Tax regime option limits exempt allowances for employees who opt in under new tax rules.
Employees who elect the alternative tax regime are entitled to exemption only for the allowances specified in sub-clauses (a)-(c) and for the allowance at serial no.11 of the table, subject to any stated conditions, and the exemption for employer-provided free food and nonalcoholic beverages via paid voucher is not available to such employees.

GSTR-3B due date extension: eligible small taxpayers get extended deadline to file August returns electronically by October first.
For taxpayers with aggregate turnover up to five crore rupees in the previous financial year, the return in FORM GSTR-3B for August 2020 shall be furnished electronically through the common portal on or before the 1st day of October, 2020.

SEZ Authority membership substitution updates two entries to appoint new representatives in the SEEPZ SEZ notification.
Amendment to a Central Government notification under the Special Economic Zones Act substitutes the entries at Sl. No. 5 and 6 in notification S.O.1637(E) dated 13 April 2018, replacing the previously listed members with newly named appointees to the SEEPZ SEZ Authority and thereby altering the Authority's composition.

Revocation of cancellation: computing the application period is adjusted so affected registrants get an alternative later deadline.
The Order clarifies computation of the thirty-day period for filing applications for revocation of cancellation of registration under sub-section (1) of section 30: for registrants served notice electronically and whose cancellation orders were passed up to a specified cutoff, the period shall be reckoned from the later of the date of service of the cancellation order or a designated alternative date, thereby extending the effective window to apply for revocation where the original statutory period has elapsed.

Corrigendum to GST notification corrects proviso reference, clarifying the operative textual provision and its application.
The corrigendum to Notification No. 53/2020-Central Tax directs that in the Gazette entry for the notification the words "third proviso" in line 17 be read as "fourth proviso," thereby correcting the internal textual reference without altering any other operative provision.

Correction to turnover wording clarifies replacing 'turnover of taxable' with 'turnover of' in a GST notification.
Corrigendum amends the published GST notification by replacing the words "turnover of taxable" with "turnover of" at the specified location in the Gazette, constituting a formal textual correction without adding substantive provisions.

Commencement of Amendment Rules: appoints effective date for Puducherry GST Fifth Amendment rules to come into force
Pursuant to powers under the Puducherry Goods and Services Tax Act, 2017 and the enabling provision of the Fifth Amendment Rules, 2020, the Government has appointed an effective commencement date for the provisions of the Puducherry GST (Fifth Amendment) Rules, 2020 by notification of the Commercial Taxes Secretariat, thereby setting the date from which those amended provisions will operate.

Late fee waiver for GSTR-1 filings if specified monthly or quarterly details are submitted by the notified extended dates.
Amends the existing notification to substitute the fourth proviso so that the late fee under the Nagaland Goods and Services Tax Act is waived for registered persons who fail to furnish outward supplies in FORM GSTR-1 for specified months or quarters, if those details are furnished on or before the respective extended dates listed in the accompanying Table.

Lottery valuation under GST adjusted to a prescribed portion of ticket face value or notified price, whichever is higher.
The amendment substitutes rule 31A(2) of the Jharkhand GST Rules to deem the value of supply of lottery to be 100/128 of the ticket face value or the price notified by the Organising State, whichever is higher, and preserves the definition of "Organising State" as in the Lotteries (Regulation) Rules, 2010.

E-way bill validity extension under GST was amended to continue covered bills until 30 June 2020 retrospectively.
Extends the validity of e-way bills generated on or before 24 March 2020, where validity expired on or after 20 March 2020, by deeming the period extended until 30 June 2020. The amendment substitutes the earlier proviso in the Uttarakhand GST notification and is stated to operate retrospectively from 31 May 2020.

Refund claim rejection orders: time limit extended for notices falling during the COVID-19 period.
Time limit for issuance of an order on rejection of refund claims, in full or in part, is extended where the prescribed period falls between 20 March 2020 and 29 June 2020. In such cases, the order may be issued within fifteen days after receipt of the registered person's reply to the notice or by 30 June 2020, whichever is later, in view of the COVID-19 pandemic. The notification operates retrospectively from 20 March 2020.

GST rules commencement notification brings the Uttarakhand amendment rules into force from the appointed date.
Commencement of the Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2020 was notified under section 164 of the Uttarakhand Goods and Services Tax Act, 2017 read with rule 3 of the amendment rules. The notification appoints the specified commencement date as the date from which the amended rules come into force in public interest.

E way bill validity extension: certain e way bills whose validity lapsed are deemed extended until a prescribed deadline.
Extends the validity of e way bills generated on or before 24 March 2020 whose validity expired on or after 20 March 2020, deeming such e way bills valid until 30 June 2020 by substituting the proviso in the earlier notification; the amendment takes effect from 31 May 2020.

Extension of time limits for issuance of orders on rejected refund claims until a set period after receipt of reply.
Where a notice has been issued for rejection of a refund claim and the time for issuance of the order under section 54 (sub sections (5) read with (7)) falls during the notified pandemic period, the time limit for issuing the order is extended to fifteen days after receipt of the registered person's reply or until the terminal date specified in the notification, whichever is later.

Tax exemption for Real Estate Regulatory Authority: specified non-commercial receipts notified as exempt subject to compliance conditions.
Notification under clause (46) of section 10 of the Income-tax Act, 1961 notifies the Real Estate Regulatory Authority as a class of Authority for specified income: government grants/loans, fees/penalties from stakeholders under the Real Estate (Regulation and Development) Act, 2016, and interest on those receipts. The notification is conditional on no commercial activity, unchanged nature of activities and income, filing of return under clause (g) of sub-section (4C) of section 139, and filing an audit report with a chartered accountant's certificate confirming compliance.

Tax exemption for Real Estate Regulatory Authority: specified income notified, subject to non commercial status, return filing and audit certification.
Notification under section 10(46) declares Real Estate Regulatory Authority as a class of Authority for exemption of specified income: government grants/loans, fees/penalties from stakeholders under the Real Estate (Regulation and Development) Act, 2016, and interest on those receipts. The exemption is conditional on the Authority not engaging in commercial activity, maintaining the unchanged nature of activities and specified income across financial years, filing returns under clause (g) of sub section (4C) of section 139, and submitting an audit report with a chartered accountant's certificate confirming compliance.

Extension of filing deadlines: procedural extensions permit later submission of GST self-assessment and annual returns under Jharkhand rules.
The amendment mandates that affected persons furnish the self-assessed tax payment statement in FORM GST CMP-08 for the quarter ending 31 March 2020 by 7 July 2020 and file the annual return in FORM GSTR-4 for the financial year ending 31 March 2020 by 15 July 2020; the amendment is declared effective from 3 April 2020 as a further modification to Notification No. 21/2019-State Tax under the Jharkhand GST Rules.

Late fee waiver for delayed GSTR-1 filings where outward-supply details are furnished by the extended deadline.
A proviso waives the amount of late fee payable under section 47 for registered persons who fail to furnish outward-supply details in FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March, 2020, provided they furnish those details in FORM GSTR-1 on or before 30th June, 2020. The amendment to Notification No. 4/2018-State Tax is effective from 3rd April, 2020.

Late fee waiver for delayed GSTR-3B filings granted with specified extended deadlines based on taxpayer turnover tiers.
The amendment waives the late fee prescribed under section 47 for specified tax periods where returns in FORM GSTR-3B are furnished by the final dates set in the Table. Taxpayers are grouped by aggregate turnover into three tiers, each with designated tax periods and corresponding last filing dates: high-turnover taxpayers have a single extended date for February-April 2020, mid-tier taxpayers have separate deadlines for February, March and April 2020, and small taxpayers have staggered deadlines through early July 2020. The notification is effective from 20th March, 2020.

Interest relief for delayed GST returns: conditional nil interest period followed by specified interest for different turnover classes.
Amendment prescribes conditional interest treatment for delayed furnishing of FORM GSTR-3B by classifying registered persons into turnover-based categories and providing a nil interest window followed by a specified interest rate if returns are furnished by prescribed cut-off dates for the listed tax periods, with the provisos inserted into the principal notification and the amendment effective retrospectively.