Enforcement date for section 11 set as 18 May 2020 under the Rajasthan GST amendment notification.
Appoints 18th May 2020 as the date on which section 11 of the Rajasthan Goods and Services Tax (Second Amendment) Ordinance, 2020 comes into force, issued under sub-section (2) of section 1 of the Ordinance by the State Government's Finance Department to fix commencement of that amendment provision.

Nil return by SMS permitted with OTP verification; companies may verify GSTR-3B by EVC for specified period.
Amendments permit companies registered under the Companies Act to furnish FORM GSTR-3B for the period 21 April 2020 to 30 June 2020 verified by electronic verification code (EVC). Additionally, a new rule 67A (effective on a notified date) allows furnishing of Nil returns under section 39 in FORM GSTR-3B via short messaging service using the registered mobile number, with verification by a mobile-number based One Time Password; Nil return is defined as a return with no entries in any Tables of FORM GSTR-3B.

E-way bill validity extension applies to bills generated on or before 24 March, extending validity to 3 May.
An amendment inserts a proviso deeming that where an e-way bill was generated on or before 24 March 2020 and its validity expired during 20 March 2020 to 15 April 2020, the validity of such e-way bill shall be extended until 3 May 2020.

New registration requirement: IRP/RP treated as distinct person and must obtain registrations across jurisdictions.
The amendment excludes corporate debtors who furnished statement filings under section 37 and return filings under section 39 for all tax periods prior to IRP/RP appointment from the notified class. It treats the IRP/RP as a distinct person from the date of appointment and mandates that the IRP/RP obtain a new registration in each State or Union territory where the corporate debtor was earlier registered, within thirty days of appointment or by the specified calendar date, whichever is later.

Extension of annual return filing deadline for GSTR-9/9C granted, postponing the electronic submission deadline via the common portal.
The Commissioner, on Council recommendations and invoking the annual return proviso and the relevant rule, extends the time limit for electronic submission of FORM GSTR-9 and FORM GSTR-9C for the financial year 2018-2019 through the common portal until 30th September, 2020, and expressly supersedes the earlier notification dated 20th May, 2020 while saving actions done or omitted before supersession.

Corporate debtor registration requirement: insolvency appointees must obtain new GST registrations in prior states following IRP/RP appointment.
The amendment excludes corporate debtors who have furnished statements under Section 37 and returns under Section 39 for all tax periods prior to IRP/RP appointment. It provides that, from the date of appointment of the IRP/RP, the specified persons shall be treated as a distinct person of the corporate debtor and must obtain a new registration in each State where the corporate debtor was earlier registered, within thirty days of appointment or by 30th June 2020, whichever is later.

Electronic Verification Code now permitted for company taxpayers to verify GSTR filings during the prescribed relief period.
The Seventh Amendment permits registered persons constituted as companies to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC) for the specified pandemic-period windows and deems the Rules to have come into force from the 27th day of May, 2020.

Administrative amendment: substitution of the nominated Additional Excise and Taxation Commissioner in GST notification administration.
An amendment under section 96 of the Haryana GST Act substitutes the existing entry at serial no.1 in notification no.112/ST-2 dated 18 October 2017, replacing it with the entry: "Sh. Vidya Sagar, Additional Excise and Taxation Commissioner, Haryana," effecting a formal designation change in the departmental GST notification.

Return filing extension for GSTR-3B: August returns may be filed by eligible small taxpayers by October first.
For taxpayers whose principal place of business is in Chhattisgarh and whose aggregate turnover up to rupees five crore in the previous financial year, the return in FORM GSTR-3B for the month of August, 2020 shall be furnished electronically through the common portal on or before the 1st day of October, 2020; the amendment is deemed effective from 24th June, 2020.

Late fee waiver for GSTR-1 filings: specified March-June 2020 returns accepted if filed by prescribed July-August deadlines.
The amendment replaces the fourth proviso to provide a conditional waiver of late fee under section 47 for registered persons who fail to furnish outward supply details in FORM GSTR-1 by the due date but furnish them on or before the specified extended dates for the listed months and quarters; the notification takes effect from 24th June 2020.

Late fee waiver for delayed GSTR-3B returns: conditional waivers for past-period returns filed within a prescribed filing window.
The amendment substitutes a Table prescribing extended filing deadlines for FORM GSTR-3B based on classes of registered persons by aggregate turnover and principal place of business, and inserts provisos waiving late fee amounts in excess of two hundred and fifty rupees for returns for July 2017 to January 2020 filed between 1 July 2020 and 30 September 2020, with a full waiver where the state tax payable is nil; effective from 24 June 2020.

Interest relief for late GST returns: phased nil interest windows followed by a specified annual interest rate for listed months.
The amendment substitutes the proviso prescribing a rate of interest table for registered persons required to furnish FORM GSTR-3B who fail to file returns and pay tax for specified months. The table differentiates two taxpayer classes by aggregate turnover and principal place of business, granting initial nil interest windows for each listed tax period followed by a specified annual interest rate thereafter. The notification is issued under section 50 read with section 148 and is deemed effective from 24th June 2020.

Composition levy revised for manufacturers and suppliers; new percentage-based rates now apply to turnover within the State.
Amendment replaces the Table in rule 7 to prescribe distinct percentage-based composition levy rates for four categories of registered persons - manufacturers (excluding notified goods), suppliers of certain Schedule II supplies, other eligible composition suppliers, and a special opt-in category for persons otherwise ineligible - with those rates applied to turnover of taxable supplies of goods and services in the State.

Electronic Verification Code use expanded for corporate GST return and outward-supply verification during transitional period.
Amendment allows persons registered under the Companies Act to verify prescribed GST returns and outward supply details using an Electronic Verification Code (EVC) for a specified transitional period; the substitution identifies the relevant forms and contains a deemed commencement provision making the amendment effective from an earlier date.

Specification of business in infrastructure: government designates listed infrastructure sub sectors as qualifying for the tax provision.
The Central Government specifies that business for item (b) of sub clause (iii) of clause (23FE) of section 10 of the Income tax Act is the business engaged in the infrastructure sub sectors mentioned in the Updated Harmonised Master List of Infrastructure Sub sectors; the reference excludes businesses already provided in the same item (b) and the specification applies from the commencement of the notified tax year to that and subsequent assessment years.

Bilateral safeguard measures raise customs duty on Korea origin Phthalic Anhydride to MFN level for a provisional period.
The Director General of Trade Remedies provisionally found that duty concessions on Korea origin Phthalic Anhydride caused increased imports and serious injury to domestic industry and recommended a provisional bilateral safeguard raising duties to the level of Most Favoured Nation duty. The Central Government amended Notification No.152/2009 Customs to insert a zero concession entry and a higher duty entry for the relevant tariff item, and provided that the higher duty entry shall operate up to and inclusive of 21 January 2021 unless earlier revoked, superseded or amended.

Extension of GSTR-3B filing deadline - larger turnover taxpayers given an earlier revised date; smaller Telangana taxpayers given a later date.
Amendment prescribes extension of the due date for furnishing FORM GSTR-3B for May 2020 by inserting two provisos: taxpayers with higher aggregate turnover in the preceding financial year must furnish the return electronically through the common portal by an earlier revised deadline, while taxpayers with lower aggregate turnover whose principal place of business is in the State must furnish the return electronically through the common portal by a later revised deadline. The amendment is made under state GST law and rules and is effective retrospectively.

Extension of GST notification timelines under Section 168A: earlier June deadlines substituted with later August deadlines.
Amendment under Section 168A of the Karnataka Goods and Services Tax Act substitutes two specified end-of-June dates in the first paragraph of Notification No. (20/2020) with later end-of-August dates, thereby extending the operative timelines set by the earlier state GST notification; the change is issued by the Finance Department and published in the official Gazette.

Extension of GST compliance deadlines: state notification amends and lengthens specified filing dates under state tax rules.
Amendment of a prior Karnataka GST notification substitutes the deadline "29th day of June, 2020" with "30th day of August, 2020" and the deadline "30th day of June, 2020" with "31st day of August, 2020," thereby extending the operative compliance dates in the first paragraph, clause (i) of the earlier notification published in the Karnataka Gazette, issued by the Finance Department in the name of the Governor.

Investment adviser regulation: mandatory qualifications, networth thresholds, client-level segregation and no-commission implementation services.
The amendment strengthens regulation of investment advisers by defining key terms (including assets under advice, persons associated with investment advice, and principal officer), imposing minimum qualification, experience and certification requirements for individual advisers, principal officers and all client-facing persons, prescribing networth thresholds for non-individuals and individuals with transitional compliance periods, mandating client-level segregation between advisory and distribution activities at family and group levels, and restricting implementation services to direct products without any direct or indirect consideration while updating application forms and disclosure requirements.