Aadhaar authentication requirement for GST registration ensures Aadhaar-based verification, with alternate ID where Aadhaar is unavailable.
Notification prescribes Aadhaar authentication as a qualification for registration under the Meghalaya GST rules by requiring individuals to undergo Aadhaar authentication per rule 8, and mandates alternate and viable means of identification under rule 9 where Aadhaar is not assigned; issued under sub-section (6B) of Section 25 of the Meghalaya GST Act, 2017 and fixing the commencement date for this requirement.

Aadhaar authentication exemptions: non-citizens excluded while specified domestic person-classes remain subject to authentication requirements.
Specifies that Aadhaar authentication provisions under the Meghalaya Goods and Services Tax Act will not apply to persons who are not citizens of India, while clarifying that the provisions continue to apply to the following classes: individuals; authorised signatories; managing and authorised partners; and the Karta of a Hindu Undivided Family, with the exemption operative from the notified commencement date.

Aadhaar authentication requirement for GST registration mandates physical verification where Aadhaar fails, affecting registration procedures.
Mandates Aadhaar authentication for GST registration from 1 April 2020 and requires physical verification of the principal place of business where Aadhaar authentication fails; the verification report with supporting documents and photographs must be uploaded in FORM GST REG-30 within fifteen working days. Revises input tax credit treatment by extending useful life of specified capital goods to five years and prescribing adjustments when goods move between categories, with ineligible credit added to output liability at a specified quarterly rate and declared in FORM GSTR-3B. Provides for re crediting of credit debited refunds via FORM GST PMT-03 and recovery of export related refunds where export proceeds are not realised under FEMA, with consequential procedural and form amendments.

Extension of annual return filing deadline under Section 44 granted for the relevant financial year to a later prescribed date.
Extension of the time limit for furnishing the annual return under Section 44 of the Meghalaya Goods and Services Tax Act, 2017 read with Rule 80 of the Meghalaya GST Rules, 2017, to permit electronic submission through the common portal until the later prescribed date, as recommended by the Council and notified by the State's Excise, Registration, Taxation and Stamps Department.

GSTR-3B filing deadlines set with staggered due dates and mandatory ledger-based payment by the return due date.
Requires electronic filing of FORM GSTR-3B for April-September 2020 through the common portal with generally applicable monthly due dates, and provides staggered later due dates for small taxpayers in specified groups of states and union territories. Tax liabilities must be discharged by debiting the electronic cash or electronic credit ledger as applicable, and interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than the prescribed last date for furnishing the return.

Due date extension for GSTR 1: registered taxpayers above the turnover threshold may file monthly outward-supply returns by the eleventh day.
For registered persons whose aggregate turnover exceeds the prescribed threshold in the preceding or current financial year, the due date for furnishing outward-supply details in FORM GSTR-1 for each month from April to September 2020 is extended to the eleventh day of the month succeeding the taxable month; the power to extend is exercised under the relevant provisions of the Nagaland Goods and Services Tax Act and the deadline for furnishing the related return will be notified subsequently.

Extension of annual return filing deadline under GST grants taxpayers additional time to submit returns electronically.
The Commissioner, exercising powers under the State GST Act and the corresponding Rules and on the Council's recommendation, extends the time limit for electronically furnishing the annual return for the 2018-2019 financial year through the common portal, thereby modifying the statutory filing deadline under the applicable filing rule.

Extension of GSTR-1 filing deadline for high-turnover registrants: April-September 2020 returns due by the 11th of next month.
The Chief Commissioner, under the proviso to subsection (1) of section 37 read with section 168 of the Andhra Pradesh GST Act, 2017, extends the time for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year. The extension covers each month from April 2020 to September 2020, with the due date fixed as the eleventh day of the month succeeding each relevant month; separate return deadlines under subsection (2) of section 38 will be notified later.

Authorized officer designation for disallowing fraudulent input tax credit entries in the electronic credit ledger.
The Commissioner designates Assistant Commissioners in Territorial Zones and Districts and specified LTU officers as authorized to allow or disallow debits equivalent to fraudulent input tax credits in the electronic credit ledger when used to discharge liabilities or to claim refunds of unutilized amounts, exercising powers under the TNGST Act and Rules; the delegation is effective immediately and limited to ledger-related scrutiny and adjudication within their territorial jurisdictions.

GSTR-3B filing deadlines adjusted: staggered electronic return dates and ledger-based tax payment mandated for specified taxpayers.
Specification of due dates for furnishing returns in FORM GSTR-3B for April 2020 to September 2020: returns to be filed electronically through the common portal on or before the twentieth day of the succeeding month, with staggered later deadlines for taxpayers below the specified turnover threshold depending on their State/Union territory. Taxpayers must discharge tax liabilities by debiting the electronic cash or electronic credit ledger and discharge interest, penalty, fees or other amounts by debiting the electronic cash ledger by the last date for filing.

GSTR-1 due date extension: outward-supply monthly returns now due on the eleventh day of the following month.
The Commissioner, on Council recommendations and under statutory powers, extends the due date for furnishing details of outward supplies in Form GSTR-1 by registered persons exceeding the aggregate turnover threshold to the eleventh day of the month succeeding each relevant month; the corresponding time limit for furnishing recipient-facing returns is to be notified subsequently in the Official Gazette.

GSTR-3B due dates: staggered monthly filing deadlines and mandatory electronic ledger payment for specified months.
Specifies that FORM GSTR-3B for April-September 2020 must be filed electronically on the common portal with general monthly due date on the twentieth day, and staggered due dates (twenty second and twenty fourth days) for specified small taxpayers by location; tax liabilities must be discharged by debiting the electronic cash or electronic credit ledger and interest, penalty or fees by debiting the electronic cash ledger no later than the applicable filing due date.

GSTR-1 filing timeline updated: specified small taxpayers to furnish quarterly returns by revised July and October deadlines.
Prescribes a special quarterly filing schedule for registered persons below a specified aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1, setting revised time limits for the quarters April-June and July-September and stating that the time limit for furnishing returns under sub section (2) of section 38 for April to September will be notified subsequently in the Official Gazette.

Extension of time for furnishing GSTR-1: monthly filings for April-September deferred to the eleventh day following each month.
Extends the time limit for furnishing FORM GSTR-1 of outward supplies for each month April 2020 to September 2020 so that registered persons with aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year shall furnish those details by the eleventh day of the month succeeding such month; the deadline for furnishing details or return under sub section (2) of section 38 for those months will be notified later in the Official Gazette.

GST return filing extension for July-September allows Jammu and Kashmir businesses to file GSTR-3B by revised deadline.
Extends the deadline for furnishing FORM GSTR-3B for July-September 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir: such returns must be furnished electronically through the common portal on or before 24th March 2020; the amendment substitutes the fourth proviso of the principal notification and is deemed to have come into force from 20th December 2019.

GSTR-1 filing deadlines for small taxpayers: quarterly outward-supply details must be furnished under a special procedure.
Notification prescribes that registered persons with aggregate turnover up to 1.5 crore rupees shall furnish outward supply details in FORM GSTR-1 under the Arunachal Pradesh GST Rules; FORM GSTR-1 for April-June 2020 must be furnished by 31st July 2020 and for July-September 2020 by 31st October 2020, with the time limit for furnishing related monthly details or returns for April-September 2020 to be notified subsequently in the Official Gazette.

Extension of GSTR-3B filing deadline for Jammu and Kashmir and Ladakh taxpayers to a common-portal date.
The notification amends a prior central tax notification to require electronic furnishing of FORM GSTR-3B through the common portal by 24th March 2020 for: (a) October 2019 returns where the principal place of business was in the erstwhile State of Jammu and Kashmir; and (b) November 2019 to February 2020 returns for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh. The change is made under section 168 read with sub-rule (5) of rule 61 and is deemed effective from 20th December 2019.

GSTR-3B filing requirement for registered persons in the erstwhile State of Jammu and Kashmir set for electronic submission.
The notification substitutes the fourth proviso to require that the return in FORM GSTR-3B for the specified months for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir be furnished electronically through the common portal on or before the amended deadline; the Commissioner issues this amendment under the relevant Arunachal Pradesh GST Act and Rules and deems it effective from the stated commencement date.

Extension of GSTR-1 filing deadline for registered persons in erstwhile Jammu and Kashmir to 24 March 2020.
Extension of the due date for furnishing FORM GSTR-1 applies to registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, requiring them to furnish details of outward supplies for the quarter July-September 2019 in FORM GSTR-1 by the extended date specified in the notification; the amendment substitutes the first proviso of Notification No. 27/2019 and is issued under section 148 of the CGST Act, deemed effective from 30th November, 2019.

GST return filing deadline extended for specified Jammu and Kashmir and Ladakh taxpayers to enable electronic submission via portal.
Amendment requires electronic furnishing of FORM GSTR-3B: October 2019 returns for registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, and November 2019-February 2020 returns for registered persons in the Union territory of Jammu and Kashmir or Ladakh, to be filed through the common portal on or before 24th March, 2020; amendment deemed effective from 20th December, 2019.