Extension of GST notification period: covered months widened and terminal filing deadline moved forward under state SGST rules.
The Commissioner, exercising delegated authority under the State GST framework, substitutes the words, figures and letters in the provisos of two prior notifications to extend the period covered by those notifications and to move the terminal filing/claim deadline forward, with the amendment published in the State Gazette and recorded with antecedent notification references.

Extension of notification period extends filing deadline for specified GST notifications to a later date.
The Taxation Department amends two prior state tax notifications by substituting the previously specified period and deadline with an extended period running from July 2017 through February 2019 and a revised deadline of the 31st day of March 2019, effectuating a later cutoff for the applicability or compliance window established by the earlier notifications.

Extension of GSTR-3B filing deadline for newly migrated taxpayers to a later specified date under Sikkim GST notification.
The Commissioner amends earlier state notifications to extend the time limit for furnishing returns in Form GSTR-3B for newly migrated taxpayers by substituting the previously specified range of return months and the prior final submission date with an expanded return period and a later final date for submission, thereby altering the compliance window under the state GST notification framework.

Extension of GSTR return filing deadline for newly migrated taxpayers, postponing the applicable return period and final filing date.
Extends the time for furnishing the return in FORM GSTR-3B for taxpayers who migrated to GST by substituting the return period to include returns up to February 2019 and moving the final date for furnishing those returns to the end of March 2019, effected by amendment to earlier Central Tax notifications under the Central Goods and Services Tax Act.

Notification period extension: GST notifications' covered months extended and statutory deadline moved to the following March.
The Commissioner, relying on delegated authority and Council recommendations, amends two Himachal Pradesh SGST notifications by substituting in their first-paragraph provisos the temporal phrase "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and the deadline "31st day of December, 2018" with "31st day of March, 2019".

Extension of GST transitional period: proviso period extended and filing deadline moved to the following quarter-end.
The Governor, exercising powers under the state GST statute and relevant rules, amends two prior notifications by substituting in the proviso the period "July, 2017 to November, 2018" and the deadline "31st day of December, 2018" with "July, 2017 to February, 2019" and the revised deadline "31st day of March, 2019."

Extension of GSTR-3B filing deadline allows newly migrated taxpayers additional time to furnish returns.
Extension of the filing deadline for furnishing returns in Form GSTR-3B for taxpayers who migrated to GST by amending earlier notifications to enlarge the covered tax periods and postpone the final date for submission, substituting the previously specified period and cut-off date in two prior notifications and noting earlier amendments.

Extension of return filing deadline for newly migrated taxpayers extends permitted filing window and defers cutoff to next quarter.
The Commissioner amends notifications No. 21/2017-State Tax and No. 56/2017-State Tax to substitute the proviso wording, extending the specified period to July, 2017 to February, 2019 and revising the final date for furnishing returns in Form GSTR-3B to 31st day of March, 2019 for newly migrated taxpayers.

GST notification amendment extends compliance deadlines for specified clauses under state GST.
The State amends Notification No. 31/2018-State Tax by substituting later deadline dates in two operative clauses: replacing the date in clause (i) with a later calendar date and replacing the date in clause (iv) with a later calendar date, thereby extending the compliance periods specified in those clauses; the amendment references the principal notification and its Gazette publication.

Extension of statutory deadlines under Mizoram GST, substituting earlier notification dates with later compliance deadlines.
The Taxation Department, exercising powers under the Mizoram GST enactment, amends Notification No.31/2018 State Tax by substituting later dates for the deadlines specified in paragraph 2: clause (i)'s original date is replaced by a later date and clause (iv)'s original date is replaced by a later date, thereby extending the compliance timelines set by the earlier notification.

Extension of GST compliance deadlines for specified notification provisions; affected deadlines deferred to later statutory dates.
The Finance Department amends a prior State Tax notification by substituting later effective dates for two specified clauses, thereby deferring the operative timelines for the compliance obligations in those clauses; the change is a temporal adjustment issued on Council recommendation and does not modify substantive requirements of the original notification.

Extension of notification deadlines: dates in Notification No.31/2018 State Tax amended to revised compliance timelines.
Amendment of notification under section 148 of the Sikkim Goods and Services Tax Act, 2017 substitutes the figures, letters and words of the dates in paragraph 2 of Notification No.31/2018 State Tax: clause (i) and clause (iv) are amended to replace their prior deadlines with the newly specified deadlines, thereby modifying the operative compliance schedule established by the earlier notification.

Extension of migration deadline for provisional GST IDs grants additional time to complete the special migration procedure under notification.
Amends Notification No. 31/2018 Central Tax by substituting later cut off dates in paragraph 2 for taxpayers who received provisional IDs but did not complete the special migration procedure, implementing the date changes in clause (i) and clause (iv) of that paragraph under the authority of section 148 of the Central GST Act.

Adjudication powers under sections 73, 74, 75 and 76 delegated to central tax officers across specified territorial jurisdictions.
The notification amends an earlier state GST instrument to authorize the central tax officer specified in Table I and his subordinates to exercise assessment and adjudication powers under Chapter XV across the territorial jurisdiction of the corresponding central tax officer, but only for cases assigned to them by the Board.

Late fee waiver for GSTR-4 filers permits relief if returns for specified quarters are filed within the prescribed remedial window.
The State Government inserted a proviso waiving the late fee under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date, provided they furnish those returns between 22nd December 2018 and 31st March 2019; this amendment modifies the principal Notification No. 65/2017-State Tax as a limited-time compliance relief measure.

Late fee waiver for delayed GSTR-3B filings grants conditional relief if outstanding returns are filed within the relief window.
Waives late fee portions for delayed filings of FORM GSTR-3B: excess late fee above twenty-five rupees per day is waived from July 2017 onwards; where central tax payable is nil the excess above ten rupees per day is waived. Further, late fees for registered persons who failed to file GSTR-3B for July 2017 to September 2018 are waived as described if returns are furnished within the specified relief window from 22 December 2018 to 31 March 2019.

Late fee waiver for delayed GSTR-1 filings where returns are filed within the notified cure period.
Arunachal Pradesh inserts a proviso in a State Tax notification to waive the late fee payable for failure to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018, where those details are furnished within the specified cure period set by the amendment. The amendment limits relief to the amount of late fee for delayed filing of FORM GSTR-1 and is introduced under the State Act by notification.

Exclusion for supplies between specified persons under section 51; amended notification removes such inter-party transactions from coverage.
The amendment to Notification No. 38/2018-State Tax inserts a proviso excluding from that notification any supply of goods or services or both where the supply occurs between one person and another person specified under clauses (a)-(d) of sub section (1) of section 51 of the Arunachal Pradesh Goods and Services Tax Act, 2017.

Electronic invoicing: supplier signature not required where e-invoices and e-bills comply with IT Act, enabling digital issuance.
Amendments refine registration for tax collectors under section 52 by requiring distinct State/UT entries in FORM GST REG-07; exempt suppliers' signatures for electronic invoices, bills and consolidated documents under the Information Technology Act; add a new revisional procedure (rule 109B) requiring notice in FORM GST RVN-01 and a summary in FORM GST APL-04; restrict furnishing PART A of FORM GST EWB-01 for repeat non-filers subject to Commissioner's discretionary relief; and substitute comprehensive refund (FORM GST RFD-01/01A) and annual/reconciliation return forms (GSTR-9, GSTR-9A, GSTR-9C) with detailed templates and instructions.

GST filing period extension expands covered months and postpones the filing cutoff to allow additional time for compliance.
Amendment substitutes the date range and filing cutoff in paragraph two's proviso of Notification No. 32/2018 State Tax, expanding the covered tax period to include months up to year end and extending the deadline for compliance to a later specified date under authority of section 148 of the Arunachal Pradesh GST Act.