Extension of ITC-04 filing deadline allows job worker declarations for dispatched or received goods to be filed by late November.
The Commissioner, under statutory authority and with Board approval, extends the time for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker during July-September 2020 to the 30th day of November, 2020, with the notification deemed effective from 25th October, 2020.

Tariff value fixation fixes values for edible oils, brass scrap, poppy seeds, areca nut, gold and silver.
The Central Board of Indirect Taxes & Customs, invoking powers under sub section (2) of section 14 of the Customs Act, substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal tariff valuation notification to fix specified tariff values. The substituted tables set per metric tonne values for edible oils, brass scrap, poppy seeds and areca nuts, and unit values for gold and silver in defined forms, thereby establishing updated benchmarks for customs valuation of those imports.

Authority meeting governance establishes quorum, virtual participation, conflict disclosures, confidentiality, recordkeeping, and execution controls for institutional decisions.
Authority meetings must ordinarily be convened quarterly with prior notice and agenda papers, subject to emergency-meeting and circulation procedures. Meetings may be conducted through audio-visual means, with electronic voting and preservation of virtual proceedings. Four members constitute a quorum, decisions are made by majority vote, and the presiding member has a casting vote. Interested members must disclose their interests and abstain from related deliberations and decisions. Members are bound by fidelity and secrecy obligations, while authorised persons may execute contracts, documents and legal-proceeding papers. The common seal requires a resolution and a member's presence.

Employee service governance establishes recruitment, leave, conduct, discipline, and retirement safeguards for whole-time personnel across the organisation.
Service conditions for whole-time employees cover recruitment, probation, appointment, seniority, promotion, reversion, resignation, retirement, pay, allowances, leave, conduct, discipline, appeals, medical benefits, gratuity, and pension membership. Recruitment may occur through direct selection, campus selection, deputation, absorption, or contract arrangements, subject to prescribed eligibility and selection procedures. Employees must maintain confidentiality, integrity, and discipline, while restrictions apply to political activity, outside employment, gifts, investments, property dealings, and post-retirement employment. Major penalties require a formal inquiry with written charges, defence opportunities, evidence procedures, and a reasoned report; suspension and appeals operate under specified conditions.

Filing deadline for composition taxpayers extended, altering the specified due date for return filing and tax payment.
The Government, under Section 148 and on GST Council recommendation, amends the earlier notification prescribing a special procedure for filing returns and payment of tax by composition taxpayers by substituting the originally specified cutoff date in the first proviso of the third paragraph with a later cutoff date, thereby extending the period during which that special procedure applies without modifying other procedural or eligibility provisions.

E-invoice exemption expanded to cover preceding financial years and includes exports, altering the scope of e-invoicing obligation.
The Government amends the e invoicing notification by replacing "a financial year" with "any preceding financial year from 2017 18 onwards" and by inserting "or for exports" after "goods or services or both to a registered person," thereby expanding the temporal and transactional scope of the e invoicing exemption under sub rule (4) of rule 48.

Time limit extension for compliance under section 31(7) APGST for approval sale-or-return consignments, deadline extended for affected period.
A one-time extension is granted for time limits specified under section 31(7) of the APGST Act, 2017 concerning goods sent or taken out of India on approval for sale or return which fell during the period from 20 March 2020 to 30 October 2020; where compliance was not completed within such time, the time limit is extended up to 31 October 2020 by amending the earlier G.O.Ms.No.264 notification.

Extension of compliance time under Section 171: deadlines falling 20 Mar-29 Nov 2020 extended to 30 Nov 2020.
Any time limit for completion or compliance of an action specified, prescribed or notified under section 171 of the Andhra Pradesh GST Act that fell between 20 March 2020 and 29 November 2020 and was not met is extended up to 30 November 2020 by amendment to the earlier notification G.O.Ms.No.264.

Rescission of Notification: Commissioner withdraws an earlier state GST notification, preserving prior actions and citing public interest.
The Commissioner, invoking powers under the Maharashtra Goods and Services Tax Act and the Rules and acting on Council recommendations, has rescinded Notification No. 76/2020-State Tax dated 20th October 2020, as published in the State Gazette, except as respects things done or omitted to be done before such rescission, thereby withdrawing the delegated legislative instrument prospectively while preserving prior actions under it.

Extension of compliance deadline under Himachal Pradesh GST Act postpones the previously notified deadline to a later date.
The Governor, exercising statutory powers under the Himachal Pradesh Goods and Services Tax Act and the applicable rule on the Council's recommendation, amends Notification No. 41/2020 State Tax by substituting the originally specified cutoff date with a later cutoff date, through Notification No. 80/2020 State Tax issued by the Excise and Taxation Department and signed by the Secretary (E&T).

E invoice schema substituted: mandatory e invoice fields and technical specifications prescribed, effective on Gazette publication.
The rules substitute FORM GST INV-1 with a detailed e invoice schema (Version 1.1) prescribing field-level technical specifications, cardinality and mandatory/optional status for each e invoice data element. Core mandatory elements include schema Version, IRN (generated by the Invoice Registration Portal), supply and document identifiers, Supplier and Recipient details, Item List with taxable values, tax rates and tax amounts, and Document Total with Total Invoice Value in INR. Conditional fields cover IGST versus CGST/SGST/UTGST reporting, section-specific mandatory fields, export/shipping, e way bill data and optional attachments.

Commencement of Section 13: appointed to take effect from 30 June 2020 by state notification.
The executive notification, invoking sub-section (2) of section 1 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2020, appoints 30 June 2020 as the date on which the provisions of Section 13 of the Amendment Act shall come into force, communicated via Notification No. 49/2020-State Tax dated 12 November 2020.

E way bill validity extension preserves transit authorizations for qualifying bills by deeming their validity extended to a later date.
The notification substitutes the proviso to clause (ii) to deem the validity of any e way bill generated under rule 138 on or before the stated cutoff, and whose validity expired on or after the trigger date, to be extended until the prescribed extended date. The amendment is issued under the SGST Act read with the IGST Act and takes effect from the stated commencement date.

Extension of time under Section 54 for issuing refund rejection orders: deadline tied to taxpayer reply or a later prescribed date.
Where a notice for rejection of a refund claim has been issued and the time limit to pass the order under sub section (5), read with sub section (7) of section 54 falls between 20 March 2020 and 29 June 2020, the time limit is extended to fifteen days after receipt of the registered person's reply to the notice or 30 June 2020, whichever is later.

State Authority for Advance Ruling members substituted under section 96; two officials named to the authority.
Amendment to the State Authority for Advance Ruling notification under section 96 of the Odisha Goods and Services Tax Act, 2017 substitutes the entries at serial numbers 1 and 2 of the earlier Finance Department notification with two specified officers: the Special Commissioner of State Tax, Odisha and the Joint Commissioner of Central Tax, Bhubaneswar, by Finance Department notification dated 12 November 2020.

Exchange rate notification updates Turkish Lira customs conversion rates for import and export, effective 13 November 2020.
Central Board of Indirect Taxes and Customs substitutes the Schedule I entry for Turkish Lira in Notification No.105/2020 CUSTOMS (N.T.), prescribing revised rates of exchange for one unit of Turkish Lira equivalent to Indian rupees for imported goods and for exported goods, with the amendment effective from 13th November, 2020.

Extension of filing deadline for FORM GST ITC-04 permits late submission for July-September returns until end of November.
Extension of the time limit for furnishing FORM GST ITC-04 is granted for goods dispatched to a job worker or received from a job worker for the period July-September 2020, with the deadline extended until 30th November 2020; the notification cites the state GST statute and procedural rule as legal basis and declares the extension effective from 25th October 2020.

Rescission of Notification under GST law annuls earlier state notification while preserving actions taken before rescission.
The government rescinds a prior state GST notification under statutory powers and rule authority on public interest grounds, subject to a savings provision preserving actions or omissions effected before the rescission.

Extension of GSTR-1 due date: monthly returns now due by the eleventh day; quarterly filers by the thirteenth.
Extends the time limit for furnishing details of outward supplies in Form GSTR-1: monthly returns to be filed by the eleventh day of the month succeeding the tax period, while registered persons filing quarterly shall file by the thirteenth day. The notification supersedes prior state and Commissioner notifications and takes effect from the first day of January, 2021.

Nil return SMS filing allowed via registered mobile with OTP verification as an alternative electronic furnishing method.
Permits furnishing of specified Nil returns under section 39 in FORM GSTR-3B or Nil details under section 37 in FORM GSTR-1 by short messaging service using the registered mobile number, with verification via a mobile-number based One Time Password; defines Nil return or Nil details as having no entries in all Tables of the relevant form for the tax period.