Extension of GSTR-3B due date: staggered new deadlines set for taxpayers based on aggregate turnover.
The Commissioner amends Notification No.25/GST-2 to extend electronic filing deadlines for FORM GSTR-3B for May 2020, establishing a turnover-based bifurcation: taxpayers above the aggregate turnover threshold in the previous financial year must file by the earlier revised date, while taxpayers at or below that threshold may file by a later revised date, with all returns furnished electronically through the common portal.

Extension of GST return filing deadlines for CMP-08 and GSTR-4 under Haryana GST Act by notification.
Amendment to Notification No.57/GST-2 (26 April 2019) under section 148 inserts provisos requiring specified persons to furnish a statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31 March 2020 and to furnish the return in FORM GSTR-4 for the financial year ending 31 March 2020 by the respective extended dates prescribed in the inserted provisos.

Exchange rate determination sets prescribed conversion rates for customs processing, differentiating imported and exported goods.
The Central Board of Indirect Taxes and Customs, exercising powers under section 14 of the Customs Act, determines specified rupee conversion rates for listed foreign currencies for customs purposes, effective 17th April, 2020, superseding a prior notification; Schedule I sets per unit rates for imported and exported goods, and Schedule II sets per hundred unit rates for certain currencies.

Late fee waiver for delayed GSTR-1 filings: conditional relief if outward-supply returns filed by the extended deadline.
The notification amends a prior departmental notification to waive statutory late fees for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for the specified months and quarter, provided they submit those details in FORM GSTR-1 on or before the prescribed extended cutoff date, thereby creating a time-limited conditional relief from late-fee liability.

Conditional waiver of late fee for delayed GSTR-3B returns, subject to turnover classes and specified filing deadlines.
Amendment prescribes a conditional waiver of late fee for delayed filing of FORM GSTR-3B in specified tax periods, contingent on taxpayers in designated aggregate turnover classes furnishing the delayed returns within the respective extended filing windows set out in the Table; the amendment inserts this proviso into Notification No.12/GST-2 and is deemed effective retrospectively from 20th March, 2020.

Conditional interest relief for late GST returns permits nil interest within specified grace periods for eligible taxpayers who file timely.
The amendment provides temporary conditional relief by modifying interest rates on tax delayed for FORM GSTR-3B returns for February-April 2020. Effective 20 March 2020, it sets different interest treatment by aggregate turnover classes and specifies qualifying filing deadlines: eligible taxpayers who furnish GSTR-3B by the stated extended dates will receive nil or reduced interest as mapped in the inserted table linking taxpayer class, rate of interest, tax period and filing condition.

Composition scheme intimation required electronically, with cumulative input-tax-credit adjustments reflected in the subsequent return.
Registered persons opting for the composition scheme for 2020-21 must electronically file FORM GST CMP-02 (signed or verified via electronic verification code) on the common portal or through a notified Facilitation Centre by the prescribed cut-off and furnish FORM GST ITC-03 as required by rule 44(4) by the stated deadline. The condition on input tax credit shall apply cumulatively for February-August 2020, and FORM GSTR-3B for September 2020 must include the cumulative input tax credit adjustments for those months.

GST rate amendment adds specified tanning goods to the mid-rate schedule and removes certain items from lower and higher schedules.
Amendment revises SGST rate schedules by omitting serial 187 from Schedule I, inserting tariff heading 3605 00 10 as "All goods" into Schedule II and omitting serials 202 and 203 from Schedule II, and by deleting serial 73 and substituting "All goods" for the description in serial 379 of Schedule III; the notification effects these substitutions and omissions and specifies the commencement date.

Aircraft maintenance services: brought under state GST at a specified reduced rate and added to the taxable services schedule.
The notification inserts a new entry for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and aircraft components or parts into the Tripura SGST rate schedule, specifies that these services attract the stated state tax rate, and amends the related sub-item reference to include the new entry; the amendment is effective from 1st April, 2020.

Continuation of essential market services permits securities regulator and capital and debt market operations to continue nationwide.
The revised containment guidelines confirm that the earlier notification authorising continuation of capital and debt market services and securities market functions remains in force in all parts of the country until the stated expiry, permitting the securities regulator and specified market participants and intermediaries to continue operations during the containment period.

GST filing extension: CMP-08 and GSTR-4 submission deadlines deferred to specified July dates for the relevant period.
The notification amends a prior Puducherry GST notification by inserting provisos that extend filing deadlines: taxable persons shall furnish the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31 March 2020 by a deferred date in July 2020, and shall furnish the return in FORM GSTR-4 for the financial year ending 31 March 2020 by a deferred date in July 2020, under the Puducherry Goods and Services Tax Rules, 2017.

Late fee waiver for GSTR-1 outward supply returns filed by the extended deadline under Puducherry SGST amendment.
Provides a late fee waiver under Puducherry GST for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for March-May 2020 months and the quarter ending 31st March 2020, where such persons furnish those details in FORM GSTR-1 on or before 30th June 2020; the waiver is implemented by inserting a proviso into the earlier notification.

Late fee waiver for delayed GSTR-3B returns if filed by specified extended deadlines across turnover categories.
Conditional waiver of late fee for delayed FORM GSTR-3B returns for specified tax periods: late fee is waived if the return is furnished by the extended deadline applicable to the taxpayer's aggregate turnover category; the measure is retrospective to the stated commencement date and enacted by amendment to the earlier notification under the state GST statutory powers.

Conditional interest relief for delayed GST returns reduces interest where returns are filed by specified extended deadlines.
Amendment provides conditional interest relief for taxpayers filing FORM GSTR-3B for February, March and April 2020 by specifying reduced interest rates and nil-interest windows tied to aggregate turnover bands and the condition of furnishing returns by the stated extended dates; the proviso is effective from 20th March 2020 and operates by inserting eligibility-linked interest rates into the existing Puducherry GST notification.

Composition scheme opt-in requires electronic intimation and ITC statement; cumulative input tax credit adjustments must be reported in the return.
Registered persons opting for the composition scheme must electronically file an intimation in FORM GST CMP-02, verified via electronic verification code or through a notified Facilitation Centre, and furnish the statement in FORM GST ITC-03 per sub rule (4) of rule 44 by the prescribed deadline. The condition for input tax credit application is treated cumulatively for February through August 2020 and must be reflected as a cumulative adjustment in FORM GSTR-3B for the tax period September 2020.

Corrections to Finance Act 2020: textual and section-reference errors in the Gazette publication corrected by corrigendum.
Corrigendum to The Finance Act, 2020 correcting textual and reference errors in the Gazette publication by replacing originally printed section-range and section-number references and correcting several misspellings and typographical transpositions at specified page and line locations, thereby effecting editorial revisions to the published statutory text.

Extension of GST return filing deadlines permits deferred submission of CMP 08 and GSTR 4, easing compliance timelines.
Inserts provisos deferring filing timelines so that persons required to furnish a statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31 March 2020 may do so by 7 July 2020, and persons required to furnish the annual return in FORM GSTR-4 for the financial year ending 31 March 2020 may do so by 15 July 2020, by amending the earlier departmental notification; the measure is effected under the West Bengal GST Act and is deemed effective from 3 April 2020.

Late fee waiver for delayed GSTR-1 filings where taxpayers furnish outward-supply details by the extended deadline.
Conditional waiver of late fee for delayed furnishing of outward-supply details in FORM GSTR-1 applies to registered persons who fail to furnish such details by the due date for March, April, May and the quarter ending 31st March, 2020, provided they furnish FORM GSTR-1 on or before 30th June, 2020; the amendment is deemed to have come into force on 3rd April, 2020.

Late fee waiver for delayed GSTR-3B filings if returns are furnished by the prescribed extended filing deadlines.
Conditional waiver of the late fee under section 47 is provided for delayed FORM GSTR-3B filings for specified February-April 2020 tax periods, applicable to registered persons classified by aggregate turnover in the preceding year, on condition that the FORM GSTR-3B is furnished by the respective extended filing dates set for each turnover category; the amendment to the earlier notification is effective from 20 March 2020.

Reduced interest on delayed GST returns: conditional nil interest if GSTR-3B filed by specified extended deadlines.
Conditional reduction of interest for delayed furnishing of FORM GSTR-3B for February, March and April 2020 offers nil interest windows and varied interest treatment tied to turnover classes, provided returns are filed by the specified extended deadlines applicable to each class and tax period; the amendment takes effect from the stated March 2020 commencement date.