Composition scheme intimation required electronically, with corresponding ITC statement and cumulative return adjustment for specified months.
Registered persons opting for the composition levy must electronically file FORM GST CMP-02 on the common portal, duly signed or EVC-verified or via a notified Facilitation Centre within the prescribed filing window, and furnish FORM GST ITC-03 in accordance with sub-rule (4) of rule 44 by the stipulated deadline. Separate proviso requires the condition for input tax credit to be applied cumulatively for February through August and mandates that FORM GSTR-3B for the subsequent tax period be furnished with the cumulative input tax credit adjustment for those months.

Return filing deadlines adjusted for specified months with extended due dates for small turnover taxpayers.
Specifies that FORM GSTR-3B returns must be furnished electronically through the common portal by the twentieth day of the month succeeding each month; taxpayers below a prescribed turnover threshold with principal place of business in the State are allowed an extended due date to the twenty-fourth day. Registered persons must discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger and discharge interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the last date for furnishing the return. The notification is effective from the stated effective date.

Due date extension for GSTR-1 filings: monthly outward-supply returns now due on the eleventh day following each month.
Extends the time limit for furnishing Form GSTR-1 by registered persons above the specified aggregate turnover threshold for each month from April 2020 to September 2020 until the eleventh day of the month succeeding such month, and states that the time limit for furnishing the related return obligations for those months will be notified later; the notification is effective from 23 March 2020.

Extension of GSTR-1 filing deadline for specified registered persons, shifting monthly returns to the eleventh day thereafter.
Extension of the due date for furnishing FORM GSTR-1 requires specified registered persons above the aggregate turnover threshold to furnish outward supplies for each month from April to September 2020 by the eleventh day of the succeeding month; the time limit for related returns under the recipient-statement provision will be notified later and the extension is effective from 23rd March 2020.

Quarterly GSTR-1 deadlines for small registered persons extended to later dates for the two specified quarters.
Designates registered persons below the notified aggregate turnover threshold to follow a special quarterly procedure and to furnish details of outward supplies in FORM GSTR-1; sets the due date for April-June as 31st July and for July-September as 31st October, with the requirement under the return-furnishing provision to be notified subsequently, and the notification effective from 23rd March.

Aadhaar authentication requirement: authorised signatories, partners and HUF karta must verify identity or use alternate ID for GST registration.
Requires Aadhaar authentication for specified non-individual person categories to be eligible for GST registration: authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family must undergo Aadhaar possession authentication under rule 8, with alternate identification measures available under rule 9 where Aadhaar is not assigned.

Aadhaar authentication requirement: registration eligibility tied to Aadhaar, with alternate identification where Aadhaar is unavailable.
Notification requires Aadhaar authentication as a condition for individual registration under the Jharkhand GST rules and provides that where an Aadhaar number is not assigned the individual shall be offered alternate means of identification in accordance with the GST rules; the notification is made effective from the commencement date stated in the instrument.

Aadhaar authentication exemption: non-citizens and specified classes excluded from Aadhaar requirements under state GST notification.
Notification excludes application of provisions of sub-section (6B) or sub-section (6C) relating to Aadhaar authentication to persons who are not citizens of India, while identifying that the Aadhaar-linked provisions remain applicable to individuals, authorised signatories, managing and authorised partners, and the Karta of a Hindu Undivided Family, and declaring the notification effective from the commencement of the relevant tax period.

Aadhaar authentication requirement for GST registration, with physical verification and electronic-credit procedures for non-authenticated applicants.
The amendment requires Aadhaar authentication for GST registration applicants and, where authentication is not completed, permits registration only after physical verification of the principal place of business within a specified period; the proper officer may perform physical verification before or after registration and must upload the verification report with documents and photographs to the common portal. It also prescribes direct crediting of input tax on certain capital goods to the electronic credit ledger with a five-year useful life for credit purposes, establishes computations when goods change categories, and sets procedures for refunds, re-crediting, audit filing, recovery of refunds where export proceeds are not realized, and related form amendments.

Extension of annual return filing deadline under section 44 JGST Act: electronic submission via common portal permitted for the specified year.
The Commissioner, exercising powers under the relevant statutory provision and rule, on the Council's recommendation, extends the time limit for furnishing the annual return electronically through the common portal for the 2018-2019 financial year until 30.06.2020; the notification is deemed effective from 23 March 2020.

Re-import facility at zero duty for cut and polished diamonds extended automatically for affected exporters, granting three-month relief.
Para 4.44 permits eligible exporters or authorised Indian offices/agencies to export cut and polished diamonds (each of 0.25 carat or above) to designated laboratories with a re-import facility at zero duty within three months of export, subject to Central Board of Customs & Excise guidelines; the amendment automatically extends the re-import period by three months for cases whose re-import period was expiring in the specified early to mid 2020 window.

Dynamic QR code requirement: B2C invoices by high turnover registered persons must include QR code or digital QR cross reference.
The notification requires that B2C invoices issued by registered persons meeting the aggregate turnover threshold, and certain registrants under the Integrated GST Act, shall have a Dynamic QR code; invoices relying on a Dynamic QR provided via digital display with a payment cross reference are deemed to contain a QR code. The measure supersedes an earlier state notification, operates subject to exclusions in specified sub rules of rule 54, and takes effect from the stated commencement date.

Invoice preparation requirement for high-turnover registered persons mandates prescribed documents for supplies to other registered persons.
Notification requires registered persons whose aggregate turnover in a financial year exceeds the high-turnover threshold, excluding those subject to specified regulatory exclusions, to prepare invoices and other prescribed documents for supplies to registered persons in accordance with the invoice-rule provision; it supersedes an earlier state notification and comes into force from the stated commencement date.

GSTR-3B filing relieves taxpayers from submitting GSTR-1 or CMP-08 for corresponding tax periods under Jharkhand GST rules.
Taxpayers who, instead of furnishing the statement of self-assessed tax in FORM GST CMP-08, furnished a return in FORM GSTR-3B under the Jharkhand Goods and Services Tax Rules, 2017 for the tax periods in the financial year 2019-20 shall not be required to furnish either the statement of outward supplies in FORM GSTR-1 or the statement of payment of self-assessed tax in FORM GST CMP-08 for all tax periods in that financial year.

Corporate insolvency registration: IRP/RP must obtain new GST registration and can claim transitional input tax credit.
Notification requires that IRP/RP-managed corporate debtors be treated as a distinct person and obtain new GST registration in each jurisdiction within thirty days of appointment; the IRP/RP must file the first return for the period from appointment to grant of registration. Input tax credit may be claimed in that first return on invoices for supplies received after appointment but bearing the erstwhile GSTIN, subject to Chapter V conditions and applicable rules except specified provisos, and suppliers may claim transitional credit on such invoices; cash ledger deposits during the transitional period are refundable to the erstwhile registration.

Exemption from GSTR-9C for eligible foreign airlines; instead submit CA authenticated receipts and payments statement annually.
Exemption from the requirement to furnish a reconciliation statement in FORM GSTR-9C is provided to foreign companies that are airlines and comply with the Companies (Registration of Foreign Companies) Rules; these persons must instead submit, for each GSTIN, a CA authenticated statement of receipts and payments for the financial year relating to Indian operations by the 30th September following the year. The notification is effective from 16th March, 2020.

SEZ area increase: additional land added to an IT/ITES zone, updating the official notified area and parcel details.
The Central Government, acting under the Special Economic Zones framework and rules, approves and notifies inclusion of an additional land parcel proposed by the developer into the existing IT/ITES Special Economic Zone, identifies the survey parcel and area added, and records the revised total notified area of the SEZ.

Extension of time limits allows the government to extend GST statutory deadlines where force majeure prevents compliance.
The Ordinance inserts Section 168A into the Nagaland GST Act, empowering the Government, on Council recommendation and by notification, to extend time limits specified, prescribed or notified under the Act where actions cannot be completed due to force majeure; permits retrospective effect of such notifications from no earlier than the Act's commencement; and defines "force majeure" to include epidemics and other calamities affecting implementation.

Interest relief for delayed GST returns: staggered nil-interest windows for specified taxpayer classes followed by standard interest thereafter.
Substituted proviso prescribes the rate of interest per annum for registered persons required to file FORM GSTR-3B who fail to furnish returns with tax by the due date. The Table differentiates three classes by aggregate turnover and principal place of business, providing staggered nil-interest windows for specified tax periods (February-July 2020) and a uniform post-grace interest rate thereafter until the terminal dates specified.

Late fee waiver for delayed GST returns permits waiver where returns are filed within the extended compliance window.
The notification substitutes a new table prescribing extended GSTR-3B filing dates by class: higher turnover taxpayers must furnish February-April 2020 returns by a single prescribed date, while taxpayers below the turnover threshold are allocated state grouped staggered due dates for February through July 2020. It adds provisos waiving the portion of late fee in excess of a nominal amount for returns for July 2017-January 2020 filed between 1 July 2020 and 30 September 2020, and fully waiving late fee where state tax payable in the return is nil.