Uttarakhand GST notification amendment expands the covered financial years and shifts the operative date to December.
Amendment is made to the Uttarakhand SGST notification issued under the sixth proviso to rule 46 of the Uttarakhand Goods and Services Tax Rules, 2017. The amendment substitutes the reference to a financial year with any preceding financial year from 2017-18 onwards, thereby enlarging the period covered by the notification. It also replaces the date 1st day of October with 1st day of December, thereby altering the operative commencement date prescribed in the original notification.

GST invoice rule amendment expands the covered financial year reference and adds exports to the supply scope.
The Uttarakhand Goods and Services Tax Rules, 2017 are amended under rule 48(4) in public interest. The earlier notification is modified by substituting "any preceding financial year from 2017-18 onwards" for "a financial year" and by inserting "or for exports" after the words referring to supply of goods or services or both to a registered person.

Late fee waiver for delayed GST returns: eligible taxpayers filing by the September deadline receive specified fee relief.
Waiver of late fees is provided for specified registered persons and for taxpayers above the notified turnover threshold who file prescribed returns by 30th September, 2020: late fee amounts in excess of two hundred and fifty rupees shall be waived and fully waived where the state tax payable in the return is nil; the amendment is effective from 25th June, 2020.

Composition levy framework amended, substituting rule 7 table to redefine eligible categories and turnover-based tax rates.
The amendment substitutes the Table in rule 7 of the Central Goods and Services Tax Rules, 2017 to revise the composition levy framework by enumerating categories of registered persons (manufacturers with specified exclusions; suppliers under clause (b) of paragraph 6 of Schedule II; other suppliers eligible under section 10(1) and (2); and persons opting under section 10(2A)) and prescribing discrete turnover-linked tax rates for each category, effective from 1 April 2020.

Late-fee waiver for delayed GST return filing applies to registered persons furnishing returns within the defined period.
Government of Goa waives the portion of late fee payable for delayed furnishing of FORM GSTR-10 that exceeds two hundred and fifty rupees. The waiver applies to registered persons who failed to furnish the return by its due date but furnish FORM GSTR-10 between 22 September 2020 and 31 December 2020. Late fee remains payable up to the stated cap.

Anti dumping duty extension on Fluoroelastomers continues, postponing expiry to a later date to maintain trade remedy measures.
Extension of anti-dumping duty on Fluoroelastomers (FKM) from China PR by substituting the earlier specified expiry date in paragraph 3 of the principal notification; the Central Government, invoking powers under the Customs Tariff Act and the Anti dumping Rules, continues the existing anti-dumping measure for the extended period at the request of the designated authority following a review.

Interest relief for delayed GST returns permits nil or reduced interest if returns are filed by specified conditional dates.
The amendment to Notification No.13/2017-State Tax establishes an interest relief scheme for registered persons who did not furnish FORM GSTR-3B for specified early-2020 tax periods. It classifies taxpayers by turnover and prescribes nil or reduced interest when the return is furnished by the conditional dates set for each tax period and turnover bracket, thereby altering the interest payable for late returns under the cited notification, effective from the stated retrospective date.

HSN code digit requirement: invoice HSN digits tied to turnover thresholds, with relaxed omission allowed for small taxpayers.
Revises HSN code digit requirements for tax invoices under Kerala SGST Rules: from 1 April 2021 a table links number of HSN digits to a taxpayer's aggregate turnover in the preceding financial year, with a proviso allowing registered persons at or below the lower turnover threshold to omit the specified HSN digits on invoices issued to unregistered persons; the amendment is notified as effective from 15 October 2020 under the first proviso to rule 46.

Return filing deadlines for GSTR-3B monthly returns set; extended deadline for taxpayers with lower turnover.
Specifies filing timelines for returns in FORM GSTR-3B for October 2020 to March 2021: returns are to be furnished electronically through the common portal by the twentieth day of the succeeding month, with an extended deadline to the twenty second day for taxpayers with aggregate turnover up to five crore rupees in the previous year. Payment mechanics require tax to be discharged by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty or other amounts to be debited from the electronic cash ledger, on or before the return filing due date.

Amendment to GST notification expands covered financial years to include 2019-20, broadening temporal applicability for compliance purposes.
The Government, invoking the authority under Section 148, amends Government Notification (20/2019) by substituting the phrase "financial years 2017-18 and 2018-19" with "financial years 2017-18, 2018-19 and 2019-20," thereby extending the notification's temporal scope to include the additional financial year.

GSTR-1 filing deadline for small taxpayers set with quarterly due dates and subsequent return timelines to follow.
Notification requires registered persons below the prescribed small taxpayer turnover threshold to furnish outward supply details in FORM GSTR-1 for October-December and January-March quarters by the specified quarterly due dates; time limits for furnishing related details or returns for October through March will be notified subsequently in the Official Gazette.

HSN code digit requirements set by turnover threshold determine invoice HSN disclosure and optional omission for small suppliers.
Amendment prescribes two-tier HSN Code digit disclosure in tax invoices by aggregate turnover: lower-turnover registrants to report four HSN digits and higher-turnover registrants to report six HSN digits; lower-turnover registrants may omit HSN digit mention when supplying to unregistered persons. The change is effected under the first proviso to rule 46 and substitutes the Table in the principal notification.

Inclusion of an additional financial year expands the applicability of a state GST notification to a subsequent fiscal period.
The Governor, exercising powers under section 148 of the Mizoram Goods and Services Tax Act, 2017 and on the Council's recommendation, amends Notification No. 47/2019 - State Tax by substituting the opening paragraph phrase "financial years 2017-18 and 2018-19" with "financial years 2017-18, 2018-19 and 2019-20", thereby extending the notification's operative period to include the 2019-20 fiscal year.

Nil rate for satellite launch services established, exempting specified national space entity supplies under State GST from tax.
Inserts a new serial entry 19C into the State Tax (Rate) notification, applying a Nil rate to satellite launch services when supplied by specified national space organisations, thereby treating those supplies as zero-rated for State GST; the amendment takes effect from 16 October 2020 and amends Notification No. 12/2017-State Tax (Rate).

Invoice Reference Number procedure notified for GST taxpayers issuing invoices outside the prescribed manner.
Registered persons who prepared tax invoices otherwise than in the manner specified under rule 48(4) were required, during 1 October 2020 to 31 October 2020, to follow a special procedure and obtain an Invoice Reference Number (IRN) by uploading particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date. If the IRN was not obtained within that time, the document would not be treated as an invoice.

GST documentation rules broadened to cover exports and extend the relevant preceding financial year period.
Amendment to the Uttar Pradesh GST notification governing the prescribed documentation framework substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" and inserts "or for exports" after supplies of goods or services or both to a registered person. The amendment extends the relevant period and brings exports within the same operative framework.

IGST reimbursement eligibility extended for units that file required returns and submit outstanding claims by the revised deadline.
Amendment to clause 5.1 of the Jammu and Kashmir IGST reimbursement Scheme permits industrial units that failed to file earlier claims to avail the Scheme provided they have filed all due returns up to the specified month and that they submit their claims to the concerned jurisdictional officer by the final cut-off date.

Drawback admissibility for DTA supplies to foreign suppliers in FTWZ when payments are made in foreign currency.
Amendment authorises drawback or similar benefit for supplies from the Domestic Tariff Area to foreign suppliers in a Free Trade and Warehousing Zone where the foreign supplier makes payment in foreign currency to the Domestic Tariff Area, subject to the conditional requirement in the existing SEZ rules.

Margin for derivative contracts: Reserve Bank permission required before posting, collecting or paying interest on margins.
Regulation restricts posting, collection and interest payment on margin for derivative contracts absent Reserve Bank permission, defines margin and permitted derivative contracts, and permits authorised dealers, subject to Reserve Bank directions, to post and collect margin and pay or receive interest on margin in India and abroad on their own account or for customers for permitted derivatives with non resident counterparties.

Extension of filing deadline for annual GST returns grants additional time to furnish FORM GSTR-9 under state tax rules.
The notification amends a prior state tax notification to substitute the earlier due date for furnishing the annual return in FORM GSTR-9 with a later date. It records that the Commissioner of State Tax, exercising powers under the state GST law and rules on Council recommendation, issues this change and declares the amendment to be deemed effective from the original due date.