Amendment of notification: substitution of statutory deadline to extend the operative date to 31st December 2020.
The Commissioner, exercising powers under the Arunachal Pradesh GST framework and on the Council's recommendation, amends Notification No. 39/2020 - State Tax dated 5 May 2020 by substituting the previously specified deadline with a later calendar date, thereby extending the notification's operative timeframe; no other terms are altered.

HSN code digit requirement tied to turnover threshold; lower turnover suppliers may omit HSN on invoices to unregistered persons.
Effective 1 April 2021 the substituted Table prescribes HSN Code digit requirements on tax invoices: four digits for registered persons with aggregate turnover up to five crores in the preceding financial year and six digits for those with aggregate turnover above that threshold, with a proviso allowing registered persons within the lower turnover bracket to omit mentioning the number of HSN digits on invoices issued to unregistered persons.

Notification amendment expands specified financial years, extending the notification's retrospective application to cover the additional year.
The State amends Notification No. 47/2019-State Tax by substituting the opening paragraph's reference to the two earlier financial years with a reference that includes the subsequent financial year, thereby expanding the notification's temporal scope; the amendment is declared to be effective retrospectively from a specified date in October 2020.

GSTR-3B filing deadlines set for October-March; smaller turnover taxpayers receive a short extension and payment rules clarified.
Specifies filing in FORM GSTR-3B for October 2020 to March 2021: general filing due on the twentieth day of the succeeding month; taxpayers with aggregate turnover up to five crore rupees whose principal place of business is in the State shall file by the twenty-second day. Payment of tax must be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable; interest, penalty and other amounts must be debited to the electronic cash ledger, and all payments made not later than the last date for furnishing the return. Notification effective 15th October 2020.

Due date extension for GSTR-1 filings for specified high-turnover registrants; revised monthly deadline to be notified.
Extension of the due date is prescribed for furnishing details of outward supplies in FORM GSTR-1 by the class of registered persons whose aggregate turnover exceeds the specified threshold, for each monthly tax period from October 2020 to March 2021, to be furnished by the eleventh day of the month succeeding the relevant month; the time limit for furnishing details or return under the complementary provision for the same months will be notified subsequently, and the notification is deemed to have come into force on 15 October 2020.

Quarterly GSTR-1 filing deadlines for small taxpayers announced, with specified staggered due dates and subsequent monthly timelines.
Registered persons with aggregate turnover up to 1.5 crore rupees must furnish outward supply details in FORM GSTR 1 on a quarterly special procedure: October-December 2020 by 13 January 2021 and January-March 2021 by 13 April 2021. The time limit under section 38(2) for monthly returns for October 2020-March 2021 will be notified later. The notification is deemed effective from 15 October 2020.

Tariff rate quota for potato imports: concessional customs duty with electronic TRQ allocation and ICES debiting.
Establishes a tariff rate quota granting a 10% in quota basic customs duty on up to one million metric tonnes of potatoes imported in a financial year, with the duty exemption limited to amounts in excess of duty calculated at that in quota rate. The TRQ is allotted by the Directorate General of Foreign Trade under the Handbook of Procedure 2015 20; authorizations must be issued electronically, transmitted to ICES, and imports under the TRQ allowed only upon electronic debiting. The concession ceased to apply after 31 January 2021 and the notification was later rescinded effective 2 February 2022.

Extension of exemption deadline postpones cut-off under customs notification, extending applicability of the specified proviso.
Substitutes the date in the first proviso, item (ii) of clause (e) of Notification No.50/2017 Customs, replacing "31st day of October, 2020" with "31st day of December, 2020", thereby extending the temporal applicability of that proviso; amendment effected under powers of section 25(1) of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975 as a further amendment to the principal notification.

Goa GST rules amended: HS code reporting, SMS OTP nil-returns, audit requirement and comprehensive form updates.
The amendment empowers the Commissioner to require specified HS code digit reporting for classes of taxpayers or supplies; permits SMS/OTP filing of designated Nil returns/statements; mandates audit and electronic filing of audited accounts and reconciliation in FORM GSTR 9C for taxpayers with turnover above five crore for FY 2018 19 and 2019 20; temporarily waives a restriction for returns not furnished Feb-Aug 2020 (20 Mar-15 Oct 2020); makes certain proper officer communications discretionary; and replaces or updates multiple GST forms and tables including FORM GSTR 2A, GSTR 1, GSTR 5/5A, GSTR 9/9C and various DRC/ASMT forms.

Notification amendment extends GST notification applicability to an additional financial year under Goa GST Act.
Amendment to a government notification under the Goa Goods and Services Tax regime substitutes the words and figures referring to two financial years with wording that includes an additional financial year, thereby extending the notification's temporal applicability; the change is effected by formal notification issued by the Department of Finance on the Council's recommendation.

GSTR-1 filing deadlines for small taxpayers set for quarterly submissions; due dates announced for relevant quarters.
Registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year shall furnish details of outward supplies in FORM GSTR-1 on a quarterly basis: October-December 2020 by 13 January 2021, and January-March 2021 by 13 April 2021; the time limit for furnishing details or return for October 2020-March 2021 will be notified subsequently in the Official Gazette.

Satellite launch service exemption under Goa SGST applies to supplies by designated Indian space entities from the commencement date.
Goa SGST exemption coverage is expanded to satellite launch services supplied by the Indian Space Research Organisation, Antrix Corporation Limited, or New Space India Limited. Such services are subject to nil central and State tax rates under the relevant exemption table. The exemption takes effect from 16 October 2020.

Optional annual return filing for small taxpayers not filed by the due date extended to the latest fiscal year.
The notification makes filing the annual return under the Odisha GST framework optional for small taxpayers with aggregate turnover below the notified threshold who had not filed by the due date, by amending an earlier finance department notification to include the 2019-20 fiscal year among the covered years.

Special GSTR-1 filing procedure: quarterly due dates prescribed for small registered persons for specified quarters.
Notification prescribes, under section 148, that registered persons having aggregate turnover of up to 1.5 crore rupees shall furnish details of outward supplies in FORM GSTR-1 for specified quarters; GSTR-1 for October-December 2020 is due by 13th January 2021 and for January-March 2021 by 13th April 2021, and the time limit for furnishing details or return under section 38(2) for October 2020-March 2021 will be notified in the Official Gazette.

Odisha GST rules amended to allow SMS filing of nil returns, revise HSN requirements, audit thresholds and auto-populated GSTR-2A.
The Twelfth Amendment revises Odisha GST Rules to permit the Board to prescribe HSN-digit requirements, allow OTP-verified SMS filing for nil returns, relax certain restrictions for returns not filed Feb-Aug 2020, require audit and FORM GSTR-9C filing for turnovers above five crore for FY 2018-19 and 2019-20, and substitutes FORM GSTR-2A and multiple return and demand forms with detailed tables and instructions including auto-population and amendment mechanics.

Tax exemption for satellite launch services: supplies by specified Indian space entities are nil-rated under state GST.
An amendment inserts serial 19C in the State Tax (Rate) table exempting satellite launch services supplied by specified Indian space entities by prescribing a nil rate under the Chhattisgarh GST framework; the State enacted the change on Council recommendation and made it effective from 16th October 2020.

Vivad se Vishwas payment deadline extended, allowing later filing of declarations and staggered payment windows under the Act.
The Central Government, under section 3 of the Direct Tax Vivad se Vishwas Act, 2020, notifies extended dates for filing declarations with the designated authority in respect of tax arrears and for payment of amounts due: a postponed declaration deadline, a date on or before which amounts under the Act's third-column payment schedule must be paid, and a date on or after which amounts under the fourth-column schedule become payable. The notification also inserts a last date under clause (l) of sub-section (1) of section 2 and takes effect from its publication in the Official Gazette.

Invoice Reference Number procedure for registered persons requires portal upload and timely compliance for validity of invoices.
Registered persons covered by rule 48(4) who issued invoices in a different manner must follow a special procedure during 1 October 2020 to 31 October 2020. They are required to obtain an Invoice Reference Number (IRN) by uploading the specified particulars in FORM GST INV-01 on the Common Goods and Services Tax Electronic Portal within thirty days from the invoice date, failing which the document will not be treated as an invoice.

GST notification amendment changes year references in exemption table entries and applies retrospectively from October 2020.
The Uttarakhand Goods and Services Tax notification amends the earlier table entries by substituting the figures "2021" for "2020" against serial numbers 19A and 19B in column (5). The amendment is made in exercise of powers under the Uttarakhand Goods and Services Tax Act, 2017, on the recommendation of the Council, and is stated to be in public interest. It is deemed to have come into force from 1 October 2020.

Quick Response code and Invoice Reference Number requirements reshape invoice issuance and electronic verification under GST rules.
The Uttarakhand Goods and Services Tax (Eleventh Amendment) Rules, 2020 amend the GST Rules, 2017 from 30 September 2020. They require invoices issued under rule 48(4) to carry a QR code with an embedded Invoice Reference Number, permit exemption from such invoice issuance by notification for a specified period, and allow electronic production of the QR code with embedded IRN for verification in lieu of a physical tax invoice.