Extension of deadline under CGST Act alters previous notification date to a later date, affecting prior tax compliance timelines.
Amends the earlier GST notification by substituting the original cut-off date with a later date under the authority of the Central Goods and Services Tax Act and relevant Rules, effectuated on the recommendations of the Council and referencing the principal notification's Gazette publication.

Amendment to rule 46 expands reference to prior financial years and postpones the compliance date to December.
The amendment to the sixth proviso to rule 46 replaces the reference to "a financial year" with "any preceding financial year from 2017-18 onwards", and substitutes the earlier October date with the "1st day of December", thereby expanding the temporal scope to include prior years from 2017-18 and deferring the operative compliance date to December.

Commencement of GST amendment rules: specified amendment provisions brought into force under Delhi GST framework.
Notification appoints a commencement date for specific amendment provisions to the Delhi GST rules, implementing payment-related provisions of the DGST rules including rule 87(13) and the payment form, under powers conferred by the Delhi GST Act and referencing the Fourth Amendment Rules and the earlier amendment notification, thereby bringing those specified rule provisions into force for state GST administration in the National Capital Territory of Delhi.

Basic customs duty on open cell panels adjusted by amendment, alters tariff entry and removes proviso clause.
Amends Notification No. 50/2017 Customs to impose basic customs duty on open cell components for LED/LCD TV panels by substituting the Table entry against S. No. 515A and omitting clause (d) of the first proviso, thereby modifying the exemption framework and tariff treatment for imported open cell panels, effective from the notified commencement date.

Late fee waiver for delayed GSTR-1 filings if returns are filed by June 30 under specified conditions.
The amendment inserts a proviso waiving the amount of late fee under the statutory late fee provision for the months of March, April and May 2020, and for the quarter ending 31st March 2020, where registered persons who failed to furnish outward supplies in FORM GSTR-1 by the due date furnish those details on or before 30th June 2020; the amendment takes effect from 3rd April 2020.

Late fee waiver under section 47 allows eligible taxpayers to avoid fees if delayed GSTR-3B returns meet extended filing deadlines.
The notification inserts a proviso waiving the late fee payable under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date but furnish the return by the extended dates set out in the Table for particular tax periods and turnover brackets; the amendment to Notification No. 76/2018-State Tax takes effect from 20th March, 2020.

Aadhaar authentication requirement: authorised signatories, partnership partners and HUF karta must authenticate Aadhaar for GST registration eligibility.
Notification requires that the authorised signatory of all entity types, managing and authorised partners of a partnership firm, and the karta of a Hindu undivided family undergo Aadhaar authentication of possession as specified in the GST Rules to be eligible for registration; where Aadhaar is not assigned, alternate and viable means of identification are to be offered, and the notification is effective from 1 April 2020.

GST rate amendment updates specified schedule entries, substituting year references and prescribing commencement from the notified date.
The State Government substitutes the figures "2020" with "2021" in column (5) against serial numbers 19A and 19B of the Table in Notification No. 12/2017-State Tax (Rate). The amendment is made under the Arunachal Pradesh Goods and Services Tax Act, 2017 on the Council's recommendation and takes effect from 1st October, 2020.

CGST exemption on export transportation services extended, continuing tax relief for carriage of goods by air or sea.
Extension of the CGST exemption maintains tax-free treatment for services of transporting goods by air or sea from the customs station of clearance in India to a place outside India by amending the principal notification's entries (19A and 19B) to substitute the later year, thereby continuing the exemption for the extended period under the Central Goods and Services Tax Act, 2017, effective from the notification's commencement date.

IGST exemption on overseas transportation of goods extended, maintaining zero-rating for carriage from Indian customs beyond prior expiry.
Amendment substitutes the year specified against serial numbers 20A and 20B in the Integrated Tax (Rate) notification to extend the IGST exemption for transportation of goods by air or sea from the customs station of clearance in India to a place outside India; the notification is made under relevant provisions of the IGST and CGST Acts and takes effect from 1st October, 2020.

UTGST exemption for transportation of goods by air or sea extended, maintaining zero-rate export treatment effective October.
Extension of the UTGST exemption for transportation of goods by air or by sea from the customs station of clearance in India to a place outside India by substituting the year against serial numbers 19A and 19B in the Union Territory Tax (Rate) notification, thereby extending the exemption period. The amendment is effected by Notification No. 04/2020 and takes effect from 1 October 2020.

GST notification amendment updates specified table entries, substituting reference years and prescribing an October effective date.
The Government, exercising statutory powers under the Karnataka Goods and Services Tax Act, 2017 and on the Council's recommendation, substitutes the figures "2020" with "2021" in column (5) against serial numbers 19A and 19B of the earlier notification; the amendment is limited to those table entries and comes into force on 1 October 2020.

Commencement of Foreign Contribution (Regulation) Amendment Act appoints the date for its provisions to come into force.
The Central Government, exercising the power conferred by sub section (2) of section 1 of the Foreign Contribution (Regulation) Amendment Act, 2020, appoints a specific day as the date on which the provisions of the Act shall come into force by notification of the Ministry of Home Affairs.

Commencement of International Financial Services Centres Authority Act provisions activated specified provisions from the appointed effective date.
Specified provisions of the International Financial Services Centres Authority Act, 2019 became operative on 1 October 2020. Sections 13 and 33 were brought into force through the Central Government's statutory commencement power. The activation is confined to those identified provisions and does not extend to provisions not specified.

Waiver of late fee for delayed GSTR-1 filings when outward supplies are furnished by extended deadlines.
The notification substitutes a proviso to waive the late fee for registered persons who failed to furnish outward supplies in FORM GSTR-1 for specified months and quarters in 2020, provided they submit the required details on or before the respective extended dates set out in the Table; the amendment is made under statutory authority and replaces the earlier proviso.

Late fee waiver for delayed GSTR-3B returns extends conditional relief and retrospective amnesty through specified filing windows.
Establishes specified filing windows and class-based conditions for waiver of late fees for delayed FORM GSTR-3B for February-July 2020, and provides retrospective relief for returns from July 2017 to January 2020 by waiving late fee amounts exceeding a de minimis threshold where returns are filed within the remedial period, with full waiver where central tax payable is nil.

Extension of e-way bill validity: bills generated before cutoff with expiries in lockdown window deemed valid until May deadline.
E-way bills generated on or before 24 March 2020 whose validity would expire between 20 March 2020 and 15 April 2020 are deemed to have their validity extended until 31 May 2020 pursuant to an amendment under the Andhra Pradesh Goods and Services Tax Act, 2017 inserting a proviso to the earlier notification.

Distinct-person registration for corporate debtors in insolvency-IRP/RP must secure new state registrations for debtor promptly.
The amendment excludes corporate debtors who furnished GST statements and returns for all tax periods prior to appointment of the IRP/RP from the special class, and provides that from the date of appointment the IRP/RP created class is a distinct person required to obtain a new GST registration in each State or Union Territory where the corporate debtor was earlier registered, within thirty days of appointment or by the notified deadline.

Return verification by EVC allowed for company GSTR-3B filings and SMS nil-return filing verified by OTP enabled.
The rules permit companies registered under the Companies Act to furnish GSTR-3B for the period 21 April 2020 to 30 June 2020 verified by Electronic Verification Code (EVC). A new rule 67A (date to be notified) allows nil GSTR-3B returns to be furnished via short messaging service using the registered mobile number and verified by a registered-mobile-number based One Time Password (OTP).

Commencement of Rule 87(13) under AP GST brings Form GST PMT-09 into force for prescribed payment procedures.
The Government of Andhra Pradesh, under its GST statute and amendment rules, appoints a commencement date to give effect to Rule 87(13) of the AP GST Rules and the prescribed Form GST PMT-09, thereby bringing into force the specified payment procedure and documentation requirements under the state GST framework.