Annual return filing deadline under Arunachal Pradesh GST was extended by substituting the earlier due date with a later date.
Annual return filing deadline under the Arunachal Pradesh GST framework was extended through an amendment to Notification No. 39/2020-State Tax. The Commissioner, acting under the annual-return provision and prescribed return rule on the Council's recommendations, replaced the earlier deadline of 30 September 2020 with 31 October 2020.

Rule 46 proviso amendment expands prior-year applicability and shifts the compliance deadline to December, thereby extending timelines.
Amendment under the sixth proviso to rule 46 substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" to broaden temporal applicability, and replaces the earlier October deadline in the second paragraph with a December deadline, thereby extending the compliance date; both changes are made on the Council's recommendation and notified under the Sikkim GST Rules, 2017.

Reference to preceding financial years extended to cover supplies to registered persons and exports under amended GST notification.
Amendment replaces "a financial year" with "any preceding financial year from 2017-18 onwards", allowing reliance on earlier financial years, and inserts "or for exports" after "goods or services or both to a registered person", thereby extending the notification's coverage to supplies for export under the State GST notification.

Extension of GST notification deadline: substituted calendar date advances the operative timeline under a state SGST amendment.
The Commissioner, on the recommendations of the Council and exercising powers under the Sikkim Goods and Services Tax Act and Rules, amends Government of Sikkim Notification No. 41/2020-StateTax by substituting the originally specified date with a later date, thereby extending the operative timeline of that notification. No other provisions of the original notification are altered by this substitution.

Amendment to rule 46 expands reference to prior financial years and postpones the compliance date to December.
The amendment to the sixth proviso to rule 46 replaces the reference to "a financial year" with "any preceding financial year from 2017-18 onwards", and substitutes the earlier October date with the "1st day of December", thereby expanding the temporal scope to include prior years from 2017-18 and deferring the operative compliance date to December.

Commencement of GST amendment rules: specified amendment provisions brought into force under Delhi GST framework.
Notification appoints a commencement date for specific amendment provisions to the Delhi GST rules, implementing payment-related provisions of the DGST rules including rule 87(13) and the payment form, under powers conferred by the Delhi GST Act and referencing the Fourth Amendment Rules and the earlier amendment notification, thereby bringing those specified rule provisions into force for state GST administration in the National Capital Territory of Delhi.

Late fee waiver for delayed GSTR-1 filings if returns are filed by June 30 under specified conditions.
The amendment inserts a proviso waiving the amount of late fee under the statutory late fee provision for the months of March, April and May 2020, and for the quarter ending 31st March 2020, where registered persons who failed to furnish outward supplies in FORM GSTR-1 by the due date furnish those details on or before 30th June 2020; the amendment takes effect from 3rd April 2020.

Late fee waiver under section 47 allows eligible taxpayers to avoid fees if delayed GSTR-3B returns meet extended filing deadlines.
The notification inserts a proviso waiving the late fee payable under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date but furnish the return by the extended dates set out in the Table for particular tax periods and turnover brackets; the amendment to Notification No. 76/2018-State Tax takes effect from 20th March, 2020.

Aadhaar authentication requirement: authorised signatories, partnership partners and HUF karta must authenticate Aadhaar for GST registration eligibility.
Notification requires that the authorised signatory of all entity types, managing and authorised partners of a partnership firm, and the karta of a Hindu undivided family undergo Aadhaar authentication of possession as specified in the GST Rules to be eligible for registration; where Aadhaar is not assigned, alternate and viable means of identification are to be offered, and the notification is effective from 1 April 2020.

GST rate amendment updates specified schedule entries, substituting year references and prescribing commencement from the notified date.
The State Government substitutes the figures "2020" with "2021" in column (5) against serial numbers 19A and 19B of the Table in Notification No. 12/2017-State Tax (Rate). The amendment is made under the Arunachal Pradesh Goods and Services Tax Act, 2017 on the Council's recommendation and takes effect from 1st October, 2020.

GST notification amendment updates specified table entries, substituting reference years and prescribing an October effective date.
The Government, exercising statutory powers under the Karnataka Goods and Services Tax Act, 2017 and on the Council's recommendation, substitutes the figures "2020" with "2021" in column (5) against serial numbers 19A and 19B of the earlier notification; the amendment is limited to those table entries and comes into force on 1 October 2020.

Waiver of late fee for delayed GSTR-1 filings when outward supplies are furnished by extended deadlines.
The notification substitutes a proviso to waive the late fee for registered persons who failed to furnish outward supplies in FORM GSTR-1 for specified months and quarters in 2020, provided they submit the required details on or before the respective extended dates set out in the Table; the amendment is made under statutory authority and replaces the earlier proviso.

Late fee waiver for delayed GSTR-3B returns extends conditional relief and retrospective amnesty through specified filing windows.
Establishes specified filing windows and class-based conditions for waiver of late fees for delayed FORM GSTR-3B for February-July 2020, and provides retrospective relief for returns from July 2017 to January 2020 by waiving late fee amounts exceeding a de minimis threshold where returns are filed within the remedial period, with full waiver where central tax payable is nil.

Extension of e-way bill validity: bills generated before cutoff with expiries in lockdown window deemed valid until May deadline.
E-way bills generated on or before 24 March 2020 whose validity would expire between 20 March 2020 and 15 April 2020 are deemed to have their validity extended until 31 May 2020 pursuant to an amendment under the Andhra Pradesh Goods and Services Tax Act, 2017 inserting a proviso to the earlier notification.

Distinct-person registration for corporate debtors in insolvency-IRP/RP must secure new state registrations for debtor promptly.
The amendment excludes corporate debtors who furnished GST statements and returns for all tax periods prior to appointment of the IRP/RP from the special class, and provides that from the date of appointment the IRP/RP created class is a distinct person required to obtain a new GST registration in each State or Union Territory where the corporate debtor was earlier registered, within thirty days of appointment or by the notified deadline.

Return verification by EVC allowed for company GSTR-3B filings and SMS nil-return filing verified by OTP enabled.
The rules permit companies registered under the Companies Act to furnish GSTR-3B for the period 21 April 2020 to 30 June 2020 verified by Electronic Verification Code (EVC). A new rule 67A (date to be notified) allows nil GSTR-3B returns to be furnished via short messaging service using the registered mobile number and verified by a registered-mobile-number based One Time Password (OTP).

Commencement of Rule 87(13) under AP GST brings Form GST PMT-09 into force for prescribed payment procedures.
The Government of Andhra Pradesh, under its GST statute and amendment rules, appoints a commencement date to give effect to Rule 87(13) of the AP GST Rules and the prescribed Form GST PMT-09, thereby bringing into force the specified payment procedure and documentation requirements under the state GST framework.

Interest on delayed GST returns: staggered nil interest grace periods, then standard interest rate applies for specified months.
The amendment substitutes the first proviso to prescribe interest on delayed payment for persons filing FORM GSTR-3B: taxpayers with turnover above rupees 5 Crores receive a short nil interest grace period from the due date and nine per cent per annum thereafter for February-April 2020; taxpayers with turnover up to rupees 5 Crores receive staggered nil interest grace periods for February-July 2020, each with its own cut off date, after which nine per cent per annum applies.

Extension of time limits for compliance under Section 171 - deadlines during pandemic period extended to a single later date.
The Government amends a prior notification to provide that any time limit for completion or compliance of an action under the Tripura State GST Act which fell between 20 March 2020 and 29 November 2020, and where the action was not completed within that time, is extended until 30 November 2020 by insertion of a proviso in the earlier notification.

Export tax refund conditions tightened for unutilised input credit and integrated tax claims under revised GST rules.
The Uttar Pradesh Goods and Services Tax (Forty fourth Amendment) Rules, 2020 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with retrospective effect from 9 October 2018. Rule 89(4B) is substituted to regulate refund of unutilised input tax credit on zero-rated supplies without payment of tax where specified exemption or customs notifications have been availed. Rule 96(10) is also substituted to condition refunds of integrated tax paid on exports of goods or services on non-availment of specified exemption benefits, subject to limited exceptions for capital goods under the Export Promotion Capital Goods Scheme.