Renewal of recognition granted to NSE IFSC Limited, conditional on compliance with regulator-specified conditions for a one-year term.
Renewal of recognition is granted to NSE IFSC Limited under the regulatory framework governing stock exchanges, exercised pursuant to statutory powers to renew recognition for a fixed one-year tenure, and is expressly subject to compliance with conditions specified by the regulator from time to time and to any additional conditions that may be prescribed or imposed subsequently.

Renewal of recognition for a clearing corporation granted subject to compliance with regulatory conditions and supervisory requirements.
SEBI renews recognition of NSE IFSC Clearing Corporation Limited (NICCL) for a one-year period from 29 May 2020 to 28 May 2021 under statutory powers, subject to conditions specified by SEBI and to any further conditions that may be prescribed or imposed, thereby continuing NICCL's status as a recognized clearing corporation contingent on compliance with regulatory requirements.

Force majeure extension power allows retrospective extension of GST statutory time limits to address calamity-related compliance gaps.
Amendments update definitions to include reorganised Union Territories, expand references to include services, modify invoice and registration rules, permit administrative extension of prescribed periods, introduce a Government power to extend statutory time limits retrospectively for force majeure, impose penalties on persons retaining benefits of tax-evasion transactions, broaden criminal liability to those causing and retaining offences, and remove specified wording from Schedule II.

Aadhaar authentication for GST registration now required; failed authentication triggers mandated physical verification and verification report upload.
Aadhaar authentication is mandated for GST registration from 01.04.2020; failure to authenticate triggers physical verification of the principal place of business within sixty days and upload of the verification report in FORM GST REG-30. Capital goods useful life is fixed at five years and specified input tax on capital goods ('A') is credited to the electronic credit ledger with transitional adjustments and declaration in FORM GSTR-3B. Refund and audit procedures are amended to require audits for larger turnover, permit re-crediting of refunds to electronic credit ledger via FORM GST PMT-03 and FORM RFD-06, revise zero-rated turnover definition, and introduce rule 96B for recovery of refunds where export proceeds are not realised under FEMA.

GSTR-1 filing waiver for taxpayers who filed GSTR-3B instead of CMP-08; no GSTR-1 or CMP-08 required for the tax periods.
The notification inserts a proviso relieving taxpayers who furnished FORM GSTR-3B instead of FORM GST CMP-08 from the obligation to furnish outward supply statements in FORM GSTR-1 or the payment statement in FORM GST CMP-08 for all tax periods in the specified financial year.

Aadhaar authentication required for GST registration; alternate identification provided where Aadhaar is not assigned under state rules.
The State notifies that an individual shall undergo Aadhaar authentication of their Aadhaar number as specified in the Tripura State GST Rules to be eligible for registration, and where Aadhaar is not assigned the individual shall be offered alternate and viable means of identification in the manner specified in the rules; the notification fixes the date from which this authentication requirement is operative.

Aadhaar authentication required for authorised signatories, partners and Karta to secure GST registration; alternate ID allowed if absent.
Authorised signatories, managing and authorised partners of partnership firms, and the Karta of an HUF must undergo Aadhaar authentication of possession to be eligible for GST registration, with alternate means of identification provided where Aadhaar is not assigned, as prescribed in the relevant State GST rules.

GSTR-1 filing deadline extended for small registered persons to quarterly submission with specified future timelines.
Notification under section 148 designates registered persons with aggregate turnover up to 1.5 crore as required to follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis. It prescribes submission of FORM GSTR-1 for the April-June quarter by the prescribed date and for the July-September quarter by a later prescribed date, and states that the time limits for furnishing details or returns under section 38(2) for April-September will be notified subsequently in the Official Gazette.

Due-date extension for outward supplies return filings: monthly GSTR-1 submissions now due on the next month's eleventh day.
Extension of the statutory deadline is granted for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover exceeding 1.5 crore rupees; the due date for each month from April 2020 to September 2020 is extended to the eleventh day of the month succeeding the relevant month, and timelines for related return filings will be notified later.

GSTR-3B filing deadlines: electronic returns and ledger-based payment obligations imposed with extended dates for small taxpayers.
Specification of timelines for furnishing GSTR-3B returns for April-September 2020: returns must be filed electronically through the common portal by the twentieth day of the succeeding month, while taxpayers below a prescribed turnover threshold with principal place of business in the State have until the twenty-fourth day. Registered persons must discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger, and interest, penalty or fees by debiting the electronic cash ledger, not later than the specified due date.

GST registration for corporate insolvency: IRP or RP must obtain new registration and can claim input tax credit.
IRP/RP appointed to manage a corporate debtor is treated as a distinct person and must obtain a new GST registration in each State or Union territory where the debtor was earlier registered within thirty days of appointment. The IRP/RP must file a first return covering the period from appointment until registration is granted and may claim input tax credit on invoices for supplies received since appointment even if invoiced to the erstwhile GSTIN, subject to Chapter V conditions and specified exceptions. Cash ledger amounts deposited in the existing registration during the interim period are available for refund to the erstwhile registration.

E-invoice mandate requires registered persons above specified turnover threshold to prepare electronic invoices for supplies to other registered persons.
The notification designates registered persons whose aggregate turnover exceeds a specified threshold as required to prepare electronic invoices and prescribed documents for supplies to other registered persons under the relevant GST invoicing rule; it supersedes an earlier state notification, preserves prior actions, excludes categories identified by specified sub-rule exceptions, and comes into force on 1 October 2020.

Dynamic QR code requirement: B2C invoices from high-turnover registered persons must include dynamic QR codes and cross-references.
Notification requires B2C invoices issued by registered persons above a specified high-turnover threshold to include a Dynamic Quick Response (QR) code, subject to existing exclusions; a B2C invoice that cross-references payment via a Dynamic QR code displayed digitally is deemed to contain a QR code. The notification supersedes an earlier state notification and becomes effective on the stated future date.

Extension of annual return filing deadline for the 2018-2019 financial year permits electronic submission through the common GST portal.
The Commissioner, under the Tripura State Goods and Services Tax Act, 2017 and the corresponding rules, on the recommendations of the Council, extends the time limit for electronic furnishing of the annual return for the financial year 2018-2019 through the common portal until 30.06.2020.

Aadhaar authentication exemption: provisions do not apply to non-citizens or to persons outside specified representative classes.
The notification specifies that the Aadhaar authentication provisions in the Tripura State GST Act shall not apply to a person who is not a citizen of India or to any class of persons other than the following: Individual; Authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family.

Input tax credit and composition scheme filing rules were amended for 2020-21 compliance deadlines.
The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2020 amend the Uttarakhand Goods and Services Tax Rules, 2017 with retrospective and deferred commencement effects. A proviso is inserted in rule 3 for registered persons opting to pay tax under section 10 for 2020-21, requiring FORM GST CMP-02 to be filed electronically by 30 June 2020 and FORM GST ITC-03 by 31 July 2020. Rule 36(4) is also amended to apply the input tax credit condition cumulatively for February to August 2020, with cumulative adjustment in FORM GSTR-3B for September 2020.

GST rate schedule amendments revise omitted entries, add a new goods classification, and broaden one entry to all goods.
Uttarakhand GST rate schedules were amended by omitting specified entries from Schedule I at 2.5 per cent, inserting a new entry in Schedule II for goods under heading 3605 00 10, omitting certain Schedule II and Schedule III entries, and substituting "All goods" in a Schedule III entry.

Aircraft maintenance and overhaul services are added to the GST notification table with retrospective effect from 1 April 2020.
Maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts are inserted as a taxable entry in the Uttarakhand GST notification table at the specified rate of 2.5, with a corresponding amendment to the related cross-reference entry. The amendment is stated to operate retrospectively from 1 April 2020.

Quarterly GST return filing timelines notified for small registered persons, with separate future notification for section 38(2) details.
Registered persons with aggregate turnover up to 1.5 crore rupees are notified to follow a special procedure for furnishing outward supply details. FORM GSTR-1 is to be filed quarterly, with due dates specified for April to June 2020 and July to September 2020. The time limit for furnishing details or return under section 38(2) for April 2020 to September 2020 is to be separately notified in the Official Gazette.

Aadhaar authentication for GST registration applies to specified persons, with alternate identification where Aadhaar is unavailable.
Authentication of possession of an Aadhaar number is required for GST registration purposes for the authorised signatory, managing and authorised partners of a partnership firm, and the Karta of a Hindu undivided family. The requirement applies under the prescribed GST rules, and where Aadhaar has not been assigned, alternate and viable means of identification are to be provided in the manner specified by the rules. The notification is deemed to have come into force with effect from 1 April 2020.