SMS filing of nil GST returns allowed, enabling mobile OTP verification for GSTR-3B and GSTR-1 submission.
Substitution of Rule 67A permits furnishing of a Nil return in FORM GSTR-3B or Nil details in FORM GSTR-1 through a short messaging service using the registered mobile number, with verification by a registered mobile number based One Time Password; a Nil return or Nil details means no entries in any Tables of the respective form.

Late fee waiver for delayed GST returns: conditional relief if returns filed by end of September 2020
Amendment provides a conditional late fee waiver for registered persons who furnish specified returns by 30 September 2020: amounts of late fee in excess of two hundred and fifty rupees are waived, with full waiver where central tax payable is nil. A distinct proviso applies identical conditions to taxpayers above the aggregate turnover threshold for delayed filing of FORM GSTR-3B for May-July 2020. The amendment is effective from 25 June 2020 and modifies existing notification provisos under the Maharashtra GST framework.

Amendment of GST notification dates extends specified June deadlines to later August dates under Goa GST law.
Under Section 168A of the Goa Goods and Services Tax Act, 2017, the Government of Goa substitutes two specified date phrases in Notification No. 38/1/2017-Fin(R&C)(151), thereby replacing the original deadline dates in the first paragraph of that notification with later calendar dates as recorded in the July departmental notification.

Extension of GST compliance deadlines under Goa GST Act shifts end of June due dates to end of August to extend filing time.
Amendment exercises powers under Section 168A of the Goa Goods and Services Tax Act, 2017 to substitute earlier end of June compliance dates in Government Notification No. 38/1/2017-Fin(R&C)(148) with revised end of August dates for the items specified in clauses (i) and (ii) of the first paragraph, thereby extending the prescribed temporal compliance window and publishing the change as an official government notification.

Nil return by SMS: allows registered taxpayers to submit and verify nil GST returns using mobile OTP.
Rule 67A is substituted to allow registered persons required to file Nil returns in FORM GSTR-3B or Nil details in FORM GSTR-1 to furnish those Nil returns or details via short messaging service using the registered mobile number, with verification by a registered mobile number based One Time Password. A Nil return or Nil details is defined as a return or details for a tax period with no entries in any Tables of the respective forms.

Anti-dumping duty continued on steel and fibre glass measuring tapes from China, obliging importers to pay duties to prevent dumping.
Imposes continued anti-dumping duty on steel and fibre glass measuring tapes and their parts under tariff heading 9017, originating in or exported from the People's Republic of China, following a sunset review finding continued dumping and likelihood of recurrence. Duty rates are specified per kilogram denominated in US dollars for steel and fibre glass tapes and apply across direct and indirect export routes. The duty is payable in Indian currency, effective for five years from notification, and conversion uses the Government-specified exchange rate applicable on bill of entry presentation.

Code on Wages draft rules: comprehensive framework for minimum wages, working hours, bonus, payment and compliance procedures.
Draft Code on Wages (Central) Rules, 2020 prescribe definitions, administrative authorities, occupational skill categorisation, and geographic divisions; set minimum wage calculation criteria based on a standard working-class family and conversion rules for day, hour and month rates; require Board and State consultation to fix and periodically revise a national floor wage; prescribe working hours, weekly rest and night-shift rules; regulate payment, permissible deductions, recovery of advances, bonus computation and carry-forward mechanisms; mandate registers, wage slips, complaint and enquiry procedures, forms and an inspection scheme.

Code on Wages rules set minimum and floor wage frameworks, work hours, rest day, payment and deduction procedures.
Draft rules under the Code on Wages set central procedures for fixing minimum wages using specified consumption and expenditure norms, require geographical and skill categorisation for wage fixation, and mandate periodic revision of dearness allowance and floor wage. They prescribe an eight-hour normal working day, limits on spread-over and weekly rest-day rules (including substitution and overtime pay), furnish forms and registers for wage payment and deductions, regulate advances, fines and recovery (with a fifty percent monthly cap), detail bonus computation and carry-forward mechanisms, and define Board constitution, enforcement, inspection and dispute/penalty procedures.

Commencement of GST amendment rules fixed from 8 June 2020 under Uttar Pradesh tax notification.
The Governor appointed 8 June 2020 as the date on which the provisions of the Uttar Pradesh Goods and Services Tax (Fortieth Amendment) Rules, 2020 came into force. The notification was issued under section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with rule 3 of the Amendment Rules, and operates only to bring the notified provisions into effect.

Tax Saver Scheme for NPS Tier II creates a contribution-based account with mandatory lock-in and non-transferability protections.
Establishes the National Pension Scheme Tier II- Tax Saver Scheme, 2020 for Central Government employees who activate a specified account under regulatory guidelines; requires minimum contributions, imposes a three-year lock-in on credited amounts, and forbids assignment, pledge or hypothecation of contributions during the lock-in period.

Revocation of GST registration: filing window extended-later of service date or specified date allowed for affected cancellations.
For cancellations effected up to the specified cutoff, the thirty-day period for filing applications for revocation under section 30(1) shall be calculated by reference to the later of: the date of service of the cancellation order, or a specified later calendar date. The Order, issued under section 172 as a Removal of Difficulties order, addresses cases where notices were served electronically or on the common portal and is deemed to have come into force from a designated earlier date.

Interest concessions for delayed GST returns: phased nil-interest windows then standard interest for different taxpayer turnover categories.
The amendment substitutes the first proviso to prescribe the rate of interest for registered persons required to furnish returns in FORM GSTR-3B who fail to pay tax by the due date, establishing turnover-based classes and phased nil-interest windows for specified tax periods, after which a uniform interest rate applies.

SMS filing for nil GST returns enabled: registered mobile OTP verifies nil GSTR returns and outward supply details.
Substitution of Rule 67A permits a registered person required to furnish a Nil return under section 39 in FORM GSTR-3B or Nil details under section 37 in FORM GSTR-1 to furnish such return or details through short messaging service using the registered mobile number, with verification by a registered mobile number-based One Time Password; Nil return or Nil details mean tax periods with no entries in all the Tables of the respective forms.

Extension of GST notification deadlines: June dates substituted with August dates to postpone operative deadlines.
Amendment substitutes dates in a prior state GST notification, replacing the 29th day of June with the 30th day of August and the 30th day of June with the 31st day of August in the first paragraph of that notification, issued by the Finance Department under the State's GST statutory authority.

GST compliance deadlines extended under Rajasthan notification, postponing earlier prescribed cutoff dates to later specified dates.
The State Government, on Council recommendations and under powers conferred by the Rajasthan Goods and Services Tax Act, amends a prior Finance Department notification by substituting two specified cutoff dates in the first paragraph, clause (i): the earlier date in the first substitution is replaced by a date at the end of August and the second substitution replaces the earlier date with the last day of the subsequent August period.

Revocation period calculation extended for registrations cancelled via electronic notice; later of service date or extended deadline applies.
For cancellations effected up to 12th June, 2020 where notice was served electronically or made available on the common portal, the thirty day period for filing applications for revocation of cancellation under sub section (1) of section 30 shall be computed by reference to the later of the date of service of the cancellation order or 31st August, 2020.

Late fee waiver for delayed GSTR-1 filings where taxpayers submit outward-supply details by specified grace dates.
Substitution of the fourth proviso in the earlier notification waives the late fee for registered persons who failed to furnish outward supplies in FORM GSTR 1 by the due date, provided those details for the specified months and quarters are furnished on or before the alternative dates listed in the substituted proviso's Table.

Late fee waiver for delayed GST returns extended for qualifying filers who comply within the specified extended filing window.
The amendment prescribes revised filing deadlines for FORM GSTR 3B applicable to classes of registered persons based on aggregate turnover and principal place of business, substituting a Table of tax periods and qualifying filing dates. It provides conditional waivers of the late fee under Section 47: amounts in excess of two hundred and fifty rupees are waived if returns are furnished within the specified extended period, with full waiver where the total state tax payable in the return is nil; similar waivers apply for certain earlier tax periods and specified months for larger taxpayers.

Composition levy revisions: rates and administrative officer designations amended under Rajasthan GST rules, affecting manufacturers and suppliers.
Amendments substitute the composition levy Table to set differentiated turnover-based composition rates for manufacturers (excluding notified goods), suppliers of certain Schedule II supplies, other eligible suppliers, and persons opting under sub-section (2A) of section 10; and amend rule 109A by replacing officer designations-notably substituting "Additional Commissioner" with "Special Commissioner," "Joint Commissioner" with "Additional Commissioner," and expanding lower-level officer references to "Joint or Deputy or Assistant Commissioner"-thereby altering administrative classification and delegation within specified sub-clauses.

Commencement of amendment provisions: sections 2 and 12 of Rajasthan GST Second Amendment Ordinance to take effect.
The State Government, exercising the power under sub section (2) of section 1 of the Rajasthan Goods and Services Tax (Second Amendment) Ordinance, 2020, appoints the 30th day of June, 2020 as the date on which sections 2 and 12 of the Ordinance shall come into force, by Finance Department notification dated July 6, 2020.