Submission of pen drives optional; specified CESTAT procedural rule amendments are stayed pending further orders.
Certain amendments to the CESTAT (Procedure) Rules notified on 11 May 2020 are directed to be kept in abeyance until further orders: new sub rule (5) to rule 9, new sub rule (8) to rule 16, and the last sentence of the substituted sub rule (5) of rule 28A concerning storage of soft copies in two pen drives. Submission of pen drives with appeal memoranda, applications, or paper books is clarified to be optional.

Extension of statutory time limits under state GST allows retrospective extensions for actions impeded by force majeure conditions.
Section 168A empowers the Government, on Council recommendation, to extend by notification any time limit specified, prescribed or notified under the Act for actions that cannot be completed due to force majeure, with power to make such notifications retrospective to a date not earlier than the Act's commencement; "force majeure" is defined to include war, epidemic, flood, drought, fire, cyclone, earthquake or other calamities affecting implementation of the Act.

Import period modification shortens the authorised import window for Urad quota and preserves application finalisation.
The Central Government, invoking section 3 of the Foreign Trade (Development and Regulation) Act and Foreign Trade Policy provisions, has shortened the import period for the annual 4 lakh MT Urad quota for 2020-21 so imports may be effected only until 31st August, 2020 instead of 31st March, 2021; applications filed under Trade Notice no. 57/2019-2020 will be considered and finalised.

Extension of GST return deadlines allows delayed CMP-08 payment statement and GSTR-4 filing without penalty.
The notification amends a prior Assam GST notification to allow affected persons to furnish the statement of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020 by 7th July, 2020 and to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2020 by 15th July, 2020; the amendment is made under section 148 of the Assam GST Act and is deemed issued on 3rd April, 2020.

Late fee waiver for failure to file outward supply details allowed where FORM GSTR 1 is furnished by the extended deadline.
Waiver of late fee under section 47 is provided for registered persons who fail to furnish outward supplies in FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March 2020, provided they furnish those details on or before 30th June 2020.

Conditional late fee waiver for delayed GSTR-3B returns applies through turnover-based filing deadlines and extended compliance dates.
Conditional waiver of late fee under section 47 applies to delayed FORM GSTR-3B returns for February 2020 to April 2020, subject to turnover-based categories and specified extended filing dates. The waiver covers registered persons with turnover above five crores, above 1.5 crores up to five crores, and up to 1.5 crores in the preceding financial year, each with distinct deadlines for furnishing the return. The notification is issued under the Assam Goods and Services Tax Act, 2017 and takes effect from 20 March 2020.

Conditional interest relief for delayed GST returns applies to different turnover classes and specified filing deadlines.
Conditional reduction of interest applies to delayed FORM GSTR-3B returns for February, March and April 2020 under the Assam GST regime. Different classes of registered persons are given nil or reduced interest, subject to specified turnover thresholds and due dates for furnishing returns.

Composition scheme opt-in requires electronic CMP-02 and ITC-03 filings; cumulative input tax credit adjustment to appear in GSTR-3B.
A proviso to rule 3 requires registered persons opting for the composition scheme to electronically file Form GST CMP-02 (electronically verified) on the common portal or through a notified Facilitation Centre by the prescribed deadline and to furnish Form GST ITC-03 as provided in rule 44(4) by the prescribed date. A proviso to rule 36(4) applies a cumulative condition for input tax credit across February-August 2020 and requires the September 2020 Form GSTR-3B to include the cumulative adjustment of input tax credit for those months.

GSTR-1 filing deadlines for small taxpayers set with quarter-specific due dates and retrospective commencement notification.
Prescribes quarter-specific due dates for furnishing FORM GSTR-1 by registered persons meeting the specified aggregate turnover threshold, requiring them to follow a special quarterly procedure to furnish outward supply details; April-June quarter details to be furnished by end of July and July-September quarter details by end of October, with the time limit for related monthly return provisions to be notified subsequently and the notification treated as having retrospective effect.

Aadhaar authentication for GST registration: failure triggers mandatory physical verification and delayed grant of registration.
Mandatory Aadhaar authentication for GST registration from 01.04.2020, with failure to authenticate (except those notified under section 25(6D)) triggering required physical verification of the principal place of business in the presence of the applicant; the verification report, documents and photographs must be uploaded in FORM GST REG-30 within fifteen working days. The amendment substitutes rule 25 to prescribe the verification procedure and timelines.

Valuation of lottery tickets revised to deemed proportion of face value or notified price, whichever higher for GST purposes.
The value of supply of lottery is deemed to be a specified proportion of the face value of the ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher, with Organising State defined by reference to the Lotteries (Regulation) Rules, 2010. This substituted provision revises the GST valuation approach for lotteries under the principal rules and took effect from the operative date stated in the amendment.

Aadhaar authentication requirement: designated non individual representatives must authenticate Aadhaar to qualify for GST registration; alternatives available.
Notification prescribes Aadhaar authentication as an eligibility requirement for GST registration for specified non individual representatives - authorised signatories, managing and authorised partners of partnership firms, and Karta of HUFs - to be carried out as provided in the GST Rules; where Aadhaar is not assigned, alternate identification methods specified in the Rules must be offered.

Aadhaar authentication requirement for GST registration established, with alternate identification permitted where Aadhaar is not assigned.
Notification requires Aadhaar authentication of an individual's Aadhaar number as the criterion for eligibility for GST registration under the state GST rules, while providing for alternate and viable means of identification where Aadhaar is not assigned; the Governor issues the notification under statutory authority and declares it to have come into force from the stated commencement date.

Aadhaar authentication exemption: non-citizens excluded while individuals, authorised signatories, partners and HUF karta remain subject to authentication.
The Assam notification provides that sub-section (6B) or (6C) of the Assam GST Act shall not apply to persons who are not citizens of India and limits the applicability of those Aadhaar authentication provisions to the following classes only: Individual; authorised signatory of all types; Managing and authorised partner; and Karta of a Hindu undivided family, with the notification deemed effective from 1 April 2020.

Dynamic QR code requirement for high-turnover B2C invoices mandated, with implementation deferred to October.
Notification mandates that B2C invoices issued by registered persons meeting the prescribed high aggregate turnover threshold must feature a Dynamic Quick Response (QR) code, excluding certain classes and registrations; where a Dynamic QR code is made available to the recipient through a digital display and the invoice contains a cross-reference to payment using that code, the invoice is deemed to contain a QR code. The notification supersedes an earlier notification and commences on the first day of October.

Composition scheme filing relief: taxpayers who filed GSTR-3B need not furnish GSTR-1 or GST CMP-08 for the year.
Taxpayers who filed returns in FORM GSTR-3B instead of furnishing the statement in FORM GST CMP-08 for tax periods in the financial year 2019-20 are not required to furnish outward supply statements in FORM GSTR-1 or the statement in FORM GST CMP-08 for all tax periods in that financial year; the amendment is effective retrospectively from 21 March 2020.

GST registration requirement for corporate debtors in insolvency triggers new registration and input tax credit rules during CIRP.
Notification requires IRP/RP-managed corporate debtors under CIRP to be treated as a distinct person and obtain new GST registration within thirty days of IRP/RP appointment; the IRP/RP must file the first return covering the period from liability to registration. Input tax credit on invoices issued to the erstwhile GSTIN is allowable in the first return subject to Chapter V and specified rule exceptions. Supply recipients may claim credit for the interim period under similar conditions. Cash ledger deposits made between appointment and new registration are refundable to the erstwhile registration.

Reconciliation statement exemption for foreign airlines; submit CA authenticated receipts-and-payments statement per GSTIN instead.
Foreign airline companies registered as foreign companies under the Companies Act and complying with registration rules are exempted from furnishing a reconciliation statement in FORM GSTR-9C; instead they must submit, for each GSTIN, a receipts-and-payments statement for the financial year, authenticated by a practicing Chartered Accountant in India or a firm/LLP of such accountants, and filed by the prescribed due date in the year succeeding the financial year.

E-invoicing mandate requires high-turnover registered persons to issue prescribed invoices and documentation, implementation deferred to a later date.
Registered persons, excluding those covered by specified sub rules of rule 54, whose aggregate turnover in a financial year exceeds the prescribed threshold are required under sub rule (4) of rule 48 to prepare invoices and other prescribed documents for supplies to registered persons; the notification supersedes an earlier notification and sets the commencement of this obligation from the stated implementation date.

Extension of annual GST return deadline: electronic filing for the prior fiscal year permitted until the end of September.
Under the powers of Section 44 read with Rule 80, the Commissioner, on Council recommendation, extends the electronic filing deadline for Form GSTR 9/GSTR 9C for FY 2018 19 through the common portal, superseding the prior notification, until 30th September, 2020.