Exemption from entry tax where state GST has been paid on specified goods; prior entry tax payments not refundable.
Exemption from entry tax is granted for a specified list of goods under the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 conditioned on payment of tax under the Rajasthan Goods and Services Tax Act, 2017 in the State; the notification lists covered goods and provides that any tax already paid under the entry tax Act shall not be refunded.

Due date extension for GSTR-3B filing secures later electronic submission rights for eligible small taxpayers.
The Government, invoking section 168 of the Meghalaya GST Act and sub-rule (5) of rule 61 of the Rules, amends a prior notification to allow taxpayers with aggregate turnover up to rupees five crore and principal place of business in Meghalaya to furnish FORM GSTR-3B for August, 2020 electronically through the common portal by the later stipulated date.

Late fee waiver for delayed FORM GSTR-1 filings when outward-supply details are furnished by prescribed extended deadlines.
An inserted proviso waives the late fee for registered persons who fail to furnish outward-supply details in FORM GSTR-1 by the original due date, provided they furnish those details on or before the specified extended deadlines set for the listed monthly and quarterly tax periods.

Late fee waiver for delayed GSTR-3B filings enables conditional relief and specified filing windows for affected taxpayers.
Waives the portion of late fee exceeding two hundred and fifty rupees for FORM GSTR-3B returns for July 2017-January 2020 if filed between 1 July 2020 and 30 September 2020; prescribes amended final filing dates for February-July 2020 returns by class of registered persons based on aggregate turnover and principal place of business; and wholly waives late fee for those periods where the central tax in the return is nil, contingent on filing within the same 1 July-30 September 2020 window.

Interest rate relief for delayed GST returns introduces temporary nil-interest windows then phased interest for specified taxpayers.
Temporary interest-rate rules govern delayed furnishing of FORM GSTR-3B for specified tax periods between February and July, 2020, distinguishing taxpayers by aggregate turnover and principal place of business. The amendment prescribes nil-interest grace periods for each class and tax month, followed by a reinstated interest rate for the remaining tolerance window, and is issued under the Meghalaya GST Act read with enabling provisions to substitute the first proviso of an earlier notification.

Composition levy rates updated for manufacturers and suppliers under section 10, setting differentiated turnover based tax rates.
Substitution of rule 7's Table prescribes four composition levy categories under section 10 with distinct turnover based rates: manufacturers excluding notified goods at one half of one percent; suppliers of Schedule II(b) supplies at two and one half percent; other eligible suppliers at one half of one percent of taxable turnover of goods and services; and persons opting under section 10(2A) at three percent, effective 1 April 2020, made under section 164 of the Meghalaya GST Act, 2017.

Commencement of GST amendment: State notification appoints provisions of the Finance Act and Meghalaya Amendment to commence on an appointed date.
State notification appoints the commencement date to bring into force Sections 118, 125, 129 and 130 of the Finance Act, 2020 to amend Sections 2, 109, 168 and 172 of the Meghalaya GST enactment; and, exercising powers under sub section (2) of Section 1 of the Meghalaya GST (Amendment) Act, 2020, the Government appoints the 30th day of June, 2020 as the date on which Sections 2 and 13 of that Amendment Act shall come into force.

Commencement of GST provisions brings specified statutory sections and the Schedule II amendment into force from the notified date.
The State Government notified the commencement of sections 16 and 132 and the amendment to Schedule II of the Arunachal Pradesh Goods and Services Tax Act, 2021. These provisions were appointed to come into force on 30 June 2020 under the Government's statutory power to fix their commencement date.

Composition levy rates revised for manufacturers, specified suppliers, other eligible suppliers, and alternative composition taxpayers from April 2020.
Composition levy rates under the Arunachal Pradesh Goods and Services Tax Rules, 2017 are revised with effect from 1 April 2020. Eligible manufacturers, specified Schedule II suppliers, and other eligible composition suppliers are taxed at separately prescribed rates. Registered persons excluded from the regular composition scheme but eligible for the alternative composition scheme are subject to tax at three per cent of turnover of taxable supplies of goods and services.

GSTR-3B deadline extension for small taxpayers: staggered state-specific due dates for August return filing effective soon
The amendment extends the electronic filing deadline for FORM GSTR-3B for taxpayers with aggregate turnover up to five crore rupees in the previous financial year. It inserts two provisos creating two jurisdictional groups and prescribes different extended due dates for the August return for taxpayers whose principal place of business lies in the listed States and Union territories, with filing to be made through the common portal.

Extension of GSTR-3B due date for small taxpayers in specified states, staggered deadlines announced for August returns.
Amendment extends the due date for furnishing FORM GSTR-3B for August 2020 for taxpayers with aggregate turnover up to five crore in the previous financial year, by inserting two provisos that permit electronic filing through the common portal by later, state-grouped deadlines for taxpayers based on the principal place of business.

Late fee waiver for GSTR-1 filings if outward supplies are furnished by the prescribed extended deadlines.
The Government substitutes the proviso in Notification No. 4/2018 to waive the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 by the due date, provided those returns for specified months and quarters are filed on or before the alternative dates set out in the Table of the notification.

Late fee waiver for delayed FORM GSTR-1 filings when outward-supply details are furnished by specified extended dates.
Waiver is prescribed for late fee liabilities under section 47 of the Central Goods and Services Tax Act, 2017 for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 by the original due dates, provided they furnish those details by the extended dates specified in the notification's Table for the listed months and quarters.

Late fee waiver for specified historical GST returns if eligible taxpayers file GSTR-3B within the designated window.
The amendment revises extended filing dates for GSTR-3B returns by classifying taxpayers by aggregate turnover and place of business, prescribing staggered deadlines for February-July 2020; it also provides a late fee waiver for returns for July 2017-January 2020 filed between 1 July and 30 September 2020, with complete waiver where total central tax in the return is nil.

Late fee waiver for delayed GSTR-3B returns grants conditional relief for specified filing windows and turnover categories.
The notification prescribes extended filing deadlines in June-September 2020 for furnishing FORM GSTR-3B for tax periods February 2020 to July 2020, differentiated by aggregate turnover and groups of States/Union territories; and grants a one time waiver of late fee amounts exceeding a nominal sum for returns from July 2017 to January 2020 if those returns are furnished between 1 July 2020 and 30 September 2020, with full waiver where central tax payable is nil.

Interest concession for delayed GSTR-3B filings: temporary nil-interest windows followed by standard interest thereafter.
Amendment substitutes the first proviso of Notification No.13/2017 to prescribe the rate of interest per annum for registered persons who fail to furnish FORM GSTR-3B by the due date. It sets nil-interest grace periods followed by nine per cent per annum for defined tax periods, differentiating three classes by aggregate turnover and principal place of business and specifying the applicable tax months and corresponding temporal windows for the relief.

Interest rate relief: temporary nil-interest windows for delayed GST GSTR 3B payments, then standard interest applies.
Amends the Central Tax notification to set a temporary rate of interest regime for FORM GSTR-3B filers who default on tax payment: a specified nil interest window followed by the ordinary interest rate, with nil-period end-dates varying by aggregate turnover classes and by groups of States and Union territories, and applicable to the enumerated tax months listed in the Table.

Composition levy rates revised, reallocating turnover-based tax obligations across manufacturers and supplier categories under GST rules.
Substitution of the Table in rule 7 of the Sikkim GST Rules, 2017 sets out composition levy categories linked to specific sub-sections of section 10: manufacturers (excluding notified goods), suppliers making supplies under clause (b) of paragraph 6 of Schedule II, other suppliers eligible under section 10(1) and (2), and registered persons eligible to opt under section 10(2A); each category is assigned a turnover-based tax rate expressed as a proportion of turnover in the State or Union territory.

Composition levy framework revised under section 10, redefining category-specific tax rates and eligibility for composition payment.
Replaces Rule 7 Table in the CGST Rules, 2017 to set category-specific composition levy rates and turnover bases for manufacturers (excluding notified goods), suppliers of supplies under Schedule II clause (b), other eligible suppliers, and persons opting under sub section (2A) of section 10; effective from 1 April 2020, with a corrigendum correcting turnover wording.

Commencement of Finance Act provisions brings specified sections into force to amend SGST Act, effective state appointment.
The State Government appoints the 30th day of June, 2020 as the date on which sections 118, 125, 129 and 130 of the Finance Act, 2020 shall come into force, thereby activating their amending effect on sections 2, 109, 168 and 172 of the SGST Act, under the power conferred by sub section (2) of section 1 of the Finance Act, 2020.