Extension of time for filing FORM GST TRAN-1 granted where portal technical difficulties prevented timely declaration submission.
Extension of time is granted for submission of the declaration in FORM GST TRAN-1 under rule 117(1A) for registered persons unable to file due to technical difficulties on the common portal, based on Council recommendations, and the Order supersedes the earlier 2019 Order while being deemed effective from a specified earlier date.

Reconstitution of Advance Ruling Authority under GST appoints members by statutory provision and fixes office location.
The Government, invoking the statutory provision and subordinate rule, reconstitutes the Andhra Pradesh Authority for Advance Ruling under GST and appoints an Additional Commissioner from the CGST Audit Commissionerate as Member (Central Tax) and an Additional Commissioner of State Tax as Member (State Tax); the Authority will function from the Office of the Chief Commissioner of State Tax, Vijayawada.

Late fee waiver for delayed GSTR-4 filings allowed if returns filed within the specified September-October 2020 window.
The amendment waives the late fee under Section 47 to the extent it exceeds two hundred and fifty rupees, and provides a full waiver where the total central tax payable in FORM GSTR-4 is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 by the due date but furnish those returns between 22nd September 2020 and 31st October 2020.

Net cash tax liability: administrative recovery applied retroactively, with SCNs issued on gross tax to be held.
Interest recovery is to be applied on the net cash tax liability for 01.07.2017-31.08.2020 only, meaning the portion paid from or payable through the electronic cash ledger. Show-cause notices issued on gross tax liability are to be kept on hold pending a retrospective legislative amendment. Field formations must implement the net-cash approach and submit a register of SCNs kept on hold (zone, circle, ward, GSTIN, firm name, SCN date, amount involved, remarks) to the designated email within fifteen days.

Late fee waiver for GSTR-4 filers allowing excess fees waived and full waiver where tax payable is nil within amnesty period.
Amendment provides a targeted late fee waiver for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 but furnish those returns within the prescribed amnesty window; late fee in excess of a minimal threshold is waived and late fee is fully waived where the total state tax payable in the return is nil.

Time limit extension for compliance on goods sent on approval for sale or return, deadline consolidated to end October.
Where any time limit for completion or compliance of an action specified, prescribed or notified under the statutory provision governing goods sent or taken out of India on approval for sale or return falls during 20 March 2020 to 30 October 2020, and such action was not completed within that time, the time limit for completion or compliance is extended to 31 October 2020 by amendment to the earlier notification.

Time limit extension for goods sent on approval: missed deadlines in the pandemic window now extended to 31 October.
Where any time limit for completion or compliance of any action specified, prescribed or notified under sub section (7) of section 31 in respect of goods sent or taken out of India on approval for sale or return falls during the period from 20 March 2020 to 30 October 2020, and such action was not completed within that time, the time limit is extended up to 31 October 2020.

Approval-basis export goods compliance deadlines receive an extension where prescribed actions remained incomplete during the specified period.
Time limits for actions concerning goods sent or taken out of India on approval for sale or return are extended under the Arunachal Pradesh GST framework. Where a time limit prescribed or notified under section 31(7) fell between 20 March 2020 and 30 October 2020, and the required action was not completed within that period, the deadline stands extended until 31 October 2020.

Due date extension for GSTR-4 notified; filing deadline for the form is formally postponed under HGST Act authority.
Notification No. 77/GST-2 amends Notification No. 57/GST-2 (dated 26 April 2019) under Section 148 of the Haryana Goods and Services Tax Act, 2017, substituting the proviso date in the third paragraph to extend the due date for filing FORM GSTR-4 for the financial year 2019-2020, thereby formally postponing the filing deadline as specified by the state Excise and Taxation Department.

Late fee waiver for delayed GSTR-10 filing if return furnished within prescribed reopening window measures.
Waiver of late fee under Section 47 is granted, limiting liability to two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish that return within the specified reopening window, pursuant to powers under Section 128 and Notification No. 68/2020-State Tax.

Late fee waiver for delayed FORM GSTR-10 filings allows reduced penalties for qualifying late returns.
Waiver granted for delayed filing of FORM GSTR-10: any late fee payable under the returns provision in excess of two hundred and fifty rupees is waived for registered persons who furnish FORM GSTR-10 between 22nd September, 2020 and 31st December, 2020; issued under powers conferred by the Sikkim Goods and Services Tax Act, 2017 as a statutory notification modifying the late fee chargeable under the returns provision.

Late fee waiver for delayed GSTR-4 filings where eligible taxpayers file within the prescribed amnesty window.
Waiver of late fees is provided for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019, conditioned on filing within the prescribed amnesty window; late fee in excess of two hundred and fifty rupees is waived and fully waived where the total central tax payable in the return is nil.

Late fee waiver for delayed GSTR-4 filings grants relief where returns filed within a prescribed amnesty window.
Provides a limited amnesty for late filing of FORM GSTR-4 for quarters July 2017-March 2019: late fee under section 47 is waived in excess of two hundred and fifty rupees and fully waived where total central tax payable is nil, provided the return is furnished within the prescribed amnesty period of 22nd September to 31st October, 2020, by registered persons.

Extension of statutory compliance timelines: waiver of late fee for delayed GSTR-10 filings if filed within relief period.
An inserted proviso extends time limits for completion or compliance of actions tied to goods sent or taken out on approval for sale or return that fell during the pandemic period and were not met, by extending the deadline to a later specified date; the amendment modifies an earlier State tax notification to provide conditional temporal relief without altering the underlying substantive obligations.

Time limit extension for compliance regarding goods sent on approval for sale or return under GST, easing deadline pressures.
Where a time limit for completion or compliance of any action prescribed under the provision governing goods sent or taken out on approval for sale or return falls within the suspended period and was not met, the time for completion or compliance is extended to the revised cut off date specified by the amendment.

Late fee waiver for delayed GSTR-10 returns reduces excess charges for taxpayers who file within the specified reopening window.
Waiver of late fee applies to registered persons who did not furnish FORM GSTR-10 by the due date but file it between 22 September 2020 and 31 December 2020; the waiver covers only the portion of late fee in excess of two hundred and fifty rupees. The notification invokes powers under section 128 of the Arunachal Pradesh GST Act and limits relief to amounts payable under section 47 as specified.

Late fee waiver for delayed GSTR 4 filings; excess fees waived and full waiver where central tax nil if filed timely.
The proviso waives late fee under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2020 but furnish the return within the notified period: late fee in excess of two hundred and fifty rupees is waived, and the late fee is fully waived where the total amount of central tax payable in the return is nil.

Threshold increase for GST eligibility expands scope and adds Special Economic Zone unit eligibility, effective from the stated commencement date.
The notification amends the prior Assam GST notification to add a Special Economic Zone unit to the classes referred to and to substitute the earlier turnover threshold with a higher turnover threshold, effective from the stated retrospective commencement date.

Extension of time under Section 54(7) for refund rejection orders due to COVID-19, postponing issuance deadlines.
Where a notice for full or partial rejection of a refund claim has been issued and the time for making the order under sub-section (5) read with Section 54(7) falls between 20 March 2020 and 29 June 2020, the period for passing the order is extended to fifteen days after receipt of the registered person's reply or to 30 June 2020, whichever is later, effective from 20 March 2020.

E-invoice Schema substituted under Assam GST rules; new FORM GST INV-01 mandates IRN and structured invoice data.
Assam substitutes FORM GST INV-01 with an e invoice schema (Version 1.1) effective from the stated commencement date, mandating a structured electronic invoice format. The schema prescribes cardinality rules, field-level specifications and enumerated lists; key mandatory elements include the IRN issued by the Invoice Registration Portal, supply and document type codes, supplier and recipient legal details and GSTINs, item-level taxable values and tax amounts, and the Document Total section. Conditional and optional fields cover export/SEZ data, payment, delivery, batch, supporting documents and e way bill details.