Force majeure extensions allow government to extend statutory GST time limits, including retrospective effect, for compliance delays.
The Ordinance inserts section 168A into the Goa GST Act, empowering the Government, on Council recommendation, to extend by notification any time limit under the Act where actions cannot be completed due to force majeure, defined to include war, epidemic, flood, drought, fire, cyclone, earthquake or other calamities; the power includes making such notifications retrospective from the date of commencement of the Act.

GST rules commencement notification fixes the effective date for the Uttar Pradesh amendment rules.
The Uttar Pradesh Goods and Services Tax (Thirtieth Amendment) Rules, 2019 are brought into force from 21 April 2020. The notification is issued under section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017, read with clause (c) of rule 9 and rule 25 of the amendment rules. It functions as a commencement notification fixing the effective date for the stated provisions.

Tariff value fixation sets import valuation for specified edible oils, brass scrap, gold, silver and agricultural commodities.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, 1962, substitutes new TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) to fix US dollar tariff values: TABLE-1 fixes per metric tonne values for edible oils, brass scrap and poppy seeds; TABLE-2 fixes unit values for specified forms of gold and silver with defined inclusions and exclusions; and TABLE-3 fixes a per metric tonne value for areca nuts.

New registration requirement: insolvency professionals treated as distinct person must obtain fresh GST registrations in relevant States.
The amendment excludes corporate debtors who have furnished all GST statements and returns prior to appointment of the insolvency resolution professional from the class covered, and requires the insolvency resolution professional or resolution professional to be treated as a distinct person of the corporate debtor and to obtain a new GST registration in each State or Union territory where the corporate debtor was registered earlier within thirty days of appointment or by the specified extended date.

Electronic verification options for GSTR-3B allow EVC for companies and SMS-based OTP filing for nil returns.
Registered persons incorporated under the Companies Act may, for the specified period, furnish and verify FORM GSTR-3B under section 39 using an Electronic Verification Code (EVC). Additionally, rule 67A permits submission of Nil returns in FORM GSTR-3B via short messaging service from the registered mobile number, verified by a registered mobile number-based One Time Password (OTP), with Nil returns defined as those having no entries in any tables of the form.

Commencement of GST payment rule brings specified payment provision and Form PMT-09 into force from appointed date.
The Governor, under powers conferred by the Bihar Goods and Services Tax Act and the Fourth Amendment Rules, appoints an effective date for bringing Rule 87(13) and Form GST PMT-09 into force, thereby activating the amended GST payment provision and its prescribed form within the Bihar GST regulatory framework.

Extension of annual GST return filing deadline: GSTR 9/9C for the 2018-19 year now extended to 30 September.
The Chief Commissioner, exercising powers under the Andhra Pradesh GST Act and Rules and on the GST Council's recommendation, extends the time limit for electronic furnishing of FORM GSTR 9/9C for the financial year 2018-19 through the common portal until 30th September, 2020, and supersedes the earlier proceeding dated 27 March 2020 except as to prior acts.

Validity extension of Export Performance Certificates allows import of unutilised entitlement until 30 September 2020.
The notification extends the validity of Export Performance Certificates issued for financial year 2019-20, which expired on 31st March, 2020, up to 30th September, 2020, solely to allow import of the unutilised value and quantity of goods or items specified in those certificates by inserting provisos into specified conditions of the ANNEXURE to Notification No. 50/2017-Customs.

Time-limit substitution in Sabka Vishwas Scheme converts relative filing periods into fixed calendar deadlines for dispute filings.
The Sabka Vishwas (Legacy Dispute Resolution) Scheme (Amendment) Rules, 2020 convert several relative time periods in rules 6 and 7 of the principal rules into fixed calendar cut-off dates, replacing running limitation periods for submissions and actions with specified deadlines, and come into force on publication in the Official Gazette.

GST registration rule: where IRP/RP appointed, corporate debtor's distinct person must obtain new registrations in prior jurisdictions.
Treats the persons represented by the IRP/RP as a distinct person for GST purposes from appointment, excluding corporate debtors who filed all outward supply statements and returns for tax periods prior to appointment; requires the distinct person to obtain new GST registrations in each State or Union territory where the corporate debtor was previously registered within the prescribed timeline or by the later statutory cutoff.

Return verification options expanded: companies may use EVC and nil returns may be filed via SMS OTP under GST rules.
Companies registered under the Companies Act are allowed to furnish FORM GSTR-3B returns verified by Electronic Verification Code (EVC), and a new provision permits Nil returns in FORM GSTR-3B to be furnished via short messaging service on the registered mobile number and verified by a mobile number-based One Time Password (OTP); Nil return is defined as having no entries in any tables of FORM GSTR-3B.

Assessment and reassessment time limit extended for COVID-19 disruption under value added tax law.
Extension of the time limit for completion of assessment and reassessment proceedings under section 29 of the Uttar Pradesh Value Added Tax Act, 2008 was made on account of COVID-19 circumstances. The earlier notification dated 27 March 2020 was superseded, and the time limit for all categories of proceedings whose last date for disposal had expired on 31 March 2020 was extended up to 31 October 2020. The notification was deemed to have come into force from 27 March 2020.

Distinct person registration: IRP/RP must obtain new state registrations for corporate debtor, subject to return filing carve out.
The amendment excludes corporate debtors that have furnished statements under section 37 and returns under section 39 for all tax periods prior to IRP/RP appointment. It provides that, from the date of appointment of the IRP/RP (operative from 21 March 2020), the IRP/RP is a distinct person of the corporate debtor and must obtain a new registration in each State or Union territory where the corporate debtor was earlier registered, within thirty days of appointment or by 30th June 2020, whichever is later.

GSTR-3B verification options enable EVC filing and SMS-OTP verification for nil returns under amended rules.
The amendment permits companies to furnish FORM GSTR-3B under section 39 verified by Electronic Verification Code (EVC) for a specified period, and inserts rule 67A to allow Nil returns in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile number based One Time Password (OTP); Nil return is defined as no entry in all Tables of FORM GSTR-3B.

Extension of compliance deadlines grants broad GST procedural relief while preserving specified exclusions and time limits.
Extension of time for compliance under the Goods and Services Tax framework is provided for actions whose deadlines fall between 20 March 2020 and 29 June 2020, by treating such time limits as extended until 30 June 2020. The extension covers completion of proceedings, issuance of orders, notices and approvals, and the filing or furnishing of appeals, replies, applications, reports, documents, returns or statements; certain specified statutory provisions and the rules made thereunder are excluded from this relief.

Extension of annual return deadline: GSTR-9/9C filing for FY2018-19 extended until 30 September 2020 by notification.
The Commissioner, under section 44(1) of the West Bengal GST Act read with rule 80 of the West Bengal GST Rules, has extended the time limit for electronic furnishing of the annual return (FORM GSTR 9/9C) for FY 2018 19 through the common portal until 30 September 2020, superseding Notification No. 03/2020-C.T./GST in respect of this extension. The notification is effective from 5 May 2020.

Import policy exemption for silver permits Advance Authorisation and direct foreign-buyer supply to exporters under FTP.
Amendment creates limited exemptions to the restriction that silver imports be allowed only through agencies nominated by RBI and DGFT: imports under Advance Authorisation and direct supply by foreign buyers to exporters against export orders are exempted, while other import controls and the nominated agency requirement remain applicable for silver forms listed under Chapter 71.

GST rate schedule amendment: reclassification and substitution of schedule entries altering goods coverage under state GST.
The notification amends the State GST rate schedules by omitting a specified entry from the 2.5% schedule, deleting two entries and inserting a tariff description under heading 3605 00 10 as "All goods" in the 6% schedule, and omitting and substituting entries in the 9% schedule so that one entry is replaced with "All goods." The amendment is made under the Himachal Pradesh GST Act and takes effect from the 1st day of April, 2020.

Taxation of aircraft maintenance services: amendment classifies and integrates these services into the state GST rate structure.
Inserts a new taxable entry classifying maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts as a distinct item (ia) in the Table against serial number 25, and amends item (ii) to cross refer to the new item (ia), thereby integrating these services into the State GST rate structure; the amendment is made effective from the commencement date specified in the notification and is issued under the Himachal Pradesh Goods and Services Tax Act, 2017.

Special Economic Zone designation enables FTWZ status and Approval Committee formation, and deems the area an Inland Container Depot.
Notification designates 40.945 hectares in Nandiambakkam as a Free Trade Warehousing Zone approved for development by M/s. NDR Infrastructure Private Limited under the Special Economic Zones Act, 2005; constitutes an Approval Committee with specified ex officio members and a developer representative; and declares the Zone deemed to be an Inland Container Depot for Customs Act purposes effective 12th May, 2020.