GST rate validity extension: specified notification entries amended to extend applicability and take effect from October commencement.
The Finance Department amends Notification No. 12/2017-State Tax (Rate) by substituting the figures "2020" with "2021" in column (5) for serial numbers 19A and 19B, thereby extending the applicability period of those table entries; the amendment is effected under statutory powers and Council recommendation and comes into force from the 1st day of October, 2020.

APGST exemption for international goods transport by air or sea extended, preserving tax relief for cross-border shipments.
The Andhra Pradesh Government amended G.O.Ms.No.588 to extend the APGST exemption for transportation of goods by air or sea from the customs station of clearance in India to places outside India by substituting the year in entries for serial numbers 19A and 19B from 2020 to 2021; the amendment, made under specified provisions of the Andhra Pradesh GST Act and on the GST Council's recommendation, takes effect from 1 October 2020.

Exchange rate determination fixes conversion rates for specified foreign currencies for import and export valuation under customs law.
Under the Customs Act the Board fixes specific rupee conversion rates for listed foreign currencies to be applied to imported and exported goods, providing separate rupee equivalents for imports and exports, and superseding the immediately preceding notification except as to prior actions; the rates are set out in Schedule I (per unit) and Schedule II (per 100 units) with administrative references and a recorded substitution for the Turkish lira.

HSN code disclosure requirement: invoice HSN digit length tied to turnover category; optional for supplies to unregistered persons.
Amendment prescribes HSN digit disclosure on tax invoices: registered persons with aggregate turnover up to the lower threshold must mention four HSN digits; those above the threshold must mention six digits. A proviso allows registered persons at or below the lower threshold not to mention the specified HSN digit count on invoices issued to unregistered persons. The change substitutes the earlier Table under the first proviso to rule 46 of the Andhra Pradesh GST Rules, 2017 and takes effect from 1 April 2021.

Return filing extension under Section 44: Commissioner substitutes the prescribed due date to align with central notification.
The Commissioner, invoking sub section (1) of Section 44 and rule 80 of the AP GST Rules, amends prior proceedings by substituting the earlier prescribed due date for filing returns for the financial year 2018-2019 with a later date, acting on GST Council recommendations and a central tax notification to align the State deadline with that policy.

GSTR-3B filing deadlines: monthly returns due with a small-taxpayer concession; payment must be made via electronic ledgers.
Prescription of monthly filing in FORM GSTR-3B for October 2020 to March 2021 requires electronic submission through the common portal by the twentieth day of the month succeeding the tax period, with a twenty-second-day concession for taxpayers with principal place in the State and turnover below the specified threshold; tax liabilities must be discharged by debiting the electronic cash or credit ledger as applicable and other amounts by debiting the electronic cash ledger on or before the filing due date.

Due date for GSTR-1 extended to the eleventh day following each month for specified high-turnover registered persons.
Directs that details of outward supplies in FORM GSTR-1 for each month from October 2020 to March 2021 by the specified class of registered persons shall be furnished by the eleventh day of the month succeeding the month to which the supplies relate; the time limit for furnishing related recipient-details/returns will be notified later.

GST exemption for satellite launch services removes State tax liability on launches supplied by specified public space entities.
Inserts a new Table entry (serial 19C, code 9965) in notification No. 1136-F.T. to exempt satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited from State GST by prescribing a nil rate; the amendment is effective from 16 October 2020.

HSN code reporting rules allow specification of required digits and exemptions for classes of taxpayers.
The Rules amend GST reporting and form provisions: authorities may specify required HSN code digits or exempt classes; nil returns may be filed via SMS with mobile OTP; audit and GSTR-9C filing obligations for certain prior years are reaffirmed with an aggregate turnover threshold and electronic filing route; a temporary restriction is relaxed for cases with unfurnished returns for earlier months; procedural language is made permissive for the proper officer; FORM GSTR-2A is replaced by a comprehensive auto-drafted supplies statement and multiple forms and tables are updated to include an additional financial year and revised reporting formats.

HSN code digits requirement: larger turnover suppliers must use extended HSN digits; small turnover suppliers may omit for unregistered.
Prescribes the number of HSN digits to be shown on tax invoices based on a registered person's aggregate turnover in the preceding financial year, increases the HSN digit requirement for suppliers above the turnover threshold, and allows suppliers at or below the threshold to omit HSN digits on invoices issued to unregistered persons; effective 1 April 2021.

Optional annual return filing extended for small taxpayers for financial year 2019-20 who missed the due date.
Extends optional treatment of annual return filing under the WBGST framework to include financial year 2019-20 for small taxpayers whose aggregate turnover is below the prescribed threshold and who did not file the return by the due date, amending Notification No. 1729-F.T. to list 2017-18, 2018-19 and 2019-20 and making the amendment effective from 15 October 2020.

GSTR 1 filing deadline adjusted for small registered persons to quarterly submissions with specified future due dates.
Notification requires registered persons with aggregate turnover up to 1.5 crore rupees to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis; the October-December 2020 quarter must be filed by the prescribed January 2021 date and the January-March 2021 quarter by the prescribed April 2021 date. Time limits for furnishing returns or details for October 2020 to March 2021 under the return provision will be notified later. The notification is effective from 15th October 2020.

Commencement of Rule 46 under Delhi GST Rules: provisions appointed to commence from 1 April 2020.
Under powers conferred by rule 5 of the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2019, the Lt. Governor, on the Council's recommendation and by notification of the Finance Department, appoints 1 April 2020 as the date from which the provisions of rule 46 of the Delhi Goods and Services Tax Rules, 2017 shall come into force.

Late fee waiver for delayed GSTR-10 filings allows only a nominal fee when returns are filed within the specified remedial window.
Waiver of the portion of late fee exceeding two hundred and fifty rupees is granted where registered persons furnish FORM GSTR-10 between 22nd September, 2020 and 31st December, 2020, under the Act's delegated statutory authority, effective from 21st September, 2020.

Dynamic QR code requirement for high turnover registered B2C invoices; display provided QR cross references deemed valid from Oct 1, 2020.
An invoice issued to an unregistered person (B2C invoice) by a registered person whose aggregate turnover exceeds the prescribed threshold, and by registered persons under the Integrated GST framework, must include a Dynamic Quick Response (QR) code, subject to specified sub rule exemptions. A Dynamic QR code provided via digital display with a cross reference to payment is deemed to be a Quick Response code. The notification supersedes the earlier notice and is effective from 1 October 2020.

Extension of GSTR 9/9C due date allows filing for the relevant financial year until the revised deadline.
The notification amends an earlier departmental notification to substitute the GSTR-9/9C filing deadline of 31st October with 31st December, thereby extending the due date for filing annual returns and reconciliation statements. It is issued under powers conferred by the State GST Act read with the GST Rules on the Council's recommendations and is deemed to have come into force from 28th October, 2020.

Return filing deadlines: GSTR-3B returns due monthly, with extended due date for small turnover taxpayers.
Specifies that returns in FORM GSTR-3B for October 2020 to March 2021 must be filed electronically through the common portal by the twentieth day of the succeeding month, with an extended due date to the twenty fourth day for taxpayers below the prescribed turnover threshold whose principal place of business is in the State. Requires registered persons to discharge tax liability by debiting the electronic cash ledger or electronic credit ledger, and to discharge interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the applicable due date. Notification effective from 15 October 2020.

GSTR-1 due date extension for specified high-turnover taxpayers: monthly filings now due on the succeeding month's eleventh day.
Extends the filing deadline for FORM GSTR-1 for registered persons above the aggregate turnover threshold, for each month from October 2020 to March 2021, to the eleventh day of the month succeeding the relevant month; time limits for the companion outward supplies return will be notified later; the extension is effective from 15 October 2020.

Extension of time for furnishing annual return under section 44 provides an extended electronic filing deadline for the financial year.
Extension of time granted for furnishing the annual return for the financial year 2018-19 under section 44 read with rule 80, permitting electronic submission through the common portal and extending the statutory electronic filing deadline as authorised by the Commissioner on the Council's recommendation.

Nil GST returns via SMS enabled, allowing filing and OTP verification using the registered mobile number.
Permits registered persons required to file Nil returns under section 39 in FORM GSTR-3B or Nil details under section 37 in FORM GSTR-1 to furnish those Nil filings via short messaging service using the registered mobile number, with verification through a registered mobile number based One Time Password; defines Nil return/details as having no entries in all Tables of the respective forms for the tax period.