GSTR-3B filing deadlines adjusted by state group with staggered monthly due dates and ledger-based payment requirements.
The notification prescribes electronic furnishing of FORM GSTR-3B for October 2020 to March 2021 through the common portal by a baseline due date, with two staggered extended dates for taxpayers below a specified aggregate turnover threshold depending on their State or Union Territory. It requires that tax liabilities be discharged by debiting the electronic cash or electronic credit ledger, and that interest, penalty, fees or other amounts be discharged by debiting the electronic cash ledger, all not later than the last date for furnishing the return.

GSTR-3B return deadlines adjusted by turnover and location; tax and penalty payments must be discharged via electronic ledgers by due dates.
Specification fixes monthly due dates for furnishing the return in FORM GSTR-3B for October 2020 to March 2021: generally by the twentieth day of the succeeding month, with later dates for taxpayers with specified lower turnover located in designated State and Union territory groups. Tax liabilities declared in FORM GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable, and interest, penalty, fees or other amounts must be paid by debiting the electronic cash ledger on or before the applicable filing due date.

Extension of GSTR-1 filing deadline for specified registered persons to the eleventh day of the succeeding month.
The due date for furnishing FORM GSTR-1 by registered persons above the specified aggregate turnover threshold is extended for each month from October 2020 to March 2021 until the eleventh day of the month succeeding such month; the time limit for furnishing returns for those months will be notified subsequently.

Extension of GSTR-1 due date to the eleventh day of the succeeding month for specified large taxpayers.
The Commissioner, under the second proviso to section 37 read with section 168, extended the time-limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose aggregate turnover exceeds the prescribed threshold in the preceding or current financial year; for the monthly periods October 2020 to March 2021 the due date is fixed as the eleventh day of the month succeeding each such month, while the time-limit under sub-section (2) of section 38 for those months will be notified later.

Quarterly GSTR-1 filing deadline for small-turnover taxpayers established for two specified quarters; subsequent monthly return timeline to be notified.
Designates registered persons below the small taxpayer turnover threshold as a class required to follow a special procedure and mandates furnishing details of outward supplies in FORM GSTR-1 for the quarters October-December 2020 and January-March 2021 by the respective time periods set out in the Table; further states that the time limit for furnishing details or returns for the months October 2020 to March 2021 under the return-provision will be notified later in the Official Gazette.

Quarterly GSTR 1 due dates set for small taxpayers, requiring special quarterly furnishing of outward supply details for specified quarters.
Registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year must follow a special procedure to furnish outward supply details in FORM GSTR 1 for October-December 2020 and January-March 2021; the prescribed final submission dates for those quarterly GSTR 1 filings are 13 January 2021 and 13 April 2021, and the time limit for furnishing related monthly details or returns for October 2020-March 2021 will be notified later.

HSN code digit requirement updated: smaller taxpayers may omit HSN digits on tax invoices to unregistered persons.
Amendment prescribes HSN code digit requirements in tax invoices by aggregate turnover: up to rupees five crores-four digits; above that threshold-six digits. A proviso allows a registered person with aggregate turnover up to rupees five crores to omit mentioning the number of HSN digits specified in the Table when issuing tax invoices for supplies to unregistered persons.

Amendment to GST notification expands covered financial years, altering retrospective applicability of prior exemption period.
The State Government, exercising powers under section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 and on the Council's recommendations, amends Notification No. 33/2019 - State Tax by substituting "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-3B due dates set with staggered deadlines based on turnover and principal place of business.
Specifies staggered due dates for furnishing FORM GSTR-3B electronically for October 2020 to March 2021: general due date on the twentieth day succeeding the month, twenty-second day for certain turnover-limited taxpayers in specified States/UTs, and twenty-fourth day for other turnover-limited taxpayers in another set of specified States/UTs. Requires payment of tax by debiting the electronic cash or electronic credit ledger and other amounts by debiting the electronic cash ledger not later than the applicable due date.

Extension of GSTR-1 filing deadline for specified high-turnover registered persons to the eleventh day after each month.
The Commissioner directs that registered persons exceeding the prescribed aggregate turnover threshold shall furnish FORM GSTR-1 for each month from October 2020 through March 2021 by the eleventh day of the month succeeding the relevant month, effecting an extension of the filing deadline for outward supply details; time limits for returns under the separate provision governing subsection (2) of section 38 for those months will be notified later in the Official Gazette.

Special filing procedure for small taxpayers requires quarterly FORM GSTR-1 submission by notified due dates under state GST.
Prescribes due dates for furnishing FORM GSTR-1 by registered persons with aggregate turnover up to 1.5 crores who shall follow a special procedure under the Arunachal Pradesh GST Act. For outward supplies in October-December, 2020 the filing deadline for FORM GSTR-1 is 13th January, 2021, and for January-March, 2021 the deadline is 13th April, 2021; time limits for monthly returns for October 2020 to March 2021 will be notified later.

GST reporting amendments: revised refund statements, optional consolidated disclosures and relaxed GSTR-9/GSTR-9C reporting requirements.
The notification amends Delhi GST Rules to revise FORM GST RFD-01 refund statements for various refund types (ITC due to inverted structure, exports, SEZ supplies, deemed exports, change in POS) specifying required document fields, and to amend FORM GSTR-9 and GSTR-9C instructions to capture FY 2017-18 and FY 2018-19 reconciliation items, permit reporting options (netting of credit/debit/amendments, consolidated categories), enable optional PDF uploads in GSTR-9C without CA certification, and substitute an expanded certification text for auditors and preparers.

Import prohibition on air conditioners with refrigerants converts prior free import status to prohibited, restricting cross-border supply.
The notification amends Schedule I (Import Policy) of the ITC (HS), 2017 to change the import policy for specified air-conditioner classifications from 'Free' to Prohibited, thereby prohibiting importation of air conditioners that contain refrigerants under those HS headings.

Export policy of alcohol-based hand sanitizers now permits free export in all packaging following DGFT amendment.
The notification amends the export policy to reclassify Alcohol based Hand Sanitizers in containers with dispenser pumps from prohibited to free export, making Alcohol based Hand Sanitizers in any form or packaging freely exportable with immediate effect under the Foreign Trade Policy framework.

GST rate notification amendment substitutes 2021 for 2020 in specified table entries with retrospective effect.
Amends the rate notification under the Uttar Pradesh Goods and Services Tax framework by substituting the figures "2021" for "2020" in column (5) against serial numbers 19A and 19B in the specified table. The amendment is made under the powers conferred by the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council, and is stated to operate retrospectively from 1 October 2020.

Tariff value fixation updates benchmark import values for specified goods, affecting customs valuation and benefit eligibility.
Fixation of tariff values under sub section (2) of section 14 of the Customs Act, 1962 substitutes revised TABLE 1, TABLE 2 and TABLE 3 prescribing US dollar tariff values for specified imports: categories of edible oils (crude and refined palm, palmolein and soya bean oil), brass scrap, poppy seeds, areca nuts, and unit values for gold and silver in defined forms with explanatory scope and exclusions; the amendment replaces prior tables in the governing notification and links to referenced concessional entries.

Exchange rate determination for customs under section 14: specified import and export currency rates prescribed for conversion.
Determination under section 14 of the Customs Act prescribing specific rupee conversion rates for listed foreign currencies for assessing imported and exported goods, effective from the stated date, as set out in Schedule I (unit rates) and Schedule II (rates per 100 units); supersedes the prior notification and records a later substitution affecting the Turkish Lira entry.

GST late fee extension permits waiver or reduction for Form GSTR-4 filings submitted within the extended concession period.
Amendment substitutes the earlier notified deadline with a later date to extend the concession allowing waiver or reduction of late fee for non-filing of Form GSTR-4 for 2017-18 and 2018-19, on condition that returns are filed within the extended period; the amendment is deemed effective from the original deadline so the extended concession applies retrospectively.

HSN code disclosure requirement amended to specify digit lengths for suppliers, with limited exemption for small taxpayers.
Amendment substitutes the Table in Notification No. 5/2017 to require disclosure of four HSN code digits on invoices for suppliers with aggregate turnover up to five crores rupees and six digits for those exceeding that turnover, effective 1 April 2021, while allowing registered persons with turnover up to five crores rupees to omit HSN digit mention on invoices to unregistered persons.

Invoice Reference Number requirement: specified taxpayers must obtain IRN by uploading particulars in FORM GST INV 01 or invoices not recognised.
Registered persons who prepared tax invoices other than the manner specified under sub rule (4) of rule 48 must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV 01 on the Common GST Electronic Portal within thirty days from the date of the invoice, failing which the document shall not be treated as an invoice.