Special GST registration for corporate debtors enables transitional input tax credit and distinct-person compliance during insolvency administration.
Corporate debtors under the insolvency resolution process managed by interim or resolution professionals are to be treated as a distinct person and must obtain new GST registrations where previously registered; the IRP/RP must file an initial return covering the period from appointment until registration is granted. Transitional input tax credit rules permit the IRP/RP to claim credit in the first return for supplies received since appointment but invoiced to the erstwhile GSTIN, and recipients may claim credit on such invoices for the transitional period, with certain specified exceptions; cash ledger deposits in the existing registration remain refundable to the erstwhile registration.

Amendment to GST notification revises schedule classifications, omitting and inserting goods entries and altering scope of taxed items.
The notification amends a prior GST notification by omitting specified serial entries from the 2.5% and 6% Schedules, inserting a new tariff entry under the 6% Schedule for certain goods, omitting specified entries in the 9% Schedule and substituting the description of a particular 9% Schedule entry with "All goods"; the amendments are declared effective from the stated commencement date.

Maintenance, repair or overhaul services added to GST schedule, expanding taxable services and linked to existing item reference.
Insertion adds Maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts as entry (ia) against serial number 25 in the cited Notification; item (ii) is amended to include a cross reference to (ia). The amendment is made under specified provisions of the Tamil Nadu GST Act and is effective from the 1st day of April, 2020.

Due date extension for GSTR-3B returns: staggered deadlines for taxpayers by turnover and state groups.
Extended electronic filing deadlines are prescribed for FORM GSTR-3B for May 2020, with a later deadline for taxpayers above the specified aggregate turnover threshold and two staggered deadlines for taxpayers up to that threshold based on the principal place of business being in one of two specified groups of States and Union Territories.

Extension of compliance deadlines through June, with e-way bill validity also extended to April under state notification.
Time limits for actions and compliances under the Gujarat GST Act falling between 20 March 2020 and 29 June 2020 are extended to 30 June 2020 for proceedings, orders, notices, filings and submissions, subject to exclusions for specified provisions and related rules; e-way bills expiring during 20 March 2020 to 15 April 2020 are deemed valid until 30 April 2020, effective from 20 March 2020.

Extension of GST return deadlines for CMP-08 and GSTR-4 permits delayed filing under amended notification.
Extension of filing deadlines: taxpayers may furnish the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020 until 7th July, 2020, and may furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2020 until 15th July, 2020, by insertion of provisos to the prior Gujarat Finance Department notification, thereby amending compliance timelines under the Gujarat Goods and Services Tax Rules, 2017.

Late fee waiver for delayed GSTR-1 filing for specified early-2020 periods if returns filed by the notified June deadline.
The Government amends a prior notification under section 128 of the Gujarat GST Act to waive the late fee under section 47 for specified early-2020 periods, provided the registered person furnishes the details of outward supplies in FORM GSTR-1 on or before the notified extended cutoff date; the waiver is conditional on filing within that extension.

Late fee waiver for delayed GSTR-3B filings, conditional on meeting specified staggered filing deadlines under revised notification.
Provides a conditional waiver of the late fee for delayed furnishing of FORM GSTR-3B for February-April 2020 by inserting a proviso that waives late fee only where the registered person files the return by the specific deadline applicable to their aggregate-turnover class; the amendment is made under the Gujarat GST Act and is effective from 20 March 2020.

Interest relief for delayed GST returns reduces interest rates for specified months if returns filed by extended June/July deadlines.
Provides temporary conditional interest relief for registered persons required to furnish FORM GSTR-3B for February, March and April 2020 by specifying reduced or nil interest rates for different aggregate turnover classes, conditioned on furnishing the return by specified extended dates; deemed effective from 20 March 2020.

Composition scheme intimation required; electronic filing triggers ITC reconciliation and cumulative input tax credit adjustment in returns.
Registered persons opting for the composition scheme must electronically file an intimation in FORM GST CMP-02, duly verified on the common portal by the prescribed deadline, and furnish FORM GST ITC-03 in accordance with rule 44 by the prescribed date; input tax credit conditions shall apply cumulatively across the specified months and the return in FORM GSTR-3B for the later tax period must include cumulative adjustment of input tax credit for those months.

Customs duty exemption for ventilators, masks, PPE and testing kits enables duty free importation subject to concessional import rules.
The notification exempts from the whole of customs duty and the whole of health cess ventilators, face masks and surgical masks, personal protection equipment (PPE), covid-19 testing kits, and inputs for their manufacture, subject to the importer following the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, under powers of the Customs Act and Finance Act; the exemption was in force until 30 September 2020 and later rescinded effective 2 February 2022.

Reference substitution in customs notification updates Finance Bill citation to Finance Act provision, aligning prior text with enacted law.
Amendment to Notification No. 08/2020-Customs substitutes the reference to clause 139 of the Finance Bill, 2020 and its provisional collection wording with an explicit reference to section 141 of the Finance Act, 2020, and replaces the phrase "under the said clause of the Finance Bill" with "under the said section of the said Finance Act" to conform the notification to the enacted law.

Valuation of lottery: supply value deemed at a prescribed fraction of ticket face value or higher notified price.
Rule 31A(2) of the Tripura SGST Rules is substituted to deem the value of lottery supply as a prescribed fraction of the ticket face value or the price notified by the Organising State, whichever is higher, where "Organising State" is as defined in the Lotteries (Regulation) Rules, 2010.

GSTR-3B filing deadline extended for May supplies; higher-turnover taxpayers get an earlier extended date, smaller taxpayers later.
The Chief Commissioner amended the earlier notification to extend electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers above the aggregate turnover threshold must file through the common portal by 27th June, 2020, and taxpayers at or below the threshold must file through the common portal by 12th July, 2020, by inserting two provisos into the first paragraph of the prior notification.

GSTR-3B filing deadline extension: staggered electronic due dates set for May 2020 returns based on turnover and location.
Inserts two provisos requiring electronic furnishing of FORM GSTR-3B for May 2020 through the common portal: taxpayers above the higher aggregate turnover threshold must file by 27th June 2020; taxpayers up to the lower threshold with principal place of business in Goa must file by 12th July 2020.

Exemption from GSTR-9C reconciliation requires CA authenticated receipts and payments statement per GSTIN by annual filing deadline.
Foreign airline companies registered under Companies (Registration of Foreign Companies) Rules and meeting the specified compliance are exempt from furnishing FORM GSTR-9C; instead, each GSTIN must submit a CA authenticated statement of receipts and payments for the financial year relating to Indian business operations by the annual filing deadline following the financial year.

Extension of GSTR-3B filing deadline: staggered new due dates for taxpayers based on turnover and business location.
The Commissioner amends Notification No. 29/2020 under section 168 and rule 61(5) to extend electronic filing dates for FORM GSTR-3B for May 2020: taxpayers with an aggregate turnover of more than rupees 5 crore must file on or before 27th June 2020; taxpayers with aggregate turnover up to rupees five crore and principal place of business in Chhattisgarh must file on or before 12th July 2020.

Extension of GST return deadlines: CMP-08 and GSTR-4 filing timelines extended to a later statutory date.
State notification amends an earlier State Tax notification to insert provisos extending timelines: taxpayers may submit the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020 by a later specified date, and may furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2020 by a later specified date, under the Chhattisgarh Goods and Services Tax Rules, 2017.

Late fee waiver for delayed GSTR-1 filings: relief if outward supplies return filed by end of June.
The State Government amends a prior notification to provide a conditional waiver of the amount of late fee payable under section 47 for registered persons who fail to furnish outward supplies in FORM GSTR-1 by the due date but furnish those details on or before the specified extended deadline; the amendment inserts a proviso to that effect under powers conferred by section 128 of the Chhattisgarh GST Act.

Late fee waiver for delayed GSTR-3B returns grants conditional relief subject to filing by specified deadlines.
The notification amends an earlier State GST notification to provide a conditional late fee waiver for delayed FORM GSTR-3B returns for specified tax periods. Relief is allocated by three turnover-based classes of registered persons, each with designated tax periods and firm cut-off filing dates by which the belated returns must be furnished to obtain the waiver. The amendment is effective retrospectively from 20 March 2020.