Invoice Reference Number requirement: obtain IRN by uploading invoice particulars on the GST portal or it will not be treated as an invoice.
Registered persons who issued tax invoices not in the prescribed manner during 1 October 2020 to 31 October 2020 must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date; failure to obtain the IRN will result in the document not being treated as an invoice.

Extension of time to pass orders for refund rejection notices: deadline extended to fifteen days after reply or end June.
Where a notice for rejection of a refund claim has been issued and the time limit to pass the order falls between 20 March 2020 and 29 June 2020, the time for issuing that order is extended to the later of fifteen days after receipt of the registered person's reply or 30 June 2020; the Notification is effective from 20 March 2020.

Commencement of amended GST rules: government appoints commencement date under statutory rulemaking power.
The Government, exercising powers under section 164 of the Andhra Pradesh GST Act and rule 3 of the Fifth Amendment Rules, appoints 8th June 2020 as the date from which the provisions amended by G.O.Ms. No.283 (Fifth Amendment Rules, 2020) shall come into force, as recorded in G.O.Ms.No.319 dated 10-11-2020.

GST threshold reduction: aggregate turnover requirement lowered under amended Nagaland GST rule affecting registration obligations.
Amendment reduces the aggregate turnover threshold by substituting the previously stated higher monetary threshold with a lower one in the first paragraph of the earlier Nagaland GST notification, thereby altering the scope of taxpayers and transactions captured by that notification under the State GST rules, effective from the operative date specified in the amendment.

Commencement of Section 7: provisions of GST Amendment Act brought into force by government notification on appointed date.
Under the authority of clause (b) of sub-section (2) of section 1 of the Nagaland Goods and Services Tax (Amendment) Act, 2019, the State Government appoints the 10th day of November 2020 as the date on which the provisions of Section 7 of the Amendment Act shall come into force by notification.

Extension of deadline for FORM GST ITC-04: furnishing for the July-September quarter extended to a later date.
Extension of time is granted for furnishing the declaration in FORM GST ITC-04 for goods dispatched to or received from a job worker for July-September 2020, with the Commissioner, with Government approval, extending the submission deadline until the thirtieth day of November 2020 and declaring the notification to be deemed in force from the twenty fifth day of October 2020.

Rescission of notification confirms statutory power to withdraw a State Tax notification while preserving prior acts.
The Government rescinds the earlier State Tax notification by exercising powers under the Meghalaya Goods and Services Tax Act, 2017 read with the relevant rule, acting on the Council's recommendations and on satisfaction of necessity in the public interest, while preserving validity of acts done or omissions made before the rescission.

Turnover threshold change in State GST: lowers the compliance turnover threshold for specified provisions effective January next year.
Amends the earlier State GST notification by substituting the specified turnover threshold in its first paragraph with a lower threshold under the authority of sub rule (4) of rule 48 of the Meghalaya GST Rules, 2017, effective from the 1st day of January, 2021.

Return frequency option: Quarterly-filing eligible registered persons must file quarterly returns and pay tax due monthly.
Notifies registered persons (excluding those under section 14 IGST Act) with aggregate turnover up to five crore rupees in the preceding financial year who opt under sub rule (1) of rule 61A to furnish quarterly returns and pay tax due monthly pursuant to the proviso to sub section (7) of section 39, subject to: furnishing the return for the preceding month when exercising the option; continued application of the selected option unless revised; cessation of quarterly eligibility if aggregate turnover crosses five crore during a quarter from the next quarter; and a deemed option and change window for specified classes that filed October 2020 returns.

Extension of GSTR-1 filing deadline: outward-supply returns now due in the month following each tax period.
The Government extends the time limit for furnishing details of outward supplies in FORM GSTR-1 until the eleventh day of the month succeeding each tax period, and until the thirteenth day for registered persons required to furnish quarterly returns; this extension is issued under the statutory provisions governing furnishing of outward supplies and supersedes specified earlier notifications, effective from the first day of January, two thousand twenty-one.

Commencement of GST amendment: section 7 directed to come into force, establishing operative application date.
The government designates 10th November, 2020 as the date on which the provisions of section 7 of the Meghalaya Goods and Services Tax (Amendment) Act, 2020 shall come into force, invoking the executive power under sub section (2) of section 1 of the Amendment Act to fix that commencement date.

Special deposit procedure for GST quarterly filers enables provisional monthly deposits to secure tax liability compliance.
Notification permits registered persons who opt for quarterly returns to make provisional deposits in the first and/or second month of a quarter equal to thirty five per cent of the tax liability debited from the electronic cash ledger in the preceding quarter (or based on the last month of the immediately preceding quarter for monthly filers), subject to exceptions where ledger balances are adequate or liability is nil, and conditional on furnishing the return for a complete preceding tax period.

Extension of ITC-04 filing deadline granted, permitting late submission for job-worker declarations until the notified date.
The Commissioner, with Board approval and under the statutory rule, extends the deadline for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker for the July-September 2020 period to a single notified later date; the notification operates retrospectively from an earlier specified date.

Extension of GSTR-1 due date: monthly filers now file by eleventh day, quarterly filers by thirteenth day following period.
The due date for furnishing details of outward supplies in FORM GSTR-1 is extended: for each tax period to the eleventh day of the month succeeding the tax period, and for registered persons filing quarterly returns to the thirteenth day of the month succeeding the tax period; earlier inconsistent notifications are superseded and the change takes effect from the commencement date stated in the notification.

E-invoicing threshold reduction expands mandatory coverage to more large taxpayers, widening applicability under CGST rules.
Amendment reduces the aggregate turnover threshold that triggers mandatory e-invoicing under the Central Goods and Services Tax framework by substituting the previously specified higher benchmark with a lower benchmark effective from the specified implementation date, thereby widening the class of taxpayers required to issue electronic invoices and amending the first paragraph of the principal notification.

GST turnover threshold reduction narrows applicability for certain taxpayers, effective January first, 2021.
Amendment reduces the turnover threshold in Notification No. 13/2020 - State Tax by substituting the prior higher turnover benchmark with a lower benchmark, changing the applicability criterion in the notification's first paragraph and taking effect from the first day of January, 2021 under the rule-making powers of the State under the Sikkim GST Rules.

Extension of ITC-04 filing deadline granted for job-worker declarations, allowing additional time to submit quarterly declarations.
The Commissioner, under the Sikkim Goods and Services Tax Act and Rules and with Board approval, extends the time limit for furnishing FORM GST ITC-04 for goods dispatched to or received from job workers during July-September 2020 until 30th November 2020, with the notification deemed effective from 25th October 2020.

Extension of ITC-04 filing deadline allows late submission for job-worker dispatches and receipts, easing compliance burdens.
Extension allowed for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker for the July-September 2020 period, permitting submission until 30th November 2020. The Commissioner, with Board approval under the Central GST framework, issued the notification and declared the extension effective retrospectively from 25th October 2020, thereby altering the statutory timeline for filing the ITC-04 declaration related to job-work movements.

Rescission of Notification withdraws prescribed FORM GSTR-3B return requirement, subject to preservation of prior acts and omissions.
The State Government, exercising powers under the Sikkim GST legal framework and on Council recommendations, rescinds Notification No. 76/2020-State Tax (which prescribed returns in FORM GSTR-3B), subject to a savings provision preserving actions done or omissions made prior to rescission.

Rescission of Tax Notification withdraws prescribed GSTR 3B return, subject to savings for actions taken before rescission under CGST powers.
The Commissioner, invoking statutory powers under the Central Goods and Services Tax framework and acting on Council recommendations, rescinds Notification No. 76/2020 Central Tax (G.S.R. 636(E), dated 15 10 2020) that prescribed return in FORM GSTR 3B, by issuing Notification No. 86/2020 Central Tax dated 10 11 2020; the rescission is subject to a savings provision preserving things done or omitted before rescission and a corrigendum corrected the instrument's nomenclature.