Extension of annual return filing deadline for GSTR9/9C, due date for FY 2018-19 moved to September deadline.
The Commissioner has extended the time limit for electronic furnishing of FORM GSTR 9 and FORM GSTR 9C for the financial year 2018 19, under sub section (1) of section 44 read with rule 80, setting the new deadline as 30th September, 2020 and superseding Notification (04/2020) dated 24th March, 2020.

Textual corrigendum in Uttar Pradesh SGST notification replaces central with state and Uttar Pradesh in specified English clauses.
A corrigendum to the Uttar Pradesh SGST notification dated 28 May 2019 corrects the English text by substituting the word "state" for "central" in the first paragraph, and in multiple entries in the table under column (3) relating to conditions 2, 4, 6 and 7, as well as in paragraph 2. In one specified place, the word "Uttar Pradesh" is to be read in place of "central".

National Savings Monthly Income Account interest updated: 7.6% for deposits to 31 Mar 2020; 6.6% from 1 Apr 2020.
Substitutes paragraph 5(1) of the principal Scheme to set two interest rates by deposit date: deposits from 12 December 2019 to 31 March 2020 (inclusive) bear interest at 7.6% per annum; deposits on or after 1 April 2020 bear interest at 6.6% per annum. The Amendment Scheme is deemed to have come into force on 1 April 2020 under the enabling statutory power.

National Savings Certificates amended: revised maturity values, interest schedules and premature-closure payables with effective date 1 April 2020.
The Scheme amends maturity values, interest-accrual schedules and premature-closure payables for National Savings Certificates, establishing two regimes: one for certificates purchased 12 December 2019-31 March 2020 (maturity value Rs. 1,462.54 per Rs. 1,000) and another for certificates purchased on or after 1 April 2020 (maturity value Rs. 1,389.49 per Rs. 1,000). It prescribes rounding rules for fractions of a rupee and substitutes distinct five-year annual interest tables and premature-closure payment tables, with amounts proportionate for other denominations.

Kisan Vikas Patra maturity extended and premature-closure valuation tables revised; deposits still double on maturity.
Accounts opened between 12 December 2019 and 31 March 2020 mature in nine years and five months and accounts opened on or after 1 April 2020 mature in ten years and four months; deposits double on maturity and maturity proceeds may be repaid on application in Form 2. The amendment replaces the prior premature-closure table with two tables showing amounts payable per 1,000 rupees for the two opening-date cohorts, listing graduated payable amounts by fractional-year bands and 2,000 rupees on maturity.

E-way bill validity extension: bills expiring between March 20 and April 15 deemed valid until May 31.
The notification amends the prior 3 April 2020 notification by inserting a proviso deeming that any e-way bill generated under rule 138 on or before 24 March 2020, whose validity expires between 20 March 2020 and 15 April 2020, shall have its validity extended until 31 May 2020.

GST registration obligation: distinct person status for IRP/RP-appointed representatives, requiring new state registrations with prior-return exclusion.
The amendment excludes corporate debtors who have furnished all required GST statements and returns for periods prior to appointment of the Interim Resolution Professional or Resolution Professional. It provides that, from the date of appointment, the persons acting for the corporate debtor are to be treated as a distinct person and must obtain new GST registrations in each State or Union Territory where the corporate debtor was earlier registered within the prescribed timeline.

E-way bill validity extended, granting temporary compliance relief for affected consignments under amended GST notification.
The Meghalaya GST notification amends a prior State Tax notification to provide that where an e-way bill was generated on or before the stated generation cutoff and its period of validity expires within the stated expiry window, the validity of that e-way bill shall be deemed extended until the newly prescribed date, thereby granting temporary compliance relief for affected consignments under the GST transit documentation rules.

Electronic verification for company-registered taxpayers permitted for GSTR-3B; SMS-based filing and OTP verification allowed for nil returns.
Companies registered under the Companies Act may verify FORM GSTR-3B returns under section 39 using an Electronic Verification Code for the period specified; additionally, Nil returns in FORM GSTR-3B may be furnished by SMS from the registered mobile number and verified by a mobile-based One Time Password, with Nil returns defined as returns having no entries in any Tables of FORM GSTR-3B.

Extension of annual GST return due date for FY2018-19 to 30th September 2020, to be filed electronically via common portal.
The State government extends the time limit for furnishing the annual GST return and reconciliation statement for the financial year 2018-19 electronically through the common portal until 30th September 2020. The notification is issued under the powers conferred by the relevant provisions of the Meghalaya GST law and rules and expressly supersedes an earlier March 2020 notification except as to prior actions or omissions.

Registration requirement: corporate debtors under insolvency must obtain new GST registrations as distinct persons within the prescribed period.
The amendment excludes corporate debtors who furnished statements under section 37 and returns under section 39 for all tax periods prior to appointment of the IRP/RP, and requires that, from the date of IRP/RP appointment, the class of persons be treated as a distinct person and obtain new GST registration in each State or Union territory where the corporate debtor was registered, within thirty days of appointment or by the later notified date.

Reconciliation statement exemption for specified foreign airlines; require certified annual receipts and payments statement for each GSTIN.
Exempts specified foreign airline companies from furnishing the reconciliation statement in 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 in India or a firm or LLP of practicing Chartered Accountants in India, as the substituted compliance requirement.

GST return filing deadlines extended for registered persons in Jammu and Kashmir and Ladakh under amended notification.
Substitutes the sixth proviso to require that FORM GSTR-3B returns for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir be furnished electronically through the common portal by the prescribed March deadline; and that for registered persons in the Union territory of Ladakh certain earlier returns be furnished by the same March deadline while later returns be furnished through the common portal by the prescribed May deadline. The amendment is made under section 168 of the Sikkim GST Act and is deemed effective from the specified March commencement date.

GSTR-3B filing deadline extended for Ladakh, permitting electronic submission of January-March 2020 returns by May.
Extension of filing timelines for FORM GSTR-3B permits registered persons in Jammu and Kashmir to file November 2019-February 2020 returns by 24th March 2020, and registered persons in Ladakh to file November-December 2019 returns by 24th March 2020 and January-March 2020 returns by 20th May 2020; the amendment is made under section 168 CGST Act and rule 61(5) and is deemed effective from 24th March 2020.

Extension of annual return filing deadline for Form GSTR 9/9C granted, permitting electronic submission through the common portal.
The Commissioner, on Council recommendations and under the State GST Act and rules, issues a notification extending the deadline for electronic filing of the annual return in FORM GSTR-9 and reconciliation in FORM GSTR-9C for the 2018-19 financial year through the common portal, and supersedes an earlier State Tax notification except as to prior actions.

Extension of annual GST return filing deadline for FY 2018-19 under section 44 and rule 80.
Notification No. 41/2020 Central Tax extends the time limit for electronic furnishing of the annual return in FORM GSTR 9/9C for FY 2018 2019 through the common portal, issued under the Central GST Act read with the Rules, and supersedes the earlier notification of March 23, 2020 except as to things done or omitted before such supersession.

E-way bill validity extension: affected e-way bills generated before the cut-off have their validity extended to a later specified date.
Amendment inserts a proviso extending the validity of e-way bills generated under the e-way bill rule on or before the specified cut off whose validity would expire during the specified March-April period, by deeming their validity extended until the end of May 2020.

GSTR-3B return deadlines clarified for Jammu and Kashmir and Ladakh, prescribing portal filing due dates accordingly.
Substituted provisos fix electronic filing deadlines for FORM GSTR-3B: Jammu and Kashmir-returns for November 2019 to February 2020 to be filed through the common portal on or before 24th March, 2020; Ladakh-returns for November and December 2019 to be filed on or before 24th March, 2020, and returns for January to March 2020 to be filed on or before 20th May, 2020. The amendment is made under section 168 of the Arunachal Pradesh GST Act read with rule 61(5) and is deemed effective from 24th March, 2020.

E-way bill validity extension: bills generated by 24 March with validity expiring 20 March-15 April deemed valid until 31 May.
Where an e-way bill was generated on or before 24 March 2020 and its period of validity expires during 20 March 2020 to 15 April 2020, the validity of such e-way bill shall be deemed extended until 31 May 2020.

New registration requirement for corporate debtor under insolvency professional; separate state GST registrations must be obtained after appointment.
The amendment excludes corporate debtors who filed all statements under section 37 and returns under section 39 for tax periods prior to the appointment of the IRP/RP from the notified class. It provides that, from the date of appointment of the IRP/RP, the notified class of persons is to be treated as a distinct person of the corporate debtor and is required to obtain a new registration in each State or Union territory where the corporate debtor was previously registered within the prescribed period or by the later cut-off date.