Commencement of Finance Act amendments appointed: specified provisions come into force and give retrospective effect to CGST amendments.
The Central Government, under sub section (2) of section 1 of the Finance Act, 2020, appoints 30 June 2020 as the date on which Sections 118, 125, 129 and 130 of the Finance Act, 2020 shall come into force, thereby giving effect to amendments to provisions of the Central Goods and Services Tax Act with retrospective operation from 30 June 2017.

Due date extension for GSTR-3B returns: staggered electronic filing deadlines for small taxpayers in designated states.
For taxpayers with aggregate turnover up to five crore rupees in the previous financial year, the amendment defers the electronic filing of FORM GSTR-3B for August 2020 through the common portal: one extended October deadline applies to taxpayers whose principal place of business is in a designated group of states and union territories, and a separate, slightly later October deadline applies to taxpayers located in the remaining specified states and union territories.

Late fee waiver for delayed GST returns: extended deadlines permit penalty relief if returns filed by specified dates.
The notification substitutes the third proviso to waive late fees for registered persons who did not furnish outward supply details in FORM GSTR-1 by the original due dates, if those details are furnished by the specified extended dates for the listed months and quarters in early 2020, thereby creating a time-limited compliance window under the State GST enabling provision.

Late fee waiver for delayed GSTR-3B returns grants conditional relief where returns filed within a prescribed compliance window.
The amendment substitutes the Table prescribing staggered extended filing windows for furnishing returns in GSTR-3B by reference to taxpayer classes based on aggregate turnover and State or Union territory of principal place of business, and inserts provisos granting a conditional waiver of the total amount of late fee in excess of a modest threshold for specified past tax periods if returns are furnished within a prescribed future window, with a total waiver where the return shows nil central tax payable.

Interest concession for late GSTR-3B filings extends nil-interest grace for specified taxpayers followed by standard interest thereafter.
Amendment substitutes the proximate proviso to prescribe differential interest treatment for failure to furnish FORM GSTR-3B: taxpayers are classified by aggregate turnover and principal place of business, each class and tax period having a specified nil-interest window after the due date, followed by interest at the stated annual rate until a later cutoff; the schedule is set out in a table linking classes, rates and tax periods.

Extension of time limits: specified tax compliance deadlines under the Income-tax Act and related Acts extended for filing and reporting.
Specified time limits under the Ordinance were extended by notification, designating end dates for the periods during which prescribed statutory time limits fall and separate end dates to which those time limits stand extended. For the Income-tax Act the notification sets specific extended deadlines for return filing for particular assessment years, furnishing TDS/TCS statements and certificates, applicability of certain deduction and exemption provisions, and submission of audit reports, while preserving a proviso that limits extension where residual tax liability exceeds a threshold and deeming timely paid advance tax by certain resident individuals as advance tax for proviso purposes.

Electronic ticket as tax invoice: multiplex film admissions deemed tax invoices, with new GST practitioner surrender and E Way Bill procedures.
Amendments clarify that an electronic ticket for admission to cinematograph films in multiplex screens is deemed a tax invoice for all GST purposes even without recipient details; create rule 83B enabling electronic surrender of GST Practitioner enrolment via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07; extend record retention in rule 137 from two to four years; and add application and order forms (FORM GST EWB-05 and FORM GST EWB-06) for unblocking the facility to generate E Way Bills, alongside standardised Statement 5B for deemed exports refunds.

Common Adjudicating Authority appointments centralise adjudication for specified customs show cause notices under the Customs Act.
DRI appoints specified officers as Common Adjudicating Authority under clause (a) of section 152 of the Customs Act to exercise the powers and discharge duties of the original adjudicating authorities for named noticees and the show cause notices listed, mapping each noticee and notice reference to the original authority and the DRI appointed common adjudicator, with amendments to certain notice references noted by substitution and corrigenda.

Notification amendment replaces a cited file reference in a Customs notification, updating the administrative citation under statutory authority.
Substitutes the existing file reference listed against serial number 5 in column 3 of Notification No.3/2020-Customs (N.T./CAA/DRI) with a new file reference, effected by the Director General, Revenue Intelligence under clause (a) of section 152 of the Customs Act, updating the administrative citation in the Table to that notification.

Electronic Verification Code allowed for companies to verify GSTR-3B and GSTR-1 returns during specified relief period.
A registered person incorporated under the Companies Act, 2013 is permitted to verify the return under section 39 in FORM GSTR-3B by Electronic Verification Code for 21 April 2020 to 30 September 2020, and to verify details of outward supplies under section 37 in FORM GSTR-1 by Electronic Verification Code for 27 May 2020 to 30 September 2020, under the Odisha GST (Sixth Amendment) Rules, 2020.

Interest relief for GST late returns: nil interest for specified periods, then interest resumes at prescribed rate.
Specifies a temporary rate of interest regime for registered persons required to furnish FORM GSTR-3B who fail to file returns with tax payment for specified months in early 2020: taxpayers are divided by aggregate turnover and by location, with a nil-interest grace period for each tax period followed by interest at the prescribed rate thereafter until the stated outer cutoff, as set out in the substituted proviso and accompanying table.

Commencement of Finance Act provision brings amendment to IGST Act, modifying the operation of section 25 from appointed date.
The central government, exercising powers under the Finance Act, 2020, appoints the specified date as the commencement date for Section 134 of the Finance Act, 2020, thereby bringing into force the amendment to the IGST Act affecting section 25 as of that date.

Interest relief for late GST returns: temporary nil-interest windows for specified taxpayers, followed by standard interest thereafter.
Amends the Union Territory GST proviso to prescribe nil interest for limited windows and a subsequent fixed interest rate for registered persons who fail to furnish FORM GSTR-3B and pay tax by the due date for tax periods February 2020 to July 2020. Relief is allocated by classifying taxpayers by aggregate turnover and by groups of states and union territories, with specific nil-interest cutoff dates per month and group, after which the stated interest rate applies for the remainder of the transitional period.

Electronic Verification Code allowed for companies to verify GST return and outward-supply filings during specified relief period.
The Sixth Amendment permits registered persons incorporated under the Companies Act, 2013 to furnish returns in FORM GSTR-3B verified through electronic verification code (EVC) for the notified April-to-September relief period, and to furnish details of outward supplies in FORM GSTR-1 verified through EVC from the notified May start through the same September terminal date, by substituting provisos to Rule 26(1) of the Tamil Nadu GST Rules.

Schedule amendment expands beneficiaries to include CAPF and CPMF veterans and their dependents under CSR obligations.
The amendment inserts Central Armed Police Forces (CAPF) and Central Para Military Forces (CPMF) veterans, and their dependents including widows, into item (vi) of Schedule VII, expanding beneficiaries eligible for corporate social responsibility support; the Central Government exercised its statutory powers to notify the change and declared it effective on publication in the Official Gazette.

Director appointment timeframe extended; substitution lengthens the permissible interval before mandatory appointment under company law.
The amendment replaces the prescribed timeframe in Rule 6(1)(a) of the Companies (Appointment and Qualification of Directors) Rules, 2014, increasing the allowable period for filling specified director vacancies. It was made by the Central Government under the Companies Act and comes into force upon publication in the Official Gazette, thereby modifying the temporal compliance requirement for appointment of directors.

Board meeting timeline extension postpones applicability of specified rule amendment, altering compliance deadline for board meetings.
Amendment substitutes the previously specified date in a particular sub rule of the Companies (Meetings of Board and its Powers) Rules with a later date, thereby extending the period for compliance or transitional relief; the rules are titled and commence upon publication in the Official Gazette, and the notification cites the statutory powers invoked and prior amendments for context.

Nil return filing by SMS enabled as rule 67A comes into force under the HGST Act.
Appointment of 8th June, 2020 brings into force rule 67A of the Haryana GST Rules, enabling furnishing of a nil return in FORM GSTR-3B by SMS; the appointment is made under powers conferred by the Haryana Goods and Services Tax Act, 2017 and implements the amendments notified by the Haryana Goods and Services Tax (Sixth Amendment) Rules, 2020.

Electronic verification of GST returns: companies may verify GSTR-3B and GSTR-1 via EVC during specified relief period.
Registered persons incorporated under the Companies Act, 2013 are permitted to furnish returns under section 39 in FORM GSTR-3B and details under section 37 in FORM GSTR-1 verified through Electronic Verification Code (EVC), by substitution of provisos to rule 26(1) of the Gujarat GST Rules, 2017, thereby temporarily expanding acceptable verification methods for those corporate filers.

Extension of Compliance Deadlines for GST actions thereby extending filing and procedural timelines while excluding specified provisions.
Time limits for completion or compliance of actions under the Himachal Pradesh GST Act and the Integrated GST Act that fall between 20 March 2020 and 29 June 2020 are extended to 30 June 2020, covering proceedings, orders, notices and filings, except for exclusions including Chapter IV, specified sections and related rules, and section 68 insofar as e-way bills; e-way bills with validity expiring during 20 March 2020 to 15 April 2020 are deemed extended until 30 April 2020.