Late fee waiver for delayed GSTR-10 filings applies when returns are filed within the specified remedial period.
Waiver of the portion of late fee payable under the relevant provisions is granted for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return within the prescribed remedial window; the relief reduces the late fee liability only to the extent that it exceeds a baseline amount and is limited to filings made during the stated period.

Late fee waiver for delayed GSTR-4 returns: partial waiver for fees and full waiver if central tax payable is nil.
Relief is provided to registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 if they furnish those returns between 22 September 2020 and 31 October 2020; late fee in excess of two hundred and fifty rupees shall be waived, and the late fee shall be fully waived where the total amount of central tax payable in the return is nil, by amendment to the existing notification under the Central Tax framework.

Time limit extension for compliance under Section 31(7) CGST for goods on approval for sale or return during the pandemic period.
Extends completion or compliance deadlines under Section 31(7) of the CGST Act for goods sent or taken out of India on approval for sale or return where the original time limit fell between 20 March 2020 and 30 October 2020; such deadlines are extended to 31 October 2020 by amending Notification No. 35/2020-Central Tax.

Time-limit extension under Section 171 postpones deadlines falling in the covered pandemic period to 30 November.
Where any time-limit for completion or compliance of any action specified, prescribed or notified under Section 171 that falls during 20 March 2020 to 29 November 2020 has not been met, the time limit for such completion or compliance is extended up to 30 November 2020.

Extension of GSTR-4 filing due date: Government postpones the deadline to October under amendment to notification.
The Government amended the principal notification to extend the due date for filing Form GSTR-4 for financial year 2019-2020 by substituting the earlier date in the first proviso of the third paragraph with a later October deadline, thereby altering the prescribed statutory timeline for composition scheme taxpayers to submit their annual return.

Commencement of amendment: Finance (No.2) Act section 100 notified to commence, bringing the amendment to Section 50 CGST into force.
The Central Government, exercising powers under sub section (2) of section 1 of the Finance (No. 2) Act, 2019, notifies the appointed day for commencement of the provisions of section 100 of that Act, thereby bringing the amendment to section 50 of the Central Goods and Services Tax Act, 2017 into force from the appointed day; the notification is issued by the Ministry of Finance, Central Board of Indirect Taxes and Customs.

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.