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.

Interest relief for late GST returns: temporary nil-interest windows for specified taxpayers, followed by standard interest thereafter.
Amends the Union Territory GST proviso to prescribe nil interest for limited windows and a subsequent fixed interest rate for registered persons who fail to furnish FORM GSTR-3B and pay tax by the due date for tax periods February 2020 to July 2020. Relief is allocated by classifying taxpayers by aggregate turnover and by groups of states and union territories, with specific nil-interest cutoff dates per month and group, after which the stated interest rate applies for the remainder of the transitional period.

Electronic verification for company taxpayers: EVC allowed for GSTR-3B and GSTR-1 filings during the temporary period.
The amendment permits companies registered under the Companies Act, 2013 to verify specified GST filings through electronic verification code (EVC): FORM GSTR-3B may be furnished with EVC for the period 21 April 2020 to 30 September 2020, and FORM GSTR-1 details of outward supplies may be furnished with EVC for the period 27 May 2020 to 30 September 2020, by substitution of provisos to rule 26(1) of the Central Goods and Services Tax Rules, 2017.

E-way bill validity extended until end of June for bills generated before lockdown whose validity expired after mid March.
Where an e-way bill generated on or before 24 March 2020 had its validity expire on or after 20 March 2020, the proviso to the principal notification is substituted to deem the validity of such e-way bills extended until 30 June 2020; the amendment takes effect from 31 May 2020 and amends the earlier Notification No.35/2020-Central Tax as previously amended.

Extension of refund-order timeline under Section 54(7) allows later issuance following pandemic-period rejection notices and responses.
For cases where a notice for rejection of a refund claim has been issued and the time limit to pass an order under Section 54(7) would fall between 20 March 2020 and 30 August 2020, the period for issuance of that order is extended to fifteen days after receipt of the registered person's reply to the notice or to 31 August 2020, whichever is later; the notification takes effect from 20 March 2020.

Deadline extension for the applicable GST notification, substituting 31st May with 31st July 2020 as operative date.
Amendment to Notification No. 10/2020 Central Tax replaces "31st day of May, 2020" in the first paragraph with "31st day of July, 2020" under the authority of the Central Goods and Services Tax Act, and states that the amendment shall come into force with effect from the 31st day of May, 2020.

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.

Commencement of section 128 of the Finance Act 2020 appointed for 18 May 2020 under delegated power.
The Central Government, exercising the power conferred by sub section (2) of section 1 of the Finance Act, 2020, appointed 18 May 2020 as the date on which the provisions of section 128 of the Finance Act, 2020 shall come into force by a Central Tax notification issued through the Department of Revenue under the Central Board of Indirect Taxes and Customs.

GSTR-3B filing deadline extended for Ladakh, permitting electronic submission of January-March 2020 returns by May.
Extension of filing timelines for FORM GSTR-3B permits registered persons in Jammu and Kashmir to file November 2019-February 2020 returns by 24th March 2020, and registered persons in Ladakh to file November-December 2019 returns by 24th March 2020 and January-March 2020 returns by 20th May 2020; the amendment is made under section 168 CGST Act and rule 61(5) and is deemed effective from 24th March 2020.

Extension of annual GST return filing deadline for FY 2018-19 under section 44 and rule 80.
Notification No. 41/2020 Central Tax extends the time limit for electronic furnishing of the annual return in FORM GSTR 9/9C for FY 2018 2019 through the common portal, issued under the Central GST Act read with the Rules, and supersedes the earlier notification of March 23, 2020 except as to things done or omitted before such supersession.

E-way bill validity extension: bills generated by 24 March with validity expiring 20 March-15 April deemed valid until 31 May.
Where an e-way bill was generated on or before 24 March 2020 and its period of validity expires during 20 March 2020 to 15 April 2020, the validity of such e-way bill shall be deemed extended until 31 May 2020.

New registration requirement: IRP/RP treated as distinct person for GST, must obtain fresh registration in prior jurisdictions within prescribed timeframe.
The amendment excludes corporate debtors who have furnished section 37 statements and section 39 returns for all tax periods prior to appointment. From appointment of the IRP/RP, the IRP/RP is treated as a distinct person of the corporate debtor and is liable to obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within the prescribed timeframe or by the extended deadline, whichever is later.

EVC verification for company GSTR-3B allowed; nil GST returns may be filed via SMS with OTP.
Companies may be allowed to furnish returns under section 39 in FORM GSTR-3B verified by Electronic Verification Code (EVC) for the stated relief period. A Nil return in FORM GSTR-3B may be furnished via Short Messaging Service (SMS) using the registered mobile number and verified by a mobile-number-based One Time Password (OTP); a Nil return is one with no entries in any tables of FORM GSTR-3B. The SMS rule's commencement is to be notified.

Commencement of CGST amendment provisions brings specified rule changes and the PMT 09 payment form into force.
Appointment of a commencement date gives effect to specified amendments under the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 by bringing the amended procedural provisions and the prescribed payment form into force; the Government exercises powers under the CGST statutory framework and the delegated amendment rules to designate the date from which those provisions shall be operative.

Reduced interest on delayed GST returns where GSTR-3B is filed by specified extended deadlines for eligible taxpayers.
Conditional reduction of interest for delayed IGST/GST payments where returns in FORM GSTR-3B for specified tax periods are furnished by extended dates. The amendment prescribes differentiated interest treatment by class of registered person based on aggregate turnover, specifying Nil interest for defined initial periods or where returns are filed on or before specified extended dates, and reduced interest thereafter. The amendment inserts provisos into the principal notification and is effective retrospectively from the stated commencement date.