Special deposit procedure allows provisional electronic cash ledger deposits to cover quarterly GST liabilities under specified conditions.
Notification permits registered persons who opt for quarterly or monthly returns to make deposits in the electronic cash ledger in the first or second month of a quarter, calculated with reference to tax debited in prior returns (preceding quarter for quarterly filers; last month of immediately preceding quarter for monthly filers). Exemptions apply where electronic cash or credit ledger balances are adequate or liability is nil, and eligibility requires furnishing the return for a complete preceding tax period. Effective 1 January 2021.

Quarterly return eligibility clarified; eligible registered persons may file quarterly returns and pay taxes monthly under conditions.
Notification permits registered persons below a specified aggregate turnover threshold to furnish returns quarterly while paying tax monthly, subject to the preceding month's return having been filed; once the option is exercised it continues until revised. Exceeding the turnover threshold during a quarter disqualifies a person from quarterly filing from the first month of the next quarter. The notification also prescribes deemed options for sub-classes based on prior GSTR-1 filing frequency and allows electronic change of the default option on the common portal during a prescribed window.

Commencement of amendment provisions: section 7 of Tamil Nadu GST Amendment appointed to come into force from the specified date.
The Governor, exercising powers under sub section (2) of section 1 of the Tamil Nadu Goods and Services Tax (Amendment) Act, 2020, appoints the 10th day of November, 2020, as the date on which Section 7 of the Amendment Act shall come into force and declares the notification to be deemed to have come into force with effect from that date.

Extension of SVLDRS deadlines allows extended filing, issuance and payment timelines for declarants in Jammu and Kashmir and Ladakh.
The Central Government, invoking section 134 of the Finance (No.2) Act, 2019, prescribes extended deadlines for persons in the Union Territories of Jammu and Kashmir and Ladakh in respect of cases eligible under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, providing revised last dates for filing declarations, issuance of statements and estimates under section 127, and electronic payment of amounts payable, to offset implementation impediments caused by internet disruptions.

Assignment of debts and not readily realisable assets permitted during liquidation, subject to disclosure to liquidator and stakeholder consultation.
Creditors are permitted to assign or transfer debts during liquidation provided both parties disclose assignment terms and assignee identity to the liquidator, who must update the stakeholders' list. Liquidators may assign not readily realisable assets through a transparent process in consultation with the stakeholders' consultation committee to persons eligible to submit a resolution plan; "not readily realisable asset" includes contingent, disputed assets and assets tied to proceedings under the Code. Regulation 38(1) is amended to replace "cannot be readily or advantageously sold" with "could not be sold, assigned or transferred."

Information dissemination duty: Information utilities must share public insolvency announcements promptly with creditors in ongoing proceedings.
The amendment defines financial information as any public announcement made under the Code and inserts Regulation 21A requiring an information utility to disseminate every public announcement it receives or accesses, on the date of receipt or access, to its registered users who are creditors of the corporate debtor undergoing insolvency proceedings under the Code.

Evidence of default now includes bankers' book entries or tribunal orders; resolution professionals must disclose payment formulae to claimants.
Permits a financial creditor to furnish as evidence of default a certified copy of bankers' book account entries or a court/tribunal order where appeal has lapsed; requires specified insolvency materials to be filed on the Board's electronic platform for dissemination; and obliges the resolution professional, shortly after Adjudicating Authority approval of a resolution plan, to inform each claimant of the principle or formulae for payment of debts under the plan, applying to ongoing and commencing corporate insolvency resolution processes from commencement of these regulations.

Corrigendum replacing 'Central Government' with 'Commissioner' clarifies the designated authority in the notification administrative text change.
Correction to the operative text of the Central Tax notification directs that the expression Central Government is to be read as Commissioner, effecting a single textual substitution of the named authority in the published notification.

Corrigendum: correction of a central tax notification citation to replace the earlier referenced notification with the updated citation.
Corrigendum directs that, in the specified lines of Notification No. 82/2020-Central Tax published 10th November 2020, the words citing "notification No. 72/2020-Central Tax" and its Gazette particulars shall be read as "notification No. 79/2020-Central Tax" with the corresponding Gazette publication details, thereby correcting the published citation.

GST amendment framework revises registration, invoicing, penalties, transitional credits, and force majeure time extensions.
Amends the Tripura State Goods and Services Tax Act, 2017 to align the State law with corresponding Central GST amendments and remove repugnancy with the Central Act. The amendment revises territorial references, expands composition levy provisions to services, modifies input tax credit, registration cancellation, invoicing, tax deduction at source, penalty and offence provisions, and updates transitional credit provisions. It also inserts a power to extend statutory time limits in cases of force majeure, grants retrospective tax treatment in specified cases, and repeals the earlier Ordinance with savings.

E-invoicing applicability expanded, bringing more taxpayers within the electronic invoicing regime effective January 2021 rollout.
Amendment reduces the aggregate turnover threshold triggering mandatory electronic invoicing under the State GST Rules by substituting the previously higher turnover benchmark with a lower benchmark effective from the first day of January, 2021, thereby expanding the scope of taxpayers required to issue e-invoices.

Special deposit requirement: eligible quarterly filers must pre-deposit part of quarterly tax into the electronic cash ledger before monthly compliance.
Notification permits registered persons who have opted for quarterly returns to follow a special procedure requiring them to deposit an amount in the electronic cash ledger equal to thirty five per cent of the tax liability in the preceding quarter (for quarterly filers) or equal to the tax debited in the last month of the preceding quarter (for monthly filers), subject to exclusions where ledger balances are adequate or where there is nil liability, and subject to prior furnishing of a return for a complete tax period.

Turnover-based return frequency: quarterly filers must pay tax monthly, meet prior return condition, and may revise option within the portal window.
Notifies that registered persons with aggregate turnover up to five crore rupees who opt under rule 61A to furnish quarterly returns shall, from January 2021, file quarterly returns and pay tax monthly under the proviso to section 39(7), provided the preceding month's return due on the date of option has been furnished and the option, once exercised, continues for future tax periods unless revised. Crossing the turnover threshold during a quarter ends eligibility from the first month of the succeeding quarter.

Due date for GSTR-1 filings extended, providing later monthly and quarterly submission deadlines for taxpayers.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 to the eleventh day of the month succeeding each tax period, and to the thirteenth day for persons required to furnish quarterly returns under the proviso to sub section (1) of section 39. The notification supersedes prior inconsistent notifications and takes effect from the first day of January, 2021.

Rajasthan GST updates: new IFF, auto drafted GSTR 2B for ITC, and revised monthly/quarterly GSTR 3B procedures.
The amendments require registered persons to furnish outward supplies in FORM GSTR 1 monthly or use the Invoice Furnishing Facility (IFF) for the first two months of a quarter; supplier filings are auto-published to recipients via Part A of FORM GSTR 2A and a new monthly FORM GSTR 2B which consolidates ITC data from supplier returns and import records; FORM GSTR 3B remains the return for discharging liabilities electronically with special deposit and debit rules for quarterly filers, and a new rule sets the procedure and eligibility for opting into quarterly filing.

Commencement of section seven: State government appoints that provision to come into force under its statutory power.
Notification exercising the power under sub section (2) of section 1 of the Rajasthan Goods and Services (Amendment) Act, 2020 appoints the tenth day of November, 2020 as the date on which the provision of section 7 shall come into force, issued by the Finance Department and dated November 13, 2020.

Aadhaar authentication in GST registration determines verification requirements, notice timelines and deemed approval of registration applications.
Tripura GST registration procedures are amended to make Aadhaar-authentication status relevant to application processing. Applicants who opt for authentication must complete it with the registration application, while those who fail authentication or do not opt for it generally require physical verification of business premises, subject to document verification as an approved alternative. The amendments prescribe separate notice and deemed-approval timelines according to authentication status and extend physical-verification provisions to non-opted Aadhaar authentication cases.

Notification citation correction updates an incorrect footnote reference to the correct notification for state tax record.
Correction to a previously issued state tax notification that amends the footnote citation. The corrigendum directs that, in the earlier notification No. 82/2020-State Tax dated 10th November 2020, the footnote wording be replaced and the prior footnote reference is to be read as reference to notification No. 79/2020-State Tax dated 15th October 2020. The amendment is bibliographic and clarifies the correct notification citation.

Rescission of Notification: prior GST notification withdrawn in public interest under powers granted to Commissioner.
The Commissioner of State Taxes for Nagaland, invoking statutory powers and Council recommendations, rescinds Notification No. 11/2020 dated 15 October 2020, by notification dated 13 November 2020; the rescission is limited so as not to affect acts done or omissions made before the rescission.

Notification amendment extends State GST notification deadlines, changing specified effective dates to August to permit compliance.
Amendment substitutes the earlier terminal dates in the first paragraph, clause (i) of Notification No. 35/2020 State Tax with later dates in August 2020, issued under the statutory powers of the Himachal Pradesh GST Act read with the Integrated GST Act and published in the Gazette to alter the compliance timeframe of the principal notification.