Late fee waiver for delayed GSTR-1 filings permitted if outward supplies return is furnished by specified extended deadline.
The notification inserts a proviso waiving the late fee payable for failure to furnish details of outward supplies in FORM GSTR-1 for the specified monthly and quarterly periods, where the registered person furnishes those details in FORM GSTR-1 on or before the extended deadline of 30th June, 2020; the waiver is conditional on actual filing within that extension and does not affect other statutory liabilities.

Late fee waiver for delayed GST returns granted subject to filing GSTR-3B by extended deadlines for specified turnover classes.
Waiver of the late fee under section 47 is granted for specified tax periods where registered persons, classified by aggregate turnover, furnish FORM GSTR-3B by the corresponding extended dates listed in the Table; the amendment is notified as effective from 20 March 2020.

Reduced interest relief for delayed GSTR-3B filings when taxpayers meet specified alternative filing deadlines.
Amendment conditions reduced or nil interest under section 50 of the Nagaland GST Act for registered persons who fail to furnish FORM GSTR-3B by the due date but file by specified alternative dates; relief is applied according to turnover-based classes and tax periods, with different interest rates and qualifying filing deadlines set out in the inserted provisos. The notification amends an earlier Finance Department notification and is deemed effective from 20th March, 2020.

Extension of GSTR-3B filing deadline grants later electronic filing dates for taxpayers based on turnover and principal place.
Amendment to the Meghalaya notification inserts two provisos granting staggered electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers above the specified turnover threshold must file on or before an earlier specified date through the common portal, while taxpayers up to that threshold with principal place of business in Meghalaya are permitted a later specified date for electronic filing.

Extension of GST return filing deadlines: CMP-08 and GSTR-4 filing dates postponed to provide procedural relief.
The Government of Meghalaya amended Notification No. 21/2019-State Tax to allow persons to furnish the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020, until the 7th day of July, 2020, and to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2020, until the 15th day of July, 2020.

Late fee waiver for delayed GSTR-1 filings if outward-supply details are furnished by the extended deadline.
Amendment adds a proviso waiving the late fee under Section 47 for registered persons who fail to furnish outward supplies in FORM GSTR-1 for March 2020, April 2020, May 2020, and the quarter ending 31st March 2020, provided they furnish those details in FORM GSTR-1 on or before 30th June 2020.

Composition scheme extension permits late electronic opt in and mandates cumulative input tax credit adjustment in a subsequent return.
Allows late opt in to the composition scheme for 2020 21 by requiring registered persons to electronically file an intimation on the common portal, duly signed or verified, by the extended deadline and to furnish the prescribed ITC statement by the extended filing date. Requires cumulative application of the input tax credit adjustment condition across the listed months and mandates that the subsequent periodic return include a single cumulative adjustment of input tax credit as per that condition.

Waiver of late fee for delayed GSTR-3B returns; conditional extended filing deadlines set subject to turnover-based timelines.
Conditional waiver of the late fee for failure to furnish FORM GSTR-3B is provided by amending an existing notification: three turnover-based classes of registered persons are mapped to specific tax periods and corresponding final filing dates, and if the return is furnished by the stated deadline for the relevant class and period, the late fee shall stand waived; the amendment is effective from 20 March 2020.

Reduced interest for delayed GST returns: conditional nil interest if GSTR-3B filed by specified extended deadlines.
Provides conditional reduction of interest for FORM GSTR-3B filers for specified tax periods in early 2020 by prescribing differentiated interest rates and extended filing deadlines based on aggregate turnover. Relief is available only if the return is furnished within the corresponding extended deadline set for each turnover class and tax period; the mechanism specifies class of registered persons, rate of interest, tax period, and the conditional filing date that triggers nil or reduced interest.

Extension of GSTR-3B filing deadline for May supplies; staggered later deadlines announced for large and small taxpayers.
Extension of FORM GSTR-3B filing for May 2020: taxpayers with aggregate turnover above five crore must furnish the return electronically through the common portal by June 2020; taxpayers with aggregate turnover up to five crore must furnish the return electronically through the common portal by later staggered dates depending on the State or Union territory of their principal place of business, with one deadline for a specified group of States and Union territories and a slightly later deadline for the remaining States and Union territories.

GST rate adjustments: schedule amendments modify tariff entries and state GST applicability from early April implementation.
Notification amends prior GST rate schedules by omitting a serial from the 2.5% schedule, inserting tariff heading 3605 00 10 as a new entry under the 6% schedule and omitting two other 6% entries, and by removing one 9% serial and substituting the description of another 9% serial with "All goods"; the amendments are effective from 1 April 2020.

GST rate reduction for aircraft MRO services: reduced rate with full input tax credit effective by notification.
Inserts item (ia) into the Table against serial number 25 to cover maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts, specifying the applicable West Bengal SGST rate and linking the new item to the existing sub-item structure; the amendment is effective from 1st April, 2020 and modifies notification No.1135-F.T., dated 28th June, 2017.

Quarterly GSTR-1 filing deadlines for small registered persons set with specified extended due dates and future monthly timelines.
Requires registered persons below the notified aggregate turnover threshold to furnish outward supply details in FORM GSTR-1 on a quarterly basis and sets specific month end due dates for the two named quarters; further states that time limits for monthly returns during the period will be notified later and declares the notification effective from the stated commencement date.

Aadhaar authentication requirement extends to authorised signatories, partners and karta for GST registration with alternate IDs.
The notification requires authorised signatories, managing and authorised partners of partnership firms, and the Karta of Hindu undivided families to undergo authentication of possession of Aadhaar number as specified in the GST rules for eligibility to register; where Aadhaar is not assigned, alternate and viable means of identification must be offered under the applicable rules.

Aadhaar authentication requirement for GST registration: individuals must authenticate or use alternate identification methods effective from notification commencement.
Notifies that individuals shall undergo Aadhaar authentication to be eligible for registration under the West Bengal Goods and Services Tax Rules, 2017, in accordance with the identification procedure specified in rule 8; if an Aadhaar number is not assigned, the individual shall be offered alternate and viable means of identification as specified in rule 9. The notification is deemed to have come into force on the 1st April, 2020, fixing the effective date for these identification requirements.

Aadhaar authentication exemption: non citizens and specified persons are excluded from Aadhaar verification under GST provisions.
The notification excludes from Aadhaar authentication persons who are not citizens of India and limits applicability to specific categories: individual taxpayers, authorised signatories, managing and authorised partners, and the Karta of a Hindu undivided family; this exclusion is stated to be effective from the commencement date in the notification.

Aadhaar authentication for GST registration requires physical verification if authentication fails within the prescribed period.
Mandatory Aadhaar authentication for GST registration is required from April 2020 and failure to authenticate triggers physical verification of the principal place of business before grant of registration, to be conducted in the presence of the applicant and reported on the common portal; rule 25 prescribes uploading of verification reports and photographs in FORM GST REG-30 within fifteen working days. The amendment also mandates direct crediting of input tax on certain capital goods to the electronic credit ledger with a five-year useful life and prescribes transitional adjustments where category changes occur.

Dynamic QR code requirement: B2C invoices by large taxpayers must display dynamic QR code; digital display cross-reference deemed compliant.
An invoice issued to an unregistered person (B2C invoice) by a registered person whose aggregate turnover exceeds the notified threshold must contain a Dynamic Quick Response (QR) code; specified categories are excluded. If the Dynamic QR code is provided via a digital display and the invoice contains a cross-reference to payment using that Dynamic QR code, the invoice is deemed to have a QR code. The notification supersedes the earlier departmental notification and the QR code obligation applies from 1 October 2020.

E-invoicing exemption for specified registered persons postponed; implementation under GST rules rescheduled to later in the year.
The notification designates registered persons with aggregate turnover above one hundred crore rupees, excluding specified categories under rule 54, as a class required to prepare invoices and prescribed documents under sub rule (4) of rule 48 of the West Bengal GST Rules for supplies to a registered person, and postpones the commencement of the e-invoicing obligation by superseding the earlier departmental notification.

GSTR-1 filing waiver: taxpayers filing GSTR-3B are exempted from GSTR-1 and CMP-08 for relevant tax periods.
Taxpayers who, instead of furnishing the statement of self-assessed tax in FORM GST CMP-08, have furnished returns in FORM GSTR-3B for the tax periods in the financial year 2019-20 shall not be required to furnish the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08 for all tax periods in that financial year; the amendment is deemed to have come into force on 21 March 2020.