GSTR-3B filing deadline set with staggered due dates and mandatory electronic ledger payment by the monthly filing deadline.
FORM GSTR-3B for October 2020 to March 2021 must be filed electronically through the common portal by the twentieth day of the following month, with an extended date to the twenty fourth day for certain lower turnover in state taxpayers. Tax liabilities must be discharged by debiting the electronic cash or electronic credit ledger as applicable, and interest, penalty, fees or other amounts must be debited from the electronic cash ledger, not later than the applicable filing due date, subject to section 49.

HSN code digit requirement updated: lower turnover registered persons may omit HSN digits for supplies to unregistered persons.
Amendment prescribes a two-tier HSN code digit requirement based on aggregate turnover in the preceding financial year, specifying fewer HSN digits for lower turnover taxpayers and more digits for higher turnover taxpayers, and provides that a registered person below the lower turnover threshold may omit HSN digit mention when issuing tax invoices for supplies to unregistered persons.

HSN code digit requirement updated: turnover-based disclosure rules and optional omission for supplies to unregistered persons.
Amendment prescribes differing numbers of HSN Code digits to be shown on tax invoices according to a registered person's aggregate turnover in the preceding financial year, with a higher digit requirement for larger turnover and a lower requirement for smaller turnover. A proviso allows registered persons below the lower turnover threshold to omit HSN Code digits on invoices issued to unregistered persons. The change is effected under the first proviso to Rule 46 and takes effect from the specified future date.

GSTR-3B filing deadlines set with standard monthly due date and extended deadline for small taxpayers.
The notification prescribes that returns in GSTR-3B for October 2020 to March 2021 be furnished electronically through the common portal by the prescribed succeeding-month due date, with a short extended window for taxpayers below the turnover threshold whose principal place is in the State; taxes must be discharged by debiting the electronic cash or electronic credit ledger and interest, penalty or fees by debiting the electronic cash ledger by the last applicable filing date.

Furnishing Form GSTR-1 deadline extended to the eleventh day of the succeeding month for specified large taxpayers.
The due date for furnishing Form GSTR-1 by registered persons with aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year is extended for each month from October 2020 to March 2021 until the eleventh day of the month following the relevant month; the corresponding time limit for returns under the provision governing recipient-details returns for the same period will be notified later in the Official Gazette.

GST return compliance expands through SMS nil filing, dynamic inward-supply reporting, revised annual return instructions, and redesigned demand forms.
Gujarat GST Rules permit SMS and OTP-based filing of nil GSTR-3B, GSTR-1 and GST CMP-08 filings, revise HSN disclosure requirements, and make pre-notice communication discretionary. GSTR-2A is replaced with a dynamic auto-drafted inward-supplies statement covering supplier invoices, amendments, notes, ISD credit, TDS/TCS credit, imports and SEZ supplies. Annual-return, reconciliation, non-resident taxpayer, refund, assessment, demand, recovery and payment forms are also revised, including reporting and ITC-related instructions for financial year 2019-20.

Optional annual return filing extended to include the latest financial year, easing compliance for eligible taxpayers.
The notification amends a prior State Tax notification to add the financial year 2019-20 to the list of years for which optional annual return filing is available to the specified class of taxpayers, and declares the amendment effective from 15th October, 2020.

Quarterly GSTR-1 filing permitted for small taxpayers under a special procedure, with prescribed quarterly deadlines and further notice.
Notification designates registered persons below a prescribed aggregate turnover threshold as eligible to follow a special procedure for filing outward supply details in FORM GSTR-1 on a quarterly basis; it prescribes last dates for the two specified quarters and states that the time limit for furnishing details or returns for the months within that period will be notified subsequently in the Official Gazette.

Due date extension for Form GST CMP-08: deadline moved for filing self-assessed tax statement under GST regime.
Amendment inserts a proviso prescribing that the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter July-September 2019 (or part thereof) shall be the 22nd day of October, 2019; made under section 148 and effective from 18th October 2019.

Customs exemption for imports against RoSL duty credit scrips permits full relief from basic and additional customs duty when conditions met.
Exempts imports against duty credit scrips issued under the RoSL scheme from the whole of basic customs duty and specified additional duty, subject to conditions: scrip issuance in accordance with the Foreign Trade Policy and Handbook provisions and within prescribed operative periods and rates; prohibition on claiming other State levy reimbursements; inapplicability to Advance Authorisation exports; scrip registration and production at Customs for debit; free transferability; entitlement to drawback of basic duty and to drawback or CENVAT credit of additional duty; and specified definitional clarifications.

Invoice Reference Number requirement: taxpayers must obtain IRN via prescribed portal upload within thirty days or invoice not recognised.
For invoices issued during the specified October 2020 period, registered persons who prepared invoices otherwise than as required must obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date, failing which the document will not be treated as an invoice.

Lottery valuation: deemed proportion of ticket face value or notified price, higher amount governs supply value.
The amendment substitutes rule 31A(2) to deem the value of supply of lottery as a specified proportion of the ticket face value or the price notified in the Official Gazette by the Organising State, whichever is higher, and explains that "Organising State" has the meaning assigned in the Lotteries (Regulation) Rules, 2010. The rules are titled the Delhi GST (Second Amendment) Rules, 2020 and are to be treated as coming into force from early March 2020.

Excise duty exemption for goods cleared against RoSL scrips subject to registration, validation and undertaking requirements.
Goods specified in the Fourth Schedule are exempt from excise duty when cleared against RoSL duty credit scrips, subject to registration of the scrip with the Customs Authority, presentation of scrip and supplier/manufacturer details to identify the jurisdictional Central Excise Officer and duties leviable but for exemption, electronic debiting of duties by Customs with written advice to the Central Excise Officer, an undertaking by the scrip holder to cover any short debit with interest, endorsement and validation by the Central Excise Officer, and entitlement to drawback or CENVAT credit against the validated debited amount.

GSTR-3B return deadlines adjusted, with longer filing window for small Odisha taxpayers and payment via electronic ledgers.
Specification requires furnishing FORM GSTR-3B returns for October 2020-March 2021 electronically: general due date is the twentieth day of the succeeding month, with a relaxed twenty fourth day due date for taxpayers below the small turnover threshold whose principal place of business is in Odisha. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable, while interest, penalty, fees and other amounts must be debited from the electronic cash ledger no later than the applicable filing due date.

Optional annual return filing under section 44(1) extended to small taxpayers who missed the due date for 2019-20.
Filing of the annual return under section 44(1) of the Rajasthan GST Act is made optional for small taxpayers with aggregate turnover under two crores who did not file before the due date; the amendment substitutes the opening paragraph of the earlier notification to extend coverage to the financial year 2019-20 and is issued under section 148 on the Council's recommendation.

Quarterly GSTR-1 filing deadlines set for small taxpayers, with specified due dates for two consecutive quarters and further timelines to follow.
Notification requires registered persons below the prescribed turnover threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, setting specific due dates for the October-December quarter and the January-March quarter; the separate time limit for furnishing details or returns under the statutory provision governing return timelines will be notified subsequently in the Official Gazette.

Invoice Reference Number requirement: affected taxpayers must upload FORM GST INV-01 within thirty days to validate invoices.
Registered persons who prepared tax invoices other than as required under sub-rule (4) of rule 48 must, for invoices dated between 1 October 2020 and 31 October 2020, obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the electronic GST portal within thirty days from the date of each invoice; failure to do so will mean the document shall not be treated as an invoice.

Dynamic QR Code requirement for B2C invoices extended and retrospective applicability broadened to preceding financial years.
The notification amends the prior departmental notification to broaden the temporal scope of the Dynamic QR Code requirement for consumer invoices-substituting the limitation of "a financial year" with applicability to any preceding financial year from 2017 18 onwards-and defers the implementation commencement by substituting the earlier start day with a later one, thereby extending the compliance deadline under the proviso to the applicable GST rule.

Input tax credit period expansion permits claims for preceding years and explicitly includes credits related to exports for registered persons.
The amendment substitutes "a financial year" with "any preceding financial year from 2017-18 onwards", allowing claims of input tax credit for earlier financial years, and inserts "or for exports" after "goods or services or both to a registered person", thereby including credits attributable to exports within the notification's scope.

GSTR-3B filing deadlines set: staggered due dates during specified months and electronic payment rules through common portal.
Prescribes electronic filing of FORM GSTR-3B for October 2020 to March 2021 through the common portal by the twentieth day of the succeeding month, with a later due date for taxpayers below a specified turnover threshold; and requires that tax liabilities be discharged by debiting the electronic cash or electronic credit ledger and that interest, penalty, fees or other amounts be paid by debiting the electronic cash ledger not later than the applicable filing due date.