Interest relief on delayed GST returns: reduced or nil interest for eligible taxpayers filing specified GSTR-3B returns within notified extended dates.
Amends the central GST notification to prescribe specified rates of interest for delayed FORM GSTR-3B filings based on classes of registered persons by aggregate turnover and designated tax periods, providing conditional nil interest windows and reduced interest treatment for eligible filers who submit returns by the extended dates set out in the inserted Table; the amendment is effective retrospectively from the stated commencement date.

Composition scheme filing requirement: electronic intimation and ITC statement must be submitted by the taxpayer within specified deadlines.
Registered persons opting for the composition scheme must electronically file FORM GST CMP-02, verified by electronic verification code or via a Facilitation Centre, by the prescribed deadline and furnish FORM GST ITC-03 as required by rule 44(4) by the prescribed date. Additionally, the entitlement condition for input tax credit is to be applied cumulatively for February through August 2020, with the September 2020 GSTR-3B return to include the cumulative ITC adjustment.

CGST rate: aircraft maintenance, repair and overhaul services now attract a concessional tax rate under amended notification.
Amendment to the CGST rate schedule adds a new sub-item for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and aircraft components or parts under serial number 25, prescribes a concessional Central GST rate for those services, and adjusts the related cross-reference so the new sub-item is included within the existing item structure and applicable conditions.

IGST amendment expands taxable scope to include aircraft maintenance, repair and overhaul services under the rate schedule from April.
Inserts item (ia) at serial number 25 to include maintenance, repair or overhaul services for aircraft, aircraft engines and other aircraft components or parts, and amends item (ii) to refer to the newly inserted item (ia); the amendment operates within the IGST rate schedule and takes effect from 1 April 2020.

UTGST rate change: Maintenance, repair and overhaul services for aircraft and components newly specified under concessional rate.
Insertion of item (ia) designates maintenance, repair or overhaul services for aircraft, aircraft engines and aircraft components or parts as taxable under the Union Territory GST Table at the specified UTGST rate; item (ii) is amended to include a cross-reference to (ia). The amendment is effective from the commencement date provided in the notification and amends Notification No. 11/2017-Union Territory Tax (Rate).

Place of Supply rule for aircraft maintenance services designates recipient's location as taxable site, ensuring uniform IGST application.
The amendment designates the place of supply for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts, when supplied to a person for use in the course or furtherance of business, as the location of the recipient of the service, to prevent double taxation or non taxation and to ensure uniform application of rules.

GST rate amendment: insertion and omission of tariff entries reshapes tax schedules, effective from April first.
Amendment to the Central GST rate notification revises specified entries across Schedules I, II and III of Notification No.1/2017 by omitting certain serial entries, inserting a new tariff entry in Schedule II described as "All goods", and substituting the description of an existing entry in Schedule III with "All goods", thereby modifying the allocation of goods between rate categories; the changes take effect on the first day of April, 2020.

IGST rate amendment revises tariff schedules by omitting, inserting and substituting entries, altering tax classification of listed goods.
Amendment to the IGST rate notification revises specified tariff entries across Schedules I, II and III by omitting, inserting and substituting listed serial numbers and headings-including replacing certain entries with "All goods"-thereby changing the classification and tax treatment of those goods and prescribing an operative commencement date.

Union Territory GST rate changes alter schedule entries and insert a new tariff entry, effective from the notified date.
Amendment to the Union Territory GST rate notification omits specified serials from the 2.5% schedule, inserts a new 6% entry for tariff heading 3605 00 10 described as "All goods", omits certain 6% serials, and in the 9% schedule deletes one serial and substitutes "All goods" for another; the changes take effect on the 1st day of April, altering rate classifications under the notification.

GSTR-3B filing deadlines adjusted: staggered electronic return dates and ledger-based tax payment mandated for specified taxpayers.
Specification of due dates for furnishing returns in FORM GSTR-3B for April 2020 to September 2020: returns to be filed electronically through the common portal on or before the twentieth day of the succeeding month, with staggered later deadlines for taxpayers below the specified turnover threshold depending on their State/Union territory. Taxpayers must discharge tax liabilities by debiting the electronic cash or electronic credit ledger and discharge interest, penalty, fees or other amounts by debiting the electronic cash ledger by the last date for filing.

GSTR-1 due date extension: outward-supply monthly returns now due on the eleventh day of the following month.
The Commissioner, on Council recommendations and under statutory powers, extends the due date for furnishing details of outward supplies in Form GSTR-1 by registered persons exceeding the aggregate turnover threshold to the eleventh day of the month succeeding each relevant month; the corresponding time limit for furnishing recipient-facing returns is to be notified subsequently in the Official Gazette.

GSTR-1 filing timeline updated: specified small taxpayers to furnish quarterly returns by revised July and October deadlines.
Prescribes a special quarterly filing schedule for registered persons below a specified aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1, setting revised time limits for the quarters April-June and July-September and stating that the time limit for furnishing returns under sub section (2) of section 38 for April to September will be notified subsequently in the Official Gazette.

GST return filing extension for July-September allows Jammu and Kashmir businesses to file GSTR-3B by revised deadline.
Extends the deadline for furnishing FORM GSTR-3B for July-September 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir: such returns must be furnished electronically through the common portal on or before 24th March 2020; the amendment substitutes the fourth proviso of the principal notification and is deemed to have come into force from 20th December 2019.

Extension of GSTR-3B filing deadline for Jammu and Kashmir and Ladakh taxpayers to a common-portal date.
The notification amends a prior central tax notification to require electronic furnishing of FORM GSTR-3B through the common portal by 24th March 2020 for: (a) October 2019 returns where the principal place of business was in the erstwhile State of Jammu and Kashmir; and (b) November 2019 to February 2020 returns for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh. The change is made under section 168 read with sub-rule (5) of rule 61 and is deemed effective from 20th December 2019.

Extension of GSTR-1 filing deadline for registered persons in erstwhile Jammu and Kashmir to 24 March 2020.
Extension of the due date for furnishing FORM GSTR-1 applies to registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, requiring them to furnish details of outward supplies for the quarter July-September 2019 in FORM GSTR-1 by the extended date specified in the notification; the amendment substitutes the first proviso of Notification No. 27/2019 and is issued under section 148 of the CGST Act, deemed effective from 30th November, 2019.

Extension of GSTR-1 filing deadline for registered persons in erstwhile Jammu and Kashmir until March 24, 2020.
Time to furnish FORM GSTR-1 is extended for registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, within the specified class having aggregate turnover above the prescribed threshold, for the months July 2019 to September 2019, permitting submission of outward-supply details in FORM GSTR-1 until 24th March 2020.

Extension of GSTR-1 filing deadline for specified registered persons, permitting postponed submission until the notified date.
The time limit for furnishing details of outward supplies in FORM GSTR-1 has been extended: for registered persons with principal place of business in the erstwhile State of Jammu and Kashmir, the October 2019 return is extended to 24th March 2020; and for registered persons in the Union territories of Jammu and Kashmir and Ladakh, the November 2019 to February 2020 returns are extended to 24th March 2020. The amendment is effective from 20th December 2019.

GSTR-1 filing deadline extended for specified Union territories, allowing returns for Oct-Dec quarter until March 24, 2020.
Extension of the due date for furnishing FORM GSTR-1 is provided for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, the Union territory of Jammu and Kashmir, or the Union territory of Ladakh, requiring them to furnish details of outward supplies for the quarter October-December, 2019 in FORM GSTR-1 under the CGST Rules until 24th March, 2020; the notification is deemed to come into force from 31st January, 2020.

GSTR-7 filing extension for taxpayers in Jammu and Kashmir and Ladakh allows late electronic submission for specified prior months.
Extension is provided for furnishing returns in FORM GSTR-7 by persons required to deduct tax at source whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territories of Jammu and Kashmir and Ladakh; such returns for the specified months shall be furnished electronically through the common portal by the extended date set out in the notification, which is deemed to have come into force from the twentieth day of December, 2019.

Aadhaar authentication requirement for non-individual representatives; compliance determines GST registration eligibility under prescribed rules.
Notification prescribes that specified non-individual persons-authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family-must undergo Aadhaar authentication of their Aadhaar number to be eligible for GST registration, and where Aadhaar is not assigned they shall be offered alternate and viable means of identification as specified in the applicable CGST rules.