Registration requirement: corporate insolvency representatives must secure new state GST registrations, subject to pre-filing compliance exclusion.
The class of persons arising on insolvency is treated as a distinct person from the corporate debtor and must obtain a new registration in each State or Union Territory where the corporate debtor was earlier registered, from the date of appointment of the IRP/RP within thirty days of that appointment or by the specified later cut-off. Those corporate debtors who had furnished statements under section 37 and returns under section 39 for all tax periods prior to appointment of the IRP/RP are excluded from that class.

Nil return filing by SMS permitted with mobile based OTP verification, and companies allowed EVC verification for GSTR-3B.
The Amendment allows companies registered under the Companies Act to furnish returns under section 39 in FORM GSTR-3B verified by electronic verification code (EVC) for the specified April-June period, and inserts rule 67A permitting Nil returns under section 39 in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile number-based One Time Password (OTP); rule 67A will commence on a date to be notified later.

Assam amends GST rules to extend registration timelines, revise notice language and adopt a detailed e invoice schema.
The Assam GST (Amendment) Rules, 2020 amend rule 117 and substitute multiple forms: FORM REG 01 is updated to extend specified deadlines and add SEZ registration fields; GSTR 3A notices replace absolute phrasing with permissive wording ("will" "may") and add a system generated notice statement; and FORM INV 01 is wholly replaced by FORM GST INV 1, a detailed e invoice schema specifying field cardinalities, data types, explanatory notes and structured elements for invoice header, parties, items, taxes, transport, supporting documents and digital signature.

Extension of amnesty scheme: deadline for filing specified GSTR I returns extended to 17th January 2020.
The notification amends the earlier state tax notification to allow filing of all FORM GSTR I for July 2017 to November 2019 until 17th January, 2020, substituting the earlier cutoff of 10th January, 2020; the amendment is made under powers conferred by section 128 and is deemed to have been issued on 10th January, 2020.

Anti profiteering screening committee constituted under GST rules; specifies member composition and supersedes prior state notification.
Constitution of a Screening Committee on Anti Profiteering under sub rule (2) of rule 123 of the Assam GST Rules, 2017 designates the Additional Commissioner/Joint Commissioner of Central GST, Guwahati and the Additional Commissioner/Joint Commissioner of State Tax, Assam as members; the notification supersedes an earlier state notification and takes effect upon publication in the Official Gazette to govern initial screening of anti profiteering matters at the State level.

Electronic Verification for company GST returns permitted via EVC, enabling GSTR-3B and GSTR-1 filing within specified period.
The amendment permits persons registered under the Companies Act, 2013 to furnish FORM GSTR-3B under section 39 via Electronic Verification Code (EVC) from 21 April 2020 to 30 September 2020, and to furnish details of outward supplies in FORM GSTR-1 under section 37 via EVC from 27 May 2020 to 30 September 2020, by substituting the second proviso to rule 26(1) of the Rajasthan GST Rules.

SMS filing for Nil GST returns permitted, allowing verification via mobile OTP for registered taxpayers.
The rule permits registered persons required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to submit those Nil returns or details via short messaging service using the registered mobile number, with verification through a mobile-number-based One Time Password; Nil returns or Nil details are defined as returns or details with no entries in any Tables of the respective forms.

E-way bill validity extension under GST deeming rule extends expired bills to 30 June 2020.
The notification amends an earlier GST extension order by substituting the proviso in clause (ii) of the first paragraph. It provides that where an e-way bill generated under rule 138 on or before 24 March 2020 had validity expiring on or after 20 March 2020, the validity period is deemed extended up to 30 June 2020. The amendment is issued under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017, with corresponding reference to the Integrated Goods and Services Tax Act, 2017 and the Union Territory Goods and Services Tax Act, 2017, and is deemed effective from 31 May 2020.

Refund claim rejection orders: time limits extended for notices issued during the COVID-19 period.
Time limits for issuing orders on refund claims, where a notice for rejection had been issued and the prescribed order date fell between 20 March 2020 and 29 June 2020, were extended under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017 read with the Integrated Goods and Services Tax Act, 2017. The order could be issued within fifteen days after receipt of reply to the notice or by 30 June 2020, whichever was later.

SMS-based return filing for nil GST returns for registered persons, with verification via mobile OTP under GST rules.
Permits registered persons to furnish Nil returns under section 39 in FORM GSTR-3B or Nil details under section 37 in FORM GSTR-1 via short messaging service using the registered mobile number; such SMS submissions are to be verified by a registered mobile number based One Time Password facility, and "Nil return" or "Nil details" means no entry in any Tables of the respective forms for the tax period.

Nil return submission by SMS enabled, allowing registered taxpayers to file outward-supply and periodic returns with mobile OTP verification.
Rule 67A is substituted to allow a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to furnish those Nil returns or details through short messaging service using the registered mobile number, with verification by a registered mobile number based One Time Password; Nil return means no entries in all Tables of the respective form for the tax period.

Return due date extension for eligible taxpayers permits delayed filing of August GSTR-3B through the common portal.
The Commissioner of State Tax amended a prior notification to insert a proviso permitting taxpayers with aggregate turnover up to a specified threshold in the previous financial year to furnish FORM GSTR-3B for the month of August 2020 electronically through the common portal by an extended deadline. The amendment applies only to the August 2020 return and modifies the first paragraph of the earlier notification by adding the said proviso while preserving electronic filing requirements.

Late fee waiver for delayed GSTR-1 filing under section 47 if filed by specified extended dates.
Waiver of late fee is provided for registered persons who fail to furnish outward supply details in FORM GSTR-1 for specified months and quarters, on the condition that those details are furnished on or before the specific extended dates set out in the notification; the amendment substitutes the earlier proviso and lists cut off dates for each affected month or quarter.

Late fee relief for delayed GSTR-3B filings: conditional waivers and staggered filing windows to secure amnesty.
Amends prior notification to set specific filing cut-off dates for FORM GSTR-3B for Feb-Jul 2020 based on preceding-year turnover; waives the portion of late fee under section 47 exceeding a base amount for returns due July 2017-Jan 2020 if filed between 1 July and 30 September 2020; entirely waives late fee for those historical periods where the state tax in the return is nil and the return is filed within the same window.

Interest relief for delayed GST returns: staged nil interest windows for specified months, then standard interest thereafter.
Amendment prescribes temporal, class based interest relief for delayed FORM GSTR-3B filings for tax periods February-July 2020: taxpayers above the turnover threshold receive a brief nil interest window then interest for the remaining period; taxpayers at or below the threshold receive staged nil interest windows for each listed month, followed by interest until the terminal date specified in the Table. The relief substitutes the first proviso of the principal notification and operates under section 50 read with section 148 of the Maharashtra GST Act.

Composition levy rates revised for manufacturers and suppliers under GST rules, altering tax percentages for eligible registrants.
The amendment substitutes the Table in rule 7 to prescribe distinct turnover based tax rates for categories of registered persons: manufacturers (excluding notified goods), suppliers of certain Schedule II supplies, other standard composition eligible suppliers, and registrants opting under the alternate composition provision, each assigned a specific turnover percentage rate.

Electronic Verification Code permitted for company taxpayers to file GSTR returns, easing verification and submission requirements.
The amendment to rule 26(1) permits registered persons incorporated under the Companies Act to furnish returns under GSTR-3B and details of outward supplies in GSTR-1 verified through Electronic Verification Code (EVC) for specified temporary filing windows, altering the verification mechanism while leaving substantive return obligations intact.

Late fee waiver for delayed GST returns: excess fees waived and full waiver where state tax payable is nil.
Registered persons who file specified returns by 30th September 2020 will have the portion of late fee exceeding two hundred and fifty rupees waived, and the entire late fee waived where the total State tax payable in the return is nil. The same concession applies to taxpayers above the aggregate turnover threshold who file FORM GSTR-3B for May-July 2020 by 30th September 2020. The amendment is inserted as provisos to the principal notification and is deemed effective from 26th June 2020.

Authority for Advance Ruling appointments updated: two new tax commissioners designated to the State Authority, altering member composition.
Amendment to the State Authority for Advance Ruling notification substitutes the entries at serial numbers 1 and 2, designating an Additional Commissioner of State Tax and a Joint Commissioner of Central Tax as the named members, effected by government notification under the Odisha Goods and Services Tax Act.

Revocation of GST registration: extended filing period for affected cancellations served electronically or via portal, easing compliance.
For cancellations served electronically or made available on the common portal and where the cancellation order was passed up to 12th June, 2020, the thirty-day period for filing an application for revocation of cancellation is to be calculated from the later of the date of service of the cancellation order or the specified fallback date of 31st day of August, 2020, thereby extending the window for affected registrants.