Late fee waiver for delayed GST returns filed by the extended deadline; excess fees waived and full waiver when state tax nil.
The notification conditionally waives late fees under section 47 for specified registered persons who file delayed returns by 30th September, 2020: amounts of late fee in excess of two hundred and fifty rupees are waived, and the late fee is fully waived where the State tax payable in the return is nil. A similar concession applies to taxpayers above the aggregate turnover threshold who furnish FORM GSTR-3B for May-July, 2020 by the same date. The notification is effective from 25th June, 2020.

Late fee waiver for delayed GSTR-10 filings: reduced penalty where returns are filed within the specified remedial window.
A targeted waiver limits late fee liability for registered persons who failed to furnish FORM GSTR-10 by the due date but file the return between 22 September 2020 and 31 December 2020; the government, exercising its statutory powers, waives the portion of the late fee above a modest base threshold, thereby reducing the fee payable for returns regularised within that remedial window.

EVC filing for companies permitted for GSTR-3B and GSTR-1 returns during the specified relief filing period.
The Sixth Amendment substitutes provisos to rule 26(1) to allow registered persons that are companies under the Companies Act, 2013 to furnish the section 39 return in FORM GSTR-3B and the section 37 outward-supplies details in FORM GSTR-1 verified through electronic verification code (EVC) during the respective relief filing periods; the amendment is made under section 164 and is given retrospective commencement as stated in the notification.

Extension of e-way bill validity extended to end of June for bills generated before March whose validity expired mid March.
Extension of the e-way bill validity is provided for bills generated on or before 24 March 2020 whose validity expired on or after 20 March 2020, by deeming their validity extended until 30 June 2020; the notification amends a prior departmental proviso under the Andhra Pradesh GST Act read with the IGST Act and is deemed to have come into force on 31 May 2020.

Invoice Reference Number requirement: obtain IRN by uploading invoice particulars on the GST portal or it will not be treated as an invoice.
Registered persons who issued tax invoices not in the prescribed manner during 1 October 2020 to 31 October 2020 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 invoice date; failure to obtain the IRN will result in the document not being treated as an invoice.

Extension of time to pass orders for refund rejection notices: deadline extended to fifteen days after reply or end June.
Where a notice for rejection of a refund claim has been issued and the time limit to pass the order falls between 20 March 2020 and 29 June 2020, the time for issuing that order is extended to the later of fifteen days after receipt of the registered person's reply or 30 June 2020; the Notification is effective from 20 March 2020.

Commencement of amended GST rules: government appoints commencement date under statutory rulemaking power.
The Government, exercising powers under section 164 of the Andhra Pradesh GST Act and rule 3 of the Fifth Amendment Rules, appoints 8th June 2020 as the date from which the provisions amended by G.O.Ms. No.283 (Fifth Amendment Rules, 2020) shall come into force, as recorded in G.O.Ms.No.319 dated 10-11-2020.

GST threshold reduction: aggregate turnover requirement lowered under amended Nagaland GST rule affecting registration obligations.
Amendment reduces the aggregate turnover threshold by substituting the previously stated higher monetary threshold with a lower one in the first paragraph of the earlier Nagaland GST notification, thereby altering the scope of taxpayers and transactions captured by that notification under the State GST rules, effective from the operative date specified in the amendment.

Commencement of Section 7: provisions of GST Amendment Act brought into force by government notification on appointed date.
Under the authority of clause (b) of sub-section (2) of section 1 of the Nagaland Goods and Services Tax (Amendment) Act, 2019, the State Government appoints the 10th day of November 2020 as the date on which the provisions of Section 7 of the Amendment Act shall come into force by notification.

Extension of deadline for FORM GST ITC-04: furnishing for the July-September quarter extended to a later date.
Extension of time is granted for furnishing the declaration in FORM GST ITC-04 for goods dispatched to or received from a job worker for July-September 2020, with the Commissioner, with Government approval, extending the submission deadline until the thirtieth day of November 2020 and declaring the notification to be deemed in force from the twenty fifth day of October 2020.

Rescission of notification confirms statutory power to withdraw a State Tax notification while preserving prior acts.
The Government rescinds the earlier State Tax notification by exercising powers under the Meghalaya Goods and Services Tax Act, 2017 read with the relevant rule, acting on the Council's recommendations and on satisfaction of necessity in the public interest, while preserving validity of acts done or omissions made before the rescission.

Turnover threshold change in State GST: lowers the compliance turnover threshold for specified provisions effective January next year.
Amends the earlier State GST notification by substituting the specified turnover threshold in its first paragraph with a lower threshold under the authority of sub rule (4) of rule 48 of the Meghalaya GST Rules, 2017, effective from the 1st day of January, 2021.

Return frequency option: Quarterly-filing eligible registered persons must file quarterly returns and pay tax due monthly.
Notifies registered persons (excluding those under section 14 IGST Act) with aggregate turnover up to five crore rupees in the preceding financial year who opt under sub rule (1) of rule 61A to furnish quarterly returns and pay tax due monthly pursuant to the proviso to sub section (7) of section 39, subject to: furnishing the return for the preceding month when exercising the option; continued application of the selected option unless revised; cessation of quarterly eligibility if aggregate turnover crosses five crore during a quarter from the next quarter; and a deemed option and change window for specified classes that filed October 2020 returns.

Extension of GSTR-1 filing deadline: outward-supply returns now due in the month following each tax period.
The Government extends the time limit for furnishing details of outward supplies in FORM GSTR-1 until the eleventh day of the month succeeding each tax period, and until the thirteenth day for registered persons required to furnish quarterly returns; this extension is issued under the statutory provisions governing furnishing of outward supplies and supersedes specified earlier notifications, effective from the first day of January, two thousand twenty-one.

Commencement of GST amendment: section 7 directed to come into force, establishing operative application date.
The government designates 10th November, 2020 as the date on which the provisions of section 7 of the Meghalaya Goods and Services Tax (Amendment) Act, 2020 shall come into force, invoking the executive power under sub section (2) of section 1 of the Amendment Act to fix that commencement date.

Special deposit procedure for GST quarterly filers enables provisional monthly deposits to secure tax liability compliance.
Notification permits registered persons who opt for quarterly returns to make provisional deposits in the first and/or second month of a quarter equal to thirty five per cent of the tax liability debited from the electronic cash ledger in the preceding quarter (or based on the last month of the immediately preceding quarter for monthly filers), subject to exceptions where ledger balances are adequate or liability is nil, and conditional on furnishing the return for a complete preceding tax period.

Extension of ITC-04 filing deadline granted, permitting late submission for job-worker declarations until the notified date.
The Commissioner, with Board approval and under the statutory rule, extends the deadline for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker for the July-September 2020 period to a single notified later date; the notification operates retrospectively from an earlier specified date.

Extension of GSTR-1 due date: monthly filers now file by eleventh day, quarterly filers by thirteenth day following period.
The due date for furnishing details of outward supplies in FORM GSTR-1 is extended: for each tax period to the eleventh day of the month succeeding the tax period, and for registered persons filing quarterly returns to the thirteenth day of the month succeeding the tax period; earlier inconsistent notifications are superseded and the change takes effect from the commencement date stated in the notification.

GST turnover threshold reduction narrows applicability for certain taxpayers, effective January first, 2021.
Amendment reduces the turnover threshold in Notification No. 13/2020 - State Tax by substituting the prior higher turnover benchmark with a lower benchmark, changing the applicability criterion in the notification's first paragraph and taking effect from the first day of January, 2021 under the rule-making powers of the State under the Sikkim GST Rules.

Extension of ITC-04 filing deadline granted for job-worker declarations, allowing additional time to submit quarterly declarations.
The Commissioner, under the Sikkim Goods and Services Tax Act and Rules and with Board approval, extends the time limit for furnishing FORM GST ITC-04 for goods dispatched to or received from job workers during July-September 2020 until 30th November 2020, with the notification deemed effective from 25th October 2020.