Quarterly return option: registered persons may file quarterly returns while remitting tax monthly, subject to eligibility and conditions.
Notification designates registered persons below a turnover threshold who opted under the relevant rule to furnish quarterly returns and pay tax monthly, subject to conditions: the preceding month's return must be filed when opting; the option remains in force unless revised; exceeding the turnover threshold during a quarter ends eligibility from the first month of the next quarter. The notification sets out deemed default options based on prior filing frequency and permits electronic amendment of the selection within a specified portal period. The notification has the stated effective date.

Interim tax deposit requirement for quarterly filers permits deposits in the first two months based on prior return balances.
Notification allows quarterly filers to discharge interim tax in the first and/or second month of a quarter by depositing into the electronic cash ledger an amount equal to thirty five per cent of the tax liability from the preceding quarter's return (or the last month of the immediately preceding quarter for monthly filers), provided the person has furnished the return for a complete preceding tax period; no deposit is required where electronic cash or credit ledger balances are adequate or liability is nil.

Commencement of amendment provision: Section 7 of the Madhya Pradesh GST Amendment notified to commence on 10 November 2020.
The State Government, in exercise of the powers conferred by sub-section (2) of section 1 of the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2020, appoints the 10th day of November, 2020 as the date on which the provisions of section 7 of the said Act shall come into force by notification dated 30th December 2020.

GST scope expansion: eligibility extended to prior financial years and applicability expressly includes exports.
The notification substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" and inserts "or for exports" after "goods or services or both to a registered person", expanding temporal and transactional scope; effective from 30th September 2020 under sub rule (4) of rule 48 of the Madhya Pradesh GST Rules, 2017.

Threshold reduction under GST rules lowers turnover threshold and alters taxpayer classification and compliance obligations moving forward.
The State Government, invoking the relevant sub rule of the Madhya Pradesh GST Rules, amends its earlier notification to substitute the previously prescribed higher monetary turnover threshold with a lower monetary threshold. The substitution, made on the Council's recommendation, takes effect from the 1st day of January, 2021 and alters which taxpayers fall within the specified regulatory treatment by replacing the earlier threshold figure with the newly specified figure.

Commencement of amended GST provision: section 11 is deemed to have come into force from the notified date.
The State Government, exercising the power under sub section (2) of section 1 of the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2020, by administrative notification declares section 11 of the Amendment Act to be deemed in force from an earlier specified date, effecting the retrospective commencement of that provision and signed in the name of the Governor by an authorised official.

HSN code reporting requirement adjusted by turnover threshold; lower-turnover suppliers may omit HSN digits for supplies to unregistered persons.
Prescribes differing numbers of digits of the HSN Code to be shown in tax invoices based on a registered person's aggregate turnover in the preceding financial year, with a relaxation allowing registered persons below the lower turnover threshold not to mention the specified HSN Code digits in invoices issued to unregistered persons; effective 1 April 2021.

Deemed commencement date for specified amendment provisions gives retrospective effect to sections of the GST Amendment Act.
Appoints 30 June 2020 as the deemed commencement date for sections 2 and 13 of the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2020, by notification issued under the powers of sub section (2) of section 1, thereby treating those provisions as having come into force on that earlier date.

Notification amendment extends applicability to prior financial years from start of GST and defers the operative date to December.
The amendment broadens temporal scope by replacing "a financial year" with "any preceding financial year from 2017-18 onwards" and defers the operative reference date from "1st day of October" to "1st day of December"; these changes are effected under the proviso to rule 46 of the Madhya Pradesh GST Rules and take effect from the 30th day of September 2020.

Effective date amendment extends prior notification deadline to a later date, operative from the original effective date.
The State Government amends an earlier GST notification by substituting the previously specified calendar date with a later date, issued under statutory authority, and declares that the amendment shall come into force with effect from the original effective day stated in the notification.

Invoice Reference Number requirement: taxpayers must obtain IRN via FORM GST INV-01 upload within thirty days to validate invoices.
Registered persons who prepared tax invoices other than the prescribed manner must obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the date of such invoice; failure to do so will result in the document not being treated as an invoice.

GST exemption for satellite launch services by ISRO, Antrix and New Space India Limited; supplies nil-rated under MP GST.
The State amended its GST notification to add serial number 19C, specifying that satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited are nil-rated under the Madhya Pradesh GST; the amendment takes effect from 16th October 2020.

Extension of annual GST return filing deadline under section 44, permitting electronic submission via the common portal.
Government extends the statutory time limit for furnishing the annual return for financial year 2019-20 under the MGST Act, on the Council's recommendation, permitting electronic filing through the common portal until 28th February, 2021, specifying the legal basis under the Act and rules.

Extension of annual return filing deadline under GST allowing electronic submission through the common portal to specified taxpayers.
The Commissioner, on Council recommendation and invoking sub section (1) of section 44 and rule 80, extends the time limit for furnishing the annual return for the specified financial year and directs electronic submission through the common portal; issued as a state GST notification by the Commissioner of State Taxes.

Extension of annual GST return filing deadline: annual return under section 44 extended to 31 March 2021 for 2019-20.
The Commissioner, on the recommendations of the Council and exercising powers under the Act read with the Rules, extends the time limit for furnishing the annual return electronically through the common portal for the financial year 2019-20, as set out in the Central Tax notification issued by the Ministry of Finance; a later notification substituted the originally notified date with the currently specified extended date.

Extension of annual return filing deadline under GST permits electronic submission for the 2019-20 financial year until notified date.
The Commissioner, exercising powers under the Act read with the rules and on the Council's recommendation, extends the time limit for electronic furnishing of the annual return for the financial year 2019-20 through the common portal until 28.02.2021.

Import policy: porcine intestinal mucosa permitted free with sanitary import permit while other items under same code remain restricted.
Import of porcine intestinal mucosa under HS code 05040039 is designated free, subject to obtaining a Sanitary Import Permit from the Department of Animal Husbandry and Dairying as per Notification S.O. 2666(E); other goods under the same HS code remain restricted and continue to be governed by Chapter 5 import policy conditions of the ITC (HS) classification.

Anti-dumping duty rescission removes prior ADD on specified polyester yarn imports, subject to actions taken before rescission.
The Central Government rescinds Notification No. 51/2015 Customs (ADD) that imposed anti dumping duty on fully drawn or fully oriented polyester yarn (non textured and non POY) from China PR and Thailand, while preserving the validity of actions taken or omitted before the rescission; the rescission is issued by Notification No. 48/2020 Customs (ADD) dated 30 December 2020 and notes a prior amendment by Notification No. 39/2020 Customs (ADD).

Customs tariff amendment updates specified table entries in an earlier exemption notification, altering column five values effective immediately.
Amendment under section 25(1) of the Customs Act, 1962 substitutes the entries in column (5) of the Table in Notification No. 46/2011-Customs for serial numbers 80, 81, 83, 124 and 125 with the new specified values; the change is made in the public interest and takes effect from 1 January 2021.

Courier processing for COVID-19 vaccines extends to related durable containers, re-export, declarations, gifts, samples and prototypes.
Courier import and export procedures under the electronic declaration framework are extended to COVID-19 vaccines. The amendment also covers bona fide gifts, commercial samples, prototypes, and re-export of durable containers, including accessories, imported in relation to such vaccines. Form H is revised to require declarations concerning empty durable containers and accessories imported for COVID-19 vaccines.