GSTR-3B due dates set for April-September 2020: standard monthly filing, extended dates for small taxpayers, and payment rules.
Returns in FORM GSTR-3B for April-September 2020 must be filed electronically by the twentieth day of the succeeding month, except taxpayers with aggregate turnover up to rupees five crore may file by the twenty-second day. Tax liability must be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable, while interest, penalty, fees and other amounts must be debited from the electronic cash ledger, and all payments must be made not later than the relevant filing due date. The notification is effective from 23 March 2020.

Extension of GSTR-3B filing for small taxpayers with turnover cap; staggered electronic due dates now prescribed.
Amendment prescribes that FORM GSTR-3B for January, February and March 2020, for taxpayers with aggregate turnover up to five crore in the previous financial year, shall be furnished electronically through the common portal on or before 22nd February, 22nd March and 22nd April 2020 respectively; the amendment is made under the State GST Act and Rules and is deemed effective from 3rd February 2020.

GST registration appeal allocation assigns rejection, cancellation and other appeals to designated officers according to the originating zone.
Appeals under section 107 of the DGST Act, 2017 concerning rejection of registration applications, cancellation of registration by the Proper Officer, and other appeals arising in specified zones are redistributed among designated senior officers. Registration-related and other appeals from Zones VI, VII, VIII, X and XII are assigned to SCTT-I; Zone IV to SCTT-II; Zones II and V to SCTT-III; Zone III to SCTT-IV; Zone XI to the Additional Commissioner; and Zones I and IX to the JCTT.

State GST reimbursement for eligible unit continues under GST regime through budgetary support and scheme-based compliance.
100% reimbursement of net State Goods and Services Tax (SGST) is granted to Brahmaputra Cracker and Polymer Limited for the residual period of the pre-existing incentive, after the earlier tax exemption became incompatible with the GST regime. The reimbursement applies to intra-state supplies within Assam and covers SGST paid through the electronic cash ledger after utilisation of available input tax credit. The Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017 applies mutatis mutandis, except that the provisions relating to extension of the period of eligibility do not apply.

EVC filing allowed for companies to submit GSTR-3B and GSTR-1 returns during a specified compliance period.
The Sixth Amendment substitutes provisos to rule 26(1) to permit company-registered persons to verify FORM GSTR-3B through EVC for 21 April 2020 to 30 September 2020, and to verify FORM GSTR-1 for outward supplies through EVC for 27 May 2020 to 30 September 2020.

Electronic filing requirement for GSTR-3B mandates portal submission by the prescribed deadline for November returns.
Inserts a proviso into Notification No. 44/2019 requiring electronic furnishing of FORM GSTR-3B for November 2019 through the common portal by a specified deadline; amendment effected by the Commissioner under statutory rulemaking powers and taking effect from the stated commencement date.

Electronic verification of GST returns enabled for companies, allowing filing of GSTR-3B and GSTR-1 via EVC.
Amendment to Sikkim GST Rules permits persons registered as companies to furnish FORM GSTR-3B and FORM GSTR-1 verified through electronic verification code (EVC) during the specified compliance window by substituting provisos to rule 26(1); the notification states the rule title and operative commencement for this amendment.

Electronic verification for company taxpayers: EVC allowed for GSTR-3B and GSTR-1 filings during the temporary period.
The amendment permits companies registered under the Companies Act, 2013 to verify specified GST filings through electronic verification code (EVC): FORM GSTR-3B may be furnished with EVC for the period 21 April 2020 to 30 September 2020, and FORM GSTR-1 details of outward supplies may be furnished with EVC for the period 27 May 2020 to 30 September 2020, by substitution of provisos to rule 26(1) of the Central Goods and Services Tax Rules, 2017.

Electronic verification code (EVC) filing permitted for company-registered taxpayers for returns and outward supply details in amended rules.
The amendment to rule 26(1) temporarily allows registered persons incorporated under the Companies Act, 2013 to furnish FORM GSTR-3B and the details of outward supplies in FORM GSTR-1 verified through electronic verification code (EVC) during the specified transitional periods, by substituting the second proviso and expanding acceptable electronic verification methods for those filings.

E-way bill validity extension: qualifying e-way bills expiring within the specified pandemic interval are deemed valid until end of May.
Where an e-way bill was generated on or before 24 March 2020 and its prescribed validity expired during 20 March 2020 to 15 April 2020, the period of validity for such e-way bill is deemed extended until 31 May 2020 by insertion of a proviso to the cited notification under the Goa Goods and Services Tax Act.

Commencement date: Goa GST Fifth Amendment Rules commence from 8th June 2020 under section 164 authority.
Appoints the 8th day of June, 2020 as the commencement date for the provisions of the Goa Goods and Services Tax (Fifth Amendment) Rules, 2020, bringing those provisions into force. The appointment is made under section 164 of the Goa Goods and Services Tax Act, 2017 read with rule 3 of the Fifth Amendment Rules, 2020, and references the Fifth Amendment notification dated 5th June, 2020 published in the Extraordinary Official Gazette on 8th June, 2020.

Revisional authority under GST: senior tax officials authorized to review and revise decisions of subordinate tax officers.
The state government authorizes tiers of the tax administration as revisional authority under the GST Act: the Commissioner may revise decisions of Additional or Joint Commissioners, and Additional or Joint Commissioners may revise decisions of Deputy Commissioners, Assistant Commissioners or State Tax Officers; the notification also declares the authorization to have retrospective effect.

Nil return filing by SMS enabled, making electronic Form GSTR-3B nil submissions operational under amended procedure.
Enables electronic submission of nil returns in Form GSTR-3B via SMS by giving effect to the amended rules, activating the Rule 67A mechanism and declaring the amendment as commenced from the appointed date, thereby permitting taxpayers in the State to furnish nil GSTR-3B returns through SMS.

Exchange rate determination for customs valuation sets distinct import and export conversion rates effective from the specified date.
The Central Board of Indirect Taxes and Customs determines under section 14 of the Customs Act, 1962 the rate of exchange for each foreign currency set out in Schedule I and Schedule II, with distinct rates for imported and exported goods, effective from 19th June, 2020, and superseding the earlier notification except as to prior actions.

Export policy of Hydroxychloroquine changed from prohibited to free, permitting export of API and formulations.
The export classification for specified ITC HS codes covering Hydroxychloroquine API and its formulations is reclassified from Prohibited to Free, taking effect immediately and removing prior export restrictions under the Foreign Trade Policy.

Extension of GSTR-1 filing deadline for specified registered persons; monthly returns allowed until the eleventh day following each month.
The Commissioner has extended the time limit for furnishing details of outward supplies in FORM GSTR-1 for the months April to September, 2020, for registered persons whose aggregate turnover in the preceding or current financial year exceeds the prescribed threshold, until the eleventh day of the month succeeding each such month; the time limit for furnishing related return details will be notified later, and the notification is declared effective from 23rd March, 2020.

GST exemptions expanded for FIFA event services, specified storage and insurance services, and registration-threshold adjustments under Delhi law.
The notification substitutes monetary registration thresholds with a criterion tied to exemption from registration, inserts nil-rated entries for FIFA U-17 Women's World Cup services (subject to Director (Sports) certification), admission rights to FIFA events, storage and warehousing of specified agricultural and raw products, and life insurance under Central Armed Police Forces Group Insurance Schemes, and makes textual adjustments including inserting "or equal to" and updating certain year references; amendments effective from 1st October, 2019.

Nil return filing by SMS enabled under GST rules, permitting submission of Form GSTR-3B via SMS.
Notification appoints the commencement date for Karnataka GST rule amendments that enable furnishing a nil return in Form GSTR-3B by SMS, giving legal effect to the procedural provision authorising taxpayers to submit nil returns through the prescribed SMS mechanism under the state GST rules.

Regulatory timeline shortened: ICDR amendment reduces prescribed compliance period to two weeks under revised regulation 172(3).
The Amendment Regulations substitute the previously prescribed period of six months in regulation 172(3) of the ICDR Regulations, 2018 with a period of two weeks, thereby shortening the compliance timeframe. The amendment is titled as the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2020 and comes into force upon publication in the Official Gazette.

Sponsor de-classification permitted subject to unit-holder approval, concentration limits and exit option for dissenting unitholders.
The Regulations permit de-classification of sponsor status for REITs listed three years, subject to conditions: sponsor and associate holdings together not exceeding ten percent, the REIT manager not controlled by the sponsor or associates, sponsors not being fugitive economic offenders, and obtaining unit-holder approval as required under Regulation 22(5). They add the term "inducted sponsor," expand eligible sponsors to include insurance companies and mutual funds, cap non-sponsor investor subscription at twenty-five percent, and require seventy-five percent unit-holder approval for acquisitions exceeding twenty-five percent, with an exit option for dissenters if approval is not obtained.