Nil return SMS filing enables FORM GSTR-3B submission by SMS, simplifying statutory compliance for taxpayers.
The Government appoints 8th June 2020 as the date from which the State Goods and Services Tax (Fifth Amendment) Rules, 2020 come into force, thereby enabling taxpayers to furnish a nil return in FORM GSTR-3B by SMS under the operative amendment.

Nil GSTR-3B SMS filing enabled under amended rules, allowing taxpayers to furnish returns by SMS.
Rule 67A permits furnishing a nil return in FORM GSTR-3B by SMS using the prescribed short message format and transmission channel. Notification No. 44/2020 - Central Tax appoints the commencement date for the relevant provision of the Fifth Amendment Rules, thereby bringing the SMS-based nil GSTR-3B filing mechanism into force.

Nil GST return by SMS enabled, allowing submission of GSTR-3B nil returns under the amendment rules.
Implements Rule 67A to permit furnishing of nil returns in Form GSTR-3B by SMS and appoints the specified commencement date under the Arunachal Pradesh GST amendment rules, bringing the SMS-based nil return mechanism into effect.

Limitation for GST appeals extended until Appellate Tribunal president assumes office to permit timely filings.
Clarifies that where the Appellate Tribunal is not yet constituted, the three month appeal period under section 112(1) and the six month period under section 112(3) begin on the later of the date the order is communicated or the date on which the President of the Appellate Tribunal, after its constitution under section 109, enters office.

Debenture investment requirement: companies must maintain minimum prescribed investments for maturing debentures by the annual deadline.
The amendment substitutes an updated Gazette reference and extends the period in rule 8 from five years to ten years, and replaces rule 18(7)(b)(v) to require companies in specified categories to invest or deposit, by the annual deadline, an amount not less than fifteen percent of debentures maturing in the relevant year into permitted investment or deposit methods, with the invested amount not at any time falling below that fifteen percent threshold.

Jurisdiction of Commissioner (Appeals) clarified for appeals against faceless assessment orders assigned electronically under customs procedural provisions.
The amendment inserts provisos specifying that where bills of entry for home consumption or warehousing are imported at stations in the jurisdiction of officers identified in the notification and cases are electronically assigned in the Customs Automated System, the Commissioner of Customs (Appeals), Bengaluru will have jurisdiction over appeals from officers subordinate to those at serial nos. 5 and 6, while Commissioner of Customs (Appeals-1) Chennai and Commissioner of Customs (Appeals-II) Chennai will have jurisdiction over appeals from officers subordinate to the officer at serial no. 7, thereby allocating cross-jurisdictional appellate responsibility for electronically assigned faceless assessment orders.

Faceless assessment of import declarations enables designated customs officers to act as proper officers for remote clearance.
Notification appoints designated customs officers nationwide as proper officers for faceless or remote assessment of electronically presented bills of entry assigned via the Customs Automated System, allocating assessment and pre-clearance functions to Superintendents/Appraisers and Deputy/Assistant Commissioners under the Customs Act, with a later amendment adding a pre-clearance function and a recorded supersession by a subsequent notification.

Extension of statutory compliance deadlines for GST filings and proceedings during the pandemic to a later specified date.
Extension of statutory compliance timelines under the Goa GST Act due to the COVID 19 pandemic: time limits for actions and compliances falling within the March-June 2020 window are extended until the end of June 2020, covering proceedings, orders, notices and filings, subject to specified exclusions; e way bill validity expiring in an earlier pandemic window is deemed extended until the end of April 2020.

Registration requirement for distinct person after corporate insolvency mandates new GST registrations upon IRP or RP appointment.
The amendment excludes corporate debtors who have furnished statements under section 37 and returns under section 39 for all tax periods prior to IRP/RP appointment from the class of persons. It treats the class of persons constituted upon appointment of IRP/RP as a distinct person from the corporate debtor for GST, requiring a new registration in each State or Union territory where the debtor was earlier registered, within thirty days of appointment or by a later specified date.

GST return filing: companies may use electronic verification code for returns and nil returns via SMS OTP.
Companies may, for the limited period specified, furnish the return under section 39 in FORM GSTR-3B verified through an Electronic Verification Code (EVC). Additionally, a new rule allows a registered person required to furnish a Nil return under section 39 in FORM GSTR-3B to submit that return via short messaging service using the registered mobile number, with verification by a mobile-number-based One Time Password facility; a Nil return is defined as a return with no entries in any Tables of FORM GSTR-3B.

GST deadline extension: proviso deadline moved to end of August, effective late July under section 148.
Notification No. 35/2019 State Tax, issued under section 148 of the Delhi Goods and Services Tax Act, 2017, substitutes the terminal date in the proviso to Notification No. 21/2019 State Tax with a later terminal date, thereby extending the applicable deadline; the notification specifies a commencement date in late July and references the principal notification and an earlier amendment.

Bank account reporting requirement: Registered persons must furnish bank details within a specified period under amended Delhi GST rules.
Delhi amends GST Rules to impose a new bank account furnishing obligation upon new registrants (Rule 10A), adds non-compliance as an offence under Rule 21(d), excludes Kerala Flood Cess from taxable value (Rule 32A), permits QR codes on invoices by notification, allows electronic cash ledger transfer between heads via FORM GST PMT-09, standardizes "payment order" terminology, establishes refunds for airport retail outlets selling tax-free to outgoing international tourists (Rule 95A), extends e-way bill validity and revises anti-profiteering timelines and related procedural powers.

Exchange rate determination sets statutory currency conversion rates for import and export valuation effective 5 June 2020.
The Central Board of Indirect Taxes and Customs prescribes statutory exchange rates for conversion between specified foreign currencies and Indian rupees for import and export valuation, superseding the prior notification; Schedule I lists per unit rupee equivalents for major currencies and Schedule II lists per 100 unit equivalents for certain currencies, with the prescribed rates effective from 5th June, 2020.

State tax exemption for fish meal and reduced tax on agricultural machinery parts under the goods and services tax framework.
State tax treatment was modified for supplies of fish meal and specified parts used in agricultural machinery. No State tax was to be levied or collected on fish meal falling under heading 2301 for the period from 1 July 2017 to 30 September 2019. State tax at six percent was to be levied or collected on pulley, wheels and other parts falling under heading 8483 when used as parts of agricultural machinery falling under headings 8432, 8433 and 8436, for the period from 1 July 2017 to 31 December 2018.

GST rule commencement date appointed for amended Uttarakhand SGST provisions, bringing the specified rules into force.
Appointment of 21 April 2020 as the commencement date for the specified provisions of the Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2019, including rule 25, under section 164 of the Uttarakhand Goods and Services Tax Act, 2017. The notification formally brings the stated rule provisions into force from the appointed date under the Uttarakhand SGST framework.

Goods and Services Tax ordinance publication notice records promulgation and general information issuance by the Tripura government.
Publication of the Tripura State Goods and Services Tax (3rd Amendment) Ordinance, 2020 for general information by the Law Department, Government of Tripura. The notification records that the Ordinance was promulgated by the Governor of Tripura on 1 June 2020 and issued from the Secretariat, Agartala, on 3 June 2020.

Anti-dumping duty imposed on electronic calculators from Malaysia, with imports subject to payment in Indian currency.
Imposition of anti-dumping duty on electronic calculators under Customs Tariff heading 8470 originating in or exported from Malaysia is prescribed by the Table, which applies the specified duty per piece to goods produced or exported as listed and excludes printing calculators, graphing calculators and programmable calculators. The duty is effective for five years from Gazette publication, is payable in Indian currency, and is to be calculated using the rate of exchange notified under the Customs Act with the relevant date for exchange determination being the date of presentation of the bill of entry.

Anti-dumping duty extension on hot-rolled stainless steel imports preserves existing duties for a further limited period pending review.
The amendment inserts a provision preserving the existing anti-dumping duty on hot-rolled flat products of stainless steel of ASTM Grade 304 from specified origins for a further limited period, subject to earlier revocation, supersession or amendment, thereby maintaining the duty in force pending completion of the statutory review.

Appellate authority appointments empower designated tax commissioners to hear statutory appeals, replacing the earlier appellate authorisation framework.
Special Commissioners, Additional Commissioners and Joint Commissioners are authorised to perform the functions of Appellate Authority for appeals under section 107 of the Delhi Goods and Services Tax Act, 2017. The authorisation is exercised under the statutory power to appoint officers and supersedes the earlier authorisation governing appellate functions.

Commencement of GST amendment rules: clause (c) of specified entries brought into force, notification deemed issued.
The Governor, under section 164 of the Goods and Services Tax Act, appoints 21st April 2020 as the date on which clause (c) of Sl. No. 9 and Sl. No. 25 of the Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, and declares the notification to be deemed issued on 28th April 2020, thereby giving effect to provisions including rule 87(13) and Form GST PMT-09.