GST return filing deadlines for May 2020 varied according to taxpayers' prior-year aggregate turnover category.
Electronic filing deadlines for FORM GSTR-3B for May 2020 were differentiated by aggregate turnover in the preceding financial year. Taxpayers exceeding the five crore rupees threshold were required to file through the common portal by 27 June 2020. Taxpayers up to that threshold, whose principal place of business was in Rajasthan, were required to file electronically by 14 July 2020.

GSTR-3B filing extensions: higher-turnover taxpayers get earlier extended deadline; smaller-turnover Tamil Nadu taxpayers receive a later deadline.
Amends Notification No. 7/2020 to set staggered extended electronic filing timelines for FORM GSTR-3B for May 2020 according to taxpayers' aggregate turnover, distinguishing between taxpayers above the turnover threshold and those at or below the threshold whose principal place of business is in Tamil Nadu, and confirming electronic filing through the common portal.

Return Due Dates: GSTR-3B monthly filings set with extended deadline for small-state taxpayers and mandatory electronic payment.
Specifies that FORM GSTR-3B for April-September 2020 must be filed electronically on or before the twentieth day of the month following each month, with a proviso allowing taxpayers with aggregate turnover up to rupees five crore and principal place of business in Tamil Nadu to file on or before the twenty-second day. Payment of tax must be discharged by debiting electronic cash or electronic credit ledger as applicable, and interest, penalty, fees or other amounts by debiting the electronic cash ledger, by the last date for filing.

Extension of GSTR-1 due date: monthly GSTR-1 filings for April-September 2020 due on the 11th day of succeeding month.
For registered persons with aggregate turnover above the prescribed threshold, the due date for furnishing FORM GSTR-1 for each month from April 2020 to September 2020 is extended to the eleventh day of the month succeeding the relevant month. The time limit for furnishing the corresponding returns under the inbound supplies provision for those months will be notified later. The notification is effective from 23 March 2020.

Export prohibition on ventilators and sanitizers instituted immediately; transitional arrangement under FTP not applicable.
All ventilators, including artificial respiratory apparatus and oxygen therapy devices, and all sanitizers falling under any ITC HS code are classified as prohibited for export with immediate effect; the transitional arrangement under Para 1.05 of the Foreign Trade Policy is not applicable to this amendment.

Annual return extension allows 2018-2019 filings electronically under the Act and applicable rule until end-June.
Extension granted for furnishing the annual return for the financial year 2018-2019: the time limit to file the annual return electronically through the common portal is extended until 30.06.2020. The extension is effected under the relevant provision of the Tamil Nadu Goods and Services Tax Act, 2017 read with the corresponding rule and is deemed to come into force from 23rd March 2020 by notification of the Commissioner of State Tax.

Exchange rate notification sets New Zealand dollar customs conversion rates for import and export under Customs Act.
Amendment under Section 14 of the Customs Act substitutes the Schedule-I entry for the New Zealand Dollar in Notification No.27/2020, effective 25th March, 2020, specifying distinct exchange rates for one New Zealand Dollar for imported goods and for exported goods to be applied for customs valuation and processing.

Extension of IGST and compensation cess exemption for EOUs through substitution of the notification's operative date.
Amendment substitutes the operative date in Notification No. 52/2003-Customs to extend the period of exemption from IGST and compensation cess to Export Oriented Units (EOUs), effected by a substitution in the opening proviso of the principal notification and issued as Notification No. 16/2020-Customs by the Department of Revenue.

GSTR-3B return deadlines set with extended filing dates for smaller taxpayers and mandated electronic payment of liabilities.
The return in FORM GSTR-3B must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each tax period, with taxpayers having aggregate turnover up to five crore rupees in the previous financial year permitted filing on or before the twenty-second day. Tax liabilities under FORM GSTR-3B are to be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable; interest, penalty, fees and other amounts must be debited to the electronic cash ledger, and all payments made not later than the last date for furnishing the return.

GSTR-1 filing deadline extended to the eleventh day following each month for specified high-turnover registrants.
Extends the time limit for furnishing details of outward supplies in Form GSTR-1 by registered persons with aggregate turnover above 1.5 crore rupees for each month from April 2020 to September 2020 to the eleventh day of the month succeeding the relevant month, under the proviso to section 37 read with section 168 of the Karnataka GST Act; deadlines for returns under sub-section (2) of section 38 for the same months will be notified later.

Extension of annual return filing deadline under KGST Act for the relevant financial year; electronic submission via common portal allowed.
Extension granted of the time limit for furnishing the annual return under the Karnataka Goods and Services Tax legal framework for the specified financial year, permitting electronic submission through the common portal; issued under statutory power read with the relevant procedural rule on the recommendations of the Council.

Aadhaar authentication for authorised signatories, partners and karta required for GST registration; alternate ID provided if no Aadhaar.
Notification mandates Aadhaar authentication of 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, with alternate and viable means of identification provided where Aadhaar is not assigned.

Aadhaar authentication for GST registration mandatory; alternate identification methods permitted; effective from the notified date.
Notifies that an individual shall undergo Aadhaar authentication as specified in rule 8 of the Nagaland GST Rules, 2017 for eligibility for registration, and where Aadhaar is not assigned the individual shall be offered alternate and viable means of identification as specified in rule 9; the notification is effective from the first day of April, 2020.

Aadhaar authentication exemption: non citizens excluded while specified person classes remain subject to verification requirements.
The State Government notifies that Aadhaar authentication provisions under the Nagaland GST Act shall not apply to persons who are not citizens of India, while preserving applicability for specified classes: individuals, authorized signatories of all types, managing and authorized partners, and the Karta of a Hindu undivided family.

GSTR-9C exemption for foreign airline companies; submit CA authenticated receipts and payments statement for Indian operations instead.
Foreign airline companies registered as foreign companies and compliant with the Companies (Registration of Foreign Companies) Rules are exempted from furnishing the reconciliation statement in FORM GSTR-9C under the Rajasthan GST Rules. Instead, for each GSTIN they must submit a receipts and payments statement for the financial year covering Indian business operations, duly authenticated by a practicing Chartered Accountant or an authorised firm/LLP of such accountants, by the statutory deadline in the year following the financial year.

State tax reimbursement for hotels and tour operators subject to defined eligibility, exclusions, recovery and reduction by other schemes.
Reimbursement is provided for State Tax due and deposited by hotels, heritage hotels, resorts and tour operators registered under the Rajasthan GST Act, defined as SGST paid from the electronic cash ledger after full use of SGST and IGST input tax credit; stand-alone restaurants and clubs are excluded and SGST on rental or leasing services is not reimbursable.

GSTR-3B filing deadlines set for specified months; smaller state taxpayers receive a later monthly due date for filing.
Specifies filing dates for FORM GSTR-3B for April-September 2020: returns to be furnished electronically on or before the twentieth day of the succeeding month, with taxpayers having aggregate turnover up to five crore and principal place of business in the State permitted to file on or before the twenty-fourth day. Payment rule: persons filing FORM GSTR-3B must, subject to Section 49, discharge tax by debiting the electronic cash or electronic credit ledger and discharge interest, penalty or fees by debiting the electronic cash ledger, not later than the last date for furnishing the return.

GSTR-1 due date extension: furnishing for specified months extended until the eleventh day of the succeeding month.
Extends the due date for furnishing outward-supply details in FORM GSTR-1 for registered persons above the notified aggregate-turnover threshold, allowing submission for each month April-September 2020 until the eleventh day of the month following the relevant month; time limits for related returns under the separate return-filing provision for these months will be notified subsequently.

GSTR-1 filing deadline extended for eligible small taxpayers to specified quarterly dates, easing return furnishing requirements.
Notifies that registered persons with aggregate turnover up to 1.5 crore rupees shall furnish outward supply details in FORM GSTR-1 quarterly: April-June, 2020 by 31st July, 2020 and July-September, 2020 by 31st October, 2020, with other monthly return time limits under Section 38(2) to be notified later.

Aadhaar authentication requirement for non-individual representatives affects GST registration eligibility, with alternate identification offered if Aadhaar unavailable.
Notification mandates Aadhaar authentication for authorised signatories, managing and authorised partners, and the Karta of an HUF to be eligible for GST registration under Meghalaya GST Rules, with alternate identification measures available where Aadhaar is not assigned, as specified in rules 8 and 9.