HS code alignment updates import classification and declares specified wall fans and solar cells as free for import.
Notification updates specific Exim (HS) codes in ITC (HS) 2017 Schedule I (Import Policy) to align with Finance Act amendments and sets the import policy for listed items as Free, including wall fans, an open cell for television sets, and revised solar cell descriptions distinguishing unassembled cells and cells assembled into modules or panels, thereby amending Chapters 84 and 85 of Schedule I to reflect the Finance Act changes.

Export policy change: Medical goggles and nitrile gloves reclassified as freely exportable under amended FTP.
Amendment reclassifies the export policy for medical goggles and nitrile/NBR gloves from Restricted to Free by modifying the ITC (HS) Export Policy schedule, making all types of these medical protective items freely exportable under the Foreign Trade Policy framework.

Penalty waiver under Uttar Pradesh GST applies to specified non-compliance, subject to later compliance requirements.
Waiver of penalty is provided for registered persons under the Uttar Pradesh Goods and Services Tax Act, 2017 for non-compliance with a specified notification during 1 December 2020 to 31 March 2021, subject to compliance from 1 April 2021 onward. The measure operates under the power to waive penalty on the recommendations of the Council and is effective from 29 November 2020.

Commencement of Companies Amendment Act provisions confirmed; specified sections designated to come into force on appointed date.
The Central Government, by ministerial notification under section 1(2) of the Companies (Amendment) Act, 2020, appoints an appointed date on which specified sections and clauses of the Act shall come into force, listing the discrete provisions to be commenced and thereby initiating implementation of those legislative amendments.

Extension of anti profiteering compliance deadlines, pushing statutory due dates to the end of March next year.
Extension of timelines for compliances and action under anti profiteering measures by substituting the previously notified November due dates with end of March dates, and declaring the amendment deemed to have come into force from the first day of December, 2020.

Late fee waiver for delayed GSTR 1 filings if outward supply returns submitted by specified grace dates under Delhi GST amendment.
The amendment substitutes the fourth proviso of Notification No. 4/2018 State Tax to grant a conditional waiver of late fee under section 47 for registered persons who furnish details of outward supplies in FORM GSTR 1 by the specific extended dates for the months and quarters listed in the Table; the amendment takes effect from 24th June, 2020.

State Trading Enterprise designation changed: copra imports shifted to MMTC and coconut oil imports exclude STC.
The notification amends Schedule I import-policy conditions for specified Exim Codes by removing STC as an authorized State Trading Enterprise for copra and coconut oil; copra imports are permitted through MMTC, while coconut oil imports (crude and others) remain restricted to State Trading Enterprises excluding STC, pursuant to powers under the Foreign Trade (D&R) Act and the Foreign Trade Policy.

Anti-profiteering compliance deadlines extended to end of March by amendment, providing an extended window for related GST actions.
Notification amends an earlier Finance Department notification to extend anti-profiteering compliance deadlines by substituting specified November dates with March dates, thereby extending the period for related compliances and actions. The amendment operates with effect from 1st December, 2020, so the new March dates govern the extended compliance window.

Commencement of Amendment Act: section 2 of Odisha Goods and Services Tax (Amendment) Act notified effective from 22 December 2020.
The State Government, under sub-section (2) of section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2020, appoints section 2 of that Act to come into force on 22nd December, 2020, by notification issued by the Finance Department as the formal commencement instrument.

Composition scheme intimation required electronically by specified date, with corresponding input tax credit statement and cumulative GSTR-3B adjustment.
Composition scheme electors for financial year 2020-21 opting under section 10 must electronically file FORM GST CMP-02, verified electronically or via a Facilitation Centre, by the prescribed deadline and furnish FORM GST ITC-03 under rule 44(4) by the stipulated date. Separately, rule 36(4) input tax credit conditions apply cumulatively for February-August 2020, and the GSTR-3B for September 2020 must include the cumulative ITC adjustment for those months.

Notification amendment: substitution of notification date to 21st August 2019 while effective from 21st June 2019.
The amendment replaces "21st day of June, 2019" with "21st day of August, 2019" in Notification No. 22/2019-State Tax, issued on the recommendations of the Council under the GST framework, while declaring that the notification shall come into force with effect from the 21st day of June, 2019, as published in the Gazette of Delhi, Extraordinary.

Exemption of goods supplied to FAO for specified projects from Delhi SGST, subject to certification of quantity and intended use.
Exempts from State GST all goods supplied to the Food and Agricultural Organization of the United Nations for execution of the two projects listed in the Annexure, provided an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers' Welfare certifies the quantity and description of the goods and that they are intended for use in execution of those projects; exemption effective from 1 October 2019.

Extension of anti-profiteering compliance deadlines to late March, effective from December by government notification under GST.
The notification amends a prior state GST notification to substitute specified November due dates with corresponding late-March due dates for compliances and actions related to anti-profiteering under the proviso to clause (i) of the first paragraph; the amendment is issued under state GST powers and is effective from the first day of December, 2020.

Financial year scope expanded in GST notification to include an additional year, amendment effective from mid October.
Amendment expands the temporal scope of an earlier GST notification by substituting the originally specified financial years to include an additional subsequent financial year, thereby broadening the period to which the notification's provisions apply. The amendment is promulgated under statutory rule making powers and is declared to be deemed to have come into force on a specified mid October date in 2020.

HSN code digit requirement revised; lower turnover suppliers may use fewer digits or omit HSN for supplies to unregistered persons.
The amendment substitutes the prior table with turnover-based HSN digit requirements: taxpayers with aggregate turnover up to the lower threshold must mention fewer HSN digits on tax invoices, and those with turnover above that threshold must mention a greater number of HSN digits. A proviso allows a registered person whose aggregate turnover is at or below the lower threshold to omit the HSN digit entry in invoices issued to unregistered persons. The substitution of the Table takes effect from the stated implementation date.

GSTR-1 filing deadlines set for small taxpayers requiring quarterly outward-supply returns under special procedure with specified due dates.
Designates registered persons with aggregate turnover up to 1.5 crore rupees as subject to a special procedure to furnish details of outward supplies in FORM GSTR-1 under the CGST Rules, and fixes time limits for filing GSTR-1 for the quarters October-December 2020 and January-March 2021, with further monthly filing timelines to be notified; notification effective from 15 October 2020.

Invoice Reference Number requirement: invoices prepared otherwise must obtain IRN via FORM GST INV-01 to be valid.
Registered persons who prepared invoices otherwise 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 by uploading specified particulars in FORM GST INV-01 on the GST Electronic Portal within thirty days from the invoice date; failure to do so will result in the document not being treated as an invoice.

Code on Wages provisions commence to enable Central Advisory Board functions and certain Minimum Wages Act interactions.
The Central Government has appointed the notification date as the effective date for selected provisions of the Code on Wages, 2019 that activate the Central Advisory Board (specified subsections of section 42 and clauses of section 67) and for section 69 insofar as it relates to sections 7 and 9 (as to the Central Government) and section 8 of the Minimum Wages Act, 1948.

GST return compliance expands HSN flexibility, SMS nil filing, dynamic inward-supply reporting, and revised annual-return disclosures.
Bihar GST compliance is revised through HSN-reporting flexibility, SMS filing of Nil GSTR-3B, GSTR-1 and CMP-08 filings with OTP verification, and modified annual audit and reconciliation-statement requirements. FORM GSTR-2A is replaced with a dynamic auto-drafted inward-supply statement covering invoices, amendments, reverse-charge supplies, ISD credit, TDS/TCS credit and import data. GSTR-5, GSTR-5A, GSTR-9 and GSTR-9C reporting instructions are updated, while assessment, demand, recovery and arrears forms receive structured liability-reporting tables.

HSN code reporting requirement revised by turnover threshold, allowing omission for small suppliers when supplying to unregistered persons.
Substitutes the HSN-digit table effective 1 April 2021 prescribing HSN Code digits by aggregate turnover: up to five crores-4 digits; more than five crores-6 digits. A registered person with aggregate turnover up to five crores may omit indicating HSN digits on tax invoices for supplies to unregistered persons. Issued under the first proviso to rule 46 of the Bihar GST Rules, amending Notification No. S.O. 111 dated 29 June 2017.