Invoice reporting and auto-drafted ITC statement: new GSTR filing flow and provisional deposit requirement affect return reconciliation.
Suppliers must furnish outward supply details in FORM GSTR-1 or via IFF for eligible quarterly filers; IFF entries for the first two months are excluded from the quarterly GSTR-1. An auto-drafted monthly ITC statement, FORM GSTR-2B, will be generated from supplier filings and import data to summarize ITC Available, ITC Reversal and ITC Not Available. GSTR-3B filing periodicity and due dates are clarified; quarterly filers must deposit a provisional tax amount for the first two months using FORM GST PMT-06, and such deposits are debited on filing the quarterly GSTR-3B.

Commencement of amended GST provision declared, bringing the specified Puducherry GST amendment provision into force.
Under the empowering clause of the Amendment Act, the Lieutenant Governor, by government notification, appoints the 10th day of November, 2020 as the date on which the specified provision of the Puducherry Goods and Services Tax (Amendment) Act, 2020 shall come into force and declares that the provision shall be deemed to have come into force with effect from that date.

GST threshold amendment reduces registration threshold under Goa GST rules effective January 1, 2021 by statutory substitution.
Amendment substitutes the monetary threshold in the first paragraph of the cited Goa GST notification with a lower amount, effective 1 January 2021, under the power conferred by sub rule (4) of rule 48 of the Goa Goods and Services Tax Rules, 2017, issued on the Council's recommendations.

Special payment procedure permits provisional deposits based on prior tax liability for early months, subject to ledger balance and eligibility.
Notification allows registered persons who opted for quarterly returns to pay tax in the first and/or second month of a quarter by making a provisional deposit in the electronic cash ledger equal to the tax liability shown in the preceding quarter's return (or the last month of the preceding quarter if monthly returns were filed), with exemptions where ledger balances suffice or liability is nil, and conditions requiring filing of the return for a complete preceding tax period.

Quarterly return option for eligible registered persons allows monthly tax payment while preserving electronic revision and deemed selections.
Notification allows eligible registered persons to opt to furnish returns quarterly while paying tax monthly under the proviso to section 39(1) of the Goa GST Act, subject to conditions: prior month's return must be filed when opting, the option continues unless revised, and crossing the aggregate turnover threshold during a quarter triggers ineligibility for quarterly filing from the next quarter. It prescribes deemed options based on prior GSTR-1 filing frequency and turnover bands and permits electronic change of option on the common portal within a specified window.

Outward supplies reporting under GST: invoice furnishing, auto-drafted ITC statements and revised return/payment mechanics for taxpayers.
Amendments require registered persons to furnish outward supply details in FORM GSTR-1 monthly or via IFF quarterly, with IFF-submitted invoices excluded from quarterly GSTR-1. Supplier-filed data auto-populates PARTS of FORM GSTR-2A and a new auto-drafted monthly FORM GSTR-2B summarising ITC available and not available from GSTR-1, GSTR-5, GSTR-6 and import data. FORM GSTR-3B filing periodicity, due dates, provisional payment mechanics for quarterly filers, eligibility and opt-in rules for quarterly filing, and HSN reporting requirements are also prescribed.

Commencement of section seven of the GST Amendment Act appointed, bringing that amendment provision into force as notified.
The Government, exercising sub section (2) of section 1 of the Goa Goods and Service Tax (Amendment) Act, 2020, by notification appointed the tenth day of November, 2020 as the date on which the amendment provision in section 7 of the Act shall come into force.

Extension of ITC-04 filing deadline: job-worker related returns for July-September 2020 now due by 30 November.
Extension of the time-limit for furnishing FORM GST ITC-04 is granted for goods dispatched to or received from a job worker for July-September 2020, with the new due date fixed as 30th November 2020; the notification is issued under the Puducherry GST statutory framework and is deemed effective from 25th October 2020.

Rescission of notification: earlier GST notification withdrawn on public interest recommendation, subject to actions already taken.
The Commissioner of State Tax, acting on a council recommendation and satisfied of public interest, rescinds a previously published state GST notification while explicitly preserving the legal consequences of acts done or omissions made before the rescission, invoking delegated administrative powers under the Puducherry GST rules.

Extension of GSTR-1 filing deadline: monthly returns due by 11th and quarterly filers by 13th of succeeding month.
Extends the time-limit for furnishing details of outward supplies in FORM GSTR-1, prescribing filing by the eleventh day of the month succeeding the tax period generally, and by the thirteenth day for registered persons required to furnish quarterly returns; effective from the first day of January, 2021.

Penalty waiver for GST notification non-compliance conditioned on subsequent compliance obligation.
The Government waives the amount of penalty payable for non-compliance with notification F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.I)/66 for the period 1 December 2020 to 31 March 2021, provided the registered person complies with that notification from 1 April 2021.

Penalty waiver for GST non compliance granted where registrants commit to comply with specified notification going forward.
The Government of Meghalaya, under Section 128 of the Meghalaya Goods and Services Tax Act, 2017, waives the penalty payable under Section 125 for non compliance with notification No.14/2020 (State Tax) for the period 1 December, 2020 to 31 March, 2021, provided the registered person complies with that notification from 1 April, 2021.

Penalty waiver for GST noncompliance granted for specified period, subject to mandatory compliance thereafter from April.
The State Government, exercising Section 128 of the Sikkim GST Act, waives penalties payable under section 125 for noncompliance with Notification No.14/2020 - State Tax for the period 1 December 2020 to 31 March 2021, provided the registered person complies with that notification from 1 April 2021.

Penalty waiver for non-compliance of QR invoice requirement, conditional on subsequent mandatory compliance by registered persons.
Waiver of penalty under section 125 of the Central Goods and Services Tax Act is granted for non-compliance with the Dynamic QR code invoicing requirement of notification No.14/2020 for the period from 1st December, 2020 to 30th June, 2021, conditional on the registered person complying with that notification from 1st July, 2021.

Penalty waiver for GST noncompliance granted for specified period, conditional on compliance from the subsequent period.
The Government waives penalties payable by any registered person for noncompliance with the specified State Tax notification for the period from 1 December 2020 to 31 March 2021, provided that the person complies with the provisions of that notification from 1 April 2021 onward; the waiver is issued under powers granted by the State GST Act on the recommendations of the Council.

Designation of Special Courts for trial of Companies Act offences in SEBI-filed cases across three states.
The Central Government, under sub section (1) of section 435 of the Companies Act, 2013, designates specified courts in Maharashtra, West Bengal and Tamil Nadu as Special Courts for trial of offences under the Companies Act in cases filed by the Securities and Exchange Board of India, listing the Mumbai City Civil and Sessions Courts, the 5th Special Court, Calcutta, and the Principal Judge, City Civil Court, Chennai as the designated forums.

Time limit extensions for GST compliances during COVID-19: filing deadlines and e way bill validities have been extended.
Where any time limit for completion or compliance of any action under the Telangana GST Act falls during the pandemic period and remains uncompleted, the time limit is extended to 31 August 2020, with time limits specified under section 171 extended to 30 November 2020. The extension covers actions by authorities and filings by persons, but excludes certain provisions including Chapter IV, specified sections, most of section 39, e way bill obligations under section 68 and rules made thereunder. E way bill validities expiring in the initial period are deemed extended to specified later dates.

Turnover threshold for Special Economic Zone units increased, broadening eligibility under rule 48 sub-rule (4) change
Amendment inserts a Special Economic Zone unit into the entities referenced under sub-rule (4) of rule 48 of the Telangana GST Rules, 2017, and raises the monetary eligibility threshold in the earlier notification by substituting the previous turnover limit with five hundred crore rupees, thereby expanding the notification's applicability and altering eligibility criteria under the Telangana SGST framework.

E-invoicing threshold lowered, bringing additional taxpayers within mandatory e-invoicing compliance from January under revised state GST rules.
Amendment reduces the aggregate turnover threshold for mandatory e-invoicing under the Mizoram Goods and Services Tax Rules, substituting the prior higher turnover benchmark with a lower benchmark and making the lower threshold applicable from 1 January 2021, thereby expanding the set of taxpayers required to issue electronic invoices under state GST.

Special GST deposit procedure permits a specified provisional cash ledger deposit for notified quarterly filers subject to eligibility conditions.
Notification enables notified registered persons who opt for quarterly returns to make provisional deposits in the electronic cash ledger in the first and/or second month of a quarter equal to a specified proportion of the tax liability shown in the preceding quarter's return (or the last month of the immediately preceding quarter for monthly filers), subject to exclusions where ledger balances suffice or liability is nil, and subject to prior filing of the return for a complete tax period. Effective date: 1 January 2021.