Late fee waiver for delayed GSTR-4 filings: excess waived and full waiver where state tax payable is nil.
Amendment inserts a proviso waiving late fee under section 47 for registered persons who furnished FORM GSTR-4 for quarters July 2017 to March 2019 between 22 September 2020 and 31 October 2020: late fee in excess of two hundred and fifty rupees is waived, and the late fee is fully waived where the total amount of state tax payable in the return is nil.

Time limit extension for goods sent on approval for sale or return: compliance deadlines extended to October 31.
The amendment inserts a proviso extending any time limit for completion or compliance of actions specified, prescribed or notified under sub section (7) of section 31 of the Bihar Goods and Services Tax Act in respect of goods sent or taken out of India on approval for sale or return, where such time limits fell during 20 March 2020 to 30 October 2020 and compliance was not completed; such time limits are extended up to 31 October 2020.

Extension of ITC-04 filing deadline: filing for July-September job worker transactions extended to end of November by notification.
The State extends the time limit for furnishing declarations in FORM GST ITC-04 for goods dispatched to or received from a job worker during the July-September 2020 period, directing that the form be filed by the 30th day of November 2020; the notification is grounded in the Assam Goods and Services Tax Act and Rules and is deemed to have come into force from 25 October 2020.

Rescission of GST notification: prior notification rescinded; rescission effective with deemed earlier issue date and savings.
Rescission of notification No. CT/GST-14/2017/278 is effected by the Commissioner of State Tax, Assam, under statutory powers and on Council recommendation, subject to a saving for acts done or omitted before rescission; the rescission is declared to be deemed issued on an earlier specified date, defining its temporal effect.

Extension of time for furnishing FORM GST ITC-04 granted, deadline moved to end November for July-September transactions.
Extension of time to furnish declarations in FORM GST ITC-04 is granted for goods dispatched to or received from a job worker during July-September 2020, with the deadline extended until the 30th day of November, 2020; the notification is effective from 25th October, 2020.

Rescission of notification under GST framework annulled in public interest, preserving actions taken before rescission.
The Commissioner of Commercial Taxes, exercising statutory power under the Goa GST framework and on Council recommendation, rescinds the prior Government notification issued in October 2020 in the public interest. The rescission is prospective and expressly preserves actions done or omitted before the rescission, identifying the rescinded instrument and citing administrative authority for the decision.

Extension of GSTR-1 filing deadline: monthly and quarterly taxpayers given additional days to furnish outward supplies details.
The Commissioner, on the recommendations of the Council, has extended the deadline for furnishing details of outward supplies in FORM GSTR-1 to the eleventh day of the month succeeding the tax period, and to the thirteenth day for registered persons required to furnish quarterly returns under the proviso to sub-section (1) of Section 39.

Common Adjudicating Authority appointment centralises adjudication powers for specified show-cause notices to a designated DRI adjudication officer.
A Common Adjudicating Authority is appointed under the notifications implementing the common adjudication framework and the Customs Act to exercise the powers and duties of the multiple adjudicating authorities listed in the Table, for adjudication of the specified show-cause notice against the named noticees; the Table identifies the noticees, the notice, the original adjudicating authorities and the designated officer who will act as the Common Adjudicating Authority.

Appellate Authority for Advance Ruling constituted to hear GST advance ruling appeals, appointing two senior tax commissioners and superseding prior notice.
The notification constitutes the Tripura Appellate Authority for Advance Ruling under the State GST Act, appointing two members-the Chief Commissioner of Central Tax and the Chief Commissioner of State Tax-to hear appeals against advance rulings in GST matters, superseding the prior 2018 notification and declaring the constitution effective from the stated operative date.

Amendment to State GST rate notification updates specified table entries, substituting prior year references and effective on gazette publication.
The Governor, exercising powers under the Bihar Goods and Services Tax Act on Council recommendation and public interest satisfaction, amends Notification No. 12/2017-State Tax (Rate) by substituting the figures in column (5) against serial numbers 19A and 19B of the Table; the amendment takes effect upon publication in the official gazette.

GST return filing extension for job work declarations under FORM GST ITC-04 for the prescribed period.
Extension of the time limit for furnishing the declaration in FORM GST ITC-04 for goods dispatched to a job worker or received from a job worker during July 2020 to September 2020, up to 30 November 2020. The notification is issued under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Uttar Pradesh Goods and Services Tax Rules, 2017, and is deemed to have come into force from 25 October 2020.

GSTR-1 filing deadline extended for outward supply details, with a later due date for quarterly return filers.
Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under the Uttar Pradesh GST framework. The general deadline is extended to the eleventh day of the month succeeding the tax period, while registered persons furnishing quarterly returns have the deadline extended to the thirteenth day of the succeeding month. The notification supersedes earlier notifications on the subject and takes effect from 1 January 2021.

Time limit extension for compliance on goods sent on approval for sale or return extends delayed actions to a specified cutoff.
An amendment inserts a proviso extending any time limit for completion or compliance of an action specified under sub section (7) of section 31 in respect of goods sent or taken out of India on approval for sale or return, where the original time limit fell during the disruption period and compliance was not completed within that time, by prescribing an extended cut off date for such completion or compliance.

Time-limit extension for GST compliance: procedural deadlines falling in the disruption period are extended to a uniform later date.
Where any time limit for completion or compliance of any action by any authority, specified, prescribed or notified under section 171 of the Himachal Pradesh GST Act, which fell during 20 March 2020 to 29 November 2020, the deadline for such completion or compliance is extended to 30 November 2020.

Aadhaar authentication requirement for GST registration changes verification steps and prescribes revised deemed approval timelines.
Applicants (other than those notified under section 25(6D)) opting for Aadhaar authentication must undergo it and the application date is the date of authentication or fifteen days from Part B submission, whichever is earlier. If Aadhaar authentication is not completed or not opted for, registration requires physical verification of business premises, though the proper officer may instead verify documents with written reasons and Joint Commissioner approval. Time limits for officer action are set at three working days after successful Aadhaar authentication, the proviso-prescribed period after failed authentication, twenty-one days if not opted, and seven working days after receipt of clarifications.

Extension of GST compliance deadlines: June dates substituted with August dates in Himachal Pradesh SGST notification.
An amendment to Notification No. 46/2020-State Tax formally substitutes the dates in clause (i) of the first paragraph, replacing the June dates with corresponding August dates-specifically substituting the 29th June and 30th June dates with the 30th August and 31st August dates-under the Himachal Pradesh SGST framework on the Council's recommendation.

Late fee waiver for FORM GSTR-10 applies to eligible returns filed within the specified period.
Waiver of late fee payable for failure to furnish FORM GSTR-10 was granted to the extent it exceeded two hundred and fifty rupees, for registered persons furnishing the return between 22 September 2020 and 31 December 2020. The notification was made effective retrospectively from 21 September 2020.

Late fee waiver for delayed GSTR-4 returns under Assam GST subject to filing within the notified window.
Late fee payable under the Assam Goods and Services Tax Act, 2017 is waived for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019 by the due date, if the return is furnished between 22 September 2020 and 31 October 2020. Late fee in excess of two hundred and fifty rupees stands waived, and where the total central tax payable in the return is nil, the late fee stands fully waived. The amendment is inserted in the existing state notification and is deemed effective from 21 September 2020.

Time limit extension under Assam GST for approval sale or return goods extended up to 31 October 2020.
The time limit for completion or compliance of actions under section 31(7) of the Assam Goods and Services Tax Act, 2017, relating to goods sent or taken out of India on approval for sale or return, is extended where the original time limit falls during 20 March 2020 to 30 October 2020 and was not completed within that period. The extended time limit stands up to 31 October 2020.

Extension of GSTR-1 filing deadline: monthly filers receive extended time each succeeding month; quarterly filers receive a separate extended deadline.
The Commissioner, on the Council's recommendation and superseding prior notifications, extends the time limit for furnishing FORM GSTR-1: generally until the eleventh day of the month succeeding each tax period, and for persons required to file quarterly returns, until the thirteenth day of the month succeeding such tax period; the notification takes effect from the first day of January, 2021.