Extension of GST filing deadlines: CMP-08 payment statement and GSTR-4 annual return deadlines extended to July for 2019-20.
The notification inserts provisos extending deadlines: affected persons must furnish a statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31 March 2020 by 7 July 2020, and must furnish the return in FORM GSTR-4 for the financial year ending 31 March 2020 by 15 July 2020; these provisos are added to the cited State GST notification under the State's statutory amendment power.

Tax exemption notification for commission income tied to non-commerciality, unchanged income nature, and specified filing and audit requirements.
Notification under section 10(46) notifies Maharashtra Electricity Regulatory Commission as a commission for specified incomes including grants, licence and application fees, interest receipts, sale of scrap, RTI fees, penalties, fees for tariff determination and performance review, with later-added items. Recognition is subject to conditions that the Commission shall not engage in commercial activity, the nature of specified income remain unchanged, and that the Commission file income tax returns and an audited report with a chartered accountant's certificate confirming compliance.

Late fee waiver for delayed GSTR 1 filings allowed if registered persons file outstanding outward supply details by specified deadline.
Inserts a proviso waiving the late fee payable under the relevant Act for specified return periods where registered persons who failed to furnish outward-supply details in FORM GSTR 1 by the due date furnish those details in FORM GSTR 1 on or before the prescribed extended cutoff date.

Income-tax exemption under section 10(46) confers specified income relief to Greater Noida Industrial Development Authority subject to compliance.
Notification under clause (46) of section 10 notifies Greater Noida Industrial Development Authority as an authority eligible for exemption in respect of specified incomes: state grants; proceeds from disposal/90-year lease of immovable properties; lease rent, fees and related charges; interest on bank deposits; interest/penalties on deferred allottee payments; and water, sewerage and municipal charges. The exemption is conditional on non-engagement in commercial activity, unchanged activities and income nature, filing the return per clause (g) of sub section (4C) of section 139, and filing an audited report with a chartered accountant's certificate. The notification is made retrospective to 01-06-2011 and applies to specified assessment years.

Late fee waiver for delayed GSTR-3B returns-conditional relief available if eligible taxpayers file by specified extended dates.
Provides a conditional waiver of the late fee under section 47 for specified classes of registered persons who fail to furnish FORM GSTR-3B by the due date but furnish the return by specified extended dates for the tax periods February, March and April 2020; effective retrospectively from 20th March, 2020.

Interest on delayed GST returns: differentiated rates and conditional nil interest where specified returns are filed by prescribed extended dates.
Amendment inserts provisos prescribing the rate of interest per annum for classes of registered persons required to furnish returns in FORM GSTR-3B but who failed to do so for specified tax periods; it links turnover-based taxpayer classes to conditional nil-interest windows if returns are filed by stated extended dates and to prescribed interest thereafter, presenting these rules in a table of class, interest rate, tax period, and filing condition.

Return Filing Deadline: GSTR-3B returns for April-September must be filed by the 24th of the succeeding month.
Specifies that FORM GSTR-3B for each month April-September 2020 must be furnished electronically through the common portal by the twenty-fourth day of the month succeeding the relevant month. Registered persons must discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger and discharge interest, penalty, fees or other amounts by debiting the electronic cash ledger, not later than that due date, subject to the Act's provisions on payment of tax liabilities.

Due date extension for FORM GSTR-1: monthly filers with higher turnover must file by the eleventh day following each month.
Extends the due date for furnishing FORM GSTR-1 by registered persons above the aggregate turnover threshold for each month from April 2020 to September 2020, to the eleventh day of the month succeeding the relevant month; time limits for furnishing details or return under subsection (2) of Section 38 for those months will be notified later in the Official Gazette.

Tariff rate quota allows reduced in quota customs duty for specified imports when electronic TRQ authorization and ICES debiting are used.
Establishes a tariff rate quota allowing specified goods to be imported up to stated annual quantities at designated in-quota tariff rates, subject to TRQ authorisation issued electronically by DGFT, transmission to and debiting in the ICES system, and the Annexure conditions; maize imports remain subject to a High Court order restricting imports to actual user condition and prevailing customs duty.

Due date for GSTR-1 filing for eligible small taxpayers set with quarterly submission deadlines and deferred monthly time limits.
Notification prescribes that registered persons below the notified aggregate turnover threshold shall furnish outward supply details in FORM GSTR-1 on a quarterly basis for specified quarters, invoking section 148 of the Himachal Pradesh GST Act. It fixes cutoff dates for furnishing FORM GSTR-1 for the April-June and July-September 2020 quarters and states that the time limit under section 38(2) for April-September 2020 will be notified subsequently.

Aadhaar authentication requirement: authorised signatories, managing partners and HUF karta must verify Aadhaar for GST registration; alternate ID permitted.
Requires specified non-individual persons to undergo Aadhaar authentication for GST registration, identifying authorised signatories, managing and authorised partners, and the Karta of an HUF as covered classes, and provides that if Aadhaar is not assigned such persons shall be offered alternate and viable means of identification as specified in rule 9.

Aadhaar authentication required for GST registration; alternate identification offered where Aadhaar is not assigned under specified rules.
The notification makes completion of Aadhaar authentication under rule 8 of the Himachal Pradesh GST Rules, 2017, a condition for eligibility for registration under the state GST law, exercised under sub section (6B) of section 25 of the Act. Where an Aadhaar number is not assigned, alternate and viable means of identification are to be provided in accordance with rule 9 of the Rules. The notification records the effective date for these provisions.

Aadhaar authentication exemptions: non-citizens and specified classes excluded from Aadhaar requirement under state GST notification
Specifies that the provisions requiring Aadhaar authentication under section 25(6B) or (6C) shall not apply to persons who are not citizens of India or to classes other than the enumerated categories: individual, authorised signatory of all types, managing and authorised partner, and Karta of a Hindu undivided family; the notification is given effect from the operative date stated in the notification.

Aadhaar authentication required for GST registration; physical verification, re-credit of electronic ledger refunds, and export refund recovery rules introduced.
Mandates Aadhaar authentication for GST registration from 1 April 2020 and requires physical verification where authentication fails; updates rules to upload verification reports. Revises input tax credit treatment for capital goods including direct credit to electronic ledger and extension of useful life to five years with rules for computing ineligible credit when categories change. Modifies refund procedures to permit re-crediting refunds to the electronic credit ledger, proportionate cash refunds, revised zero-rated turnover definition, recovery of refunds where export proceeds are not realised, and inserts an undertaking in the refund form.

Anti-dumping duty on aluminium zinc coated flat rolled steel imposed with producer-specific definitive rates for specified exporting countries.
Definitive anti-dumping duty imposed on flat rolled steel plated or coated with an Aluminium Zinc alloy from China, Vietnam and Korea under headings 7210, 7212, 7225 and 7226, at producer-specific rates per metric tonne and currency as specified; duties apply to named producers and residual producers, exclude products coated only with Zinc or only with Aluminium and pre-painted Aluminium Zinc coated sheets, and are effective for five years from the provisional duty imposition with specified non-application periods and exchange rate provisions.

Extension of Annual Return deadline under GST Act allows filing for 2018-2019 until end of June.
The Commissioner, under the statutory power in section 44 read with rule 80 and on the Council's recommendation, extends the time for furnishing the annual return for financial year 2018-2019 to 30 06 2020; the return must be furnished electronically through the common portal as specified in Notification No. 15/2020 State Tax dated 23 June 2020.

Dynamic QR code requirement: B2C invoices by high turnover registered persons must include or reference a dynamic QR code.
A notification under the sixth proviso to rule 46 mandates that B2C invoices issued by high turnover registered persons, excluding those covered by specified sub rules and certain integrated registrations, shall contain a Dynamic Quick Response (QR) code; provision of the Dynamic QR via digital display with a cross reference to payment will deem the invoice to contain a QR code. The notification supersedes an earlier February 2020 notification and sets the implementation date as 1 October 2020.

Invoice preparation requirement: registered persons above turnover threshold must prepare prescribed invoices for supplies to other registered persons.
Notification designates a class of registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees as required to prepare invoices and other prescribed documents for supplies of goods or services to a registered person, excludes persons covered by specified sub-rules of the regulations, and supersedes an earlier notification while preserving actions done or omitted before supersession.

GST return substitution relief: taxpayers who filed GSTR-3B need not file GSTR-1 or CMP-08 for the year.
Taxpayers who furnished a return in FORM GSTR-3B instead of the statement of payment of self-assessed tax in FORM GST CMP-08 for the tax periods in the relevant financial year are not required to furnish FORM GSTR-1 or FORM GST CMP-08 for those tax periods, pursuant to the proviso added to Notification No. 21/2019-State Tax under the Himachal Pradesh Goods and Services Tax Act, 2017.

GST registration for corporate insolvency requires new registrations and permits input tax credit claims during IRP/RP administration.
Persons managing corporate debtors under IRP/RP are treated as a distinct person and must obtain a new GST registration in each State/UT within thirty days of IRP/RP appointment; they must file the first return under section 40 for the period from liability to register until registration is granted. In that first return the IRP/RP-treated person may avail input tax credit on supplies received since appointment bearing the erstwhile GSTIN, subject to Chapter V and rules except s.16(4) and r.36(4). Recipients may also claim credit on such invoices for the limited period, and cash ledger deposits made by IRP/RP before new registration are refundable to the erstwhile registration.