and 12 of the MGST Second Amendment Act brought into force by state notification.
The Government, exercising powers under the Maharashtra Goods and Services Tax (Second Amendment) Act, 2020, by state notification appoints the date on which Sections 2 and 12 of that Amendment Act shall come into force under the Maharashtra Goods and Services Tax Act, 2017.

Anti-dumping duty on float glass extended for a further limited period pending completion of a continuation review.
Extension of anti-dumping duty on imports of Float Glass originating in or exported from the People's Republic of China is effected by amending the principal customs notification to substitute the earlier expiry date with a later date, thereby preserving the existing levy for a further limited period while a continuation review remains pending under the Customs Tariff framework and applicable anti-dumping rules.

Commencement of section 11 appointed under the amendment Act, establishing 18 May 2020 as the commencement date.
The State Government, invoking the amendment Act's commencement power, appoints 18th May, 2020 as the date on which section 11 of the Maharashtra Goods and Services Tax (Second Amendment) Act, 2020 shall come into force, by a State Tax notification issued under the Maharashtra Goods and Services Tax Act, 2017.

Substitution of year in state tax notification adjusts the operative period for specified entries, effective from October.
The Government amends Notification No. 12/2017-State Tax (Rate) by substituting the year specified against serial numbers 19A and 19B in the Table with the subsequent year, thereby modifying the period referenced for those entries. This substitution is effected by executive notification and is declared to be effective from the first day of October of the stated year.

Late fee waiver for delayed GSTR 4 returns: excess late fees waived and full waiver where state tax liability is nil.
Registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019 but furnish those returns between 22nd September 2020 and 31st October 2020 shall have the late fee under the Act waived to the extent it exceeds two hundred and fifty rupees, and fully waived where the total State tax payable in the return is nil.

Commencement of GST amendment provisions appointed; specified sections are excluded from coming into force under the notification.
Appoints a commencement date under sub section (2) of Section 1 of the Madhya Pradesh Goods and Services Tax (Second Amendment) Act, 2019. The State Government designates the 1st day of January, 2020 as the date on which Sections 2 to 21 of the Amendment Act shall come into force, excepting Section 2, Section 7, Section 10 and Sections 13 to 20; issued as a formal notification with departmental identification and official signatory.

Extension of refund-order timeline: orders under Section 54(7) extended to fifteen days after reply or June 30.
Where a notice for rejection of a refund claim has been issued and the period for passing the order under sub-section (5) read with sub-section (7) of Section 54 falls between 20 March 2020 and 29 June 2020, the time limit for issuance of that order is extended to fifteen days after receipt of the registered person's reply to the notice or to 30 June 2020, whichever is later.