Composition levy rates updated under amended GST rules, reallocating categories and prescribed fixed turnover-based tax rates.
Substitution of the Table in rule 7 prescribes composition levy categories and corresponding turnover-based tax rates for manufacturers (subject to specified exclusions), suppliers of certain supplies, other eligible suppliers, and registered persons who may opt under an alternative provision; the amendment redefines eligibility groupings and fixes the applicable proportionate tax on turnover in the State or Union territory for each category.

E-invoice exemption expanded to include SEZ units and raised turnover threshold for registered persons under Rule 48.
The Government amends the prior notification under sub rule (4) of Rule 48 to insert a Special Economic Zone unit into the class of persons exempt from issuing e invoices and to substitute the previous turnover cutoff with a higher turnover cutoff for exemption from e invoicing for registered persons under the Andhra Pradesh GST Rules.

Due date extension for GST compliance extended to end of August for obligations falling in the pandemic-affected period.
The notification amends a prior state GST notification by substituting specified June due dates with end of August due dates for all compliance obligations that originally fell between 20 03 2020 and 30 08 2020, thereby shifting the statutory due date of compliance to the substituted end of August dates under powers conferred by the state GST Act read with the Integrated GST Act.

Extension of time to pass orders under section 54(7) APGST Act: statutory deadlines moved to late August 2020.
The Government, using powers under the Andhra Pradesh GST Act read with the Integrated GST Act and on council recommendation, amends a prior notification to further extend the deadlines for passing orders under section 54(7) by substituting the previously specified June dates with new dates in late August 2020, thereby operationalising an extension of the statutory cut-off for completing the prescribed order-passing process.

GST return compliance and form updates revised through SMS filing, HSN code disclosure, and annual return changes
The Uttarakhand Goods and Services Tax Rules, 2017 are amended to revise HSN code disclosure, permit Nil returns and Nil statements through SMS with OTP verification, and update annual return and audit compliance in FORM GSTR-9C. The amendments also modify the restriction on movement of goods for a specified period, revise procedural communication under rule 142, and substitute or update multiple GST forms, including FORM GSTR-2A, FORM GSTR-5, FORM GSTR-5A, FORM GSTR-9, FORM GSTR-9C, refund, assessment, demand, and recovery forms.

GST notification amendment expands covered financial years by substituting an additional year in the opening paragraph.
The Uttarakhand Goods and Services Tax notification is amended by substituting the opening reference to the covered financial years. The words and figures "financial years 2017-18 and 2018-19" are replaced with "financial years 2017-18, 2018-19 and 2019-20" in the specified notification, thereby altering the stated temporal scope of the notification.

Satellite launch services receive nil GST rate under an amended notification for specified space entities.
Uttarakhand GST notification amends the earlier rate notification to insert satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited, or New Space India Limited. The new entry assigns a nil rate of tax and applies retrospectively from 16 October 2020.

Quarterly GSTR-1 filing procedure prescribed for small registered persons with deferred return timelines.
Registered persons having aggregate turnover up to 1.5 crore rupees are placed under a special procedure for furnishing outward supply details in FORM GSTR-1. The notification prescribes quarterly filing deadlines for the relevant periods and provides that the time limit for furnishing details or return under section 38(2) for October 2020 to March 2021 will be notified separately in the Official Gazette.

Basic customs duty on specified parts for open cell manufacture imposed, subject to end-user condition and operative effect.
Substitutes the entry in column (4) against S. No. 515B in Notification No. 50/2017-Customs to read "5%" for specified parts used in manufacture of Open Cell for LED/LCD TV panels, subject to the end-user condition; enacted under the Customs Act, 1962 and the Customs Tariff Act, 1975, effective from 12th November, 2020.

Anti-dumping duty on clear float glass from Malaysia imposed; duty set as per-tonne margin converted to national currency.
Definitive anti-dumping duty is imposed on Clear Float Glass (4mm-12mm) from Malaysia; duty equals the difference between the landed value and specified US dollar reference amounts per metric tonne for named producers and other categories, payable in Indian currency if landed value is lower. Landed value is the assessable value under the Customs Act excluding specified tariff duties; exchange rate is as notified by the Ministry of Finance with the bill of entry date as the relevant date. The duty is effective for a limited statutory period unless earlier amended.

Anti-dumping duty revocation removes the trade remedy on Thai-origin acrylic fibre while preserving prior actions.
The Central Government, invoking authority under the Customs Tariff Act, revokes the anti-dumping duty on acrylic fibre falling under chapter 55 when originating in or exported from Thailand, rescinding the prior antidumping notification and saving actions or omissions completed before the rescission.

QR code with embedded Invoice Reference Number may be produced electronically for verification instead of physical tax invoices.
The rules permit a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic procedure and allow the QR code to be produced electronically for verification in lieu of the physical tax invoice. The Commissioner, on Council recommendation and by notification, may exempt a person or class of registered persons from issuing invoices under that procedure for a specified period subject to conditions and restrictions.

SEZ de-notification reduces the notified zone following statutory proposal, state approval and regulatory compliance.
Central Government de-notifies a portion of the IT/ITES Special Economic Zone at Greater Noida, reducing the notified SEZ area to a smaller resultant area. The action follows the developer's statutory proposal, State Government approval, and the Development Commissioner's recommendation, and records satisfaction that statutory requirements and applicable SEZ rules have been fulfilled. The notification specifies the plot to be de-notified and the adjusted total SEZ area.

Foreign Contribution rules now require a designated FCRA account, digital filings, fees via payment gateway, and stricter conditions for registration and large grants.
The amendment mandates opening and disclosure of a designated FCRA Account for receipt of foreign contribution, requires electronic form for filings and payment of specified fees via the Central Government payment gateway, sets eligibility conditions for registration and prior permission (including three years' existence/minimum core spending and donor-recipient safeguards), permits instalmentised receipt for amounts over one crore subject to 75% utilisation proof and field inquiry, and provides that unutilised funds and assets vest with the prescribed authority where registration ceases or is cancelled.

Dynamic QR Code implementation for B2C invoices extended, expanding applicability to preceding financial years and delaying rollout.
The amendment postpones the implementation date for the Dynamic QR Code requirement for B2C invoices and substitutes "a financial year" with "any preceding financial year from 2017-18 onwards," extending the requirement's applicability to prior financial years while deferring operational commencement.

Commencement of section 10 of Andhra Pradesh GST Amendment appointed to take effect on 1 September 2020.
The Government of Andhra Pradesh, by G.O.Ms.No.325 dated 10th November 2020 and exercising the power under sub section (2) of section 1 of the Andhra Pradesh GST (Amendment) Act, 2019 (Act No.37 of 2019), appoints the 1st day of September, 2020 as the date on which the provisions of section 10 of the Amendment Act shall come into force.

Late fee waiver for delayed GST returns filed by the extended deadline; excess fees waived and full waiver when state tax nil.
The notification conditionally waives late fees under section 47 for specified registered persons who file delayed returns by 30th September, 2020: amounts of late fee in excess of two hundred and fifty rupees are waived, and the late fee is fully waived where the State tax payable in the return is nil. A similar concession applies to taxpayers above the aggregate turnover threshold who furnish FORM GSTR-3B for May-July, 2020 by the same date. The notification is effective from 25th June, 2020.

Late fee waiver for delayed GSTR-10 filings: reduced penalty where returns are filed within the specified remedial window.
A targeted waiver limits late fee liability for registered persons who failed to furnish FORM GSTR-10 by the due date but file the return between 22 September 2020 and 31 December 2020; the government, exercising its statutory powers, waives the portion of the late fee above a modest base threshold, thereby reducing the fee payable for returns regularised within that remedial window.

EVC filing for companies permitted for GSTR-3B and GSTR-1 returns during the specified relief filing period.
The Sixth Amendment substitutes provisos to rule 26(1) to allow registered persons that are companies under the Companies Act, 2013 to furnish the section 39 return in FORM GSTR-3B and the section 37 outward-supplies details in FORM GSTR-1 verified through electronic verification code (EVC) during the respective relief filing periods; the amendment is made under section 164 and is given retrospective commencement as stated in the notification.

Extension of e-way bill validity extended to end of June for bills generated before March whose validity expired mid March.
Extension of the e-way bill validity is provided for bills generated on or before 24 March 2020 whose validity expired on or after 20 March 2020, by deeming their validity extended until 30 June 2020; the notification amends a prior departmental proviso under the Andhra Pradesh GST Act read with the IGST Act and is deemed to have come into force on 31 May 2020.