Commencement of ordinance provisions: specified sections appointed to commence and deemed retroactively effective from the appointed date.
The State Government appoints the 30th day of June 2020 as the date on which sections 2 and 12 of the Nagaland Goods and Services Tax (Fourth Amendment) Ordinance, 2020 shall come into force, and declares that this notification is deemed to have come into force with effect from that date.

Aadhaar authentication requirement for GST registration strengthened; registration, suspension and credit-use rules tightened to curb discrepancies.
Aadhaar-based biometric authentication or alternative biometric and KYC verification at designated facilitation centres is required to complete GST registration, with exemptions preserved. Registration timelines are extended and physical verification may be mandated where Aadhaar authentication is not completed; failure of officers to act within prescribed periods leads to deemed approval. Significant discrepancies from comparisons of returns and supply data can trigger suspension of registration with thirty days to respond; suspension bars refunds during its pendency. Restrictions on furnishing outward supply details and on use of electronic input tax credit for discharging output tax are introduced, subject to exceptions.

Commencement of Amendment Act: specified GST amendment provisions notified into force, activating statutory amendments and compliance obligations for taxpayers.
The notification exercises the power under sub section (2) of section 1 of the Meghalaya Goods and Services Tax (Amendment) Act, 2020 to appoint the 1st day of January, 2021 as the date on which sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Act shall come into force, thereby activating those statutory amendments.

Aadhaar authentication and biometric KYC now required for GST registration, with suspension for return discrepancies.
Amendments require biometric Aadhaar authentication or alternative biometric KYC and physical verification at notified Facilitation Centres for completion of registration; extend and differentiate registration and notice timeframes with deemed approval rules; introduce suspension of registration based on discrepancies between returns, GSTR 1 and supplier data with electronic intimation in FORM GST REG 31 and a thirty day response period; restrict furnishing of GSTR 1 or invoice furnishing facility for non filing of recent GSTR 3B; and impose rule 86B limits on use of electronic input tax credit against output tax subject to specified exemptions.

Aadhaar authentication in GST registration; data-driven suspension and tighter input tax credit use and filing safeguards.
The amendment mandates biometric Aadhaar authentication or alternative biometric/KYC verification at Facilitation Centres for registration; extends processing timeframes and provides deemed approval where officers fail to act; adds a data-driven suspension route based on discrepancies among returns and GSTR-1/inward-supply data with suspension notice in FORM GST REG-31 and suspension-linked refund bar; restricts use of electronic credit ledger to not exceed ninety-nine per cent of output tax in high-value cases subject to exemptions; replaces "uploaded" with "furnished", reduces specified ITC reversal rate from 10% to 5%, recognises invoice furnishing facility and links GSTR-1 filing eligibility to GSTR-3B compliance.

GST registration verification expands biometric and KYC checks, while anomalies can trigger suspension and cancellation proceedings.
GST registration applications require biometric Aadhaar authentication and photograph capture where Aadhaar authentication is chosen, or biometric information, photograph, notified KYC documents and original-document verification where it is not chosen. Registration may be suspended where return comparisons or related analyses reveal significant discrepancies indicating contraventions that may lead to cancellation, with FORM GST REG-31 requiring an explanation within thirty days. Input tax credit restrictions are tightened, and Rule 86B limits electronic credit ledger use for output-tax payment, subject to specified exceptions and possible removal after verification.

Late fee waiver for delayed GSTR 4 filings granted to Ladakh businesses for the specified post-deadline window.
The notification amends an earlier state tax notification to insert a proviso waiving the late fee for delayed furnishing of FORM GSTR-4 for the 2019-20 financial year for registered persons whose principal place of business is in the Union Territory of Ladakh for the period 1 November to 31 December 2020.

Late fee waiver for delayed GSTR-4 filings grants relief to Ladakh-registered taxpayers for specified period.
The notification inserts a proviso waiving the late fee for delay in furnishing FORM GSTR-4 for Financial Year 2019-20 for the period from 1 November 2020 to 31 December 2020, applicable only to registered persons whose principal place of business is in the Union Territory of Ladakh, by further amending Notification No. 73/2017 Central Tax under the statutory powers vested in the Government.

Commencement of Finance Act provisions: specified sections appointed to come into force on the designated commencement date by notification.
Exercising the power under sub section (2) of section 1 of the Finance Act, 2020, the State Government appoints 1st January 2021 as the date on which sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act, 2020 shall come into force, via a formal notification issued by the Commercial Taxes Division of the Finance Department.

Commencement of Finance Act provisions: specified sections are appointed to come into force by government notification effective on an appointed date.
The Central Government, under sub section (2) of section 1 of the Finance Act, 2020, appoints the 1st day of January, 2021 as the date on which the provisions of sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act, 2020 shall come into force.

Turnover threshold reduction under GST narrows eligibility for composition scheme, lowering the prior limit effective January.
The notification amends Notification No. 13/2020-State Tax by substituting the prior higher turnover threshold phrase with a lower turnover threshold phrase, effective from the first day of January following publication; the amendment is made under the power conferred by the GST Rules on the recommendations of the Council and does not amend other provisions of the original notification.

Extension of FORM GST ITC-04 filing deadline extends time to file job-worker declarations for the July-September quarter.
The State Government extends the time for furnishing declarations in FORM GST ITC-04 for goods dispatched to, or received from, a job worker for the July-September quarter until the 30th day of November, 2020. The extension is issued under section 168 of the Chhattisgarh GST Act, 2017 and sub-rule (3) of rule 45 of the Chhattisgarh GST Rules, 2017, and the notification is deemed effective from 25th October, 2020.

Late fee waiver for GSTR-4: relief granted for eligible delayed filings by registrants in the Union Territory of Ladakh.
The notification adds a proviso waiving the late fee for delayed furnishing of FORM GSTR-4 for the 2019-20 financial year, for delays occurring between 1 November 2020 and 31 December 2020, solely for registered persons whose principal place of business is in the Union Territory of Ladakh, by way of amendment to the earlier state notification under the Arunachal Pradesh GST Act.

Rescission of notification withdraws a prior tax notification with retrospective effect while preserving prior acts.
The State Government, invoking its statutory executive power and public interest on Council recommendations, rescinds the prior State Tax notification dated October 2020, except as to things done or omitted before rescission; the rescission is declared to have retrospective effect from an earlier specified date while preserving legal effect of prior acts.

GST amendment commencement brings specified Arunachal Pradesh provisions into force from the appointed date under statutory authority.
Arunachal Pradesh appointed 1 January 2021 as the commencement date for specified provisions of the Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2021. The provisions brought into force comprise sections 119 to 124, sections 126 and 127, and section 131, pursuant to the State Government's statutory commencement power.

Special GST payment procedure allows quarterly filers to deposit an advance portion of tax liability during early quarter months.
Notification permits quarterly filers or persons filing for parts of a quarter to, in the first and/or second month of a quarter, deposit into the electronic cash ledger an amount based on the tax debited in the preceding return period (preceding quarter for quarterly filers; last month of preceding quarter for monthly filers). Exemptions apply where ledger balances are adequate or liability is nil, and eligibility requires filing the return for a complete preceding tax period.

Quarterly return option for small taxpayers allows monthly tax payment; deemed defaults set and opt change window provided.
The notification permits registered persons (excluding certain IGST persons) with aggregate turnover up to the prescribed threshold who opted under rule 61A to furnish quarterly returns while paying tax monthly, provided the preceding month's return was filed when opting; the option continues until revised. Crossing the turnover threshold during a quarter disqualifies quarterly filing from the succeeding quarter. Deemed options based on FORM GSTR-1 filing classify certain small registrants as quarterly or monthly filers, and such registrants may electronically change the default option within the prescribed portal window. The notification has a deemed commencement date.

Extension of GSTR-1 filing deadline: monthly filers granted extended days while quarterly filers receive a separate extended deadline.
The State Government extended the time limit for furnishing details of outward supplies in FORM GSTR-1 until the eleventh day of the month succeeding each tax period, with a special extension until the thirteenth day for registered persons required to furnish quarterly returns; the notification supersedes earlier state notifications except as to prior actions and takes effect from the first day of January, 2021.

Commencement of Section 7: amended GST provision deemed to have come into force from the government appointed date.
The State Government, under the proviso to subsection (3) of section 1 of the Amendment Act, issues a notification appointing an earlier date as the date on which the provisions of section 7 of the Amendment Act are deemed to have come into force, thereby rendering that provision operative from the appointed date; the notification is issued by the Principal Secretary in the name of the Governor and includes the file reference.

Coal import registration requirement now mandates CIMS registration and entry of registration details in the Bill of Entry for clearance.
Specified coal imports under Chapter 27 remain free but require compulsory registration under the Coal Import Monitoring System (CIMS). Importers must submit advance online information, obtain an automatic Registration Number on payment of a registration fee subject to prescribed minimum and maximum caps, apply within a designated pre-arrival window, and enter the Registration Number and its expiry in the Bill of Entry to enable customs clearance; bills of entry filed on or after the notified effective date for listed items are governed by CIMS.