Conditional reduction of GST interest: extended filing windows permit nil interest for eligible turnover classes if returns filed by specified dates.
Amendment conditions conditional reduction of interest under section 50 read with section 148 for late filing of FORM GSTR-3B for specified early 2020 tax periods by classifying taxpayers by aggregate turnover, prescribing nil interest where returns are furnished by specified extended dates for each turnover slab and tax period, with one slab receiving nil interest for an initial grace period followed by a higher rate thereafter; the notification is deemed effective from 20 March 2020.

State tax reclassification for lotteries: lotteries shifted from lower to higher state GST rate under amended notification.
Amendment removes the Schedule II entry for lotteries and substitutes a Schedule IV entry stating Any Chapter - Lottery, thereby reclassifying lotteries from the lower-rate schedule to the higher-rate schedule under the Andhra Pradesh GST notification issued in G.O.Ms.No.258.

Extension of filing deadlines: notified extensions and central tax extensions are deemed to apply to corresponding GST returns.
The Act authorises the State GST Commissioner to notify extensions for furnishing annual returns and statements for specified classes of registered persons, and provides that extensions notified by the Commissioner of Central Tax are deemed to be notified by the State Commissioner. It establishes transfers from the State electronic cash ledger to corresponding central tax or cess accounts and requires the State to transfer to the Central Government amounts equal to any State-tax refunds disbursed by the Central Government. The Act also deems the Central Act's National Appellate Authority for Advance Ruling to be the national authority under the State Act.

Dynamic QR code requirement applies to high-turnover B2C invoices, with digital display treated as compliant.
Registered persons with aggregate turnover exceeding five hundred crore rupees, other than specified exceptions and persons referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, must issue B2C invoices containing a Dynamic QR code. A B2C invoice is also deemed to have a QR code where the registered person makes the Dynamic QR code available through a digital display and the invoice contains a cross-reference of payment using that code.

Invoice compliance for high-turnover registered persons updated under GST invoicing rules and superseding notification.
Registered persons, other than those covered by the specified exceptions, whose aggregate turnover exceeds the prescribed threshold, must prepare invoice and other prescribed documents for supplies made to registered persons. The notification supersedes the earlier notification on the subject, subject to anything done or omitted before supersession, and comes into force from the specified commencement date.

GST filing adjustment for taxpayers using GSTR-3B instead of CMP-08 under the Uttar Pradesh framework.
A proviso is inserted to cover taxpayers who, for tax periods in the financial year 2019-20, furnished FORM GSTR-3B instead of FORM GST CMP-08. Such persons are not required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods in that financial year. The amendment functions as a filing adjustment under the Uttar Pradesh Goods and Services Tax framework for the specified class of taxpayers.

Corporate insolvency GST procedure requires new registration, transitional returns, input tax credit access, and cash ledger refund handling.
Special procedure prescribed for corporate debtors under insolvency resolution, requiring the IRP/RP to obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within thirty days of appointment. After registration, the first return must be filed for the period from the date of liability to registration, and input tax credit is permitted in the first return and for recipients of supplies during the transitional period, subject to specified GST conditions and exceptions. Cash ledger amounts deposited during the interim period are available for refund to the erstwhile registration.

Tariff value fixation for specified edible oils, metals and agricultural commodities establishes import valuation benchmarks under Customs Act.
The Central Board substituted TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to fix tariff values as customs valuation benchmarks for specified goods, including edible oils (palm, palmolein, soybean), brass scrap, poppy seeds, areca nuts, and specified forms of gold and silver, and to specify applicable entries, exclusions and explanations governing those values.

Commencement of KGST amendment provisions enables operation of designated payment form and related procedural rule within GST framework.
The Government, exercising powers under the KGST statute and the Fifth Amendment Rules, 2019, appoints an effective commencement date to bring a specified rule provision and the associated payment form into force, thereby making those provisions operative for compliance and administrative purposes under the Karnataka Goods and Services Tax framework.

GST notification corrigendum corrects the English text by replacing central tax with state tax in the first proviso.
A corrigendum to an Uttar Pradesh GST notification corrects the English text of the first proviso by replacing the words "central tax" with "state tax". The amendment is limited to this textual substitution in the earlier notification and is intended to align the English version with the correct tax reference.

Director appointment timeline extended to permit a longer period for completing statutory filings under Companies Act rules.
The amendment substitutes the timeframe "five months" with "seven months" in rule 6(1)(a) of the Companies (Appointment and Qualification of Directors) Rules, 2014, thereby extending the statutory period for director appointment-related filings and qualification formalities; the rule takes effect upon publication in the Official Gazette and is issued under the Companies Act by the Ministry of Corporate Affairs.

Commencement of GST amendment rules appointed, designating a specific date for those amendment provisions to take effect.
The Government, invoking powers under the Tamil Nadu Goods and Services Tax Act and the Fourth Amendment Rules, appoints the 21st day of April, 2020 as the date on which the specified provisions of the Tamil Nadu GST (Fourth Amendment) Rules, 2019 shall come into force, by notification of the Commercial Taxes and Registration Department signed by the Principal Secretary.

Reconciliation statement exemption: foreign airlines may omit the reconciliation return but must file CA authenticated receipts and payments.
Foreign airlines registered as foreign companies and complying with the Companies (Registration of Foreign Companies) Rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C under the Haryana GST Act and Rules; instead, for each GSTIN they must submit a CA authenticated statement of receipts and payments for the financial year relating to Indian operations by 30th September following the financial year.

Power to extend time limits for GST compliance allowed where force majeure delays completion, via retrospective notification.
Section 168A authorises the Government, on Council recommendation, to extend time limits under the GST Act by notification for actions uncompleted due to force majeure, with the power to make such notifications retrospective from a date not earlier than the Act's commencement; force majeure is defined to include war, epidemic, flood, drought, fire, cyclone, earthquake or other calamity affecting implementation.

Rule commencement: State notification appoints a commencement date to implement specified NGST procedural provisions.
The Finance Department, exercising statutory power under the State GST Act and rule-making provisions, issues a notification appointing a calendar date as the commencement date for specified procedural provisions of the Nagaland GST rules, thereby implementing a specified rule and its associated GST payment form; the notification is issued under the amended rules and signed by the officer on special duty (Finance).

Commencement of GST amendment rules: specified provisions and payment form declared operative from an appointed date.
Notification appoints a specific date in April 2020 as the operative commencement for certain amended provisions of the Meghalaya Goods and Services Tax rules, invoking the State's enabling statutory power and prior amendment rules to give effect to rule 87(13) and FORM GST PMT-09, thereby bringing those procedural and filing provisions into force for State GST administration.

Commencement of CGST amendment provisions brings specified rule changes and the PMT 09 payment form into force.
Appointment of a commencement date gives effect to specified amendments under the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 by bringing the amended procedural provisions and the prescribed payment form into force; the Government exercises powers under the CGST statutory framework and the delegated amendment rules to designate the date from which those provisions shall be operative.

Commencement of APGST amendment rules appointed to take effect, bringing rule 87(13) and Form GST PMT-09 into force.
The Government appoints the 21st day of April, 2020 as the date from which the said provisions of the Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, bringing into effect rule 87(13) and the related Form GST PMT-09 under the State GST framework, by exercise of powers conferred under the State GST statute.

Extension of Flood Cess filing deadlines for specified taxpayers due to COVID-19, with staggered new dates.
The Commissioner, exercising statutory powers under the Kerala State GST Act, Kerala Finance Act and GST Rules, extends and staggers due dates for filing Kerala Flood Cess returns for specified tax periods in response to COVID 19 related filing difficulties. The notification groups registered persons by aggregate turnover in the preceding financial year and prescribes new, class-specific due dates for Flood Cess returns for February, March, April (and May) 2020, aligning Flood Cess return timing with GSTR 3B practice and providing phased administrative relief.

Foreign investment limits in insurance revised; intermediaries can have full foreign ownership subject to regulatory conditions and pricing rules.
A new rule allows a non-resident who acquires a right from a resident renouncer to convert that right into equity instruments (except share warrants) in accordance with the pricing guidelines in rule 21, and the explanation to rule 7 is omitted. Schedule I revisions clarify retail timing language and restructure insurance sector entries to permit full foreign investment in intermediaries on the automatic route subject to IRDAI verification, while imposing detailed conditions on Indian insurance companies regarding ownership, control, licensing, governance and compliance. Schedule II now gives FPIs that breach prescribed limits an option to divest within a short trading period or be reclassified as FDI, with notification duties and non reckoning of interim breach.