Conditional GST interest relief for delayed GSTR-3B filings extends nil-interest windows with specified extended filing deadlines.
Conditional interest relief for late GSTR-3B filings for February-April 2020 creates turnover-based classes and prescribes nil-interest windows or specified interest where returns are furnished by specified extended dates; the amendment is effective retrospectively from 20 March 2020 and applies only when the class, tax period and corresponding filing condition in the Table are met.

GST return deadline extension for GSTR-3B: staggered electronic filing dates based on turnover and principal place of business.
Amends Notification No. 29/2020 to prescribe staggered electronic filing deadlines for GSTR-3B for May 2020: taxpayers above a specified aggregate turnover must furnish GSTR-3B through the common portal by an earlier deadline, while taxpayers up to that turnover are divided into two groups by principal place of business and assigned two later electronic filing deadlines respectively; amendment relies on section 168 of the CGST Act and sub-rule (5) of rule 61 of the CGST Rules.

Extension of Time Limits for GST compliances; specified filings and proceedings deferred, with particular exclusions and separate e-way bill relief.
Time limits for completion or compliance under the Central, Integrated and Union Territory GST Acts that fell during the disruption period are extended to a later specified date for actions by authorities and persons, covering proceedings, orders, notices and filing of appeals, returns and other records; however, the extension excludes certain specified compliance categories and rules, and e-way bill provisions are separately addressed with deemed extensions of validity for affected e-way bills.

Extension of due dates for CMP-08 and GSTR-4 filings granted, allowing delayed compliance for March-period returns.
The notification amends Notification No. 21/2019 by inserting provisos that extend deadlines: furnishing the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020, is allowed until 7th July, 2020; and furnishing FORM GSTR-4 for the financial year ending 31st March, 2020, is allowed until 15th July, 2020.

Late fee waiver for GSTR-1 returns if outward-supplies details for specified periods are filed by end of June.
The notification waives the late fee payable under the Act for registered persons who fail to furnish FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March 2020, provided they furnish the required details in FORM GSTR-1 on or before 30th June 2020. The waiver applies solely to late fee liability for those specified periods and is effected by an inserted proviso to the principal notification.

Late fee waiver for GSTR-3B returns extended with staggered filing deadlines for different turnover classes.
Amendment grants a late fee waiver for delayed furnishing of GSTR-3B returns for specified tax periods, conditional on filing by specified cut-off dates. The waiver applies to registered persons classified by aggregate turnover with distinct filing deadlines for each turnover band and tax period as set out in the inserted Table.

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.

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.

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).

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.