Waiver of late fee for delayed GSTR-1 filings extends specific cut off dates, relieving registered persons who file within those windows.
Amends a prior notification to waive the late fee for registered persons who fail to furnish FORM GSTR-1 for specified months and quarters but furnish the outward supplies on or before the substituted proviso dates; covers March-June 2020 for monthly filers and January-June 2020 for quarterly filers, and is deemed effective from 24 June 2020.

Waiver of late fees for delayed GSTR-3B filings, with conditional extended deadlines and amnesty for past periods.
Amends a prior notification to grant targeted relief for delayed filing of FORM GSTR-3B by prescribing extended final filing dates for February-July 2020 based on turnover classes, and by granting a one time waiver of late fee for returns for July 2017-January 2020 filed between 1 July 2020 and 30 September 2020: amounts of late fee in excess of two hundred and fifty rupees are waived and returns showing nil State tax attract a full waiver. The amendments are effective from 24 June 2020.

Reduced interest relief for delayed GST filings: phased nil interest windows for specified taxpayers, followed by standard interest thereafter.
Amends prior notification to provide time limited suspension and reduction of interest on delayed GST payments for specified taxpayers filing FORM GSTR 3B; creates class based nil interest windows measured from original due dates for tax periods from February to July 2020, after which a uniform interest rate applies until prescribed cut off dates, effective from a stated date in June 2020.

Composition levy updated under GST Rules: substituted table prescribes distinct tax rates for manufacturers, specified and other suppliers.
Amendment to rule 7 substitutes a revised Table prescribing composition levy categories and corresponding turnover-based tax rates effective 1 April 2020. The Table distinguishes manufacturers (excluding notified goods), suppliers making specified Schedule II supplies, other eligible composition suppliers, and persons opting under an alternate composition provision, and assigns each category a specified rate on turnover of taxable supplies in the State.

Late fee waiver for registered persons' delayed GSTR-1 filings if returns furnished by specified extended deadlines.
The substituted proviso waives the late fee payable under section 47 for registered persons who fail to furnish outward supplies details in FORM GSTR-1 by the due date but furnish those details on or before specified extended dates for particular months and quarters (March 2020; April 2020; May 2020; June 2020; January-March 2020 quarter; April-June 2020 quarter).

Late fee waiver for delayed GSTR-3B filings grants relief when returns are filed within a specified relief period.
The notification substitutes a Table prescribing extended due dates for furnishing FORM GSTR-3B for specified classes of registered persons and tax periods, and institutes a late fee waiver under section 47: late fee amounts in excess of two hundred and fifty rupees are waived where returns for July 2017 to January 2020 are furnished between 1 July 2020 and 30 September 2020; where state tax payable is nil, the total late fee for those periods shall be waived if furnished within that period.

Interest on delayed GST returns: initial nil-interest grace periods followed by standard interest rate thereafter for specified months.
The substituted proviso prescribes the rate of interest per annum for classes of registered persons required to furnish FORM GSTR-3B who fail to file returns and remit tax by the due date, by reference to a Table: nil-interest grace periods are allowed for specified initial days for particular months, after which interest at 9 per cent per annum applies until the stated cut-off dates; differing windows apply to taxpayers above the aggregate turnover threshold and to smaller taxpayers with principal place of business in Goa.

Composition levy rates updated under rule 7, defining eligible categories and turnover-based tax obligations.
Amendment substitutes the Table in rule 7 to specify four categories of registered persons eligible for composition levy and assigns distinct turnover-based tax rates for each category of supplies in the State or Union territory, including manufacturers (with exclusions), suppliers of certain Schedule II paragraph 6(b) supplies, other eligible suppliers, and registered persons who may opt under the alternate composition provision.

Commencement of Goa GST Amendment: sections 2 and 12 take effect from 30 June 2020.
The Government appoints 30 June 2020 as the date on which specified provisions of the Goa Goods and Services Tax (Amendment) Ordinance, 2020 shall come into force, issued under the power conferred by sub section (2) of section 1 of the Ordinance and promulgated by the Department of Finance as a formal commencement notification.

Electronic verification for GST returns permits companies to file GSTR-3B and GSTR-1 via EVC during specified period.
The Goa GST (Sixth Amendment) Rules, 2020 amend rule 26(1) to permit persons registered as companies to furnish FORM GSTR-3B verified through EVC from 21st April, 2020 to 30th September, 2020, and to furnish FORM GSTR-1 verified through EVC from 27th May, 2020 to 30th September, 2020; the rules come into force on 27th May, 2020.

Extension of re-import deadline: affected re-import deadlines due to COVID-19 extended by three months under customs amendment.
The notification amends condition (iii) of the principal customs notification to provide that where the last date for re import falls between 1 February 2020 and 31 July 2020, that last date is extended by three months; the amendment is effected as a proviso and issued under the powers of sub section (1) of section 25 of the Customs Act, modifying the operative timeline for re import obligations in response to COVID 19 disruptions.

Late fee waiver for specified GST returns filed by end of September 2020; full waiver where central tax payable is nil.
Grants a conditional late fee waiver for specified registered persons who file prescribed GST returns by the extended cut-off: late fee in excess of two hundred and fifty rupees shall be waived, and fully waived where the total central tax payable in the return is nil; similar waiver applies to taxpayers above the aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by the extended cut-off. The notification is deemed effective from 25 June 2020.

State tax amendment on aircraft maintenance services introduces a new taxable entry and retrospective applicability.
The notification amends Notification No. 11/2017 by inserting item (ia) under serial number 25 to tax maintenance, repair or overhaul services for aircraft, aircraft engines and aircraft components or parts, adjusts item (ii) to reference the new item (ia), and declares the amendment effective from 1st April, 2020.

Extension of GSTR-3B filing deadline: small West Bengal taxpayers permitted additional time to file August return.
Taxpayers with principal place of business in West Bengal and aggregate turnover not exceeding the small taxpayer threshold may furnish FORM GSTR-3B for August 2020 electronically through the common portal on or before 3rd October 2020; this insertion as a proviso amends an earlier departmental notification and is made under the State GST statute and relevant rule, with the notification deemed effective from 24th June 2020.

GST rate amendment: Telangana modifies State Tax schedules by inserting, omitting and substituting tariff entries affecting tax applicability.
The notification amends the State Tax (Rate) schedules by omitting a listed entry from the 2.5% schedule, inserting a new tariff entry into the 6% schedule while omitting two other 6% entries, and by omitting one 9% entry and substituting the description of another 9% serial to read as "All goods"; the amendments are declared effective from the commencement of the relevant fiscal period.

GST return filing deadline extended for certain Uttar Pradesh taxpayers filing August 2020 GSTR-3B through the common portal.
Uttar Pradesh GST notification inserts an additional proviso for taxpayers whose aggregate turnover in the previous financial year does not exceed five crore rupees and whose principal place of business is in Uttar Pradesh. For such taxpayers, the return in FORM GSTR-3B for the month of August 2020 must be furnished electronically through the common portal on or before 3 October 2020.

Statutory correction in GST notification substitutes "second proviso" with "first proviso" in the original text.
A corrigendum to the Uttar Pradesh SGST notification corrects a textual reference in the second paragraph. The expression "second proviso" in the first line is substituted with "first proviso", aligning the notification with the intended proviso reference in the original instrument.

Anti-dumping duty extension preserves duties on Phenol imports from South Africa pending statutory review under the Customs Tariff Act.
Notification No. 18/2020-Customs (ADD) amends Notification No. 32/2015-Customs (ADD) to extend the anti-dumping duty on Phenol originating in or exported from South Africa, pursuant to a continuation review under section 9A of the Customs Tariff Act and rules 18 and 23 of the Anti-dumping Rules, so that the duty remains in force up to and inclusive of the 9th January, 2021, unless revoked, superseded or amended earlier.

Import restriction: Cut flowers imports now permitted only through a specified airport; general import policy remains free.
Imports of cut flowers under HS Code 0603 remain classified as Free, but a new policy condition requires that such imports - including roses, carnations, orchids, chrysanthemums, lilies and other varieties - be allowed only through a specified airport as the exclusive port of entry, creating a procedural compliance requirement within the Foreign Trade Policy framework.

Appointments to Investor Education and Protection Fund Authority revise membership, specify term governance and entitlement to meeting expense reimbursement.
Amends the Investor Education and Protection Fund Authority notification to substitute specified entries, appointing the Secretary, Ministry of Corporate Affairs as Chairperson (ex officio), the Reserve Bank Executive Director as ex officio Member, and three named Members; appointments effective from publication. Substitutes the paragraph on terms to provide that the term of office of the affected members is governed by the IEPF Rules and that they are entitled to reimbursement of actual expenditure for attending meetings under the rules.