Composition scheme opt-in requires electronic intimation and ITC reconciliation, with cumulative input tax credit adjustment in the subsequent return.
Registered persons opting for the composition scheme must electronically file an intimation on the common portal, verified electronically or through a notified Facilitation Centre, and furnish the prescribed ITC reconciliation statement by the specified deadline. The amendment requires cumulative application of the input tax credit condition for the specified months and mandates that the subsequent monthly return be furnished with the cumulative input tax credit adjustment for those months.

GSTR-3B filing deadlines extended with later due date for small turnover taxpayers and payment via electronic ledgers.
Returns in FORM GSTR-3B for the specified months are to be furnished electronically through the common portal by the twentieth day of the month succeeding the return month, with a later date for eligible smaller turnover taxpayers. Payment of tax must be discharged by debiting the electronic cash ledger or electronic credit ledger and payment of interest, penalty, fees or other amounts must be debited from the electronic cash ledger, all not later than the applicable last date for furnishing the return.

Extension of GSTR-1 due date: monthly outward-supplies returns now due by the 11th day following each month.
The Commissioner extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons above the prescribed aggregate turnover threshold for each month from April 2020 to September 2020, fixing the due date as the eleventh day of the month succeeding the relevant month; the time limit for returns under the separate provision will be notified later and the notification is effective from 23 March 2020.

Extension of annual GST return filing deadline permits electronic submission via common portal until the notified date.
Extension of the statutory period for furnishing the annual return under the West Bengal Goods and Services Tax framework is authorized, permitting electronic submission through the common portal for the 2018-2019 financial year until 30.06.2020. The Commissioner, acting under powers conferred by the relevant Act and rules and on the recommendations of the Council, issued the notification, which is deemed effective from 23 March 2020.

GSTR-3B return deadlines set for specified months with extended days for smaller taxpayers and electronic ledger payments required.
FORM GSTR-3B for April-September 2020 must be furnished electronically through the common portal by the twentieth day of the month succeeding each period, with a two-day extended filing window for certain smaller taxpayers whose principal place of business is in Goa. Tax liabilities must be discharged by debiting the electronic cash or electronic credit ledger as applicable, and interest, penalty, fees or other amounts must be debited from the electronic cash ledger, not later than the applicable filing due date.

Extension of GSTR-1 filing deadline: certain taxpayers must file by the 11th day of the succeeding month.
The Commissioner extends the time limit for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover exceeding 1.5 crore rupees for each month from April 2020 to September 2020 until the eleventh day of the month succeeding such month; the deadline for related returns under recipient-facing provisions for the same months will be notified later in the Official Gazette.

Annual GST return deadline extended under Section 44 and Rule 80; electronic filing required through common portal.
The Commissioner, under Section 44 of the Goa GST Act, 2017 read with Rule 80 of the Goa GST Rules, 2017, has extended the time limit for furnishing the annual return for the financial year 2018-2019, to be furnished electronically through the common portal, on the recommendation of the Council.

Special GSTR-1 due dates for small registered persons set; quarterly filings required by specified month-ends.
Notification under section 148 designates registered persons with aggregate turnover up to 1.5 crore rupees as a class required to follow a special procedure for furnishing outward supply details in FORM GSTR-1; it prescribes furnishing for April-June 2020 by 31st July 2020 and for July-September 2020 by 31st October 2020, with further time limits for April-September 2020 to be notified in the Official Gazette.

Aadhaar authentication requirement for certain non-individuals for GST registration; alternate ID allowed if Aadhaar not assigned.
The notification mandates that authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family must undergo Aadhaar authentication as specified in the GST rules to be eligible for registration, and where Aadhaar is not assigned they shall be offered alternate and viable means of identification as specified in the rules.

Aadhaar authentication exemption clarified: non citizens and classes outside specified categories are not subject to Aadhaar verification.
The Government, under section 25(6D) of the Goa GST Act, notifies that sub sections (6B) and (6C) shall not apply to a person who is not a citizen of India or to any class of persons other than: individual; authorised signatory of all types; managing and authorised partner; and karta of a Hindu undivided family, effective from the first day of April, 2020.

Aadhaar authentication for GST registration now required; failure triggers mandatory physical verification and refund re-credit rules updated.
Aadhaar authentication is required for GST registration from 01-04-2020 and failure to authenticate (except notified exemptions) triggers registration only after physical verification of the principal place of business within sixty days; rule 25 is substituted to require verification in presence of the person and upload of reports and photos in FORM GST REG-30 within fifteen working days. Input tax credit rules for capital goods set a five year useful life, provide direct credit to the electronic ledger, and prescribe adjustments where classification changes. Refund procedures mandate re credit to the electronic ledger by FORM GST PMT-03 and recovery where export proceeds are not realised under rule 96B.

GSTR-1 due dates for small taxpayers established, setting quarterly filing deadlines and deferring monthly return timelines.
Notification under section 148 designates registered persons with turnover up to the specified threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis for the enumerated quarters, prescribes corresponding filing deadlines under the Karnataka GST Rules, 2017, and states that time limits for furnishing details or returns under section 38(2) for the related months will be notified subsequently in the Official Gazette.

Aadhaar authentication requirement: authorised signatories, partnership partners and Karta must authenticate Aadhaar to qualify for GST registration.
Notification prescribes mandatory Aadhaar authentication for specified non-individual persons-authorised signatories, managing and authorised partners of partnership firms, and Karta of a Hindu undivided family-as a condition for GST registration, and provides that alternate means of identification will be offered where Aadhaar is not assigned, in accordance with the applicable GST rules.

Aadhaar authentication required for individual GST registration eligibility; alternate viable identification permitted where Aadhaar not assigned.
Notification designates the date from which an individual must undergo Aadhaar authentication to be eligible for registration under the Karnataka Goods and Services Tax regime, and provides that where an Aadhaar number is not assigned the individual shall be offered alternate and viable means of identification as specified in the relevant rules.

Aadhaar authentication exemption: non citizens and classes outside specified categories are excluded from applicability.
Notification under section 25(6D) of the Karnataka GST Act declares that sub sections (6B) and (6C) - relating to Aadhaar authentication - shall not apply to persons who are not citizens of India, and shall not apply to classes of persons other than the following classes to which those sub sections continue to apply: individuals; authorised signatories; managing and authorised partners; and Karta of a Hindu Undivided Family; effective 1 April 2020.

Meghalaya GST amendment introduces National Appellate Authority and revised composition, Aadhaar registration, electronic payment and return changes.
A National Appellate Authority for Advance Ruling is to be constituted with composition and service conditions aligned to the Central Act; its advance rulings are binding on applicants and registered persons sharing the same Permanent Account Number. A new optional composition scheme allows registered persons with preceding-year turnover up to fifty lakh rupees to opt to pay tax at a prescribed rate not exceeding three per cent, subject to exclusions. Aadhaar-based authentication for registration, mandated electronic payment modes for prescribed classes, revised return filing rules, electronic cash ledger transfer and related central account transfers, and a ten per cent profiteering penalty are also provided.

Premium deferral for insurance renewals allowed during COVID-19 lockdown; risk may be assumed pending government-specified payment timeframe.
The amendment inserts clauses into rule 59 permitting insurers to assume risk on renewal of motor vehicle third party and health insurance policies falling during the COVID-19 lockdown, subject to the condition that the premium shall be paid within such time as the Central Government may, by notification, specify.

Invoice and document preparation requirement: high-turnover registered suppliers must prepare prescribed documents for supplies to registered recipients.
Under sub-rule (4) of rule 48, registered persons, excluding those covered by sub-rules (2), (3), (4) and (4A) of rule 54, whose aggregate turnover in a financial year exceeds the stipulated turnover threshold, are notified as a class required to prepare invoices and other prescribed documents for supply of goods or services or both to registered persons.

Return substitution rule permits GSTR-3B filers to skip GSTR-1 and CMP-08 filing for the financial year.
Taxpayers who furnished FORM GSTR-3B for tax periods in the financial year 2019-20 instead of FORM GST CMP-08 are not required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods in that financial year.

Corporate insolvency resolution: corporate debtors must obtain new GST registration and may claim input tax credit.
Corporate debtors under insolvency managed by an IRP/RP are a distinct person for GST and must obtain new registrations in each jurisdiction within thirty days of appointment; they must file a first return covering the period from liability to registration. In that first return the IRP/RP may claim input tax credit on supplies received since appointment though invoices bear the erstwhile GSTIN, subject to statutory input conditions and specified exceptions, and cash ledger deposits made during the transitional period remain available for refund to the erstwhile registration.