Electronic verification allowed for company GSTR-3B returns and SMS-based Nil return filing enabled with OTP.
The amendment permits companies to furnish FORM GSTR-3B returns verified through an Electronic Verification Code (EVC) and inserts rule 67A allowing Nil FORM GSTR-3B returns to be furnished and verified via SMS using the registered mobile number with One Time Password (OTP) verification; Nil return is defined as a return with no entries in any tables of FORM GSTR-3B.

Distinct person registration requires new GST registrations upon IRP or RP appointment, with an extended deadline.
The amendment treats the class of persons associated with a corporate debtor as a distinct person from the date of appointment of the IRP/RP and requires them to obtain new GST registrations in each State or Union territory where the corporate debtor was previously registered, within thirty days of appointment or by 30th June, 2020, whichever is later. It excludes corporate debtors who have already furnished the required outward supply statements and returns for all tax periods prior to the IRP/RP appointment.

Extension of annual GST return deadline: due date for FY2018-19 GSTR 9/9C filing moved to 30 September 2020.
The time limit to furnish FORM GSTR-9/9C for FY 2018-2019 electronically through the common portal is extended until 30 September 2020; the Commissioner, on the Council's recommendation, issues this extension under the statutory provision for annual returns and the corresponding filing rule, and the notification supersedes the earlier 31 March 2020 State Tax notification except for actions completed before supersession.

New registration requirement: corporate debtor's distinct person on IRP/RP appointment must obtain fresh registrations in prior states.
The amendment excludes corporate debtors who have furnished all statements under section 37 and returns under section 39 prior to IRP/RP appointment. It treats the specified class as a distinct person from the date of IRP/RP appointment and requires them to obtain a new registration in each State or Union territory where the corporate debtor was earlier registered, within thirty days of appointment or by the later prescribed calendar cutoff.

Nil return SMS filing for GSTR-3B now allowed with OTP verification and EVC option for company registrants.
Registered persons that are companies may furnish FORM GSTR-3B returns verified through an Electronic Verification Code (EVC) during the specified transitional period. Separately, Nil returns may be furnished via short messaging service from the registered mobile number and verified by a mobile-based One Time Password (OTP); a Nil return is defined as a return with no entries in any tables of FORM GSTR-3B.

Retroactive commencement of GST rule 87(13) and FORM GST PMT-09 declared operative from appointed date under GST rules.
A state notification, issued under delegated statutory powers, appoints an earlier effective date for implementation of rule 87(13) and FORM GST PMT-09, thereby making those procedural provisions and the prescribed form operative from the appointed date for state GST administration.

Notification under section 80G: Shri Ram Janmabhoomi Teerth Kshetra designated historic place and place of public worship.
The Central Government notified SHRI RAM JANMABHOOMI TEERTH KSHETRA to be a place of historic importance and a place of public worship for the purposes of the income-tax Act, effective from the financial year 2020-2021 relevant to the assessment year 2021-2022, identifying the entity by name and tax identity and invoking the statutory power to designate institutions and places under the Act.

Corporate debtor registration under insolvency: distinct-person GST registration required upon appointment of insolvency professional, with transitional deadlines.
Amendment treats the corporate debtor's business under an appointed IRP/RP as a distinct person for GST and requires that this distinct person obtain a new registration in every State or Union territory where the corporate debtor was previously registered, within the transitional deadline from the date of appointment; corporate debtors who have filed the required periodic statements and returns for all tax periods prior to appointment are excluded from this requirement.

Return verification by EVC and SMS enabled for specified GST GSTR-3B filers, simplifying filing and verification procedures.
Odisha permits companies to furnish the return under section 39 in FORM GSTR-3B verified through an Electronic Verification Code (EVC). It also allows furnishing of a Nil return in FORM GSTR-3B via short messaging service using the registered mobile number, verified by a mobile-number based One Time Password, and defines Nil return as having no entries in any tables of FORM GSTR-3B.

Extension of GST compliance deadlines during the pandemic, with concurrent limited extension of e-way bill validity.
Time limits for completion or compliance of actions under the Haryana GST Act and the Integrated GST Act that fall between 20 March 2020 and 29 June 2020 are extended to 30 June 2020. The extension covers proceedings, orders, notices, approvals and the filing of appeals, replies, applications, reports, documents, returns and statements, subject to specified exclusions. E-way bills whose validity expires during 20 March 2020 to 15 April 2020 are deemed extended until 30 April 2020. The notification is effective from 20 March 2020.

E-way bill validity extension secures continued validity until end of May for affected bills generated before late March.
Where an e-way bill generated under rule 138 on or before 24 March 2020 has validity expiring between 20 March 2020 and 15 April 2020, that e-way bill's validity is deemed extended until 31 May 2020 by insertion of a proviso into the earlier notification's clause (ii).

Corporate insolvency registration requirement: IRP/RP must obtain new GST registration upon appointment, with a later statutory deadline.
The amendment excludes corporate debtors that have filed all section 37 statements and section 39 returns for periods prior to IRP/RP appointment from the specified class. From the date of appointment, the IRP/RP is treated as a distinct person of the corporate debtor and must obtain a new GST registration in the State where the corporate debtor was previously registered, within thirty days of appointment or by a later statutory cut-off.

Electronic verification for GSTR-3B permits companies to file via EVC and enables SMS OTP filing for nil returns.
Registered companies may, for the period specified, furnish FORM GSTR-3B under section 39 verified by Electronic Verification Code (EVC). A new rule allows a registered person required to file a Nil return in FORM GSTR-3B to furnish that return via short messaging service using the registered mobile number and verify it through a mobile number-based One Time Password (OTP); Nil return is defined as a return with no entries in any Tables of FORM GSTR-3B.

E way bill validity extension: bills generated before March 24 and expiring March 24-April 15 extended to May 31.
Where an e-way bill generated under rule 138 on or before the 24th day of March, 2020 whose period of validity expires between the 24th day of March, 2020 and the 15th day of April, 2020, the validity of such e-way bill shall be deemed extended till the 31st day of May, 2020.

Distinct person status for corporate debtor triggers new GST registration obligations across prior registration States after IRP/RP appointment.
From the date of appointment of the IRP/RP, the designated class of persons is to be treated as a distinct person from the corporate debtor for GST purposes and must obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within thirty days of appointment of the IRP/RP or by a specified later cutoff. A proviso excludes corporate debtors who had furnished all statements under section 37 and returns under section 39 prior to the appointment from this class.

Aadhaar authentication for GST registration triggers physical verification if unauthenticated; refund recrediting and export proceeds recovery mechanisms follow.
Applicants for GST registration must undergo Aadhaar authentication from April 1, 2020; failure (except exempted categories) triggers mandatory physical verification of the principal place of business in the presence of the applicant, reportable in FORM GST REG-30. Capital goods useful life is fixed at five years for credit purposes and input tax on specified capital goods is credited to the electronic credit ledger with transitional adjustments where classification changes. Refund procedures are amended to allow recredit to the electronic credit ledger via FORM GST PMT-03 and recovery of refunds where export proceeds are not realised under FEMA, subject to RBI exceptions.

GST filing deadline extension: CMP-08 and GSTR-4 submission timelines extended for eligible Bihar taxpayers to July.
The notification amends the earlier Bihar SGST notification by inserting provisos that require covered persons to furnish a statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020, by 7th July 2020, and to furnish the annual return in FORM GSTR-4 for the financial year ending 31st March, 2020, by 15th July 2020, under the powers of section 148 of the Bihar GST Act.

Conditional waiver of late fee for delayed GSTR-3B filings if returns are filed by the specified class-wise deadlines.
Conditional waiver of late fee for delayed FORM GSTR-3B filings for specified February-April 2020 tax periods is granted for three aggregate turnover classes provided returns are furnished by the class-specific cutoff dates; the amendment inserts a proviso listing tax periods and filing deadlines and is effective retrospectively from 20 March 2020.

Late fee waiver for delayed GSTR-1 filing allows registrants to avoid fees by filing within extended deadline.
The notification amends Bihar SGST rules to waive the late fee for failure to furnish outward supplies in FORM GSTR-1 for March, April, May 2020 and the quarter ending 31st March, 2020, provided the registered person files the FORM GSTR-1 on or before 30th June, 2020.

Reduced interest relief for late GST returns: conditional nil interest if GSTR-3B filed by specified extended deadlines.
An amendment to Bihar SGST notification limits the rate of interest for registered persons required to furnish FORM GSTR-3B who miss the due date for specified months of February to April 2020 but file by prescribed extended dates; interest rates and nil-interest windows vary by class of taxpayer according to aggregate turnover in the preceding financial year. The relief is conditional on filing by the specified extended dates and is effective retrospectively from 20 March 2020.