Time limit extension for GST compliance prolongs statutory deadlines and e way bill validity due to pandemic disruption.
Where a statutory time limit for any action under the Madhya Pradesh GST Act fell between 20 March 2020 and 29 June 2020 and remained unfulfilled, the time for completion or compliance is extended to 30 June 2020, covering proceedings, orders, notices and filings; specified provisions and rules are excluded from this extension. E way bills whose validity expired between 20 March 2020 and 15 April 2020 are deemed valid until 30 April 2020. The notification is effective from 20 March 2020.

Late fee waiver for delayed GSTR-10 filings permits reduced liability for registered persons filing within specified window.
The government waives the portion of late fee exceeding two hundred and fifty rupees for registered persons who did not furnish FORM GSTR-10 by the due date but file the return between 22 September 2020 and 31 December 2020; the waiver is exercised under statutory powers and is declared effective from 21 September 2020.

Commencement of Section 10 of the Madhya Pradesh GST Amendment: provision appointed operative from the designated commencement date.
State notification exercises the sub section (2) power of the Madhya Pradesh GST (Second Amendment) Act, 2019 to appoint a specific commencement date in September 2020 for the provisions of Section 10, thereby bringing that amendment provision into force by formal notification issued in December 2020.

Commencement of Section 13 under GST amendment appointed to come into force from the specified commencement date.
The State Government, exercising powers under the Madhya Pradesh Goods and Services Tax (Second Amendment) Act, 2019, appoints 1st September 2019 as the date on which the provisions of Sections 13 of that Act shall come into force, by formal notification issued by the Commercial Tax Department.

Anti profiteering screening committee reconstitution establishes specified central and state tax officers as members and confers authority under GST rules.
Reconstitution of the Anti Profiteering Screening Committee is effected under Sub Rule (2) of Rule 123 of the Delhi GST Rules, 2017. The Committee comprises an Additional/Joint Commissioner, CGST & CX (Delhi Audit I) nominated by the Principal Chief Commissioner, Delhi Zone, and a Special Commissioner (Law & Judicial), GST nominated by the Commissioner State Tax. The Lieutenant Governor issues the departmental notification through the Finance (Revenue I) Department to formalise membership and nomination procedures.

Currency export and import restrictions may be imposed case by case in public interest, with necessary conditions prescribed.
Reserve Bank power to restrict currency export or import is inserted into the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015. In the public interest and after consultation with the Central Government, the Reserve Bank may restrict, case by case, the amount of Indian currency notes and/or foreign currency that a person may bring into or take outside India. It may prescribe necessary conditions for those restrictions, notwithstanding other provisions of the regulations.

E-invoice QR code requirements permit electronic production of embedded invoice references instead of physical tax invoices for verification.
Tripura State GST Rules require tax invoices issued under the prescribed e-invoice procedure to carry a QR code containing an embedded Invoice Reference Number. The Commissioner may notify time-bound exemptions for specified registered persons or classes from that procedure, subject to conditions and restrictions. For verification, an electronically produced QR code with the embedded Invoice Reference Number may be accepted instead of the physical tax invoice.

Anti-dumping duty revocation removes levy on Nylon Tyre Cord Fabric imports from China, rescinding the prior notification.
The government revokes the anti-dumping duty on Nylon Tyre Cord Fabric originating in or exported from China and rescinds Notification No. 30/2015-Customs (ADD), while preserving effects of actions taken or omitted before the rescission under the authority of the Customs Tariff Act.

Anti-dumping duty continuation on cold-rolled stainless steel imports extended until 31 January 2021 pending statutory review
The Central Government amends the specified anti dumping notifications by inserting a paragraph stating that, notwithstanding earlier provisions, the anti dumping duty imposed under those notifications shall remain in force up to and inclusive of 31 January 2021, unless revoked, superseded or amended earlier.

HSN code requirement: registered suppliers must include eight-digit HSN in invoices for specified chemical supplies.
Registered persons must mention eight digits of the HSN code in tax invoices for the specified chemical supplies listed in the Table; the amendment inserts a proviso after the first proviso to the invoicing rule, pairing each chemical name with its corresponding HSN code or an "as applicable" notation, thereby creating a targeted invoice disclosure obligation for those listed items.

Eight-digit HSN invoice reporting becomes mandatory for registered persons supplying specified chemical substances and chemical products.
Tax-invoice reporting under the Telangana Goods and Services Tax Rules, 2017 requires registered persons supplying specified chemicals to state the applicable eight-digit HSN code on invoices. The specified class covers 49 listed chemical substances and products, including organophosphorus compounds, phosphonates, phosphites, chlorides, cyanide-related chemicals, phosphorus compounds, sulfur chlorides, and certain ethanolamines. The obligation applies with effect from 1 December 2020.

Exchange rate determination: conversion rates for specified foreign currencies for imports and exports under Customs Act.
Determination of conversion rates for specified foreign currencies into Indian rupees for customs valuation purposes, superseding the prior notification and prescribing separate rupee equivalents for imported and exported goods in Schedule I and Schedule II; these rates are to be used by customs authorities and stakeholders to calculate duty and assess export values from the operative date stated.

GST exemption for satellite launch services now provides nil state tax for launches by designated national space entities.
The State Government amended the Tripura State GST rate notification by inserting a new entry exempting satellite launch services supplied by authorized national space entities, prescribing a nil State GST rate for those services and making the amendment operative from the stated effective date.

Waiver of penalty for specified GST non-compliance, conditional on compliance from April and effective retrospectively.
The Governor, under delegated power conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, waives penalties payable by any registered person for non-compliance with the specified Commercial Taxes and Registration Department Notification for the period 1 December 2020 to 31 March 2021, provided the person complies with that departmental notification from 1 April 2021; the notification is deemed to have come into force on 29 November 2020.

HSN code disclosure: registered suppliers must include eight-digit HSN codes on tax invoices for specified chemical supplies.
Registered persons must mention eight-digit HSN codes in tax invoices for supplies whose class and HSN are specified in the Table appended to the proviso inserted under the first proviso to rule 46 of the State GST Rules; the Table lists specific chemical substances and mixtures paired with the HSN codes, with some entries qualified as "as applicable."

Penalty waiver for GST noncompliance where registrants resume required notification compliance by the specified prospective date.
The State Government waives penalties otherwise payable for non compliance with the department's notification of 30 March 2020 for the specified past window, provided the registered person complies with the notification from the stated prospective compliance date; the waiver is conditional executive relief under the State GST framework and applies only to penalty liability for that non compliance.

Notification amendment replaces "State Government" with "Commissioner" to correct the designated issuing authority in a GST notice.
The Finance Department issued a corrigendum to Notification No.F.1-11(91)-TAX/GST/2020(Part-II), published in the Gazette, replacing the words "State Government" with "Commissioner" in line 3 to correct the designated issuing authority in the notification.

HSN code reporting requirement mandates full-length HSN entries in tax invoices for specified chemical supplies.
A proviso inserted to rule 46 requires that a registered person supplying items listed in the Table must mention the eight-digit HSN code in the tax invoice issued under the Meghalaya GST Rules; the Table identifies specific chemical products and their corresponding HSN codes to which this invoicing obligation applies.

E-invoicing threshold reduced, expanding mandatory e-invoice obligations for larger taxpayers effective in January 2021.
E-invoicing applicability is amended to lower the aggregate turnover threshold for mandatory issuance, expanding the class of taxpayers required to generate electronic invoices under the GST framework with effect from the first day of January, 2021 by textual substitution in an earlier departmental notification.

Advance deposit requirement for quarterly GST filers: make early electronic ledger deposits to cover prior-period tax liability.
Notification prescribes a special procedure for quarterly return filers to make advance deposits into the electronic cash ledger in the first and/or second month of a quarter: a deposit equal to thirty five percent of the tax liability from the preceding quarterly return where returns are quarterly, or the tax liability from the last month of the immediately preceding quarter where returns are monthly; exemptions apply if ledger balances are adequate or liability is nil; eligibility requires furnishing the return for a complete preceding tax period.