MRO services GST rate reduced, reclassifying aircraft maintenance and permitting full input tax credit from specified date.
Inserts a new entry classifying maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts as a distinct taxable item in Notification No. 11/2017-State Tax (Rate), prescribes the State tax rate for that entry, and amends the related item's cross-reference to include the new entry. The amendment is made under the Maharashtra GST Act and takes effect from 1 April 2020.

Aadhaar authentication required for authorised signatories, partners and karta to qualify for GST registration; alternate ID available.
Notification requires authentication of Aadhaar possession for authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family to be eligible for GST registration; where Aadhaar is not assigned, alternate and viable means of identification specified in the Rules are to be offered.

Aadhaar authentication requirement: individuals must complete Aadhaar authentication to qualify for GST registration, with alternate ID if absent.
The Maharashtra GST notification requires individuals to undergo Aadhaar authentication as the eligibility condition for GST registration under the Maharashtra GST Rules, and mandates that where an Aadhaar number is not assigned the individual shall be offered alternate and viable means of identification as specified in the Rules.

Aadhaar authentication exemption: specified non-citizens and listed classes are excluded from Aadhaar provisions under GST notification.
The notification provides that sub section (6B) or sub section (6C) of the Maharashtra GST Act shall not apply to persons who are not citizens of India or to classes other than: Individual; authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family, thereby limiting Aadhaar authentication obligations to those enumerated classes.

Extension of GST filing deadlines: CMP-08 and GSTR-4 filing periods extended under Odisha GST notification.
Odisha amends a prior Finance Department notification to insert provisos extending filing obligations: persons must furnish a self-assessed tax statement in FORM GST CMP-08 for the quarter ending 31st March, 2020, by 7th July, 2020, and must furnish the annual return in FORM GSTR-4 for the financial year ending 31st March, 2020, by 15th July, 2020, under the State GST notification framework.

Late fee waiver for delayed GSTR-1 filings granted if outward supply details are filed by the extended deadline.
The notification amends a prior finance department notification to provide a conditional waiver of the late fee under section 47 for registered persons who fail to furnish FORM GSTR 1 for the identified periods by the original due date, provided they furnish the required outward supply details in FORM GSTR 1 on or before the specified extended cutoff date.

Late fee waiver for delayed GSTR-3B returns allowed if returns furnished by prescribed June and July deadlines.
Amendment inserts a proviso waiving the late fee under section 47 for specified classes of registered persons who fail to furnish returns in FORM GSTR-3B by the due date, provided the return is furnished within the prescribed extended dates for each class and tax period. The waiver applies to distinct turnover-based classes with separate cure periods and is effective from the twentieth day of March, 2020.

Interest relief for late GST returns: conditional nil interest windows and extended filing deadlines for specified turnover slabs.
Conditional temporary reduction and nil application of interest for delayed payment and furnishing of FORM GSTR-3B for February-April 2020 is set out by turnover slabs. The amendment prescribes the rate of interest per annum and specific extended filing dates for each slab: three turnover bands receive distinct nil interest windows and final cut off dates for filing and payment; higher turnover persons have nil interest for an initial grace period and stated interest thereafter. The measure is effective from 20th March 2020.

Composition scheme intimation required electronically; deferred input tax credit aggregation must be reported in the subsequent return.
Registered persons opting for the Composition Scheme must electronically file FORM GST CMP-02 and furnish FORM GST ITC-03 as prescribed; additionally, the eligibility condition for input tax credit in rule 36(4) applies cumulatively for February through August 2020, and the subsequent GSTR-3B return must include the cumulative input tax credit adjustments for those months.

GST deadline extension: CMP-08 and GSTR-4 filing deadlines deferred to July 2020 to ease compliance timelines.
Exercising powers under section 148 of the Karnataka GST Act, the Government amends Notification No. FD 47 CSL 2017 by inserting provisos that defer the time for furnishing the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31 March 2020 until 7 July 2020, and defer the filing of the annual composition return in FORM GSTR-4 for the financial year ending 31 March 2020 until 15 July 2020, thereby extending compliance deadlines for the persons covered by the original notification.

Late fee waiver for delayed GSTR-1 filings if outward supply details are furnished by the specified deadline.
The notification conditionally waives the late fee for delayed submission of FORM GSTR-1 for the specified months and the quarter ending 31st March, 2020 where registered persons who failed to furnish outward supply details by the original due date do so on or before the prescribed extended deadline, as effected by an inserted proviso to an existing notification under the state GST framework.

Conditional waiver of late fee for delayed GSTR-3B returns for specified pandemic-period months, subject to extended filing deadlines.
Conditional waiver of late fee for failure to furnish FORM GSTR-3B for specified early-2020 tax periods, granted only if the return is furnished by the prescribed extended date. Relief is organized by classes of registered persons defined by aggregate turnover and links each class to specific tax periods and corresponding final filing dates. The notification amends an earlier state notification and is given retrospective effect to cover the designated tax periods.

Interest relief on delayed GST returns: conditional nil or reduced interest if GSTR 3B filed by specified extended dates.
Prescribes conditional interest relief for FORM GSTR-3B filers for specified early 2020 tax periods by turnover class: each class has an applicable interest rate and an extended filing cut off; nil or reduced interest applies only if the return and tax are furnished by the specified extended date for the relevant tax period. The relief is effective retrospectively from 20 March 2020.

Export policy change: specified APIs and their formulations designated free for export under the Foreign Trade Policy framework.
Amendment reclassifies specified APIs and formulations in Schedule 2 of the ITC(HS) from restricted to Free for export, updating the earlier notification and taking immediate effect, thereby permitting export of the listed APIs and their formulations under the Foreign Trade Policy framework.

GST return deadline extension: staggered electronic filing dates set for high turnover and lower turnover taxpayers.
The amendment inserts two provisos requiring electronic furnishing of FORM GSTR-3B for May 2020 through the common portal: taxpayers with aggregate turnover of more than rupees 5 crore must file by 27th June 2020, and taxpayers with aggregate turnover of up to rupees five crore whose principal place of business is in the State must file by 14th July 2020.

Export restriction on diagnostic kits imposes immediate controls on specified VTM, RNA extraction and RT PCR supplies.
Export of diagnostic kits is reclassified from free to restricted with immediate effect, specifically covering VTM kits and reagents, RNA extraction kits and reagents, and RT PCR kits and reagents. The amendment, issued under the Foreign Trade (Development & Regulation) Act and Foreign Trade Policy provisions, applies to diagnostic or laboratory reagents and certified reference materials under any ITC HS code. Para 1.05(b) transitional arrangements are not applicable, making the restriction effective immediately.

GST return filing timelines amended for FORM GSTR-3B, with staggered due dates based on aggregate turnover.
Amends the Uttarakhand GST notification on FORM GSTR-3B by inserting additional provisos prescribing staggered electronic filing dates for the return month of May, 2020 based on aggregate turnover in the previous financial year. Taxpayers with turnover above rupees 5 crore are required to furnish the return on or before 27 June, 2020, while taxpayers with turnover up to rupees five crore are required to furnish it on or before 14 July, 2020.

Export prohibition of hydroxychloroquine bars all exports, including from SEZs and under advance authorisations and payments.
The notification deletes the paragraph that allowed certain exports and declares that exports of hydroxychloroquine and its formulations under any ITCHS code are prohibited. The ban expressly includes exports from SEZs/EOUs, exports against Advance Authorisation, under Para 1.05(b) of the Foreign Trade Policy 2015-20, and exports against full advance payment, leaving no exceptions.

GSTR-3B filing deadline extension for May supplies provides staggered last dates for large and small taxpayers.
Extension of the due date for furnishing FORM GSTR-3B for May 2020 is effected by inserting provisos that prescribe staggered electronic filing deadlines on the common portal based on aggregate turnover: one deadline for taxpayers with aggregate turnover above five crore rupees and a later deadline for taxpayers with aggregate turnover up to five crore rupees.

GST compliance extension allows late filing of CMP-08 and GSTR-4 with revised July deadlines for affected taxpayers.
Amendment requires specified persons to furnish FORM GST CMP-08 containing details of payment of self-assessed tax for the quarter ending 31st March, 2020 by an extended July deadline, and to furnish FORM GSTR-4 for the financial year ending 31st March, 2020 by a later July deadline, by way of provisos to the second and third paragraphs of the earlier notification.