Reduced interest rates for delayed GST returns permit conditional nil interest if filed by prescribed extended deadlines.
The notification prescribes conditional alteration of the rate of interest per annum for delayed furnishing of FORM GSTR-3B for February-April 2020, establishing turnover-based classes with specified interest treatment (including temporary Nil interest windows) where returns are filed by the extended dates set out in the Table; enacted under section 50(1) read with section 148 and effective from 20 March 2020.

Composition scheme filing requirements: CMP-02 and ITC-03 filing deadlines established; cumulative ITC adjustment required in September return.
The amendment requires registered persons opting for the composition scheme to electronically file FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 as per sub rule (4) of rule 44 by the stipulated deadlines; these filings may be made directly or through a notified Facilitation State. It further provides that the condition for input tax credit adjustment applies cumulatively for February through August 2020 and that the FORM GSTR 3B for September 2020 must include the cumulative input tax credit adjustments for those months.

Exemption from reconciliation filing for eligible foreign airlines on condition of CA authenticated receipts and payments statement filed by next year.
Foreign airline companies specified under the Companies Act registration rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C; instead, for each GSTIN they must submit a CA authenticated statement of receipts and payments for the financial year relating to Indian operations by the due date in the year following the financial year. The exemption is notified under the State GST Act and Rules and is effective from 16 March 2020.

Reduced interest on delayed GST returns where GSTR-3B is filed by specified extended deadlines for eligible taxpayers.
Conditional reduction of interest for delayed IGST/GST payments where returns in FORM GSTR-3B for specified tax periods are furnished by extended dates. The amendment prescribes differentiated interest treatment by class of registered person based on aggregate turnover, specifying Nil interest for defined initial periods or where returns are filed on or before specified extended dates, and reduced interest thereafter. The amendment inserts provisos into the principal notification and is effective retrospectively from the stated commencement date.

Conditional GST interest relief for delayed GSTR-3B filings extends nil-interest windows with specified extended filing deadlines.
Conditional interest relief for late GSTR-3B filings for February-April 2020 creates turnover-based classes and prescribes nil-interest windows or specified interest where returns are furnished by specified extended dates; the amendment is effective retrospectively from 20 March 2020 and applies only when the class, tax period and corresponding filing condition in the Table are met.

Foreign Portfolio Investor eligibility expanded to include entities from countries specified by government order or by international treaty.
The amendment inserts into regulation 5(a)(iv) a provision permitting FPIs to be accepted not only from member countries but also from any country specified by the Central Government by an order or by way of an agreement or treaty with other sovereign governments, thereby providing an alternative route for jurisdictional recognition for FPI eligibility.

GST return deadlines extended for composition taxpayers: CMP-08 and GSTR-4 filings moved to July for year-end returns.
The State Government, under section 148 of the Rajasthan GST Act, amends an earlier notification to insert provisos requiring covered persons to furnish a statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020, by 7th July, 2020, and to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2020, by 15th July, 2020.

Late fee waiver for GSTR-1 filings: registered persons avoid late fee if filed by end of June.
Provides a conditional waiver of the late fee under section 47 where registered persons who fail to furnish outward supplies in FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March 2020 will have the late fee waived if they furnish FORM GSTR-1 on or before 30th June 2020.

Late fee waiver for GST returns provided for specified taxpayer classes if returns filed by revised deadlines.
The amendment conditions a waiver of the late fee under section 47 on registered persons furnishing FORM GSTR-3B by specified extended dates. It defines three turnover-based classes, lists the tax periods for which the waiver applies for each class, and sets the final filing dates that determine waiver eligibility. The notification is effective from 20 March 2020.

Interest on late GST returns: conditional nil-interest windows extended for turnover classes, subject to specified filing deadlines.
Amendment prescribes turnover-based interest treatment for late FORM GSTR-3B returns for February-April 2020: specified classes receive a nil-interest interval from the due date if returns are furnished by stated extended deadlines, after which interest at the prescribed rate applies. The provisos allocate distinct filing cut-off dates per turnover band and apply under section 50 read with section 148 of the Rajasthan GST Act, deemed effective from 20 March 2020.

Composition scheme compliance requires electronic intimation in FORM GST CMP-02 and filing FORM GST ITC-03 within extended timelines.
Registered persons opting for the composition scheme for 2020-21 must electronically file FORM GST CMP-02 on the common portal, duly signed or verified through electronic verification code, directly or via a Facilitation Centre, and must furnish FORM GST ITC-03 in accordance with rule 44(4) by the prescribed date. The condition in rule 36(4) on input tax credit applies cumulatively for February through August 2020, and FORM GSTR-3B for September 2020 must include the cumulative adjustment of input tax credit for those months.

GSTR-3B filing deadline extended for larger and smaller taxpayers with staggered new due dates applicable.
Inserts two provisos permitting staggered electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers with aggregate turnover of more than five crore rupees in the previous financial year shall furnish the return electronically through the common portal by 27th June, 2020, and taxpayers with aggregate turnover of up to five crore rupees in the previous financial year shall furnish the return electronically through the common portal by 12th July, 2020.

Extension of GST return filing deadlines: FORM GST CMP-08 and FORM GSTR-4 deadlines extended to July 2020.
The Government amends a prior State GST notification to insert provisos allowing persons to furnish the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31 March 2020 by 7 July 2020 and to furnish the return in FORM GSTR-4 for the financial year ending 31 March 2020 by 15 July 2020.

Conditional waiver of late fee for delayed GSTR-1 filings if returns are furnished on or before the specified deadline.
The Government of Maharashtra inserts a proviso waiving the late fee for registered persons who failed to furnish outward supply details in FORM GSTR-1 for March 2020, April 2020, May 2020 and for the quarter ending 31st March 2020, provided those details are furnished in FORM GSTR-1 on or before 30th June 2020.

Late fee waiver for delayed GSTR-3B returns under prescribed conditional filing timelines to obtain relief.
Conditional waiver of the late fee for failure to furnish FORM GSTR-3B is provided for specified early-2020 tax periods by inserting a proviso into an existing finance department notification; the waiver applies to defined classes of registered persons by aggregate turnover who furnish the returns by prescribed cut-off dates, and the amendment is effective retrospectively from 20 March 2020.

Interest relief for delayed GST returns: reduced interest if GSTR 3B filed by specified June-July deadlines.
Conditional lowering of interest rates for registered persons required to furnish FORM GSTR 3B is provided for tax periods February, March and April 2020. Reduced or nil interest applies if returns are furnished by specified extended deadlines in June and July 2020, with different windows tied to distinct aggregate turnover bands. The amendment inserts provisos setting the rate of interest, classes of registered persons, applicable tax periods and the conditional filing deadlines, and is effective retrospectively from 20 March 2020.

GST rate change: Maharashtra revises State tax schedule entries altering tax treatment of specified goods effective from April.
The Government amends the State tax rate notification by inserting a new schedule entry for tariff heading 3605 00 10, omitting specified serial entries across multiple Schedules, and thereby altering the taxable classification and State tax rate treatment of the listed goods; these schedule-level changes take effect from the stated commencement date and reference the principal notification and its prior amendment.

GSTR-3B due dates revised: monthly return deadline moved to the following month with a short extension for smaller taxpayers.
Returns in FORM GSTR-3B for April-September 2020 must be filed electronically by the twentieth day of the month following each month, with taxpayers whose aggregate turnover in the previous financial year does not exceed five crore permitted to file by the twenty second day; tax liabilities must be discharged by debiting the electronic cash or electronic credit ledger as applicable, and interest, penalty, fees or other amounts must be debited from the electronic cash ledger, no later than the applicable filing date.

GSTR-1 filing deadline extended for specified high-turnover registrants for April-September; returns due by the 11th of next month.
Due date for furnishing details of outward supplies in FORM GSTR-1 by registered persons above the aggregate turnover threshold for each month April 2020 to September 2020 is extended to the eleventh day of the month succeeding the relevant month; the corresponding time limit for furnishing related returns will be notified subsequently in the Official Gazette.

Quarterly GSTR-1 filing deadlines set for eligible small taxpayers, extending due dates for specified quarters.
Designates registered persons with aggregate turnover below the notified threshold to follow a special procedure of furnishing details of outward supplies in FORM GSTR-1, and sets the due dates for quarterly filing: April-June 2020 by 31 July 2020 and July-September 2020 by 31 October 2020; further time limits for monthly returns for April-September 2020 will be notified later.