Aadhaar authentication for GST registration: non authenticated applicants face verification or document checks and potential deemed approval.
Aadhaar authentication is required for GST registration applicants except those notified under section 25(6D), with the application date fixed at authentication or fifteen days from Part B submission. Failure or refusal to authenticate mandates physical verification of business premises unless the proper officer, with written reasons and Joint Commissioner approval, opts for document verification. Specified timelines for issuance of REG 03 and for officer action are prescribed, and failure to act within those periods results in deemed approval. Rule 25 is amended to include non opt in to Aadhaar authentication alongside authentication failure for verification purposes.

GST turnover threshold raised, expanding coverage to Special Economic Zone units and altering applicability under central tax rules.
Amendment revises the notification's scope by inserting Special Economic Zone unit into the entities covered and by substituting the earlier turnover benchmark with a higher turnover threshold in the first paragraph of the principal notification, thereby changing which taxpayers fall within the notification's applicability.

E-invoice schema mandated: substituted GST INV-1 form prescribes standardized fields and mandatory IRN, supplier, recipient, item and total details.
The Central Government substituted FORM GST INV-1 with the e invoice schema Version 1.1, prescribing a standardized, machine readable format for invoice submission to the Invoice Registration Portal. The schema makes the IRN mandatory and system generated, defines supply and document type codes, sets cardinality and technical field specifications (string lengths, date formats, numeric precision), and mandates sections covering basic details, supplier and recipient information, item level taxation (HSN, taxable value, GST rate), document totals, E way bill fields and optional attachments.

Extension of GSTR-4 filing deadline: due date shifted to end of August under section 148 notification.
The Government, under section 148 of the Central Goods and Services Tax Act, 2017, amends Notification No. 21/2019-Central Tax by substituting the figures, letters and words previously specifying the due date in the first proviso to the third paragraph for filing FORM GSTR-4 for the financial year 2019-2020 with a later date in August, thereby extending the statutory filing deadline set in the principal notification.

Nil return submission by SMS enabled, allowing registered taxpayers to file outward-supply and periodic returns with mobile OTP verification.
Rule 67A is substituted to allow a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to furnish those Nil returns or details through short messaging service using the registered mobile number, with verification by a registered mobile number based One Time Password; Nil return means no entries in all Tables of the respective form for the tax period.

Late fee waiver for delayed GST returns: excess fees waived and full waiver if no central tax payable upon filing by the extended deadline.
Waiver of late fee under section 47 is granted where specified registered persons furnish returns by 30th September, 2020: late fee in excess of two hundred and fifty rupees is waived, and it is fully waived where the total central tax payable in the return is nil. Taxpayers above the stated aggregate turnover threshold who file FORM GSTR-3B for specified months by 30th September, 2020 receive the same waiver. The amendment to Notification No. 76/2018-Central Tax is deemed effective from 25th June, 2020.

Time limit extension for excise, customs and finance Act compliance: specified deadlines falling in the notified period are extended.
Specifies a time-limit extension under the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance for completion or compliance of actions under the Central Excise Act, the Customs Act (subject to specified exclusions), the Customs Tariff Act and Chapter V of the Finance Act where the original time limit falls within the notified disruption period, by shifting affected deadlines to the single prescribed extended end date.

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 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.

Revocation of cancellation: computing the application period is adjusted so affected registrants get an alternative later deadline.
The Order clarifies computation of the thirty-day period for filing applications for revocation of cancellation of registration under sub-section (1) of section 30: for registrants served notice electronically and whose cancellation orders were passed up to a specified cutoff, the period shall be reckoned from the later of the date of service of the cancellation order or a designated alternative date, thereby extending the effective window to apply for revocation where the original statutory period has elapsed.

Corrigendum to GST notification corrects proviso reference, clarifying the operative textual provision and its application.
The corrigendum to Notification No. 53/2020-Central Tax directs that in the Gazette entry for the notification the words "third proviso" in line 17 be read as "fourth proviso," thereby correcting the internal textual reference without altering any other operative provision.

Correction to turnover wording clarifies replacing 'turnover of taxable' with 'turnover of' in a GST notification.
Corrigendum amends the published GST notification by replacing the words "turnover of taxable" with "turnover of" at the specified location in the Gazette, constituting a formal textual correction without adding substantive provisions.

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 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 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 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 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 amendments appointed: specified provisions come into force and give retrospective effect to CGST amendments.
The Central Government, under sub section (2) of section 1 of the Finance Act, 2020, appoints 30 June 2020 as the date on which Sections 118, 125, 129 and 130 of the Finance Act, 2020 shall come into force, thereby giving effect to amendments to provisions of the Central Goods and Services Tax Act with retrospective operation from 30 June 2017.

Interest relief for GST late returns: nil interest for specified periods, then interest resumes at prescribed rate.
Specifies a temporary rate of interest regime for registered persons required to furnish FORM GSTR-3B who fail to file returns with tax payment for specified months in early 2020: taxpayers are divided by aggregate turnover and by location, with a nil-interest grace period for each tax period followed by interest at the prescribed rate thereafter until the stated outer cutoff, as set out in the substituted proviso and accompanying table.

Commencement of Finance Act provision brings amendment to IGST Act, modifying the operation of section 25 from appointed date.
The central government, exercising powers under the Finance Act, 2020, appoints the specified date as the commencement date for Section 134 of the Finance Act, 2020, thereby bringing into force the amendment to the IGST Act affecting section 25 as of that date.