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.

Composition scheme intimation requirement: opt-in must be electronically filed and ITC statement furnished, with cumulative input adjustments.
Registered persons opting for the composition scheme must electronically file an intimation in FORM GST CMP-02, verified electronically or via a Facilitation Centre, and furnish FORM GST ITC-03 as required by rule 44(4). A cumulative input tax credit condition applies for the specified months in early-to-mid 2020, and the subsequent FORM GSTR-3B return must incorporate cumulative adjustments of input tax credit for those months as prescribed by the proviso to rule 36(4).

Return Filing Deadlines: staggered due dates for FORM GSTR-3B with ledger-based tax payment obligations specified.
Specifies staggered due dates for furnishing FORM GSTR-3B electronically for April-September 2020, with a general due date on the twentieth day of the succeeding month and extended deadlines for taxpayers below a specified turnover threshold allocated by State/Union territory groups; provides additional specific extensions for May 2020. Requires discharge of tax and other liabilities shown in FORM GSTR-3B by debiting the electronic cash ledger or electronic credit ledger, and payment of interest, penalty, fees or other amounts from the electronic cash ledger by the applicable return due date.

Due date for GSTR-1 extended to the month following deadline for registered persons with higher turnover.
For registered persons whose aggregate turnover exceeds the statutory threshold in the preceding or current financial year, the due date to furnish details of outward supplies in FORM GSTR-1 for each month from April 2020 to September 2020 is extended to the eleventh day of the month following the relevant month; the deadline for related return filings will be notified subsequently in the Official Gazette.

Turnover-based GSTR-1 filing: special quarterly procedure set with specific submission deadlines and further notification to follow.
Prescribes a special procedure requiring registered persons below the notified turnover threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis under the Bihar GST Rules, with specific deadlines for the quarters April-June and July-September and a subsequent Gazette notification to specify time limits for monthly returns for April-September.

Aadhaar authentication requirement extended to specified non-individuals for GST registration, with alternate ID options provided.
The notification requires Aadhaar authentication of possession for authorised signatories, managing and authorised partners of partnership firms, and the karta of Hindu undivided families as specified in the Bihar GST Rules to be eligible for GST registration, and provides that persons without Aadhaar shall be offered alternate viable means of identification under the prescribed rule.

Aadhaar authentication requirement for GST registration, with alternate identification provided where Aadhaar is unavailable.
Notification prescribes that individuals must undergo Aadhaar authentication as specified in rule 8 of the Bihar Goods and Services Tax Rules to be eligible for registration, and where an Aadhaar number is not assigned the individual shall be offered alternate and viable means of identification as specified in rule 9; the notification fixes the commencement date as the first day of April, 2020.

Aadhaar authentication exemptions: specified classes including non-citizens and listed representatives exempted under GST regime.
Specifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 shall not apply to persons who are not citizens of India or to classes other than the following: Individual; authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family, with the notification taking effect from 1st day of April, 2020.

Dynamic QR code requirement for specified high turnover registered persons' B2C invoices; digital display cross reference also qualifies for compliance.
Invoices issued to unregistered persons (B2C invoices) by registered persons exceeding a prescribed aggregate turnover must include a Dynamic QR code; if the Dynamic QR code is made available via digital display and the invoice cross references payment through that QR code, the invoice is deemed to contain a QR code. The notification supersedes an earlier notice and fixes the measure's commencement as 1 October 2020.

Invoice Preparation Requirement: suppliers above turnover threshold must issue prescribed invoices for supplies made to registered persons.
The Governor designates registered suppliers whose aggregate turnover exceeds the notified threshold as required to prepare invoices and other prescribed documents for supplies to registered persons, excluding certain categories of registered persons specified by the rules; this notification supersedes the December 2019 notification insofar as it is inconsistent and takes effect from 1 October 2020.

Furnishing GSTR-3B instead of CMP-08 removes obligation to file GSTR-1 or CMP-08 for that financial year.
Taxpayers who furnished a return in FORM GSTR-3B instead of the statement of payment in FORM GST CMP-08 for the tax periods in the financial year are not required to furnish the statement of outward supplies in FORM GSTR-1 or the statement of payment in FORM GST CMP-08 for all tax periods in that financial year.

Special GST procedure for corporate debtors: new registration and input tax credit continuity during insolvency process.
Notification requires IRP/RP-managed corporate debtors to be treated as a distinct person and obtain new GST registrations within thirty days of appointment. The IRP/RP must file a first return for the period from liability to registration; may claim input tax credit in that return on supplies received since appointment but invoiced to the erstwhile GSTIN, subject to Chapter V conditions and specified exclusions. Suppliers may also avail input tax credit on invoices bearing the erstwhile GSTIN for the specified period. Cash ledger deposits made under the existing registration during this interval are available for refund to the erstwhile registration.

Exemption from reconciliation requirement: foreign airlines exempted from filing reconciliation statement, subject to certified annual receipts and payments submission.
Notification exempts certain foreign airline companies from furnishing a reconciliation statement in Form GSTR-9C under Bihar GST; instead, each GSTIN must submit an annual receipts and payments statement for Indian operations, authenticated by a practicing Chartered Accountant or an accounting firm/LLP in India, by the due date in the year following the financial year.

Extension of Annual Return deadline: filing for the prior financial year allowed until late September under Puducherry GST.
The Commissioner of State Tax, under the Puducherry GST framework and on Council recommendation, extends the time limit for furnishing the annual return for the 2018-2019 financial year to a new final date, requires filing electronically through the common portal, and supersedes the earlier April 2020 notification while preserving prior actions or omissions.

GSTR-3B deadline extension for May 2020 returns: higher-turnover taxpayers granted earlier filing date than lower-turnover taxpayers via common portal.
The Commissioner, under section 168 and rule 61, has inserted provisos prescribing differentiated electronic filing deadlines on the common portal for FORM GSTR-3B for May 2020: one earlier due date for taxpayers with aggregate turnover above the threshold and a later due date for taxpayers with aggregate turnover at or below the threshold.

Commencement of procedural GST rule and payment form appointed, bringing Form GST PMT-09 into force under state notification.
Appoints an April 2020 effective date for bringing a procedural rule and Form GST PMT-09 into force under the West Bengal Goods and Services Tax framework, invoking the state GST statute and delegated rulemaking provisions and referencing the prior amendment instrument and publication details for administrative effect.

Petrol and diesel tax rates revised under Uttar Pradesh VAT Schedule-IV with column-wise substitution from 7 May 2020.
Amendment to Schedule-IV of the Uttar Pradesh Value Added Tax Act, 2008 substitutes the entries at serial numbers 3 and 4(c) with effect from 7 May 2020. The revised schedule prescribes the point of tax for petrol and diesel oil as M or I and revises the applicable tax rates on a column-wise basis. Petrol is made taxable at 26.80% or Rs. 18.74 per litre, whichever is greater. Diesel oil, as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, in cases other than those covered by serial numbers 4(a) and 4(b), is made taxable at 17.48% or Rs. 10.41 per litre, whichever is greater.

Exchange rate determination for customs: prescribed import and export conversion rates set for listed foreign currencies.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, determines conversion rates for specified foreign currencies into Indian rupees for imported and exported goods, superseding the prior notification while preserving prior actions. Two schedules set distinct import and export conversion rates-Schedule I for per unit currency rates and Schedule II for rates per 100 units-effective from 7th May, 2020 for customs valuation and related application.

Mutual agreement procedure invoked: residents can seek treaty based resolution of cross border tax disputes with defined acceptance and implementation steps.
Rule 44G establishes a MAP process whereby a resident may apply in Form No. 34F to the Competent Authority in India or the Competent Authority may act on references from treaty partners; the Competent Authority may call records, seek documents and discussions to resolve disputes and shall endeavour to reach a resolution within an average of twenty four months. Resolutions are communicated to the assessee who has thirty days to accept with proof of appeal withdrawal; on acceptance the Competent Authority forwards the resolution to senior officials and the Assessing Officer, who must give effect by written order within one month, notify tax payable, and the assessee must pay and submit proof, following which appeals are withdrawn and tax, interest or penalty adjusted in accordance with the resolution.

Export prohibition on alcohol based hand sanitizers restricts their international shipment; other goods under same HS codes remain exportable.
Export of Alcohol Based Hand Sanitizers is prohibited when classified under any ITC HS Code, including ex3004, ex3401, ex3402 and 380894; other items under those HS codes remain freely exportable, amending Notification No. 53 dated 24.03.2020 to confine the restriction to alcohol-based hand sanitizers.