Notification date correction: notification updated to correct issuance date in department corrigendum, amending prior entry.
The Commercial Taxes Department issues a corrigendum amending notification F.17(131-Pt.-II)ACCT/GST/2017/5589: in line 4, the date "March 24, 2020" shall be read as "April 4, 2020."

Exemption from reconciliation statement: foreign airlines need not file GSTR-9C but must submit CA authenticated receipts/payments annually.
Tripura exempts certain foreign airline companies from furnishing a reconciliation statement in FORM GSTR-9C; instead they must submit, for each GSTIN, a statement of receipts and payments for the financial year relating to Indian business operations, authenticated by a practicing Chartered Accountant or a limited liability partnership of practicing Chartered Accountants, by the 30th September of the year following the financial year.

Deadline extension for legacy GST declarations allows late filing under the Legacy Cases Resolution Scheme amid pandemic
The Governor has extended the statutory filing and acknowledgement deadline for declarations under the Legacy Cases Resolution Scheme to address pandemic-related lockdown disruptions, enabling declarants who could not file within the original timeframe to submit and obtain acknowledgement within the extended period, and authorizing the Excise and Taxation Department to accept and process such declarations under the scheme's rules and declaration provision.

Extension of statutory compliance deadlines to end of June; limited e-way bill validity adjustments for affected periods.
Extension of time for completion or compliance of actions under the State GST Act falling between 20 March 2020 and 29 June 2020 is granted, with such time limits extended up to 30 June 2020 for proceedings, orders, notices, filings and returns; specified provisions and rules are excluded from this extension. E-way bills expiring between 20 March 2020 and 15 April 2020 have their validity extended until 30 April 2020. The notification takes effect from 20 March 2020.

Transport and Marketing Assistance amendment sets air export assistance on per kilogram freight basis and updates regional differential rates.
The TMA scheme amendment replaces Clause 6(g) to calculate assistance for air-exported products on a per kilogram freight basis, using net export cargo weight and ignoring fractional kilograms. Annexure (3) is substituted to set differential assistance rates by region, showing amounts per TEU for normal and reefer containers and amounts per kilogram for air shipments. The modifications apply only to fresh applications submitted after the notification date; existing applications cannot be modified.

Force majeure extension power for GST time limits enables retrospective and prospective relief where compliance is impeded.
The Ordinance amends the Meghalaya GST Act to revise definitions, expand supply valuation to include services, modify invoicing and registration rules, prescribe form and manner for tax deduction certificates, increase liability and penalties for persons retaining benefits of specified transactions, broaden prosecutable offence language regarding fraudulent input tax credit, subject transitional credit provisions to prescribed time and manner, and insert Section 168A empowering the Government to extend time limits for actions impeded by force majeure, including retrospective effect.

GSTR-3B filing deadline revised for May 2020 taxpayers, with staggered dates based on turnover and business location.
The Uttar Pradesh GST administration amended the earlier notification on filing of FORM GSTR-3B for May 2020 by inserting additional provisos prescribing extended electronic filing dates on the common portal. The revised timetable distinguishes taxpayers by aggregate turnover in the previous financial year, and provides a further extended filing date for taxpayers whose principal place of business is in Uttar Pradesh and whose turnover falls within the lower prescribed category.

Customs tariff corrections implemented, revising specified tariff rates and an amended tariff classification code schedule.
Corrigendum amends Notification No. 17/2020 Customs by revising specified numeric entries in the notification's exemption Table: replacing listed figures in column (4) for S. Nos. 84, 93, 122, 266, 267, 273, 274, 283, 291, 293, 334, 368 and altering one column (2) entry for S. No. 412 with a revised tariff classification code. The changes are confined to the specified Table values and effect textual corrections to the published notification.

GSTR-9C exemption for foreign airline companies subject to authenticated receipts and payments statement for each GSTIN.
Foreign airline companies recognised as a class of registered persons are exempted from furnishing the reconciliation statement in FORM GSTR-9C under the annual return provisions. The exemption applies subject to submission, for each GSTIN, of a statement of receipts and payments for the financial year in respect of Indian business operations, duly authenticated by a practising Chartered Accountant in India or a practising Chartered Accountant firm/LLP, by 30 September of the succeeding year.

Lottery supply valuation rule revised by deeming taxable value against ticket face value or notified price, whichever is higher.
The Uttar Pradesh Goods and Services Tax Rules, 2017 were amended to revise the valuation rule for supply of lottery. The value of supply of lottery is deemed to be 100/128 of the face value of the ticket or the price notified in the Official Gazette by the Organising State, whichever is higher. The amendment applies from 1 March 2020, and the term Organising State has the meaning assigned under the Lotteries (Regulation) Rules, 2010.

Exchange of Information expanded to permit broader cross-border tax information sharing and mutual assistance in tax collection under amended treaty.
The Protocol amends the Convention by replacing Article 26 to expand Exchange of Information-allowing requests for any information foreseeably relevant to tax administration or enforcement, including information held by financial institutions or fiduciaries-while preserving confidentiality and permitting disclosure only to authorised tax or judicial bodies and subject to domestic law limitations. It also inserts Article 26A on Assistance in the Collection of Taxes, obliging mutual assistance in recovering amounts finally due to prevent improper enjoyment of treaty relief, subject to enforceability, domestic recovery procedures and safeguards for sovereignty and public policy.

Aadhaar authentication requirement for specified reporting entities to perform UID authentication under the PMLA compliance framework.
The Central Government, exercising powers under sub section (1) of section 11A of the Prevention of Money laundering Act, notifies specified reporting entities in the insurance sector to undertake Aadhaar authentication service of the Unique Identification system, having been satisfied that those entities comply with privacy and security standards under the Aadhaar Act and after consultation with the Unique Identification Authority and the relevant regulatory authority.

Aadhaar authentication required for GST registration; failure triggers in-person physical verification and verification report upload.
Karnataka amends GST Rules to require electronic intimation in FORM GST CMP-02 for composition taxpayers and timed submission of FORM GST ITC-03; mandates Aadhaar authentication for registration applicants, with failure leading to in-person physical verification and uploading of verification reports in FORM GST REG-30; extends useful life of certain capital goods for input tax credit purposes and prescribes computation and adjustment rules; modifies refund procedures to enable recrediting to the electronic credit ledger via FORM GST PMT-03 and provides for recovery of refunds where export proceeds remain unrealised, subject to RBI exceptions.

Foreign investment restrictions: investments from countries sharing land border and Pakistani entities require prior government approval, including ownership transfers.
The amendment requires that any investor or beneficial owner who is a citizen of, situated in, or an entity of a country sharing a land border with India may invest in India only with Government approval; a citizen or entity of Pakistan may invest only under the Government route outside sectors already prohibited for foreign investment; and any transfer of ownership that results in beneficial ownership falling within these restrictions likewise requires Government approval.

Aadhaar authentication service authorised for specified securities reporting entities to verify identity under PMLA.
Notification authorises specified securities market reporting entities to undertake Aadhaar authentication service for identity verification under section 11A of the Prevention of Money laundering Act, 2002, following satisfaction that those entities comply with privacy and security standards under the Aadhaar Act and after consultation with the Unique Identification Authority and the regulatory authority.

GST return extension for May: due dates extended for large and small taxpayers through the common portal.
Extension of time to furnish FORM GSTR-3B for May 2020 by amendment to Notification No. 35/2020-GST: taxpayers with aggregate turnover above the specified threshold must furnish the return electronically via the common portal by the earlier extended deadline, while taxpayers with aggregate turnover up to the specified threshold must furnish electronically via the common portal by the later extended deadline; the amendment is issued under section 168 of the Assam GST Act and sub-rule (5) of rule 61 of the Assam GST Rules and is deemed to have been issued retrospectively.

Force majeure extension of GST time limits introduced through amendment for epidemic and other calamities.
The Uttarakhand Goods and Services Tax (Amendment) Ordinance, 2020 amends the Uttarakhand Goods and Services Tax Act, 2017 with effect from 31 March 2020. It inserts section 168A empowering the Government, on the recommendation of the Council and by notification, to extend time limits under the Act for actions that cannot be completed due to force majeure. The provision permits retrospective effect and defines force majeure to include epidemic and other calamities affecting implementation of the Act.

GST rate amendment for lottery supplies: entries removed and substituted in state notification, effective from March.
Amendment to a state GST notification omits the Schedule II entry at S. No. 242 and substitutes the Schedule IV entry at S. No. 228 to classify supplies as Lottery; the amendment is deemed issued on 21 February 2020 and comes into force on 1 March 2020.

GST compliance reforms expand composition options, mandate identity authentication, and modernise return, payment, advance-ruling, and anti-profiteering mechanisms.
Chhattisgarh GST law expands composition levy options, clarifies turnover exclusions for exempt interest income, and permits enhancement of the registration threshold for suppliers exclusively engaged in goods. It introduces Aadhaar authentication or alternate identification for registration, enables prescribed digital payment facilities, and revises return and tax-payment arrangements. Electronic cash ledger transfers across GST heads are permitted, while delayed-return interest is confined to tax paid through the electronic cash ledger in specified circumstances. National advance-ruling arrangements are incorporated, and anti-profiteering attracts a penalty subject to deposit of the profiteered amount within the prescribed period.

State GST amendment alters proviso date, substituting one prescribed date and deeming an earlier effective date retroactively.
Amendment substitutes the date in the third proviso of Notification No. 4/2018-State Tax with a later date under section 128 of the Jharkhand Goods and Services Tax Act, 2017, and declares the amendment to be deemed effective from the earlier specified date, producing retrospective effect for the affected proviso as published in the Gazette of Jharkhand.