GSTR 3B filing deadlines: staggered interest and late fee waivers with restricted input tax credit for delayed historical returns.
The document sets staggered GSTR 3B due dates and conditional relief by turnover and state groupings, specifying limited interest waiver periods with subsequent higher interest accrual, late fee waiver windows, and commencement dates for ordinary interest and late fees. It distinguishes per day late fees for taxable and nil returns, prescribes a capped late fee for certain historical returns filed within a remedial period, and states that taxpayers filing those historical returns cannot claim Input Tax Credit for specified prior years, necessitating cash payment of tax. (AI Summary)

Territorial definition and procedural amendments in CGST notification expand union territory scope and alter procedural timeframes.
The notification implements Finance Act, 2020 amendments: the Union territory definition adds Ladakh and consolidates Dadra and Nagar Haveli with Daman and Diu; the proviso restricting Area Benches (previously excluding Jammu and Kashmir) and a first proviso to section 109(6) are omitted; the period for removal-of-difficulty orders is extended from three years to five years; and a cross-reference to subsection (5) of section 66 concerning reimbursement for special audit is removed while retaining Board-approved delegation to specified Commissioners or Joint Secretaries. (AI Summary)

Extension of FTP due dates preserves validity of export authorisations and relaxes late cut deadlines for key schemes.
The Central Government extended multiple FTP timelines: Duty Credit Scrip validity and AEO licence expiry dates were prolonged; MEIS late cut computation excludes 1 March-30 June 2020; SEIS application late cut schedules for FY 2016 17 and 2017 18 were adjusted with transitional deadlines. DGFT Regional Authorities need not insist on RCMCs expired on or before 31 March 2020 for incentives/authorisations until 30 September 2020. RoSCTL is extended and MEIS benefits for listed items remain available only until 31 December 2020, with items moved to RoDTEP removed from MEIS upon notification. (AI Summary)

Input tax credit on cash transport permitted where transported cash is treated as goods, after judicial remand.
The dispute concerned availability of input tax credit on motor vehicles converted into cash carry vans used to transport cash. An initial AAAR order denied ITC, reasoning that money is excluded from the statutory definition of goods. The High Court set that order aside for failing to address the principal submission about whether money, while being transported, falls within the definition of goods, and remanded. On remand AAAR held that cash in transit could be treated as goods for the purposes of the service and allowed ITC on purchase and fabrication of the vans. (AI Summary)

GST due date extensions provide staged interest relief, late fee waivers, and targeted filing windows for overdue returns.
June 2020 GST measures grant staged interest relief and temporary waivers of late fees for delayed GSTR 3B filings, impose a one time reduced late fee for historical unfiled returns with tax payable while waiving fees where no central tax is due (subject to filing within a specified window), extend filing deadlines for certain months without late fees for small taxpayers, provide relief from GSTR 1 late fees, specify the payment route for developer/promoter differential tax, and permit certain service providers to opt into the composition scheme under applicable turnover and condition criteria. (AI Summary)

Late fee waiver and staggered interest relief for delayed GST returns create revised filing windows and compliance rules.
Amendments revise the definition of Union territory, alter constitution rules for GST Appellate Tribunal benches, adjust Commissioner authorisations, extend the Government's "removal of difficulty" power, and set an effective date. Administrative measures revise composition levy rates, prescribe a staged interest-relief framework for delayed GSTR-3B filings with illustrative calculations, waive or conditionally remit late fees for GSTR-3B and GSTR-1 subject to specified filing windows, fix extended filing deadlines for small taxpayers and require tax on input shortfalls by developers to be paid via a specified electronic form. (AI Summary)

Due date extensions for income tax filings expand return, audit and TDS timelines while adjusting fees, interest and compliance timing.
Notification extends multiple income tax compliance deadlines and adjusts the applicability of related fees, penalties and interest. It defers filing dates for original and revised returns and current year returns while preserving late filing fees and interest in specified circumstances; reschedules TDS/TCS return filings and TDS certificate issuance but leaves some monthly TDS payment dates unchanged; adjusts interest phases for delayed tax payments; defers audit report deadlines with differential penalty exposure. It also extends timelines for capital gains rollovers, SEZ deduction commencement, administrative orders and notices, Aadhaar PAN linking, approvals for exempt entities and Chapter VI A investment deadlines. (AI Summary)

Works contract relating to machinery for processing agricultural produce denied concessional GST due to characterisation and processing status.
The AAR applied three conditions for concessional GST treatment: the supply must be a composite works contract; involve construction, erection, commissioning or installation of original works; and pertain to mechanised food processing machinery for units processing agricultural produce. The AAR found the pouch filling machine to be movable and outside the "works contract" characterisation and held that milk processed by non cultivators had lost its agricultural produce character, concluding civil and electro mechanical works did not qualify for the concessional entry. (AI Summary)

Annual Secretarial Compliance Report deadline extended due to covid disruptions; applicability and compliance requirements reaffirmed.
SEBI granted a one-month extension for submission of the Annual Secretarial Compliance Report for the financial year ended March 31, 2020, as an immediate procedural relaxation due to COVID-19 disruptions. The relief applies to all listed entities and recognised stock exchanges and preserves the ASCR's role as a Practicing Company Secretary's consolidated compliance report under the existing secretarial audit and listing obligations and prescribed submission framework. (AI Summary)

TDS on commission should not apply to guarantee commission as it is an independent principal-to-principal payment.
TDS on commission or brokerage under the statutory provision applies to payments made as commission by a person acting on behalf of another for services in buying or selling goods or in relation to transactions in assets. Guarantee commission arises from an independent principal-to-principal contract with a guarantor and is not remuneration for agency services; tribunals have therefore held it outside the scope of the commission TDS rule and sometimes characterised it as interest, leading to deletion of TDS demands. (AI Summary)

Extension of financial results timeline under Regulation 33 and 52: extra time granted for filing due to pandemic impacts.
SEBI extended the timeline for submission of financial results for the period ending 31 March 2020 by one additional month, applying the relief under Regulation 33 of the LODR to quarterly and annual financial results and under Regulation 52 to filings for entities with listed debt and money market instruments; the extension responds to COVID 19 related operational constraints and is effective immediately for all listed entities and recognised stock exchanges. (AI Summary)

GST return due-date extensions adjust interest and late-fee rules and require reconciliations for real estate taxpayers.
The real estate sector is granted extended GST filing deadlines for annual and periodic returns with tiered relief on interest and late fees tied to turnover categories and filing dates. Specific forms covered include GSTR 9/GSTR 9C, GSTR 1, GSTR 3B, GSTR 4/CMP 08, ISD, TDS and ITC 04. Taxpayers must perform comprehensive reconciliations of books with GST returns-covering outward supplies, claimed ITC, electronic ledgers, refunds, ITC reversals and reverse charge payments-and complete monthly reconciliations, ISD entries, invoice amendments, vendor identification, agreement renewals and revenue recognition mapping before the final extended cut off. (AI Summary)

GST registration via SPICe AGILE form enables GSTIN application at incorporation; authorized signatory must be Indian resident and digitally sign.
GST registration via SPICe+ is available by filing linked AGILE PRO (INC 35) during incorporation; it is optional and limited to companies incorporated through SPICe+ and to registration in the state of the proposed registered office. The authorized signatory must be an Indian citizen and resident with valid PAN and digitally sign the eForm; SPICe+ DSC is fetched to the GST Portal. After incorporation, MCA forwards COI and PAN to GSTN for validation, triggering TRN/ARN generation and status updates; validation errors or jurisdictional queries require correction and resubmission on the GST Portal. (AI Summary)

GST rates for real estate changed, altering input tax credit eligibility and reverse charge liability for development rights.
The revised GST framework distinguishes rates for affordable, non affordable residential and qualifying commercial apartments, disallows input tax credit for supplies under the new scheme, and requires developers to opt to retain the old scheme if desired. Liability for tax on development rights depends on timing of joint development and sale agreements with supplies intended for sale generally subject to reverse charge; time of supply follows percentage completion or occupancy/completion certificate, and valuation is determined by the prescribed deeming method tied to the date development rights were transferred. (AI Summary)

IGST scope: supplies initiated and completed outside India fall outside taxable scope, challenging recent ruling on cross-border shipments
Levy of IGST requires a taxable supply that is not excluded and is inter state; Schedule III excludes "supply of goods from a place in the non taxable territory to another place in the non taxable territory without such goods entering into India," so transactions initiated and completed outside India fall outside the scope of supply and thus outside IGST, a point the AAR ruling on overseas shipments by an Indian located supplier did not address alongside high sea sales guidance. (AI Summary)

Inter state supply: overseas to overseas shipments invoiced from India treated as taxable under IGST absent export proof.
The AAR applied the statutory definitions of supply and place of supply under the IGST Act to transactions where goods are shipped from a vendor outside India to a customer outside India. Finding the applicant's transactions to be supplies in the course of business and, absent asserted exemptions or export documentation and given that the goods had not crossed Indian customs frontiers, the AAR concluded they did not qualify as exports and therefore fell within the levy of IGST. (AI Summary)

Input tax credit availability on health insurance arises when employer coverage became effective during the mandatory disaster directive period.
Health insurance procured by an employer in response to mandatory Disaster Management directions qualifies for Input Tax Credit if the insurance policy was issued to and became effective for the employer during the mandatory period; entitlement depends on receipt of the service on its effective date and, when legitimately availed at that time, the credit applies for the full tax charged on the policy term, whereas policies becoming effective after the mandatory period do not meet the obligation based proviso. (AI Summary)

Hygiene and waste handling: prioritize soap and water decontamination and controlled disposal to reduce community transmission risk.
The document recommends prioritising soap-and-water decontamination and running-water rinsing for masks, gloves, PPE and packing materials, preferring washable reusable items over single use where practicable, and treating taps, dispensers and packing material as potential fomites. It urges behavioural controls to prevent habitual face touching, sneezing, coughing and spitting, and calls for targeted public education to correct incomplete disposal guidance and reduce community transmission risks. (AI Summary)

Successor purchaser liability for electricity dues may attach when sale is 'as is' and dues are disclosed.
Whether a purchaser at a bank auction can be held liable for the electricity arrears of the previous owner when the sale is on an "as is where is, whatever there is and without recourse" basis and the auction notice or sale terms notify outstanding statutory dues. Liability for electricity charges is statutory and attaches to the consumer at the time of consumption, but where sale terms expressly allocate existing electricity dues to the purchaser and notice is given, the distributor may require clearance of those arrears before reconnection or fresh supply. (AI Summary)

GST compliance relief: late fee and interest concessions plus extended filing and EVC verification to ease taxpayer burden.
The 40th GST Council recommended relief on late fees and interest to ease compliance: waivers for nil-liability returns for prior periods, capped late fees for registered persons with tax liability, staged waivers and reduced interest rates for small taxpayers if returns are furnished by extended deadlines, and an extended window for revocation of cancelled registrations. Companies are permitted to verify certain returns through Electronic Verification Code under amended rules. The note also records ongoing litigation over transitional credit and concerns about inconsistent advance rulings, set against subdued GST collections and economic strain. (AI Summary)