Registration cancellation proceedings may be dropped if all pending returns are filed and full tax, interest and late fee are paid.
The amendment allows dropping cancellation proceedings under rule 22(4) where the taxpayer files all pending returns and pays full tax with interest and late fee, to be recorded in substituted FORM GST-REG-20. A proviso to rule 36(2) permits input tax credit where a document contains tax amount, description, total value, GSTINs and place of supply despite lacking other particulars. Substantive substitutions and additions to forms (GST REG-20, ITC-04, GSTR-9, GSTR-9A) and EWB-01 notes, plus definitional change to Adjusted Total Turnover and refund eligibility rules, implement procedural, reporting and documentation obligations.

Waiver of late fee for certain GSTR returns after portal filing or erroneous levy, restoring relief to affected taxpayers.
The State notification waives the late fee under section 47 for three categories: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed on the common portal after generation of the ARN; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously charged late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filed or submitted for any tax period between 1 January 2018 and 23 January 2018.

Cancellation proceedings dropped when pending returns are filed and taxes, interest and fees are paid - compliance halts deregistration.
Where a person, instead of replying to a show cause notice for contravention of clause (b) or (c) of section 29(2), furnishes all pending returns and makes full payment of tax, interest and late fee, the proper officer shall drop the cancellation proceedings and pass an order in FORM GST REG 20. Rule 36(2) permits ITC where a document, though incomplete, shows tax charged, description of goods/services, total value, supplier and recipient GSTIN and place of supply for inter State transactions. FORM GST ITC 04 and annual return forms GSTR 9/GSTR 9A are substituted and e way bill rules require bill of entry details for imports.

Late fee waiver for specified GSTR returns after erroneous levies or portal filing issues, restoring compliance without penalty.
The Government of Meghalaya waives the late fee payable under the Meghalaya GST Act for three specified groups: persons whose FORM GSTR-3B for October 2017 was submitted but not filed on the common portal after generation of the application reference number; persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously charged a late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods between 1 January 2018 and 23 January 2018.

Registration cancellation proceedings may be dropped when pending GST returns are filed and tax, interest and late fee paid.
The amendment provides that cancellation proceedings under rule 22(4) for contraventions of section 29(2)(b) or (c) shall be dropped where the taxpayer furnishes all pending returns and makes full payment of tax, interest and late fee, and the officer shall record the order in FORM GST REG-20; it also permits input tax credit under rule 36(2) where supporting documents lack some particulars but contain tax charged, description, total value, GSTINs and place of supply for inter-State supplies.

Extension of time for FORM GST ITC-01 declarations for taxpayers who filed CMP-04; limited period after notification.
The Commissioner, invoking section 168 of the Nagaland Goods and Services Tax Act, 2017 and clause (b) of sub rule (1) of rule 40 of the Nagaland GST Rules, 2017, extends the time for making the declaration in FORM GST ITC-01 for registered persons who filed FORM GST-CMP-04 between 2nd March, 2018 and 31st March, 2018; the extension runs for thirty days from the date of publication of the notification in the Official Gazette.

Extension of ITC-04 filing deadline for job-worker goods declarations enables late submission within the revised administrative timeframe.
Extension of the deadline for filing declarations in Form GST ITC-04 for goods dispatched to, received from, or transferred between job workers for the GST implementation period's first year, superseding the earlier state notification and allowing belated furnishing of the prescribed declaration within the revised administrative timeframe.

Extension of time for ITC declaration for CMP-04 filers; deadline extended after notification publication under GST rules.
Extension of time to furnish FORM GST ITC-01 is granted for registered persons who filed FORM GST-CMP-04 between 2 March 2018 and 31 March 2018; the Commissioner, under section 168 and clause (b) of sub rule (1) of rule 40 of the Sikkim GST Rules, extends the time limit for making the declaration in FORM GST ITC-01 by thirty days from publication of the notification in the Official Gazette.

Extension of declaration period for FORM GST ITC-01 grants eligible CMP-04 filers additional time to submit the form.
Extension of time is granted for submission of FORM GST ITC-01 to registered persons who filed FORM GST CMP-04 during the specified March filing window, with the extended deadline running from the date of publication of the notification in the Official Gazette.

Late fee waiver for specified GST return filers after portal errors affecting GSTR-3B GSTR-4 and GSTR-6.
The Government waives the late fee payable under section 47 for three categories of taxpayers: those who submitted FORM GSTR-3B for October 2017 but whose returns were not filed on the common portal after application reference number generation; taxpayers who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously charged late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings for tax periods between 1 January 2018 and 23 January 2018.

Waiver of Late Fee for specified GST return filings affected by portal submission errors, relieving affected taxpayers of erroneous charges.
The State Government notifies a waiver of late fee for three classes of taxpayers affected by portal issues: registered persons whose FORM GSTR-3B for October, 2017 was submitted but not filed after ARN generation; persons who filed FORM GSTR-4 for October-December, 2017 by the due date but were erroneously levied late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filing/submission during the early January, 2018 portal transition.

Late fee waiver for GSTR returns granted for specified taxpayers due to filing-process or portal errors.
Central Government waives late fee under the Central Goods and Services Tax framework for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generation of the application reference number; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the common portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for any tax period from 1 January 2018 to 23 January 2018.

Extension of time for FORM GST ITC-04 declaration: deadline extended for job-worker goods dispatched or received.
Extension of the time limit to file FORM GST ITC-04 for goods sent to a job worker, received from a job worker, or transferred between job workers for July 2017-June 2018, with the deadline extended until the 30th day of September, 2018; the notification supersedes the earlier No. 53/2017-State Tax dated 28 October 2017, except as to things done or omitted before supersession.

Extension of time for filing FORM GST ITC-04 declarations for job-worker transfers, deadline administratively extended for affected filings.
Extends the time limit for making the declaration in FORM GST ITC-04 for goods dispatched to, received from, or sent between job workers for the period July 2017 to June 2018, permitting these declarations to be filed until the 30th day of September, 2018, and superseding the earlier notification governing the filing timeline.

Registration cancellation proceedings dropped when pending returns are filed and full tax, interest and late fee paid; FORM GST REG 20 prescribed.
Where a person, instead of replying to a show cause notice for contravention of specified registration provisions, files all pending returns and makes full payment of tax, interest and late fee, the proper officer shall drop the cancellation proceedings and pass an order in FORM GST REG 20. Rule 36(2) permits input tax credit where a document lacks some particulars but contains tax amount, description, total value, supplier and recipient GSTINs and place of supply for inter State supplies. Multiple forms including GST REG 20, ITC 04, GSTR 9 and GSTR 9A are substituted or inserted with detailed reporting requirements.

Registration cancellation: filing pending returns and full tax payment permits dropping proceedings under amended Sikkim GST rules.
Where a registrant files all pending returns and pays full tax, interest and late fee instead of replying to a show-cause notice under clause (b) or (c) of section 29(2), the proper officer shall drop cancellation proceedings and pass an order in FORM GST-REG-20. Input tax credit may be claimed where certain invoice particulars are absent provided the document contains tax amount, description, total value, GSTINs of supplier and recipient and place of supply for inter-State supplies. FORM substitutions mandate detailed reporting for job-work (ITC-04) and annual consolidation (GSTR-9/GSTR-9A).

Drop of cancellation proceedings allowed where pending returns are filed and tax, interest and late fee paid; CGST rules amended.
The Eighth Amendment to the CGST Rules inserts a proviso in rule 22(4) requiring the proper officer to drop registration-cancellation proceedings and issue FORM GST REG-20 where the taxpayer files all pending returns and pays tax, interest and late fee; permits input tax credit under rule 36(2) when specified invoice particulars are present even if other particulars are missing; recognises supplies in batches or lots in rule 55 and EWB-01; revises the definition of Adjusted Total Turnover; restricts export refund eligibility under rule 96(10); requires bill of entry details on EWB-01 for imports; and substitutes detailed forms including REG-20, ITC-04, GSTR-9 and GSTR-9A.

Late fee waiver for specified GST returns due to submission, portal error, and paid filings consequences.
The State Government waives late fees under the GST late fee provision for: (a) persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generation of the application reference number; (b) persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the common portal; and (c) Input Service Distributors who paid late fee for FORM GSTR-6 filings within early January 2018.

Cancellation proceedings dropped when pending returns are filed and dues paid, with FORM GST REG 20 recording the order.
The amendment adds a proviso to rule 22(4) directing that if a person furnishes all pending returns and pays tax with interest and late fee instead of replying to a cancellation show cause notice under section 29(2)(b) or (c), the proper officer shall drop the proceedings and pass an order in FORM GST REG 20; it permits input tax credit from documents lacking some particulars under rule 36(2) if key identifiers and tax details are present; revises the definition of Adjusted Total Turnover in rule 89; substitutes rule 96(10) to restrict refund claimants who availed certain notifications/benefits; mandates bill of entry particulars in FORM GST EWB 01 for imports; substitutes FORM GST ITC 04; and inserts comprehensive FORM GSTR 9 and GSTR 9A with detailed schedules and instructions.

Registration cancellation: filing pending returns and full tax payment enables dropping cancellation proceedings under GST.
Amendments require dropping registration cancellation proceedings where the person furnishes all pending returns and pays full tax, interest and late fee, with issuance of substituted FORM GST-REG-20; allow input tax credit where a document omits some particulars but contains tax charged, description, total value, GSTINs and place of supply for inter state supplies; revise definition of Adjusted Total Turnover; restrict export integrated tax refunds where specific incentive notifications/customs benefits were availed; amend EWB-01 requirements and substitute FORM ITC-04 and annual return FORMS GSTR-9/GSTR-9A with detailed reporting schedules.