Notification amendment extends earlier cut off dates under the Assam GST notification, modifying substituted dates and operative commencement.
Amendment replaces the original end June dates in the first paragraph of a prior Assam GST notification with end August dates, made under statutory authority conferred by section 168A of the Assam GST Act; the amendment is declared to be deemed to have come into force from the twenty seventh day of June 2020 and is issued by the Finance (Taxation) Department.

Notification amendment: substitution of prescribed dates extends the notification's temporal scope, given retrospective effect.
Amendment substitutes two prescribed dates in the first paragraph of the earlier tax notification, replacing each originally prescribed date with a later date, thereby extending the notification's temporal scope. The amendment is issued under delegated GST authority on the Council's recommendation and is declared to be deemed to have come into force from an earlier specified date, giving retrospective effect to the date substitutions.

E-way bill validity extension: expired e-way bills during the specified pandemic period are deemed extended retroactively.
Where an e-way bill generated under the Assam GST rules on or before the specified cutoff had its validity period expire on or after the specified date in March 2020, the validity of such e-way bills is deemed to have been extended until the specified date in June 2020; the notification is deemed issued on a June date and deemed to have come into force from a May date.

E-way bill validity extension: certain e-way bills with expired validity during the March-April COVID period are deemed extended.
The notification amends a prior state tax notice to provide that e-way bills generated under rule 138 on or before 24 March 2020, whose validity expired between 20 March 2020 and 15 April 2020, shall be deemed to have their validity extended until 31 May 2020; the amendment is effected under section 168A and is deemed to have come into force from 5 May 2020.

Authority for Advance Ruling constituted under Tripura SGST law, naming members and superseding prior notification with retrospective effect.
Constitution of an Authority for Advance Ruling under the Tripura SGST framework is effected by a departmental notification that names two members by designation-the Additional Commissioner of State Tax, Tripura, and an Additional Commissioner of Central Goods and Services Tax-supersedes an earlier notification and declares its commencement with retrospective effect.

GSTR-3B filing deadline set: returns due by the succeeding-month deadline, with small taxpayers afforded a short additional grace.
Returns in FORM GSTR-3B for October 2020 to March 2021 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month; taxpayers with aggregate turnover up to five crore and principal place of business in Tripura may file by the twenty fourth day. Tax liabilities are to be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the specified due date.

Optional annual return filing extended to include the additional financial year, expanding eligibility for optional filing relief.
The notification amends a prior state GST notification by substituting the opening paragraph's listed financial years so that the optional annual return filing provision explicitly covers financial years 2017-18, 2018-19 and 2019-20, extending the optional filing relief to the additional year through a textual substitution in the cited notification.

HSN code digit requirement updated: specified digit lengths now required on tax invoices based on turnover thresholds.
Prescribes turnover-based requirements for the number of HSN digits on tax invoices effective 1 April 2021, replacing the prior table and allowing registered persons within the lower turnover band to omit the specified HSN digits when issuing invoices to unregistered persons, under the first proviso to rule 46 of the Tripura SGST Rules.

GSTR-1 filing deadline set for eligible small taxpayers: quarterly outward-supply returns must be furnished by fixed dates.
Prescribes due dates for furnishing FORM GSTR-1 by registered persons with aggregate turnover within the notified threshold, requiring quarterly submission of outward-supply details for October-December 2020 and January-March 2021 by the specified dates in the Table; further states that the time limit for furnishing details or return under subsection (2) of section 38 for October 2020 to March 2021 will be notified later in the Official Gazette.

Due date for GSTR-1 returns extended to the eleventh day after each month for specified registered persons.
Extends the due date for furnishing FORM GSTR-1 by registered persons exceeding the aggregate turnover threshold, fixing the filing deadline for each month from October 2020 to March 2021 as the eleventh day of the month succeeding such month, with related return deadlines to be notified later in the Official Gazette.

Anti-dumping duty extended on carbon black imports from China PR and Russia through end of December 2020.
The Central Government amended Notification No. 54/2015-Customs (ADD) to insert a paragraph providing that, notwithstanding paragraph 2, the anti-dumping duty on Carbon Black used in rubber applications originating in or exported from the People's Republic of China and Russia shall remain in force up to and inclusive of 31st December, 2020, unless revoked, superseded or amended earlier, pursuant to the review initiated by the designated authority and the powers conferred under the Customs Tariff Act and the anti-dumping rules.

Extension of GSTR-1 filing deadline: specified high-turnover registrants may file monthly outward supplies by the eleventh day.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover exceeding one and a half crore rupees, permitting monthly details for October 2020 to March 2021 to be furnished by the eleventh day of the month succeeding each such month; the extension is issued under the specified provisions of the Telangana GST Act and is effective from 15th October 2020.

Extension of annual return filing deadline: filing period extended to a later date by state revenue authority.
The Commissioner of State Tax amends a prior notification to extend the time for furnishing the annual return in FORM GSTR-9 by substituting the earlier prescribed filing date with a later calendar date, doing so under powers conferred by the Telangana GST Act and the GST Rules; the amendment is notified as effective from a specified day in October 2020, thereby backdating the commencement of the extended deadline.

HSN code disclosure requirement revised; smaller taxpayers may need fewer digits and may omit HSN for unregistered supplies.
The amendment substitutes the Table in Notification No. 03/2017 to link the required number of HSN code digits in tax invoices to a registered person's aggregate turnover, requiring fewer digits for taxpayers within the lower turnover threshold and more digits for those above it, and permitting registered persons within the lower threshold to omit HSN digit specification in invoices to unregistered persons; the substitution takes effect from the stated future date while the notification is deemed to have been in force from an earlier stated date.

GSTR-3B filing deadlines set: standard monthly deadline, extended filing window for smaller taxpayers and electronic ledger payments required.
FORM GSTR-3B returns for October 2020-March 2021 must be filed electronically through the common portal by the twentieth day succeeding each month, with taxpayers having aggregate turnover up to five crore permitted filing by the twenty second day; payments must be discharged by debiting the electronic cash or electronic credit ledger as applicable, and interest, penalty or other amounts by debiting the electronic cash ledger, subject to statutory payment provisions. The notification is effective from mid October 2020.

Invoice Reference Number requirement mandates uploading invoice particulars on the GST portal or the invoice will not be recognised.
Notification requires registered persons who prepared tax invoices otherwise than as specified to obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the GST Electronic Portal for invoices issued between 1 October 2020 and 31 October 2020, and to do so within thirty days from the invoice date; failure to obtain the IRN within that period means the document will not be treated as an invoice.

Return due date extension under section 44: Tripura GST return filing deadline extended to 31 October 2020.
The Commissioner, under section 44 of the Tripura SGST Act read with rule 80, on the Council's recommendation, amends the principal notification of 6 July 2020 by substituting the earlier specified due date for filing returns with a later calendar date, thereby extending the statutory return filing timeline for taxpayers as notified by the Finance Department on 6 November 2020.

Temporal scope of GST notification extended to preceding financial years and coverage broadened to include supplies for exports.
The notification substitutes the words "a financial year" with "any preceding financial year from 2017-18 onwards" to extend temporal applicability, and inserts the words "or for exports" after the phrase relating to supplies "to a registered person", thereby expressly including supplies for export within the notification's scope.

Dynamic QR Code implementation deferred; state notifies extension of B2C invoice compliance deadline under GST rule.
The notification amends a prior finance department notification under the rule proviso to (1) replace the expression "a financial year" with "any preceding financial year from 2017-18 onwards" to extend retrospective scope, and (2) substitute the earlier commencement date for mandatory Dynamic QR Code use on B2C invoices with a later date, thereby deferring the implementation deadline.

GST notification amendment extends the statutory compliance deadline by substituting the earlier date with a later end of year date.
The Commissioner of State Tax, exercising powers under sub section (1) of Section 44 of the Goa Goods and Services Tax Act, 2017 and Rule 80 of the Goa GST Rules, amends Notification No. CCT/26-2/2018-19/59/1505 dated 17th October, 2020 by substituting the figures, letters and word "31st October, 2020" with "31st December, 2020," thereby extending the specified compliance date.