Corporate insolvency registration: IRP/RP must obtain new GST registration and may claim input tax credit during CIRP.
IRP/RP are to be treated as a distinct person of the corporate debtor for GST purposes from appointment and must obtain new GST registrations within thirty days in States/UTs where the debtor was earlier registered, filing a first return for the interim period. The IRP/RP may claim input tax credit in the first return on invoices received since appointment that bear the erstwhile GSTIN, subject to Chapter V conditions and specified rule exceptions; suppliers may similarly claim credit for the transitional period. Cash ledger deposits made during the interim are refundable to the erstwhile registration.

GSTR-3B filing deadline extensions apply by turnover tier and state group, setting staggered new due dates for May returns.
Provides staggered extensions for furnishing FORM GSTR-3B for May, 2020: a single extended due date for taxpayers above the turnover threshold and two separate extended due dates for taxpayers at or below the threshold, allocated by defined groups of States and Union territories, with all returns to be filed electronically through the common portal.

GST return deadline extension for GSTR-3B: staggered electronic filing dates based on turnover and principal place of business.
Amends Notification No. 29/2020 to prescribe staggered electronic filing deadlines for GSTR-3B for May 2020: taxpayers above a specified aggregate turnover must furnish GSTR-3B through the common portal by an earlier deadline, while taxpayers up to that turnover are divided into two groups by principal place of business and assigned two later electronic filing deadlines respectively; amendment relies on section 168 of the CGST Act and sub-rule (5) of rule 61 of the CGST Rules.

Extension of GST compliance deadlines granted, with specified exceptions and limited extension of e-way bill validity.
Time limits for completion or compliance of actions under the Sikkim GST laws that fall between 20 March 2020 and 29 June 2020 are extended until 30 June 2020, covering proceedings, issuance of orders, notices and the filing of appeals, replies, applications, reports, documents, returns and statements. The extension excludes certain specified provisions and related rules, including Chapter IV, a listed set of sections, specified return-filing provisions, and e-way bill-related provisions. Separately, validity of e-way bills expiring within the initial pandemic window is deemed extended to a later date in April 2020. The notification is effective from 20 March 2020.

Extension of Time Limits for GST compliances; specified filings and proceedings deferred, with particular exclusions and separate e-way bill relief.
Time limits for completion or compliance under the Central, Integrated and Union Territory GST Acts that fell during the disruption period are extended to a later specified date for actions by authorities and persons, covering proceedings, orders, notices and filing of appeals, returns and other records; however, the extension excludes certain specified compliance categories and rules, and e-way bill provisions are separately addressed with deemed extensions of validity for affected e-way bills.

GST filing extension: CMP-08 and GSTR-4 deadlines extended to July for returns and self-assessed tax.
Amendment adds provisos requiring 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 FORM GSTR-4 for the financial year ending 31st March, 2020 by 15th July, 2020, under powers of section 148 of the State GST Act.

GSTR-3B filing extension; staggered electronic due dates based on turnover and place of business.
The notification amends the prior GST notification to set staggered electronic filing deadlines for FORM GSTR-3B for May 2020 based on aggregate turnover and principal place of business: taxpayers above the turnover threshold must file by 27th June; taxpayers at or below the threshold have extended dates differentiated by geographic groupings, with one group required to file by 12th July and another by 14th July.

Extension of due dates for CMP-08 and GSTR-4 filings granted, allowing delayed compliance for March-period returns.
The notification amends Notification No. 21/2019 by inserting provisos that extend deadlines: furnishing the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020, is allowed until 7th July, 2020; and furnishing FORM GSTR-4 for the financial year ending 31st March, 2020, is allowed until 15th July, 2020.

Late fee waiver for delayed GSTR-1 filings if outstanding returns are filed by the extended deadline.
Temporary waiver of the late fee payable under section 47 is granted for failures to furnish outward supply details in FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March 2020, provided the registered person files FORM GSTR-1 on or before 30th June 2020.

Extension of compliance deadlines extends GST time limits and e-way bill validity during pandemic relief.
Where any time limit for completion or compliance under the Arunachal Pradesh GST Act, IGST Act or UTGST Act falls between 20 March 2020 and 29 June 2020 and compliance has not been made, the period for such completion or compliance is extended to 30 June 2020, covering proceedings, orders, notices, approvals and filings; exclusions include Chapter IV, specified sections (including section 39 limits and section 68 as to e way bills) and rules under those provisions. E way bills expiring between 20 March 2020 and 15 April 2020 are deemed valid until 30 April 2020.

Late fee waiver for GSTR-1 returns if outward-supplies details for specified periods are filed by end of June.
The notification waives the late fee payable under the Act for registered persons who fail to furnish FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March 2020, provided they furnish the required details in FORM GSTR-1 on or before 30th June 2020. The waiver applies solely to late fee liability for those specified periods and is effected by an inserted proviso to the principal notification.

Conditional waiver of late fee for GSTR-3B filing granted, subject to turnover-based extended filing deadlines and compliance.
Provides a conditional waiver of the late fee for delay in furnishing returns in FORM GSTR-3B for specified tax periods in early 2020, subject to filing by revised dates. The waiver is arranged by classes of registered persons based on aggregate turnover and prescribes differing final dates for furnishing returns for each turnover class and tax period. The amendment inserts a proviso into an existing notification, making relief conditional on meeting the prescribed filing dates and is declared effective from the stated retrospective date.

Extension of filing deadlines: composition scheme taxpayers may file CMP-08 and GSTR-4 later this summer under GST rules.
The Government inserts provisos into Notification No. 13/2019-State Tax allowing persons under the composition scheme 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, as an amendment to the existing notification under the State GST enactment.

Late fee waiver for GSTR-3B returns extended with staggered filing deadlines for different turnover classes.
Amendment grants a late fee waiver for delayed furnishing of GSTR-3B returns for specified tax periods, conditional on filing by specified cut-off dates. The waiver applies to registered persons classified by aggregate turnover with distinct filing deadlines for each turnover band and tax period as set out in the inserted Table.

Interest relief for delayed GST returns permits nil-interest grace followed by interest, conditional on extended filing deadlines.
Amendment inserts provisos to Notification No.13/2017 to prescribe class-based interest treatment and extended conditional filing deadlines for FORM GSTR-3B for February, March and April 2020, providing a nil-interest concession for an initial grace period followed by a specified interest rate thereafter, contingent on furnishing the return by the particular dates listed for each turnover class. The amendment is made under section 50(1) read with section 148 and is deemed effective from 20th March, 2020.

Late fee waiver for delayed GSTR-1 filings allowed if returns furnished by the extended deadline.
The notification amends the State GST notification to provide that the late fee payable under the Act shall be waived for taxpayers who fail to furnish outward-supply details in FORM GSTR-1 for the identified months and the quarter ending 31st March, provided they furnish those details in FORM GSTR-1 on or before the extended deadline of 30th June, 2020.

Interest relief on delayed GST returns: reduced or nil interest for eligible taxpayers filing specified GSTR-3B returns within notified extended dates.
Amends the central GST notification to prescribe specified rates of interest for delayed FORM GSTR-3B filings based on classes of registered persons by aggregate turnover and designated tax periods, providing conditional nil interest windows and reduced interest treatment for eligible filers who submit returns by the extended dates set out in the inserted Table; the amendment is effective retrospectively from the stated commencement date.

Late fee waiver for specified GSTR-3B filing periods allows eligible taxpayers to avoid penalties if filed by extended dates.
Waives the late fee payable under section 47 for specified classes of registered persons who furnish FORM GSTR-3B for the tax periods February, March and April 2020 by the extended dates set for each turnover-based class; the amendment is deemed effective from 20 March 2020 and modifies Notification No. 58/2018 - State Tax.

Composition scheme filing requirement: electronic intimation and ITC statement must be submitted by the taxpayer within specified deadlines.
Registered persons opting for the composition scheme must electronically file FORM GST CMP-02, verified by electronic verification code or via a Facilitation Centre, by the prescribed deadline and furnish FORM GST ITC-03 as required by rule 44(4) by the prescribed date. Additionally, the entitlement condition for input tax credit is to be applied cumulatively for February through August 2020, with the September 2020 GSTR-3B return to include the cumulative ITC adjustment.

Interest relief for delayed GSTR-3B filings grants temporary nil interest windows and conditional extended filing timelines.
Prescribes interest treatment for registered persons filing FORM GSTR-3B after due dates by creating turnover based categories with specified conditional nil interest windows for particular tax periods and corresponding extended filing deadlines; interest becomes payable after those windows. The amendment is made effective from the stated effective date and applies to the named tax periods contingent on filing within the prescribed extended timelines.