Extension of GSTR-1 filing deadline for registered persons in erstwhile Jammu and Kashmir until March 24, 2020.
Time to furnish FORM GSTR-1 is extended for registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, within the specified class having aggregate turnover above the prescribed threshold, for the months July 2019 to September 2019, permitting submission of outward-supply details in FORM GSTR-1 until 24th March 2020.

GSTR-1 filing extension permits outward supply details for taxpayers from erstwhile Jammu and Kashmir until notified date.
The amendment substitutes the first proviso to require registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir to furnish details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017 for the quarter July-September, 2019 until the notification's specified cutoff date; the amendment is deemed to come into force from the 30th day of November, 2019.

Extension of GSTR-1 filing deadline for specified registered persons, permitting postponed submission until the notified date.
The time limit for furnishing details of outward supplies in FORM GSTR-1 has been extended: for registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, the October 2019 return is extended to 24th March 2020; and for registered persons in the Union territories of Jammu and Kashmir and Ladakh, the November 2019 to February 2020 returns are extended to 24th March 2020. The amendment is effective from 20th December 2019.

GSTR-1 filing deadline extended for suppliers in erstwhile Jammu and Kashmir for specified months until March.
The notification amends the proviso to extend the time for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, covering months July 2019 to September 2019, allowing submission of those monthly GSTR-1 returns until 24th March 2020; the amendment is issued under section 37 read with section 168 of the Arunachal Pradesh GST Act and is deemed effective from 20th December 2019.

GSTR-1 filing deadline extended for specified Union territories, allowing returns for Oct-Dec quarter until March 24, 2020.
Extension of the due date for furnishing FORM GSTR-1 is provided for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, the Union territory of Jammu and Kashmir, or the Union territory of Ladakh, requiring them to furnish details of outward supplies for the quarter October-December, 2019 in FORM GSTR-1 under the CGST Rules until 24th March, 2020; the notification is deemed to come into force from 31st January, 2020.

Extension of GSTR-1 filing deadline for registered persons in Jammu and Kashmir and Ladakh with specified turnover.
Amends Notification No. 32/2019 to extend the time limit for furnishing details of outward supplies in FORM GSTR-1: substitutes a proviso allowing registered persons with principal place of business in the erstwhile State of Jammu and Kashmir and above the aggregate turnover threshold to file October 2019 GSTR-1 up to 24th March 2020; inserts a proviso permitting registered persons in the Union territories of Jammu and Kashmir and Ladakh meeting the turnover criterion to file November 2019 through February returns up to 24th March 2020; deemed effective from 20th December 2019.

GSTR-7 filing extension for taxpayers in Jammu and Kashmir and Ladakh allows late electronic submission for specified prior months.
Extension is provided for furnishing returns in FORM GSTR-7 by persons required to deduct tax at source whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territories of Jammu and Kashmir and Ladakh; such returns for the specified months shall be furnished electronically through the common portal by the extended date set out in the notification, which is deemed to have come into force from the twentieth day of December, 2019.

GSTR-1 filing requirement for taxpayers in Jammu and Kashmir and Ladakh extended to permit delayed reporting of outward supplies.
Registered persons with principal place of business in the erstwhile State of Jammu and Kashmir or the Union territories of Jammu and Kashmir or Ladakh must furnish details of outward supplies in FORM GSTR-1 for the October-December 2019 quarter under the Central GST Rules; such returns may be furnished until 24th March 2020. The amendment to Notification No. 31/2019 is issued under the State GST Act and is deemed effective from the 31st day of January 2020.

Aadhaar authentication requirement for non-individual representatives; compliance determines GST registration eligibility under prescribed rules.
Notification prescribes that specified non-individual persons-authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family-must undergo Aadhaar authentication of their Aadhaar number to be eligible for GST registration, and where Aadhaar is not assigned they shall be offered alternate and viable means of identification as specified in the applicable CGST rules.

Aadhaar authentication requirement for non-individual GST registrants; alternate identification permitted if Aadhaar is not assigned.
Requires Aadhaar authentication of specified non-individual persons to establish eligibility for GST registration: authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu Undivided Family must undergo authentication of possession of an Aadhaar number; if an Aadhaar number is not assigned, alternate and viable means of identification shall be offered and accepted as prescribed.

Aadhaar authentication requirement for GST registration now mandated from the notified effective date; alternate ID offered if Aadhaar absent.
Notification prescribes that individuals must undergo Aadhaar authentication as specified in rule 8 of the CGST Rules to be eligible for GST registration, and that where Aadhaar is not assigned alternate means of identification shall be offered as provided in rule 9; the notification announces the effective date from which these provisions apply.

Aadhaar authentication for GST registration required; alternate identification permitted where Aadhaar is not assigned to the individual.
Notifies the date from which an individual must undergo Aadhaar authentication of their Aadhaar number to be eligible for registration as specified in rule 8 of the Arunachal Pradesh GST Rules; if an Aadhaar number is not assigned, the individual shall be offered alternate and viable means of identification as specified in rule 9, and the notification fixes the commencement date for these provisions.

Aadhaar authentication exemption: non citizens and specified representatives excluded from mandatory GST e KYC under registration rules.
Exemption from Aadhaar authentication is prescribed so that sub sections (6B) and (6C) of section 25 of the CGST Act do not apply to persons who are not citizens of India, and do not apply to any class of persons other than: Individual; authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family. The notification identifies those categories that remain subject to Aadhaar authentication.

Aadhaar authentication exemption clarified: specified person classes delineated and non-citizens excluded from applicability, effective soon.
Sub-section (6B) and sub-section (6C) of section 25 of the Arunachal Pradesh GST Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following classes: Individual; authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family. The notification takes effect from the 1st day of April, 2020.

Aadhaar authentication requirement for GST registration leads to physical verification where authentication fails, with re-credit and recovery provisions.
The rules require Aadhaar authentication for GST registration and provide that failure to authenticate (except for notified persons) will trigger physical verification of the principal place of business in the presence of the applicant, with the verification report and documents, including photographs, to be uploaded on the common portal within a prescribed period. Amendments also mandate direct crediting of input tax on certain capital goods to the electronic credit ledger with specified useful life and transitional adjustments, and establish procedures for re-crediting and recovery of refunds where export proceeds are not realised.

Aadhaar authentication for GST registration requires e-authentication, with physical verification triggered if authentication fails.
Mandates Aadhaar authentication for GST registration and, on failure to authenticate, requires physical verification of the principal place of business with the verification report and photographs uploaded in FORM GST REG-30. Revises input tax credit for capital goods to be credited to the electronic credit ledger with useful life treated as five years and prescribes calculation for ineligible credit when assets shift categories, to be declared in FORM GSTR-3B. Amends refund rules to allow re-crediting to the electronic credit ledger via FORM GST PMT-03 and inserts recovery provisions for refunds where export proceeds are not realised.

Extension of annual return deadline: GST annual return for 2018-19 permitted until 30 June under section 44.
The Commissioner, under the power conferred by sub section (1) of section 44 read with rule 80 of the Central Goods and Services Tax Rules, 2017, extends the time limit for electronic furnishing of the annual return for the financial year 2018 2019 through the common portal until 30.06.2020, on the recommendations of the Council.

Extension of annual GST return filing deadline for financial year 2018-19; electronic submission allowed via common portal.
The Commissioner, acting under powers conferred by the Arunachal Pradesh GST Act and rules and on the Council's recommendations, extends the time limit for furnishing the annual return for the financial year 2018-2019, permitting electronic submission through the common portal.

Dynamic QR code requirement: high-turnover registered persons must include QR on B2C invoices, digital display accepted.
B2C invoices issued to unregistered persons by registered persons exceeding the high-turnover threshold must include a Dynamic Quick Response (QR) code, subject to specified exclusions; if the Dynamic QR code is made available via digital display and the invoice contains a cross-reference to payment using that code, the invoice shall be deemed to have a QR code. This notification supersedes the earlier state notification and takes effect from the stated commencement date.

Waiver of GSTR-1 requirement: taxpayers filing GSTR-3B need not submit GSTR-1 or CMP-08 for 2019-20.
Taxpayers who furnished returns in FORM GSTR-3B for the tax periods in the financial year 2019-20, instead of filing the statement of self-assessed tax in FORM GST CMP-08, are not required to furnish the outward supplies statement in FORM GSTR-1 or the FORM GST CMP-08 statement for all tax periods in that financial year.