Rescission of Notification withdraws prescribed FORM GSTR-3B return requirement, subject to preservation of prior acts and omissions.
The State Government, exercising powers under the Sikkim GST legal framework and on Council recommendations, rescinds Notification No. 76/2020-State Tax (which prescribed returns in FORM GSTR-3B), subject to a savings provision preserving actions done or omissions made prior to rescission.

Special deposit procedure requires an advance electronic cash ledger payment based on prior-period tax liability for interim compliance.
Notification prescribes a special procedure for notified registered persons who furnish quarterly returns to make an advance deposit in the electronic cash ledger based on a proportion of tax liability from the preceding return (or last month of the immediately preceding quarter for monthly filers), with exemptions where ledger balances are adequate or tax liability is nil.

Quarterly return option for eligible small taxpayers permits quarterly filing with monthly tax payment, with deemed opt in and revision window.
Notification requires eligible small registered persons who elected the return-frequency option to furnish quarterly returns from January 2021 while paying tax monthly, subject to eligibility limited by aggregate turnover and prior compliance; deemed opt-in applies to specified classes that filed for the October period by the cut-off, and an electronic window is provided to change the default option.

Extension of GSTR-1 filing deadline: monthly and specified quarterly filers given extended time after each tax period.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is ordered: monthly filers must furnish GSTR-1 in the month succeeding each tax period, while the class of registered persons required to file quarterly returns under the proviso to sub-section (1) of section 39 is granted a later day in the month succeeding such tax period. The notification takes effect prospectively and supersedes specified earlier Finance Department notifications without affecting prior actions or omissions.

GST return filing rules require IFF use, monthly/quarterly GSTR-3B deadlines, and monthly auto-drafted GSTR-2B ITC.
The rules require registered persons to furnish outward supply details in FORM GSTR-1 or, for eligible quarterly filers, use the Invoice Furnishing Facility (IFF) for the first two months up to fifty lakh rupees per month; IFF data are excluded from quarterly GSTR-1. Supplier-submitted data feed Parts A-D of FORM GSTR-2A and generate a monthly auto-drafted FORM GSTR-2B with defined cut-off windows. GSTR-3B filing frequency and due dates are prescribed (monthly by 20th; quarterly by specified later dates), quarterly filers must deposit interim tax via FORM GST PMT-06 by the 25th, and an electronic opt-in mechanism for quarterly filing is set with a turnover-based mandatory monthly filing threshold.

Commencement of Section 97 appointed as operative under Finance (No.2) Act, 2019 effective 10 November 2020.
The State Government appoints 10th November 2020 as the date on which Section 97 of the Finance (No.2) Act, 2019 shall come into force, exercising powers under clause (b) of sub-section (2) of section 1; the notification is issued by the Commercial Taxes Division and references amendments made to sub-sections (1), (2) and (7) of section 39 by the same Act.

E-invoicing applicability threshold is reduced, expanding registered persons subject to the prescribed GST invoicing mechanism from January 2021.
E-invoicing applicability threshold under the Arunachal Pradesh Goods and Services Tax Rules, 2017 is reduced through an amendment to Notification No. 12/2020-State Tax. Under rule 48(4), the aggregate turnover threshold is substituted from five hundred crore rupees to one hundred crore rupees with effect from 1 January 2021, expanding the category of registered persons subject to the specified invoicing mechanism.

Rescission of prior State Tax notification preserves actions taken and omissions occurring before the withdrawal took effect.
The Arunachal Pradesh Government rescinds a prior State Tax notification under its statutory powers and the prescribed return-filing rule, in public interest and on the Council's recommendations. Actions taken and omissions occurring before the rescission remain unaffected.

FORM GSTR-1 filing deadlines require monthly filers and quarterly return filers to submit outward supply details by revised due dates.
FORM GSTR-1 filing deadlines for details of outward supplies are extended under the Arunachal Pradesh GST framework. Registered persons must furnish the form by the eleventh day of the succeeding month, while persons required to furnish quarterly returns must file by the thirteenth day of the succeeding month. The revised deadlines take effect from 1 January 2021 and supersede earlier specified notifications, without affecting prior actions or omissions.

Extension of ITC-04 filing deadline for job worker transactions; departmental notification sets a new deadline.
Extension of time for furnishing FORM GST ITC-04 is provided for goods dispatched to a job worker or received from a job worker for the quarter covering July to September 2020, with the Commissioner invoking section 168 and sub-rule (3) of rule 45 to extend the filing deadline until the thirtieth day of November, 2020, and declaring the extension effective from the twenty-fifth day of October, 2020.

Special deposit procedure permits quarterly filers to pre-deposit tax in initial months based on the preceding return.
Notification enables notified registered persons who file quarterly returns to make an advance deposit in the electronic cash ledger during the first and/or second month of a quarter: the deposit equals thirty-five per cent of the tax liability shown in the preceding quarter's return for quarterly filers, or the tax liability of the last month of the immediately preceding quarter for monthly filers. Deposits are not required where existing electronic cash or credit ledger balances are adequate or where there is nil liability. Eligibility requires filing the return for a complete prior tax period.

Quarterly return option permits eligible taxpayers to file GST returns quarterly while remitting tax monthly under specified conditions.
Notification permits registered persons below the turnover threshold who have filed the preceding month's return to opt to furnish returns quarterly under rule 61A, subject to continuation of the option unless revised, loss of eligibility when turnover exceeds the threshold during a quarter, and a deemed option for certain taxpayers based on their FORM GSTR 1 filing pattern with an electronic period to change the default option on the common portal.

Commencement of section 7: government notification appoints effective date for its coming into force under enabling provision.
Pursuant to sub-section (2) of section 1 of the Arunachal Pradesh Goods and Services (Amendment) Act, 2020, the State Government, by Notification No. 61/2020 State Tax, appoints the 10th day of November, 2020 as the date on which the provisions of section 7 of the said Act shall come into force.

GST compliance deadline extended by notification, substituting the earlier date with 31st December 2020.
The Commissioner of Commercial Tax, Uttar Pradesh, issued a further amendment under section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with rule 80 of the Uttar Pradesh Goods and Services Tax Rules, 2017. The notification substituted "31st October, 2020" with "31st December, 2020" in the earlier GST notification, thereby extending the time limit stated in that notification.

Notification amendment extends earlier cut off dates under the Assam GST notification, modifying substituted dates and operative commencement.
Amendment replaces the original end June dates in the first paragraph of a prior Assam GST notification with end August dates, made under statutory authority conferred by section 168A of the Assam GST Act; the amendment is declared to be deemed to have come into force from the twenty seventh day of June 2020 and is issued by the Finance (Taxation) Department.

Notification amendment: substitution of prescribed dates extends the notification's temporal scope, given retrospective effect.
Amendment substitutes two prescribed dates in the first paragraph of the earlier tax notification, replacing each originally prescribed date with a later date, thereby extending the notification's temporal scope. The amendment is issued under delegated GST authority on the Council's recommendation and is declared to be deemed to have come into force from an earlier specified date, giving retrospective effect to the date substitutions.

E-way bill validity extension: expired e-way bills during the specified pandemic period are deemed extended retroactively.
Where an e-way bill generated under the Assam GST rules on or before the specified cutoff had its validity period expire on or after the specified date in March 2020, the validity of such e-way bills is deemed to have been extended until the specified date in June 2020; the notification is deemed issued on a June date and deemed to have come into force from a May date.

E-way bill validity extension: certain e-way bills with expired validity during the March-April COVID period are deemed extended.
The notification amends a prior state tax notice to provide that e-way bills generated under rule 138 on or before 24 March 2020, whose validity expired between 20 March 2020 and 15 April 2020, shall be deemed to have their validity extended until 31 May 2020; the amendment is effected under section 168A and is deemed to have come into force from 5 May 2020.

Authority for Advance Ruling constituted under Tripura SGST law, naming members and superseding prior notification with retrospective effect.
Constitution of an Authority for Advance Ruling under the Tripura SGST framework is effected by a departmental notification that names two members by designation-the Additional Commissioner of State Tax, Tripura, and an Additional Commissioner of Central Goods and Services Tax-supersedes an earlier notification and declares its commencement with retrospective effect.

GSTR-1 filing deadline set for eligible small taxpayers: quarterly outward-supply returns must be furnished by fixed dates.
Prescribes due dates for furnishing FORM GSTR-1 by registered persons with aggregate turnover within the notified threshold, requiring quarterly submission of outward-supply details for October-December 2020 and January-March 2021 by the specified dates in the Table; further states that the time limit for furnishing details or return under subsection (2) of section 38 for October 2020 to March 2021 will be notified later in the Official Gazette.