Extension of time limits under force majeure extends GST compliance dates and conditions, with conditional interest and late fee relief.
Notifications extend GST compliance deadlines and provide conditional reliefs: revised filing dates for composition intimation and ITC reversal, staggered GSTR 3B due dates and conditional reduced interest or late fee waivers tied to timely filing, a cumulative Rule 36(4) ITC matching requirement reconciling February-August differences in September GSTR 3B, use of Section 168A to extend specified statutory time limits (with enumerated exclusions), and extension of certain e way bill validities. (AI Summary)

Renting of passenger motor vehicles with fuel included triggers reverse charge GST when supplied to a body corporate.
The amendment subjects renting of passenger motor vehicles to reverse charge mechanism when supplied to a body corporate and the contract price includes fuel cost, provided the supplier is not a body corporate and does not invoice the stipulated central tax rate; in such cases the corporate recipient must pay GST under RCM, creating contractual, invoicing and accounting consequences and prompting tax-planning by suppliers regarding forward charge invoicing and input tax credit. (AI Summary)

Reverse charge on renting of motor vehicles requires body corporates to account for GST where supplier is non corporate.
GST under the reverse charge applies where a body corporate receives services described as renting of a motor vehicle from a non-body corporate supplier who charges GST; the recipient must assess contracts to distinguish renting from passenger transport, verify the supplier's GST and input tax credit position, and, where ambiguous, seek jurisdictional clarification to avoid misclassification and potential duplicate taxation. (AI Summary)