Extension of annual GST return filing deadline for the specified financial year, permitting electronic submission via the common portal.
The Commissioner, on the Council's recommendation and under the statutory powers conferred by the Arunachal Pradesh Goods and Services Tax Act and rules, supersedes Notification No. 14/2020 and extends the electronic filing deadline for the annual return for the specified financial year to 30th September, 2020, without affecting actions taken or omitted before the supersession.

New registration requirement: IRP/RP treated as distinct person for GST, must obtain fresh registration in prior jurisdictions within prescribed timeframe.
The amendment excludes corporate debtors who have furnished section 37 statements and section 39 returns for all tax periods prior to appointment. From appointment of the IRP/RP, the IRP/RP is treated as a distinct person of the corporate debtor and is liable to obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within the prescribed timeframe or by the extended deadline, whichever is later.

Electronic verification for company GST returns allowed via EVC, and nil returns may be filed via SMS OTP.
Amendment permits registered persons incorporated under the Companies Act to furnish FORM GSTR-3B returns verified through Electronic Verification Code (EVC) for the specified period. It also inserts a rule allowing Nil returns under section 39 in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile number based One Time Password (OTP), with Nil return defined as no entries in any tables of FORM GSTR-3B.

E-way bill validity extended for bills generated before lockdown whose expiry fell during the March-April period.
Where an e-way bill issued under the Arunachal Pradesh GST rules on or before 24 March 2020 would have its validity expire between 20 March 2020 and 15 April 2020, that validity is deemed extended until 31 May 2020 by amendment of Notification No. 33/2020-State Tax via a proviso inserted in clause (ii) of the first paragraph.

EVC verification for company GSTR-3B allowed; nil GST returns may be filed via SMS with OTP.
Companies may be allowed to furnish returns under section 39 in FORM GSTR-3B verified by Electronic Verification Code (EVC) for the stated relief period. A Nil return in FORM GSTR-3B may be furnished via Short Messaging Service (SMS) using the registered mobile number and verified by a mobile-number-based One Time Password (OTP); a Nil return is one with no entries in any tables of FORM GSTR-3B. The SMS rule's commencement is to be notified.

Distinct person registration requirement: IRP or RP must obtain new GST registrations in prior states within prescribed timeframe.
The amendment excludes corporate debtors who have furnished all statements under section 37 and returns under section 39 prior to appointment of the IRP/RP from the said class of persons. From the date of appointment of the IRP/RP, the said class shall be treated as a distinct person and must obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within thirty days of appointment or by the prescribed calendar deadline, whichever is later.

Electronic verification and SMS filing: companies may verify GSTR-3B with EVC and nil returns via SMS OTP.
The amendment allows companies registered under the Companies Act to furnish FORM GSTR-3B under section 39 verified by Electronic Verification Code (EVC) for the period from 21 April 2020 to 30 June 2020 by inserting a proviso to rule 26(1). It also inserts rule 67A to permit furnishing of Nil returns in FORM GSTR-3B through short messaging service using the registered mobile number, verified by a mobile number-based One Time Password (OTP); a Nil return is defined as a return with no entry in any tables of FORM GSTR-3B.

GST rate amendment alters schedule entries and classifications, modifying SGST rate applicability under state law.
The state notification amends the SGST rate schedules by omitting certain serial entries from Schedule I and from Schedule II, inserting a new serial for tariff heading 3605 00 10 in Schedule II with the entry "All goods," omitting two serials in Schedule II, omitting one serial in Schedule III and substituting the column (3) entry of another serial in Schedule III to read "All goods." The amendments reconfigure which goods fall under the specified SGST rate schedules and take effect on the commencement date stated in the notification.

Customs tariff amendment substitutes specified table entries with revised per litre rate, effective from the notified commencement date.
Under powers of section 111 of the Finance Act, 2018 read with section 25(1) of the Customs Act, 1962, the notification substitutes the column (4) entries in the Table of Notification No. 18/2019 Customs for Sl. Nos. 1 and 2 with the specified per litre rate, and the amendment takes effect from the notified commencement date.

Maintenance, repair or overhaul services for aircraft now attract a reduced SGST rate in Mizoram under amended notification.
Amendment adds item (ia) to the Table against serial number 25 of the Mizoram SGST rate notification to tax maintenance, repair or overhaul services for aircraft, aircraft engines and aircraft components or parts at a SGST rate of 2.5%, and amends item (ii) to reference the new item (ia); the change is effective from the 1st day of April, 2020.

Activation of Rule 87(13) and FORM GST PMT 09 takes effect from appointed date under Odisha GST rules.
The State Government, under the Odisha GST Act and associated amendment rules, appoints 21 April 2020 as the date on which the provisions of Rule 87(13) and FORM GST PMT-09 of the Odisha GST Rules are deemed to have come into force, pursuant to a Finance Department notification issued following recommendations of the GST Council and referencing the Fourth Amendment Rules notification.

Return filing concession: taxpayers who filed GSTR 3B need not submit GSTR 1 or CMP 08 for the relevant financial year.
Taxpayers who, instead of furnishing the statement of payment of self-assessed tax in FORM GST CMP-08, furnished a return in FORM GSTR-3B for the tax periods in the financial year are not required to furnish the outward supplies statement in FORM GSTR-1 or the CMP-08 statement for all tax periods in that financial year.

Special GST registration for corporate debtors under insolvency enables distinct registration and continuity of input tax credit.
Special GST procedure requires that IRP/RP be treated as a distinct person and obtain a new registration in each State/Union territory within thirty days of appointment, and file the first return covering the period from liability to registration. The IRP/RP may claim input tax credit in the first return on invoices received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and specified rule exceptions. Recipients may also avail transitional credit; cash ledger deposits made by IRP/RP between appointment and new registration are available for refund to the erstwhile registration.

Excise tariff amendment revises specified exemption entries, replacing prior entries with a uniform per litre excise rate effective in early May.
Amendment substitutes the column (4) entries in the principal notification's Table for Sl. No. 1 and Sl. No. 2 with the entry "Rs. 18 per litre", implemented under powers conferred by the Finance Act and the Central Excise Act, and made effective from 6th May, 2020.

Excise duty amendment revises per-litre tariff exemption entries for specified items, taking effect from early May 2020.
Amends the principal notification by substituting new per litre entries in column (4) of the Table for Sl. No. 1 and Sl. No. 2, changing the tariff exemption entries applicable to those items.

Per rupee levy revised: petrol and diesel now subject to a fixed per rupee VAT charge under Delhi VAT, effective immediately.
Amendment to the Fourth Schedule substitutes the rows at serial numbers 12 and 13 to impose a fixed per rupee levy on petrol (motor spirit) and on specified grades of diesel (high speed diesel, super light diesel oil, light diesel oil). The notification is made under the statutory power to amend the Fourth Schedule and takes effect from the day immediately following its issuance.

Revisional authority appointments designate senior tax officers to review and revise subordinate GST decisions within a hierarchical scheme.
The Commissioner of State Tax authorises specified officers as Revisional Authority under the Madhya Pradesh Goods and Services Tax Act: the Special Commissioner or Additional Commissioner of State Tax for decisions of the Joint Commissioner of State Tax; and the Joint Commissioner of State Tax for decisions of the Deputy Commissioner, Assistant Commissioner or State Tax Officer, thereby establishing hierarchical revisional jurisdiction for administrative review.

Extension of annual return filing deadline under MPGST Act allows electronic submission via common portal until specified date.
Extension of the time limit for furnishing the annual return under Section 44 of the Madhya Pradesh Goods and Services Tax Act, 2017 read with rule 80 of the Madhya Pradesh Goods and Services Tax Rules, 2017 is granted for the financial year 2018-2019, permitting electronic submission through the common portal until 30th June 2020; the notification is effective from 23rd March 2020.

Late fee waiver for delayed GSTR-3B returns subject to turnover-based conditional filing deadlines and specified cutoff dates.
The amount of late fee payable for delayed furnishing of FORM GSTR-3B is waived where registered persons, classified by aggregate turnover, furnish returns for the specified early 2020 tax periods by the conditional cut off dates listed for each turnover class; the waiver is effective from 20 March 2020.

Invoice Preparation Requirement: high-turnover registered persons must issue prescribed invoices for supplies to other registered persons.
State notification requires a defined class of registered persons-excluding those specified in rule 54 sub-rules-whose aggregate turnover in a financial year exceeds a specified threshold to prepare invoice and other prescribed documents for supplies to registered persons, superseding an earlier departmental notification and specifying the commencement of the requirement.