Deadline extension for GST compliance under Arunachal Pradesh State Tax notification postpones earlier due dates to later specified dates.
Amendment to Notification No. 33/2020-State Tax substitutes two earlier June cutoff dates in the notification's first paragraph, clause (I), with later August dates, thereby extending the period for the specified GST compliance obligations under the Arunachal Pradesh GST framework.

GST time-limit extension replaces June deadlines with extended August dates under the Arunachal Pradesh GST framework.
The amendment to Notification No. 43/2020-State Tax extends the time limits specified in its first paragraph under the Arunachal Pradesh GST framework. The date previously set as 29 June 2020 is replaced with 30 August 2020, and the date previously set as 30 June 2020 is replaced with 31 August 2020.

Extension of compliance deadlines: June statutory deadlines shifted to later August dates under SGST amendment.
Amendment to a State GST notification exercises the State Government's power under Section 168A and corresponding Integrated and Union Territory GST provisions to substitute two date expressions in Notification No.46/2020-State Tax, thereby postponing prescribed June deadlines to later dates in August 2020, on the recommendations of the Council.

Extension of time to pass orders under Section 54(7) CGST: deadline moved to end of August with limited further delay.
The notification amends Notification No.46/2020 Central Tax by substituting the 29th and 30th days of June, 2020 with the 30th and 31st days of August, 2020 respectively, thereby extending the time allowed to pass orders under Section 54(7) of the Central Goods and Services Tax Act, pursuant to powers under section 168A and related provisions.

Extension of compliance dates under Sikkim SGST notification postpones prior June deadlines to August deadlines for covered provisions.
The State Government, relying on powers under the SGST Act and related GST Acts, amends Notification No. 35/2020 State Tax by substituting two June dates in the first paragraph, clause (i) with later dates in August, thereby extending the prescribed compliance deadlines set by the earlier notification.

Extension of GST compliance due dates by substituting earlier June deadlines with end August deadlines for statutory filings.
Amendment substitutes in Notification No. 35/2020 Central Tax the due date "29th day of June, 2020" with "30th day of August, 2020" and "30th day of June, 2020" with "31st day of August, 2020" for the first paragraph, clause (i), thereby extending the statutory timelines for GST compliance as provided in the principal notification.

MSME classification thresholds set composite investment and turnover criteria with online Udyam Registration and self-declaration.
Enterprises are classified by composite investment and turnover ceilings into micro, small and medium categories; classification aggregates units with the same PAN and GSTINs. Udyam Registration is an online, self-declaratory process issuing a permanent Udyam Registration Number and an e-certificate, with investment linked to Income Tax Returns and turnover excluding exports. Aadhaar, and where applicable PAN and GSTIN, are required; prior registrations must transition to Udyam and registered enterprises must update information or face suspension, with single-window facilitation and grievance procedures provided.

Revocation of GST registration timelines extended so affected registrants may apply within an adjusted thirty day period.
For cancellations effected up to 12 June 2020 and served by e-mail or made available on the common portal, the thirty day period to apply for revocation under sub section (1) of Section 30 shall be computed from the later of the date of service of the cancellation order or 31 August 2020.

Extension of time for filing GSTR-3B: deadline moved to 3 October for eligible Odisha taxpayers to file electronically.
Extension of time granted for furnishing returns in FORM GSTR-3B for the month of August 2020: eligible taxpayers whose principal place of business is in Odisha and whose aggregate turnover in the previous financial year does not exceed the stated threshold shall furnish the return electronically on the common portal on or before 3 October 2020.

Revocation of GST registration deadlines adjusted to extend filing period where cancellation notices sent electronically.
For cancellations under sub section (2) of section 29 served by e mail or via the common portal as permitted by sub section (1) of section 169 and where the cancellation order was passed up to 12 June 2020, the thirty day period for filing an application for revocation under sub section (1) of section 30 shall be calculated from the later of the date of service of the cancellation order or 31 August 2020.

Interest on delayed GST returns: nil interest windows and a prescribed rate thereafter for specified classes and periods.
The substituted proviso prescribes the annual rate of interest for registered persons required to furnish returns in FORM GSTR-3B who fail to file the return with payment of tax by the due date, specifying rates in a Table that differentiates classes by aggregate turnover and lists the tax periods and corresponding nil interest windows followed by a uniform interest rate for the remainder of the specified periods.

Composition levy revised under state GST rules: category-based turnover rates adjusted and effective from April first.
Amendment substitutes the composition levy table in rule 7, prescribing four categories of registered persons-manufacturers (subject to notified exclusions), suppliers making supplies under Schedule II clause (b), other suppliers eligible for composition, and persons eligible only under the alternative composition option-and assigns distinct turnover-based tax rates applicable to taxable supplies in the State or Union territory, effective from 1 April 2020.

Revocation of GST registration timelines extended to allow late revocation applications where cancellation was served electronically.
For cancellations effected up to 12 June 2020 where notices were served by email or made available on the common portal, the Order provides that the later of the date of service of the cancellation order or 31 August 2020 shall be treated as the relevant date for commencing the thirty day period to file an application for revocation of cancellation under section 30(1) of the Tamil Nadu GST Act, as a removal of difficulties measure.

Waiver of late fee for delayed GSTR-1 filings if registered persons furnish outward supply details by specified extension deadlines.
A substituted proviso waives the late fee payable under section 47 for registered persons who fail to furnish outward supplies in FORM GSTR-1 by the original due date, provided they submit those details on or before the alternative dates specified in the table for the listed months and quarters; the amendment is made under section 128 by substituting the fourth proviso to the earlier departmental notification.

Late fee waiver for delayed GSTR-3B filings with specified extended filing windows and conditional waiver for nil state tax.
The amendment prescribes extended filing windows for FORM GSTR-3B across specified tax periods for taxpayers differentiated by aggregate turnover and principal place of business, and inserts provisos waiving late fees in excess of a nominal amount for returns for July 2017-January 2020 if filed within a stated window; where state tax payable is nil, the entire late fee for the period is waived if filed within that window.

Waiver of late fee for Form GSTR-1 extended by substituting the prior deadline with a later deadline.
Acting under Section 128 of the Telangana Goods and Services Tax Act, 2017, the State Government amends the earlier notification to substitute the previously specified deadline in the third proviso with a later date, thereby extending the timeframe applicable to the waiver of the late fee for Form GSTR-1 and preserving other provisions of the original notification.

GST rate amendment alters state tax entries for lotteries, removing and substituting scheduled entries, effective March.
Amendment revises State GST rate notification by omitting Schedule II (6%), S. No. 242, and substituting Schedule IV (14%), S. No. 228 with the entry "Any chapter - Lottery", effective from 1 March 2020, as made by G.O. Ms. No. 73 amending Notification No. 1/2017-State Tax (Rate).

GST return filing deadline extended for eligible taxpayers: August GSTR-3B now due on 3 October 2020.
For taxpayers whose principal place of business is in the State and whose aggregate turnover of up to rupees five crore in the previous financial year, the return in FORM GSTR-3B for the month of August, 2020 shall be furnished electronically through the common portal on or before the 3rd day of October, 2020.

Revisional Authority appointment centralizes state GST revision powers, designating a senior tax office to revise tax orders.
The State Government appoints the Chief Commissioner, State Tax, Rajasthan as the Revisional Authority to revise decisions or orders under the Rajasthan Goods and Services Tax Act, 2017, exercising the executive powers conferred by the Act to centralize revisional competence for specified tax matters.

GSTR-1 due date extension: outward supply returns for affected registered persons now due by the eleventh day following each month.
The due date for furnishing FORM GSTR-1 by registered persons whose aggregate turnover exceeds the prescribed threshold is extended so that details of outward supplies for each month in the specified return period shall be furnished by the eleventh day of the month succeeding the relevant month; the time limit for returns under section 38 for the same months will be notified later, and the notification is in force from the stated commencement date under powers conferred by the Delhi GST Act.