Commencement of section 7: state notifies Tripura GST provision comes into force from an appointed earlier date.
The State Government, under sub-section (2) of section 1 of the Tripura State Goods and Services Tax Act, 2020, appoints a specific earlier date as the day on which the provisions of section 7 shall come into force by notification issued by the Finance Department.

E-invoicing threshold reduced, extending mandatory electronic invoicing to a broader class of high-turnover taxpayers under state notification.
Notification lowers the aggregate turnover threshold for mandatory e-invoicing in Tripura from five hundred crore rupees to one hundred crore rupees, effective from the first day of January, 2021, by substituting the specified turnover figure in the earlier May 2020 notification under sub rule (4) of rule 48 of the Tripura SGST Rules, 2017.

Extension of due date for FORM GST ITC-04 filing for job-worker consignments; deadline moved, retroactively effective from October.
The Commissioner, under the Tripura State Goods and Services Tax Act and the Tripura GST Rules, has extended the time limit for furnishing the declaration in Form GST ITC-04 for goods dispatched to or received from a job worker for July-September 2020 until 30th November, 2020, with the extension deemed effective from 25th October, 2020.

Rescission of notification under state GST law revokes an earlier tax notification while preserving prior acts.
The State Government, invoking its rescission authority under the Tripura State GST framework and the relevant procedural rule, withdraws the earlier Finance Department notification dated 9 November 2020, while expressly preserving things done or omitted to be done before the rescission.

Special payment procedure allows quarterly filers to prepay tax via electronic cash ledger deposits to cover interim liabilities.
Registered persons opting to furnish quarterly returns may, in the first or second month of a quarter, follow a special procedure to pay tax by depositing an amount in the electronic cash ledger equivalent to thirty five per cent of the tax liability shown in the preceding quarter's return (or equivalent liability from the last month of the immediately preceding quarter where returns are monthly). Exemptions apply where ledger balances suffice or liability is nil, and eligibility requires furnishing the return for a complete tax period.

Commencement of amendment provisions: sections two and twelve of the Mizoram Goods and Services (Fourth Amendment) Act appointed to commence.
Under the Governor's statutory power to appoint commencement dates, the notification designates 30th June, 2020 as the date on which sections 2 and 12 of the Mizoram Goods and Services (Fourth Amendment) Act, 2020 shall come into force, effected by a state tax notification dated 23rd November, 2020.

Commencement of Section 11 appointed on 18 May 2020 under Goods and Services (Fourth Amendment) Act.
Pursuant to the appointment power granted by the Amendment Act, the notification designates the 18th day of May, 2020 as the date on which section 11 of the Fourth Amendment to the Goods and Services Act shall come into force, thereby fixing the legal effective date for that provision.

GST rate notification amendment updates expiry year for specified entries, extending their applicability and setting an October effective date.
Amendment substitutes the year in column (5) for table entries at serial numbers 19A and 19B from 2020 to 2021, made under powers of the Assam GST Act on council recommendation; the notification is deemed issued on 30th September 2020 and comes into force from 1st October 2020.

Commencement of Section 7 appointed effective 10 November 2020, activating that amendment provision under the enabling power.
The State Government, under the enabling power conferred by sub section (2) of section 1 of the Amendment Act, appointed 10 November 2020 as the date on which section 7 of the Odisha Goods and Services Tax (Amendment) Act, 2019 shall come into force, by official notification issued by the Finance Department.

Textual correction in Uttar Pradesh State Tax notification substitutes "31" for "30" in the proviso.
A corrigendum to a prior Uttar Pradesh State Tax notification corrects the Hindi text of the proviso by substituting the figure "31" for "30" in the seventh line. The amendment is confined to this textual correction and does not introduce any further substantive change to the underlying notification.

E-invoicing threshold lowered, expanding mandatory electronic invoicing coverage to additional large taxpayers effective from start of next year.
Implementation of e-invoicing is mandated for taxpayers whose aggregate turnover exceeds one hundred crore rupees by substituting the prior five hundred crore rupees threshold with one hundred crore rupees under sub-rule (4) of rule 48 of the Gujarat GST Rules, effective from the 1st day of January, 2021, thereby expanding the class of taxpayers required to use electronic invoicing.

Advance deposit requirement for quarterly return filers to cover anticipated tax liability, subject to ledger balance and prior return conditions.
Notification prescribes a special deposit procedure requiring registered persons who file quarterly returns to make an advance deposit in the electronic cash ledger in the first or second month of a quarter - calculated by reference to prior period electronic cash ledger debits - to meet tax liability under the proviso to sub section (7) of section 39, subject to exceptions where ledger balances are adequate or tax liability is nil and conditional on having furnished the return for a complete preceding tax period.

Quarterly GST return option authorised for small registered persons, with monthly tax payment and option-change window provided.
Government notification under proviso to section 39(1) designates registered persons (excluding those under section 14 of IGST Act) with aggregate turnover up to the prescribed threshold who opt under rule 61A to furnish quarterly returns from January 2021 while paying tax monthly; eligibility requires that the return for the preceding month due on the option date is filed and the option, once exercised, continues unless revised. Crossing the turnover threshold during a quarter disqualifies quarterly filing from the succeeding quarter. The notification sets deemed options based on prior GSTR 1 filing, permits electronic change of option via the common portal within a specified period, and gives the notification retrospective effect.

Quarterly GST return filing enables invoice reporting and monthly tax deposits while GSTR-2B guides input tax credit reconciliation.
The amendments introduce the Invoice Furnishing Facility for eligible quarterly return filers, allowing first- and second-month reporting of supplies to registered persons without repetition in quarterly GSTR-1. They also introduce monthly FORM GSTR-2B as an auto-drafted input tax credit statement identifying available, reversible and unavailable credit from supplier filings, input service distributor filings and import data. Eligible persons may furnish GSTR-3B quarterly, subject to electronic option, return-filing compliance, turnover eligibility and monthly tax deposits through FORM GST PMT-06 for the first two months of each quarter.

Commencement of Section Seven makes return and payment provisions under Gujarat GST Amendment Act effective from appointed date.
The notification appoints the commencement of section 7 of the Gujarat GST (Amendment) Act, 2019, declaring that its provisions concerning returns and payment obligations under section 39 are to be treated as having come into force from the appointed date, thereby making the amended compliance regime operative under the state GST law.

E-invoicing threshold revised: lower turnover requirement applies to large taxpayers, effective from January implementation under state notification.
E-invoicing applicability threshold is lowered by substituting the prior higher aggregate turnover cutoff with a lower cutoff, effective from the first day of January, 2021, under sub-rule (4) of rule 48 of the Maharashtra Goods and Services Tax Rules, 2017, by means of a State Tax notification amending Notification No. 13/2020-State Tax as previously amended.

Special deposit procedure requires registered quarterly filers to place a prescribed portion of prior tax liability into electronic cash ledger before monthly filings.
Notification allows registered persons who file quarterly returns to, in the first or second month of a quarter, discharge part of their tax liability by depositing an amount in the electronic cash ledger based on tax paid in the preceding return period; exemptions apply where ledger balances suffice or liability is nil, and eligibility requires filing the return for a complete preceding tax period.

Quarterly return option requires monthly tax payment; deemed default choices and portal change window provided.
Notification requires registered persons (excluding those under IGST section 14) with aggregate turnover up to five crore who have opted under rule 61A to furnish quarterly returns from January 2021 while paying tax monthly under the proviso to section 39(7); continuation depends on having furnished the preceding month's return when opting and options remain effective unless revised. It makes persons crossing the turnover threshold during a quarter ineligible for quarterly returns from the next quarter, sets deemed options for specified filers of October 2020, and allows electronic change of option on the common portal between 5 December 2020 and 31 January 2021.

Commencement of Amendment: Section 7 of Maharashtra GST Amendment Act comes into force on 10 November 2020.
The Finance Department, exercising powers under clause (b) of sub section (2) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Act, 2019, appoints a date in November 2020 as the day on which the provisions of section 7 of that Amendment Act shall come into force, by Notification No. 81/2020 State Tax.

Rescission of notification reverses prior state tax directive, with retrospective effect and preservation of prior actions.
Rescission of Notification No. 10/2020-State Tax is effected by the Commissioner of State Tax under powers conferred by the Telangana GST Act and rules, on public interest and Council recommendation, and it rescinds the earlier notification except as to things done or omitted before rescission; the rescission is deemed to have come into force from an earlier November date.