Extension of statutory time limits for GST due to force majeure allows government to notify retrospective relief.
The Ordinance adds a provision empowering the State Government, on Council recommendation, to extend any GST Act time limit for actions impeded by force majeure, including authority to make such extensions retrospective from no earlier than the Act's commencement; force majeure is defined to include epidemics and other calamities.

Commencement of GST payment provisions: rule 87(13) and Form GST PMT-09 notified into force, effective from April.
The Government appoints 21 April 2020 as the date on which rule 87(13) and Form GST PMT-09 of the Goa GST (Fourth Amendment) Rules, 2019 shall come into force, pursuant to the powers under section 164 of the Goa Goods and Services Tax Act, 2017 read with clause (c) of rule 9 and rule 25; effected by departmental notification dated 12 May 2020.

Bilateral safeguard duty confirmed for refined palm oil imports from Malaysia under CECA; no extension beyond initial period.
Confirms the provisional bilateral safeguard duty raising customs duty by five percent on Refined Bleached Deodorized Palmolein and Refined Bleached Deodorized Palm Oil (tariff items 1511 90 10 and 1511 90 20) originating in Malaysia and imported under CECA, for a period of 180 days from 4 September 2019. The designated authority's investigation found critical circumstances and, noting changes in import policy and preferential duty structures including ASEAN FTA interactions, recommended confirmation of the provisional duty and no further extension; the Central Government confirmed the duty under section 25(1) of the Customs Act read with the Bilateral Safeguard Rules.

Distinct person status for corporate debtors under insolvency requires new GST registration in each earlier registered state.
The amendment excludes corporate debtors that have furnished all GST statements and returns prior to appointment of the IRP/RP. From the date of IRP/RP appointment the corporate debtor is treated as a distinct person and must obtain a new GST registration in each State or Union territory where it was previously registered within thirty days of appointment or by the later cutoff date specified in the notification.

Electronic verification for GSTR-3B: companies may file via EVC and Nil returns can be submitted via SMS OTP.
The amendment allows persons incorporated under the Companies Act to furnish FORM GSTR-3B under section 39 verified by electronic verification code for the specified limited period. It also inserts rule 67A authorising Nil returns under section 39 to be furnished electronically via short messaging service using the registered mobile number and to be verified by a mobile number based One Time Password, defining Nil return as a GSTR-3B with no entries in any tables.

GST reconciliation exemption for specified foreign airlines requires receipts and payments statement certified by Indian chartered accountants.
Specified foreign airline companies registered under the Companies (Registration of Foreign Companies) Rules are not required to furnish FORM GSTR-9C; instead each GSTIN must submit a statement of receipts and payments for the financial year relating to Indian business operations, duly authenticated by a practicing Chartered Accountant, firm, or LLP of practicing Chartered Accountants in India, by the due date in the year succeeding the financial year.

Extension of annual GST return filing deadline permits later electronic submission through the common portal.
The Commissioner extends the time for furnishing the annual return under section 44 read with rule 80 for financial year 2018-2019, by superseding Notification No. 5/2020-TNGST (24 March 2020) and prescribing an operative commencement date of 5 May 2020; the extension covers electronic filing through the common portal and follows the Council's recommendation.

GST compliance deadline extension covers pending filings, proceedings and e-way bill validity during the COVID-19 period.
Extension of time limits for compliance under the Uttar Pradesh Goods and Services Tax framework where the prescribed or notified period for completion of an action falls between 20 March 2020 and 29 June 2020, with such time limit extended up to 30 June 2020. The extension covers completion of proceedings, passing of orders, issue of notices, intimation, sanction or approval, and filing of appeals, replies, applications, reports, documents, returns, statements and other records. Separate treatment is also provided for e-way bills, with validity expiring between 20 March 2020 and 15 April 2020 extended to 30 April 2020.

GST return filing timelines extended for specified persons under the Uttar Pradesh composition tax compliance framework.
Extension of compliance timelines under the Uttar Pradesh Goods and Services Tax framework was made by amending the earlier notification issued under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment inserted additional provisos for specified persons, allowing filing of FORM GST CMP-08 for the quarter ending 31 March 2020 by 7 July 2020 and FORM GSTR-4 for the financial year ending 31 March 2020 by 15 July 2020.

Late fee waiver for delayed GSTR-1 filing granted for specified return periods if furnished by the deadline.
Late fee payable under section 47 of the Uttar Pradesh Goods and Services Tax Act, 2017 was waived for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 by the due date for the months of March 2020, April 2020 and May 2020, and for the quarter ending 31 March 2020, if the details were furnished on or before 30 June 2020.

Late fee waiver for delayed GSTR-3B returns granted with turnover-based filing deadlines and retrospective effect.
Late fee under section 47 was waived for specified classes of registered persons who failed to furnish FORM GSTR-3B by the due date, subject to filing the return within the extended dates prescribed for the relevant tax periods. The waiver applied to taxpayers in different aggregate turnover slabs for February, March and April 2020, and the amendment was deemed to have come into force with effect from 20 March 2020.

Delayed GSTR-3B return filing interest revised with graded relief for specified turnover classes and extended compliance dates.
Interest payable on delayed furnishing of return in FORM GSTR-3B is revised for specified registered persons and tax periods. For higher-turnover taxpayers, the rate is nil for the first 15 days from the due date and 9 per cent thereafter, while lower-turnover classes are granted nil interest if the return is furnished within the specified extended dates for February, March and April 2020. The amendment is stated to take effect from 20 March 2020.

GST return filing due dates revised for small taxpayers furnishing FORM GSTR-1 on a quarterly basis.
Registered persons with aggregate turnover up to 1.5 crore rupees are placed in a special class for furnishing outward supply details in FORM GSTR-1. For the quarter April, 2020 to June, 2020, the due date is 31 July 2020, and for July, 2020 to September, 2020, the due date is 31 October 2020. The time limit for furnishing details or return under section 38(2) for April, 2020 to September, 2020 is to be notified separately.

Aadhaar authentication for GST registration applies to specified persons, with alternate identification allowed where Aadhaar is unavailable.
Authentication of possession of Aadhaar number is required, for GST registration purposes, for the authorised signatory of all types, managing and authorised partners of a partnership firm, and the Karta of a Hindu undivided family. Where Aadhaar number has not been assigned, alternate and viable means of identification must be offered in the manner specified in the rules.

Aadhaar authentication for GST registration and alternate identification means apply where Aadhaar is unavailable.
Aadhaar authentication is required for an individual seeking GST registration under the Uttar Pradesh Goods and Services Tax framework, with registration eligibility linked to completion of the prescribed authentication process. Where Aadhaar number has not been assigned, alternate and viable means of identification must be offered in the manner prescribed by the rules. The notification is given retrospective effect from 1 April 2020.

Aadhaar authentication exemption covers specified GST registrants, including individuals, authorised signatories, partners, and HUF kartas.
Aadhaar authentication requirements under the Uttar Pradesh Goods and Services Tax Act, 2017 are made inapplicable to a person who is not a citizen of India and to any class of persons other than the specified categories. The exempted categories are individual, authorised signatory of all types, managing and authorised partner, and karta of a Hindu undivided family. The notification takes effect from 1 April 2020.

Aadhaar authentication and refund recovery rules reshape GST registration, capital goods credit, audit filing, and export refund compliance.
The rules introduce Aadhaar authentication as a condition for registration, provide for physical verification of business premises where authentication is not completed, and require upload of the verification report and documents on the common portal. They also revise the treatment of input tax credit on capital goods, clarify useful life as five years, and amend audit and refund provisions, including re-credit of certain tax amounts, revised turnover computation for zero-rated supplies, and recovery of export-related refunds where sale proceeds are not realised within the permitted period.

Commencement of GST amendment rules sets operative date for specified Fourth Amendment provisions under state GST.
The government, exercising its statutory power under the GST framework, notifies that provisions introduced by the Fourth Amendment Rules and the referenced GST payment form shall be brought into force from an appointed commencement date, making the amended rule provisions and the payment form operational from that date.

Electronic filing and verification requirements now mandate soft copy submission and pen drive storage for appellate pleadings and documents.
Amendments mandate that every Memorandum of Appeal or Cross Objection set out facts and grounds in distinct numbered heads, include valid mobile numbers and e-mail addresses, and be verified to state that the soft copy and documents filed are true copies or originals. All memoranda, cross objections, miscellaneous applications, stay applications and paper books must be accompanied by soft copies stored in two pen drives. The President may, by separate notification, permit hearings via an appropriate video conferencing platform.

Fee relief for regulated entities reduces SEBI filing and turnover fees during a temporary specified regulatory period.
Stock broker turnover fees across cash, equity derivatives, currency derivatives, interest rate derivatives and most commodity derivatives shall be payable at 50% of the ordinarily applicable percentage for the concession period, inclusive of off-market transactions. Issue filing fees and buy-back filing fees are temporarily restructured by slab with reduced flat charges, lower percentage rates, and correspondingly reduced late-filing fees for filings within one year after expiry of the observation letter.