FCRA Account designation: a specific bank branch is prescribed as the mandatory channel for foreign contribution remittance.
The Central Government, by notification, specifies the New Delhi Main Branch of the State Bank of India at 11 Sansad Marg as the designated branch to receive and hold the FCRA Account, prescribing the banking channel for remittance of foreign contributions under the foreign contribution regulatory framework.

Commencement of GST amendment rules enables nil GSTR return submission by SMS as an authorised compliance mechanism.
The Government appoints a retrospective commencement date for specified provisions of the Kerala GST (Seventh Amendment) Rules, 2020, bringing into force the mechanism that permits furnishing a nil return in GSTR-3B by Short Message Service through rule 67A of the Kerala GST Rules, thereby implementing the GST Council's recommendation to allow SMS-based nil return submission.

Financial year scope broadened to include preceding years, enabling coverage for supplies to registered persons and exports.
Amendment replaces "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," thereby extending the notification's temporal scope to prior years from 2017-18 and broadening coverage to include exports; effective retrospectively from 30 September 2020.

Quick Response code with embedded Invoice Reference Number enables electronic verification replacing physical tax invoices for prescribed cases.
The amendment requires a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic invoicing procedure and provides that such QR code may be produced electronically for verification by the proper officer in lieu of a physical tax invoice. It also authorises the Commissioner, upon Council recommendation, to exempt persons or classes of registered persons from the electronic invoicing issuance requirement for specified periods subject to conditions and restrictions by notification.

QR Code requirement for B2C invoices: implementation date shifted and applicability period expanded under rule 46 amendment.
Amendment to the notification under the sixth proviso to Rule 46 substitutes "a financial year" with "any preceding financial year from 2017 18 onwards" and shifts the specified implementation day from October to December; the amendments are deemed effective from 30th September, 2020.

GST e-invoicing requirements now consider preceding financial years and extend relevant supply coverage to exports.
Gujarat GST e-invoicing requirements are amended by replacing the reference to "a financial year" with "any preceding financial year from 2017-18 onwards." The relevant supply coverage is also extended to exports, in addition to supplies of goods or services or both to registered persons. The amendments operate under rule 48(4) of the Gujarat Goods and Services Tax Rules, 2017, and are deemed effective from 30 September 2020.

Exemption for cross-border transportation of goods extended under GST notification, with validity and effective date amended accordingly.
Amendment substitutes the figures "2020" with "2021" in specified serial entries of the State tax rate notification to extend the exemption for transportation of goods from customs stations of clearance in India to places outside India, thereby continuing the exemption under the State GST framework. The notification is made under the Gujarat Goods and Services Tax Act, 2017 and is deemed to have come into force on 1 October 2020.

E-way bill validity extension restores validity for bills expiring during the disruption, deemed extended to a later date.
A proviso inserts an extension for e-way bills generated on or before 24 March 2020 whose validity expired between 20 March 2020 and 15 April 2020, deeming their validity extended until 31 May 2020; the amendment operates under the Kerala SGST amendment and the Integrated GST Act and is deemed to have come into force on 5 May 2020.

Invoice Reference Number requirement: upload invoice particulars in FORM GST INV-01 to validate invoices within the prescribed timeframe.
Registered persons who prepared tax invoices otherwise than as prescribed must, for invoices issued in the specified period, 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 invoice date; failure to obtain the IRN within that period will result in the document not being treated as an invoice.

QR code with embedded IRN permitted as electronic substitute for physical tax invoices for verification.
The amendment requires that where invoices are issued under sub-rule (4) of rule 48, a Quick Response code embedding the Invoice Reference Number (IRN) be used, and that such QR code with embedded IRN may be produced electronically for verification by the proper officer in lieu of the physical tax invoice; the Commissioner may, on Council recommendations, notify exemptions from issuing invoices under that sub-rule for specified periods and conditions.

Dynamic QR code implementation date extended, applicability broadened to preceding financial years by state notification under rule 46.
The notification amends a prior Rajasthan GST notification by substituting the phrase "a financial year" with "any preceding financial year from 2017-18 onwards" and by deferring the Dynamic QR code implementation date on B2C invoices from "1st day of October" to "1st day of December", effectuating a broader temporal scope and a later compliance date under the Rajasthan Goods and Services Tax Rules.

Late fee waiver for delayed FORM GSTR-10 filing permits relief if the outstanding return is furnished within the prescribed window.
Conditional waiver of the late fee for delayed submission of FORM GSTR-10: registered persons who failed to file by the due date are relieved of the portion of the late fee exceeding two hundred and fifty rupees if they furnish the outstanding FORM GSTR-10 within the prescribed remedial filing window; the waiver is grounded in executive authority under the GST statute and limited to that specified filing period.

Late fee waiver for delayed GSTR-4 returns: excess fees waived and full waiver where state tax payable is nil.
The State amends Notification No. 73/2017-State Tax to waive late fee under section 47 in excess of two hundred and fifty rupees and to fully waive late fee where the total state tax payable in the return is nil for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019 by the due date but who furnish those returns between 22nd September 2019 and 31st October 2020.

Commencement of Section 10 provisions brought into force under amendment; effective date appointed by executive notification.
Appoints the first day of September, 2020 as the date on which the provisions of section 10 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2019 shall come into force, effectuated by executive notification issued under the enabling power of sub section (2) of section 1 of the Amendment Act.

Turnover threshold raised for notification applicability, expanding coverage and adding Special Economic Zone units under state GST rules.
The amendment adds a reference to a Special Economic Zone unit into the first paragraph of Notification No.13/2020-State Tax and substitutes the previously stated turnover threshold with a higher specified amount, thereby changing the notification's eligibility criterion tied to turnover.

GSTR-3B filing extension allows small state-based taxpayers additional time to furnish August return electronically via common portal.
The notification inserts a proviso allowing taxpayers with an aggregate turnover up to rupees five crore in the previous financial year, whose principal place of business is in the State, to furnish FORM GSTR-3B for August 2020 electronically through the common portal on or before the 3rd day of October, 2020.

Late fee waiver for delayed GSTR-1 filings if outstanding returns are submitted by the specified extended compliance dates.
Amendment substitutes the fourth proviso in Notification No. 4/2018-State Tax to provide a late fee waiver for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date, provided they furnish those details on or before the specific extended dates listed in the Table for the months and quarters specified.

Late fee waiver for delayed GSTR-3B filings, with extended filing deadlines and relief where tax liability is nil.
The amendment substitutes a new table setting extended due dates for furnishing FORM GSTR-3B for specified classes of registered persons and tax periods, and grants a targeted late fee waiver for returns for July 2017 to January 2020 filed between 1 July 2020 and 30 September 2020, with complete waiver where the state tax payable is nil.

Interest on late GST returns: phased nil-interest windows for classes of taxpayers, followed by interest thereafter.
Substitutes the first proviso of Notification No.13/2017 to prescribe the rate of interest per annum for registered persons required to furnish FORM GSTR-3B who fail to file and pay by the due date, as specified in a Table that sets initial nil-interest windows for specified classes of taxpayers and tax periods, followed thereafter by the stated interest charge for the corresponding periods.

DFIA import restriction: imports of tyres are prohibited under the amended Foreign Trade Policy rule.
The Foreign Trade Policy 2015-2020 is amended by insertion of sub paragraph (d) to paragraph 4.25, expressly disallowing import of tyres under the Duty Free Import Authorization (DFIA) scheme, thereby rendering tyres ineligible for DFIA benefits and requiring DFIA holders and administrators to exclude tyres from DFIA eligible imports.