Exemption from reconciliation statement: designated foreign airlines need not file GSTR-9C but must file certified receipts-and-payments.
Designated foreign airline companies complying with the Companies (Registration of Foreign Companies) Rules are exempt from furnishing FORM GSTR-9C. Instead, for each GSTIN they must submit a receipts-and-payments statement for the financial year in respect of Indian business operations, duly authenticated by a practicing Chartered Accountant or a firm/LLP of practicing Chartered Accountants in India, by 30th September following the financial year.

GST rate amendment: schedules adjusted to omit and insert tariff entries, altering taxable classifications and applicability.
Amendment revises Puducherry GST schedules by omitting specified serials in Schedule I (2.5%) and Schedule II (6%), inserting new serial 75A in Schedule II for tariff heading 3605 00 10 covering "All goods", deleting specified serials in Schedule II and Schedule III, and substituting the Schedule III entry for a serial with "All goods". These changes, effected under the cited Act, take effect from the 1st day of April, 2020.

GST on aircraft maintenance services introduced, bringing maintenance, repair and overhaul activities into the specified state tax regime.
The notification inserts item (ia) to the Table to cover maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts, specifying the applicable state GST treatment in the Table and amends item (ii) to include a cross-reference to (ia); the amendment comes into force from the commencement date stated in the notification.

Quarterly GSTR-1 filing deadline extended for small taxpayers with prescribed due dates for the specified quarters.
Notification prescribes a special quarterly furnishing procedure in FORM GSTR-1 for registered persons with aggregate turnover up to 1.5 crore rupees, and fixes due dates of 31st July, 2020 for April-June 2020 and 31st October, 2020 for July-September 2020; the time limit for furnishing monthly return details for April-September 2020 will be notified later.

Aadhaar authentication requirement for non-individual GST registrants' authorised representatives to establish registration eligibility with alternate identification permitted.
Notification requires Aadhaar authentication for the authorized signatory of all entity types, managing and authorized partners of partnership firms, and the Karta of a Hindu undivided family as a condition for GST registration; where Aadhaar is not assigned, alternate viable identification methods specified in the rules are to be offered.

Aadhaar authentication requirement: individuals must undergo Aadhaar authentication to qualify for GST registration; alternate ID permitted.
Notification prescribes the commencement date from which an individual must undergo Aadhaar authentication to be eligible for registration under the Puducherry Goods and Services Tax framework, linking the authentication requirement to the mechanism set out in the GST Rules. Where an individual has not been assigned an Aadhaar number, an alternate and viable means of identification must be offered as specified in the rules.

Aadhaar authentication exemption: non citizens and specified classes exempted from Aadhaar requirements under Puducherry GST rules.
The notification excludes persons who are not citizens of India from Aadhaar authentication obligations and confines the classes subject to Aadhaar provisions to: Individual; Authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family, thereby creating a specific exemption regime under the Puducherry GST framework.

Aadhaar authentication requirement for registration triggers physical verification if not completed, affecting GST registration and verification process.
Aadhaar authentication is required for GST registration; failure (except for exempt persons) mandates physical verification of the principal place of business in the presence of the applicant and uploading of the verification report and supporting documents in FORM GST REG-30 within fifteen working days. Refunds involving amounts debited from the electronic credit ledger shall, if admissible, be re credited to that ledger by order in FORM GST PMT-03; proportionate cash refunds and re crediting procedures are prescribed in FORM RFD-06 and GST PMT-03. Recovery of export-related refunds is mandated where export proceeds are not realised within the permitted foreign exchange period, subject to RBI write off exceptions.

Dynamic QR code requirement for high-turnover registered persons' B2C invoices, with delayed implementation to October.
Registered persons above the statutory high-turnover threshold must include a Dynamic QR code on B2C invoices, with invoices that provide a digital-display cross-reference to payment by Dynamic QR treated as containing a QR code; the notification supersedes the earlier notification and takes effect from 1 October 2020.

Exchange rate determination set for conversion of foreign currencies to Indian rupee for import and export procedures.
The Central Board of Indirect Taxes and Customs, exercising powers under section 14 of the Customs Act, 1962, fixes distinct rupee conversion rates for specified foreign currencies for imported and exported goods as set out in Schedule I (per unit) and Schedule II (per 100 units), effective from 2nd April, 2020, superseding the earlier notification while preserving prior actions done or omitted before supersession.

Small account operational extension allows continued activity through a notified transitional period under amended PMLA record rules.
The Central Government amends the Maintenance of Records Rules, 2005 to permit a small account to remain operational for a specified transitional period by inserting a clause in the proviso to sub rule (5) of rule 9; the amendment overrides the prior proviso for that period and allows further periods as notified, with the rules coming into force on publication in the Official Gazette.

Export repatriation period expanded: RBI may specify timelines in consultation with Government for export realisation.
The amendment replaces fixed repatriation timelines in Regulation 9 by empowering the Reserve Bank, in consultation with the Government, to specify from time to time the period within which export proceeds must be realised and repatriated; subsequent references to the prior fixed durations are replaced with the term said period.

Steel import monitoring registration validity extended for affected automatic registrations to address COVID-19 related shipment delays.
The Steel Import Monitoring System requires importers to submit advance information online and obtain an automatic Registration Number on payment of a registration fee subject to minimum and maximum caps. Registrations may be applied for between 60 and 15 days before expected arrival and are ordinarily valid for 75 days. Automatic registration numbers generated up to 31 March 2020 are granted a one-time extension of validity to a total of 135 days due to COVID-19 related shipment delays.

Extension of Foreign Trade Policy extended operative period and automatic validity extensions granted for import authorisations.
The Foreign Trade Policy 2015-2020 is extended to remain in force until 31 March 2021 with corresponding date substitutions across FTP provisions. Para 3.08(a) requires separate notification of eligible service categories and reward rates for a specified 12 month period and defers decisions on subsequent continuation. For DFIA instruments and related import authorisations expiring in the early 2020 window, validity is automatically extended by six months from their expiry; similar six month automatic extensions are inserted in other FTP provisions addressing import validity.

Aircraft maintenance and overhaul services added to GST rate table, with related cross-reference amended from April 2020.
Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts are inserted in the rate table under serial number 25, with a specified rate entry of 2.5. The related cross-reference in item (ii) is amended to include the newly inserted item (ia). The amendment takes effect from 1 April 2020.

GST rate schedule amendment revises goods entries, inserts a new tariff item, and omits specified serial numbers.
Amendment is made to the Uttar Pradesh GST rate notification by revising the goods entries in the scheduled rate tables with effect from 1 April 2020. In Schedule I (2.5%), serial number 187 is omitted. In Schedule II (6%), a new entry is inserted after serial number 75 for tariff item 3605 00 10 covering "All goods", and serial numbers 202 and 203 are omitted. In Schedule III (9%), serial number 73 is omitted and the description at serial number 379 is substituted to read "All goods".

Tariff value fixation for specified imports establishes benchmark import valuation references and form-specific precious metals rules.
The Central Board of Indirect Taxes & Customs, under sub-section (2) of section 14 of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to fix tariff value benchmarks for specified imported commodities-including categories of edible oils, brass scrap, poppy seeds, areca nuts-and to prescribe unit tariff values and form-specific conditions for imports of gold and silver.

Return filing due dates set for monthly FORM GSTR-3B with standard and small-taxpayer deadlines and ledger-based payment requirement.
Prescribes that FORM GSTR-3B for April-September 2020 must be furnished electronically by the twentieth day of the succeeding month, except taxpayers with aggregate turnover up to rupees five crore and principal place in Chhattisgarh who have until the twenty-second day. Requires discharge of tax by debiting the electronic cash ledger or electronic credit ledger and payment of interest, penalty, fees or other amounts by debiting the electronic cash ledger not later than the specified return-filing date. Effective from 23 March 2020.

GSTR-1 filing extension for small registered persons: quarterly submission timelines prescribed with retroactive commencement.
Registered persons with aggregate turnover up to 1.5 crore must follow a special quarterly procedure to furnish outward supply details in FORM GSTR-1: April-June 2020 details by 31st July 2020 and July-September 2020 details by 31st October 2020; the time limit for returns under section 38(2) for April-September 2020 will be notified later; notification effective from 23 March 2020 under section 148 of the Chhattisgarh GST Act.

GSTR-3B filing deadlines extended with staggered due dates and mandatory electronic ledger-based payment by due date.
Returns in FORM GSTR-3B for April 2020 to September 2020 must be furnished electronically on or before the twentieth day of the month succeeding each period, except that taxpayers with aggregate turnover up to five crore rupees in the previous financial year shall file on or before the twenty-fourth day. Tax liabilities shown in FORM GSTR-3B must be discharged, subject to section 49, by debiting the electronic cash ledger or electronic credit ledger not later than the applicable due date.