Meghalaya GST rules amended to allow electronic invoices without supplier signature and restrict e-way bill filings for non-filers.
The Meghalaya GST (Fourteenth Amendment) amends procedural rules and replaces numerous forms: it requires registration applicants collecting tax outside their physical presence to state collection and principal business states in FORM GST REG-07; permits electronic invoices, bills of supply, consolidated invoices and tickets without supplier signature where issued under the Information Technology Act; inserts a revisional procedure requiring FORM GST RVN-01 and issuance of FORM GST APL-04 summaries; bars furnishing PART A of FORM GST EWB-01 for registrants who default on specified return filings unless permitted by the Commissioner; and substitutes refund and annual return forms (RFD-01/RFD-01A, GSTR-9/9A/9C) with detailed statements, declarations and computation instructions.

Sikkim GST rules amended: e invoice signature exemptions, EWB filing restrictions, and revised refund and annual return forms.
Key procedural amendments relieve signature requirements for electronic invoices, bills and consolidated documents; require non resident collectors to identify collecting and principal business States in FORM GST REG 07; introduce rule 109B with FORM GST RVN 01 and FORM GST APL 04 for revisional notices and summaries; impose compliance linked restrictions on furnishing PART A of FORM GST EWB 01 (rule 138E); and substitute comprehensive templates and instructions for refund (FORM GST RFD 01/RFD 01A) and annual return/reconciliation forms (GSTR 9, GSTR 9A, GSTR 9C).

GST procedural amendments expand electronic invoicing acceptance and revise refund, return and revisional notice procedures.
The amendment updates procedural rules and forms: registration for collection under section 52 requires separate identification of collection State and principal place of business in FORM GST REG-07; electronic issuance of invoices, bills of supply, consolidated invoices and tickets need not bear supplier signatures if issued under the Information Technology Act; detailed substitutions for FORM GST RFD-01/RFD-01A, FORM GSTR-9/GSTR-9A/GSTR-9C prescribe exhaustive templates, declarations and reconciliation mechanics for refunds and annual returns; rule 109B mandates notice (FORM GST RVN-01) and summary (FORM GST APL-04) procedures for revisional orders; rule 138E restricts furnishing PART A of FORM GST EWB-01 for return defaulters, subject to Commissioner discretion.

Electronic documentation: supplier signature not required for e invoices and e bills issued under the Information Technology Act, affecting GST compliance.
The Fourteenth Amendment to the CGST Rules amends registration for persons collecting tax without physical presence, exempts supplier signatures for electronic invoices and related documents issued under the Information Technology Act, restricts furnishing PART A of FORM GST EWB 01 for registered persons defaulting in return filing subject to Commissioner's discretion, replaces and expands refund application forms (RFD 01/RFD 01A) with detailed statements and declarations, substitutes annual return and reconciliation forms (GSTR 9, GSTR 9A, GSTR 9C), and prescribes notice (FORM GST RVN 01) and summary (FORM GST APL 04) procedures for revisional orders.

Exclusion of specified person to person supplies from a state GST notification narrows its applicability to designated intra person transactions.
The amendment inserts a proviso excluding from the notification any supply of goods or services or both that takes place between persons specified under clauses (a), (b), (c) and (d) of sub section (1) of section 51 of the Himachal Pradesh GST Act, 2017, thereby carving out such inter person transactions from the notification's applicability.

Supply exclusion amended to omit supplies between persons listed under section 51(1), narrowing notification applicability.
The Government inserted a proviso in Notification No. 50/2018 State Tax stating that the notification shall not apply to supplies of goods or services between persons specified under clauses (a), (b), (c) and (d) of sub section (1) of section 51 of the Act, thereby excluding such inter party supplies from the notification's application.

Exclusion for supplies between specified persons under section 51: notification shall not apply to such inter-party supplies.
An amendment inserts a proviso that the notification shall not apply to the supply of goods or services or both which takes place between persons specified under clauses (a), (b), (c) and (d) of sub section (1) of section 51 of the Meghalaya Goods and Services Tax Act, 2017.

TDS exemption: supplies between persons specified under section 51(1) are excluded from notification coverage by amendment.
An amendment inserts a proviso excluding supplies of goods or services between persons specified under clauses (a), (b), (c) and (d) of section 51(1) of the Central Goods and Services Tax Act, 2017 from the application of the earlier notification, thereby narrowing that notification's scope to omit such inter-person supplies.

TDS exemption for inter-government supplies excluded from application under Maharashtra Goods and Services Tax notification.
The amendment inserts a proviso stating that nothing in the cited notification shall apply to the supply of goods or services or both which takes place between one person and another person specified under clauses (a), (b), (c) and (d) of the statutory provision governing specified persons, thereby excluding such inter-person supplies from the notification's application.

Exclusion of supplies between specified persons limits the scope of a state GST notification, narrowing its applicability.
The State Government amends Notification No. 50/2018 by inserting a proviso that the notification shall not apply to supplies of goods or services or both made between persons specified under clauses (a)-(d) of the Act's provision on specified persons, thereby excluding such intra-specified-person transactions from the earlier notification's scope.

Extension of GSTR-1 filing deadline for newly migrated taxpayers prolongs the reported period and postpones final submission date.
Amendment extends the time for furnishing outward supply details in FORM GSTR 1 for newly migrated taxpayers by substituting the earlier covered return period and final filing date specified in Notification No. 44/2018 State Tax with extended equivalents, thereby postponing the cut off date for submission and enlarging the months to be reported under the prior notification.

Extension of GST reporting period expands covered months and postpones filing deadline under Sikkim SGST.
Amendment broadens the temporal scope of Notification No. 44/2018 State Tax by substituting the originally specified covered months with an extended period and by postponing the corresponding filing deadline; the Commissioner, on the Council's recommendation and exercising powers under the relevant provisions of the Sikkim Goods and Services Tax Act, 2017, effects textual substitution in the first proviso of the earlier notification to alter the compliance window and extend the final date for the related filing obligation.

Extension of GSTR-1 filing deadline for newly migrated taxpayers expands reporting months and delays final submission.
Extends the deadline for furnishing details of outward supplies in FORM GSTR 1 for newly migrated taxpayers by substituting the earlier covered reporting months and earlier final submission date with an extended reporting window and a later final submission deadline under the second proviso to section 37(1) read with section 168 of the Central Goods and Services Tax Act, 2017.

Extension of notification period: covered tax period expanded and deadline postponed for affected returns and compliance.
Under section 148, the Governor amends the principal GST notification by substituting the covered period ending in September 2018 with a covered period ending in December 2018, and by extending the final compliance date from the earlier year-end date to the last day of the subsequent fiscal quarter, affecting the second proviso of paragraph 2 only.

Extension of GSTR-1 filing deadline: covered months expanded and final filing date deferred for specified earlier periods.
The State notification amends a prior finance department notification to substitute the previously specified covered months with an expanded period and to replace the earlier final cut-off with a new deferred final filing date, thereby extending the deadline for GSTR-1 returns for the affected months and enabling taxpayers to file those returns by the extended date.

Notification amendment under section 148 extends the covered period and postpones the compliance deadline for SGST provisions.
Amendment to a State GST notification substitutes wording in the second proviso of paragraph 2 to extend the covered interval to include July 2017 through December 2018 and to postpone the compliance cutoff to the 31st day of March, 2019, thereby expanding the temporal scope of the proviso and delaying the applicable deadline.

Extension of GSTR-1 filing deadline for newly migrated taxpayers, widening the return period and postponing the final submission date.
Extends the time limit for furnishing details of outward supplies in Form GSTR-1 for newly migrated taxpayers by amending the second proviso of paragraph 2 of the principal notification: the return period is changed to July, 2017 to December, 2018 and the final filing date is extended to 31st March, 2019.

Extension of GST notification period: covered months extended and filing deadline shifted to 31st March, 2019.
The Commissioner, exercising powers under the Himachal Pradesh Goods and Services Tax Act and Rules, substitutes in Notification No. 34/2018-State Tax the period "July, 2017 to November, 2018" with an extended period through February, 2019, and replaces the earlier compliance cut off date with 31st March, 2019, by textual amendment to the first paragraph's third proviso.

GSTR-3B filing extension: migration return window widened and final filing deadline deferred to end of March.
The Commissioner, exercising delegated powers under the CGST Act and rules, amends Notification No. 34/2018 by substituting the third proviso to extend the migration return window to cover July 2017 through February 2019 and by deferring the final filing deadline to the end of March 2019 for returns in FORM GSTR-3B.

Extension of notification period under state GST by substituting the covered months and postponing the compliance deadline.
Amendment replaces the first paragraph's third proviso of Notification No. 34/2018 - State Tax by substituting the originally specified historical period and its terminal compliance date with an expanded period and a later final date, thereby extending the temporal scope and postponing the deadline under the prior notification.