GST notification amendment extends the operative deadlines by substituting the earlier specified dates with later August dates.
The Uttarakhand Government amended an earlier GST notification by substituting the dates 29 June 2020 and 30 June 2020 with 30 August 2020 and 31 August 2020 respectively, thereby extending the operative deadlines under the notification issued in public interest.

GST time limit extension through amendment notification substitutes earlier Uttarakhand dates with later August deadlines.
Extension of the time limits specified in a prior Uttarakhand GST notification is made by substituting the earlier dates with later dates. The amendment, issued in public interest under section 168A of the Uttarakhand Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017, changes the date references in clause (i) of the first paragraph of the earlier notification.

Revocation of cancelled GST registration gets a fresh time calculation under a removal of difficulties clarification.
Clarification is issued for calculating the thirty-day period to apply for revocation of cancellation of registration where cancellation was ordered against registered persons covered by the specified default-based cancellation clauses and notice was served by e-mail or made available on the common portal. For cancellation orders passed up to 12 June 2020, the period is to be computed from the later of the date of service of the cancellation order or 31 August 2020. The measure is framed as a removal of difficulties to address expired revocation and appeal timelines.

GST late fee waiver for delayed GSTR-1 filing applies to specified monthly and quarterly tax periods.
Late fee payable for delay in furnishing outward supplies in FORM GSTR-1 is waived for registered persons who miss the due date but file the return within specified extended dates. The waiver applies to monthly filers for March, April, May and June 2020, and to quarterly filers for January to March 2020 and April to June 2020. The notification substitutes the earlier proviso in the existing Uttarakhand GST late fee waiver notification.

Late fee waiver for delayed GSTR-3B returns extends conditional amnesty and nil-tax relief for specified filing periods.
Late fee under the Uttarakhand Goods and Services Tax regime is conditionally waived for delayed furnishing of FORM GSTR-3B returns, with an amnesty framework for specified tax periods. The notification prescribes extended filing dates for taxpayers based on aggregate turnover and also grants a one-time waiver of late fee in excess of two hundred and fifty rupees for FORM GSTR-3B returns for July 2017 to January 2020 furnished between 1 July 2020 and 30 September 2020. Where the total state tax payable is nil, the entire late fee is waived for the same delayed returns.

Interest on delayed GSTR-3B returns reduced temporarily for specified tax periods under turnover-based compliance relief.
Interest payable on delayed furnishing of FORM GSTR-3B returns is temporarily reduced for specified tax periods by substituting the existing proviso to the interest notification under the Uttarakhand Goods and Services Tax law. The amended proviso applies to registered persons who fail to furnish GSTR-3B along with tax payment by the due date and prescribes different interest treatment according to turnover-based classes of taxpayers. The proviso creates a time-bound concession in the levy of interest for delayed GSTR-3B compliance across the stated tax periods.

Composition levy rates under GST revised for manufacturers and eligible suppliers through amended state rules.
The Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2020 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 1 April 2020. The amendment substitutes the table in rule 7 governing composition levy rates under section 10, including prescribed rates for manufacturers, specified suppliers, and other eligible suppliers based on turnover in the State.

Commencement date: specified State GST amendment provisions designated to take effect from the appointed date.
The State Government appointed 30th June 2020 as the date on which clause nos. 2, 12 and 13 of the Uttarakhand Goods and Services Tax (Second Amendment) Ordinance, 2020 shall come into force, invoking the ordinance's commencement power and recording that the step is expedient in the public interest by official notification dated 22 July 2020.

Electronic verification code filing for GST returns extended for company-registered persons under the amended Uttarakhand rules.
The Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2020 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 27 May 2020. The amendment substitutes the second proviso to rule 26(1) and extends electronic verification code (EVC) facility to registered persons under the Companies Act, 2013 for specified GST filings during prescribed periods. A company-registered person may furnish FORM GSTR-3B through EVC from 21 April 2020 to 30 September 2020, and FORM GSTR-1 through EVC from 27 May 2020 to 30 September 2020.

Interest relief for delayed GST returns where eligible taxpayers receive nil or reduced interest if returns filed within extended deadlines.
Inserts a proviso prescribing interest waiver or reduction for registered persons filing FORM GSTR-3B for February-April 2020: differential treatment by preceding-year aggregate turnover, specified nil or reduced interest rates linked to precise extended filing deadlines for each turnover class and tax period; relief applies only if the return is furnished in FORM GSTR-3B by the stated date. The notification is deemed effective from 20 March 2020.

Waiver of late fee for delayed GSTR-3B returns if returns are furnished by specified extended dates under conditional scheme.
A conditional waiver of late fee for FORM GSTR-3B returns for February-April 2020 is granted by inserting a proviso into the prior notification: registered persons in specified turnover-based classes shall have the late fee waived for the listed tax periods if they furnish the delayed FORM GSTR-3B by the extended dates set in the Table corresponding to their class and tax period.

Extension of GSTR-4 due date: West Bengal notification amends prior deadline, postponing filing under SGST rules.
Extends the statutory deadline for furnishing Form GSTR-4 for the financial year 2019-2020 by substituting the earlier notified due date with a later date, and declares the amendment to be effective from a specified earlier date, thereby postponing the filing obligation under the West Bengal Goods and Services Tax framework.

Nil return SMS filing allows submission and OTP verification of Nil monthly and outward-supplies returns via registered mobile.
Rule 67A permits a registered person required to furnish a Nil return under section 39 in the monthly return form or Nil details of outward supplies under section 37 in the outward-supplies return form to furnish those filings through short messaging service using the registered mobile number, with verification by a registered mobile-number-based One Time Password facility; a Nil return is defined as a return having no entry in any table of the applicable form.

Late fee waiver for delayed GST returns where returns are filed by the prescribed extended deadline, subject to conditions.
Conditional waiver of late fee for delayed GSTR-3B and specified returns is granted where returns are filed by 30th September, 2020; waiver removes late fee amount in excess of a nominal threshold and fully waives late fee for returns showing nil State tax payable. A parallel condition applies to taxpayers above a prescribed turnover threshold for GSTR-3B for May-July, 2020. The amendment to notification No. 1895-F.T. is effective from 25th June, 2020.

SMS filing for nil GST returns allowed, enabling registered mobile OTP verification of nil GSTR submissions.
The amendment substitutes Rule 67A to allow a registered person required to furnish a nil return under Section 39 (FORM GSTR-3B) or nil outward supply details under Section 37 (FORM GSTR-1) to submit those nil returns or details by short messaging service using the registered mobile number, with verification through a registered mobile number-based One Time Password; an Explanation defines a nil return or nil details as a return or details for a tax period with no entries in any tables of the relevant form.

Extension of time to pass orders under Section 54(7) of HGST Act expands deadline for claim adjudication.
The Haryana government amended notification No.51/GST-2 (30.06.2020) to extend the period for passing orders under Section 54(7) of the Haryana GST Act by substituting earlier date references in the first paragraph: the cutoff is moved to 30th August, 2020 and 31st August, 2020 respectively, with some cases allowed up to fifteen days thereafter, thereby extending the timeline for adjudication of claims.

Due date extension for GST compliance: earlier June deadlines are substituted to a consolidated end August cutoff for affected obligations.
The executive amended notification No.43/GST-2 (7 May 2020) to extend GST filing and compliance deadlines by substituting original June deadlines with end-August dates, effecting textual changes in the first paragraph, clause (i), so obligations covered by that notification now have a consolidated extended cutoff in August.

Waiver of late fee for delayed GSTR-1 filings enables specified extensions to furnish outward supplies by announced dates.
The amendment waives the amount of late fee for registered persons who fail to furnish FORM GSTR-1 for specified months and quarters, provided they submit the details of outward supplies on or before the corresponding extended dates set out in the Table; this relief applies only to the outward-supplies statement and replaces the earlier proviso in the prior notification.

Late-fee waiver for historic GSTR-3B non-filers allows conditional amnesty if returns filed within specified July-September window.
The notification amends an earlier Haryana GST departmental notification to provide extended filing deadlines for FORM GSTR 3B for February-July 2020 by class of registered persons based on aggregate turnover, and grants a one time waiver of the total late fee for returns for July 2017-January 2020 insofar as it exceeds a capped amount if filed between 1 July 2020 and 30 September 2020; returns showing nil state tax shall receive a full late fee waiver if filed in the same period.

Nil return submission by SMS permitted, with registered mobile OTP verification enabling electronic filing of specified GST returns.
For a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1, electronic furnishing includes submission via short messaging service using the registered mobile number, with the submission verified by a registered mobile number-based One Time Password facility; a Nil return means no entry in all Tables of the relevant form for the tax period.