Special deposit procedure requires an advance electronic cash ledger payment based on prior-period tax liability for interim compliance.
Notification prescribes a special procedure for notified registered persons who furnish quarterly returns to make an advance deposit in the electronic cash ledger based on a proportion of tax liability from the preceding return (or last month of the immediately preceding quarter for monthly filers), with exemptions where ledger balances are adequate or tax liability is nil.

Special payment procedure for quarterly filers allows advance deposit into electronic cash ledger based on prior-period tax liability.
Notification prescribes a special procedure allowing specified registered persons who file quarterly returns to meet provisional tax obligations for the first and/or second month of a quarter by depositing into the electronic cash ledger an amount calculated with reference to prior-period tax liability; the procedure is not required where electronic cash or credit ledger balances suffice or where tax liability is nil, and is available only to persons who have furnished the return for a complete preceding tax period.

Quarterly return option for eligible small taxpayers permits quarterly filing with monthly tax payment, with deemed opt in and revision window.
Notification requires eligible small registered persons who elected the return-frequency option to furnish quarterly returns from January 2021 while paying tax monthly, subject to eligibility limited by aggregate turnover and prior compliance; deemed opt-in applies to specified classes that filed for the October period by the cut-off, and an electronic window is provided to change the default option.

Quarterly return option allows eligible small taxpayers to file quarterly while remitting monthly tax in accordance with GST rules.
Notification designates registered persons (excluding those under the Integrated GST provision) with aggregate turnover up to the notified threshold who opt under rule 61A to furnish returns quarterly, subject to the condition that the return for the preceding month has been furnished when exercising the option; the option, once exercised, continues unless revised. A person whose turnover crosses the threshold during a quarter becomes ineligible for quarterly filing from the first month of the succeeding quarter. A deemed-option applies to specified small taxpayers based on recent GSTR-1 filing, and default options may be changed electronically on the common portal within the prescribed window.

Extension of GSTR-1 filing deadline: monthly and specified quarterly filers given extended time after each tax period.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is ordered: monthly filers must furnish GSTR-1 in the month succeeding each tax period, while the class of registered persons required to file quarterly returns under the proviso to sub-section (1) of section 39 is granted a later day in the month succeeding such tax period. The notification takes effect prospectively and supersedes specified earlier Finance Department notifications without affecting prior actions or omissions.

Extension of time for furnishing GSTR 1: filing deadlines for outward supplies have been extended for specified filer classes.
Extension of time is granted for furnishing the details of outward supplies in FORM GSTR-1 under the Central Goods and Services Tax Rules by the Commissioner on Council recommendations, superseding earlier notifications. The notification prescribes extended filing deadlines differentiated for monthly filers and for registered persons required to file quarterly under the proviso to sub section (1) of section 39, and contains further specific extensions for certain tax periods and for taxpayers in designated districts or states as reflected by subsequent amendments.

GST return filing rules require IFF use, monthly/quarterly GSTR-3B deadlines, and monthly auto-drafted GSTR-2B ITC.
The rules require registered persons to furnish outward supply details in FORM GSTR-1 or, for eligible quarterly filers, use the Invoice Furnishing Facility (IFF) for the first two months up to fifty lakh rupees per month; IFF data are excluded from quarterly GSTR-1. Supplier-submitted data feed Parts A-D of FORM GSTR-2A and generate a monthly auto-drafted FORM GSTR-2B with defined cut-off windows. GSTR-3B filing frequency and due dates are prescribed (monthly by 20th; quarterly by specified later dates), quarterly filers must deposit interim tax via FORM GST PMT-06 by the 25th, and an electronic opt-in mechanism for quarterly filing is set with a turnover-based mandatory monthly filing threshold.

Invoice Furnishing Facility and auto drafted ITC statement streamline GST invoice reporting and return compliance timelines.
The amendment replaces rules to require outward-supply reporting in FORM GSTR-1 and introduces an Invoice Furnishing Facility (IFF) for quarterly filers to submit invoice-level details for the first two months, excluding those from the quarterly GSTR-1. It establishes auto-drafted recipient statements including a new monthly FORM GSTR-2B compiling supplier GSTR-1/5/6 and import data, prescribes timelines for GSTR-2B availability, revises FORM GSTR-3B filing deadlines with state-specific quarterly due dates, mandates interim deposits for first two months via FORM GST PMT-06, and sets rules for electing and reverting quarterly filing.

Commencement of Section 97 appointed as operative under Finance (No.2) Act, 2019 effective 10 November 2020.
The State Government appoints 10th November 2020 as the date on which Section 97 of the Finance (No.2) Act, 2019 shall come into force, exercising powers under clause (b) of sub-section (2) of section 1; the notification is issued by the Commercial Taxes Division and references amendments made to sub-sections (1), (2) and (7) of section 39 by the same Act.

Commencement of section 97: provisions of Finance (No.2) Act, 2019 come into force on 10 November 2020.
Designates 10th November 2020 as the date on which section 97 of the Finance (No.2) Act, 2019 shall come into force, by a Central Tax notification issued under clause (b) of sub section (2) of section 1 of the Act, executed by the Department of Revenue, Central Board of Indirect Taxes and Customs.

E-invoicing applicability threshold is reduced, expanding registered persons subject to the prescribed GST invoicing mechanism from January 2021.
E-invoicing applicability threshold under the Arunachal Pradesh Goods and Services Tax Rules, 2017 is reduced through an amendment to Notification No. 12/2020-State Tax. Under rule 48(4), the aggregate turnover threshold is substituted from five hundred crore rupees to one hundred crore rupees with effect from 1 January 2021, expanding the category of registered persons subject to the specified invoicing mechanism.

Rescission of prior State Tax notification preserves actions taken and omissions occurring before the withdrawal took effect.
The Arunachal Pradesh Government rescinds a prior State Tax notification under its statutory powers and the prescribed return-filing rule, in public interest and on the Council's recommendations. Actions taken and omissions occurring before the rescission remain unaffected.

FORM GSTR-1 filing deadlines require monthly filers and quarterly return filers to submit outward supply details by revised due dates.
FORM GSTR-1 filing deadlines for details of outward supplies are extended under the Arunachal Pradesh GST framework. Registered persons must furnish the form by the eleventh day of the succeeding month, while persons required to furnish quarterly returns must file by the thirteenth day of the succeeding month. The revised deadlines take effect from 1 January 2021 and supersede earlier specified notifications, without affecting prior actions or omissions.

Extension of ITC-04 filing deadline for job worker transactions; departmental notification sets a new deadline.
Extension of time for furnishing FORM GST ITC-04 is provided for goods dispatched to a job worker or received from a job worker for the quarter covering July to September 2020, with the Commissioner invoking section 168 and sub-rule (3) of rule 45 to extend the filing deadline until the thirtieth day of November, 2020, and declaring the extension effective from the twenty-fifth day of October, 2020.

Special deposit procedure permits quarterly filers to pre-deposit tax in initial months based on the preceding return.
Notification enables notified registered persons who file quarterly returns to make an advance deposit in the electronic cash ledger during the first and/or second month of a quarter: the deposit equals thirty-five per cent of the tax liability shown in the preceding quarter's return for quarterly filers, or the tax liability of the last month of the immediately preceding quarter for monthly filers. Deposits are not required where existing electronic cash or credit ledger balances are adequate or where there is nil liability. Eligibility requires filing the return for a complete prior tax period.

Quarterly return option permits eligible taxpayers to file GST returns quarterly while remitting tax monthly under specified conditions.
Notification permits registered persons below the turnover threshold who have filed the preceding month's return to opt to furnish returns quarterly under rule 61A, subject to continuation of the option unless revised, loss of eligibility when turnover exceeds the threshold during a quarter, and a deemed option for certain taxpayers based on their FORM GSTR 1 filing pattern with an electronic period to change the default option on the common portal.

Commencement of section 7: government notification appoints effective date for its coming into force under enabling provision.
Pursuant to sub-section (2) of section 1 of the Arunachal Pradesh Goods and Services (Amendment) Act, 2020, the State Government, by Notification No. 61/2020 State Tax, appoints the 10th day of November, 2020 as the date on which the provisions of section 7 of the said Act shall come into force.

Anti-dumping duty on flax fabrics imposed to counter dumped imports and protect domestic industry.
Continuation of anti-dumping duty on woven flax fabric (>50% flax) from China PR and Hong Kong was imposed after a review found below normal pricing, price undercutting, and positive dumping and injury margins; specific per metre duty rates in US dollars were set, the duty is payable in Indian currency with exchange conversion tied to government notifications and bill of entry date, and the measure was made effective for five years subject to earlier revocation or supersession.

Special Economic Zone designation enables IT/ITES development and establishes an approval committee with customs depot classification.
Notification designates a 23.345 hectare area at Village Bandhwari as an IT/ITES Special Economic Zone proposed by M/s. DLF Limited, records grant of approval under the Special Economic Zones Act, 2005, lists the constituent Khewat/Khata parcels and areas, constitutes an Approval Committee with specified ex officio members and a developer special invitee, and declares the SEZ to be deemed an Inland Container Depot for purposes of the Customs Act, 1962.

GST compliance deadline extended by notification, substituting the earlier date with 31st December 2020.
The Commissioner of Commercial Tax, Uttar Pradesh, issued a further amendment under section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with rule 80 of the Uttar Pradesh Goods and Services Tax Rules, 2017. The notification substituted "31st October, 2020" with "31st December, 2020" in the earlier GST notification, thereby extending the time limit stated in that notification.