Appointment of Common Adjudicating Authority for adjudication of show cause notices against M/s Satnam Steels under Customs Act provisions.
The Central Board of Indirect Taxes and Customs, under Sub section (1) of section 4 and Sub section (1) of section 5 of the Customs Act, 1962, appoints specified officers as the Common Adjudicating Authority to exercise the powers and discharge duties of the adjudicating authorities identified in the notification for adjudication of the listed show cause notices against M/s Satnam Steels, Rajkot.

GST rate amendment adjusts schedule classifications and replaces specified tariff entries to alter taxable coverage.
The notification amends the State GST rate notification by deleting specified entries from Schedule I, deleting two serial entries and inserting a new tariff entry described as "All goods" under Schedule II, and by omitting and substituting entries in Schedule III so that one entry's description is replaced by "All goods." The amendment effects deletions, an insertion and a substitution across the three schedules to change tax classification of the listed goods.

GST rate amendment: aircraft maintenance, repair and overhaul services placed under concessional state tax treatment from April.
The notification inserts a new sub-item (ia) to the rate table to include maintenance, repair and overhaul services for aircraft, aircraft engines and components under the concessional state GST rate and amends the cross-reference in the following item to include this sub-item; the amendment is made under statutory taxation powers and is stated to take effect retrospectively from the start of the applicable period.

Officer subordination clarified: officers appointed under the State Tax Act are made subordinate to the Commissioner, with specified reporting hierarchy.
The notification amends the State Tax Act rules by declaring all officers appointed under the Act subordinate to the Commissioner and appends a Schedule that specifies which officers are subordinate to particular senior officers, thereby defining the internal administrative reporting hierarchy.

Revisional Authority designation: specified state tax officers empowered to revise GST decisions and orders under section 108.
Authorises specified state tax officers as Revisional Authority under the Maharashtra Goods and Services Tax Act, 2017 to revise decisions or orders within the revision jurisdiction of section 108. The schedule lists the Commissioner of State Tax, all Additional Commissioners, Joint Commissioners and Deputy Commissioners of State Tax, effecting a statutory delegation of revisional power to these designated officers for matters under the MGST procedural scheme.

Composition scheme opt-in extended for fiscal year; cumulative input tax credit condition applies across specified months with return adjustment.
Registered persons opting for the Composition Scheme for financial year 2020-21 must electronically file FORM GST CMP-02 on the common portal, duly verified, by the extended date and furnish FORM GST ITC-03 as provided in sub rule (4) of rule 44 by the prescribed extended deadline. Rule 36(4)'s input tax credit condition shall apply cumulatively for February through August, 2020, and the return in FORM GSTR-3B for the tax period of September, 2020 shall be furnished with the cumulative adjustment of input tax credit for those months in accordance with that condition.

Late fee waiver for delayed GSTR-1 filings where returns are furnished by the extended final deadline, subject to conditions.
Amendment adds a proviso waiving the late fee payable under the State GST Act for delayed FORM GSTR-1 filings relating to March, April and May 2020 and the quarter ending 31 March 2020, provided registered persons who failed to file by the due date furnish the required outward supplies details in FORM GSTR-1 on or before 30 June 2020.

GST return deadline extension: CMP-08 due by early July and GSTR-4 due by mid July 2020.
The Tripura Government amends a Finance Department notification by inserting provisos requiring furnishing of a statement in FORM GST CMP-08 for the quarter ending 31 March, 2020, by 7 July, 2020, and requiring filing of the return in FORM GSTR-4 for the financial year ending 31 March, 2020, by 15 July, 2020.

Extension of compliance deadlines due to pandemic extends statutory time limits and e way bill validity, with specified exceptions.
Any time limit for completion or compliance under the State Goods and Services Tax law falling between 20 March and 29 June 2020 is extended to 30 June 2020 for proceedings, orders, notices and filing of appeals, replies, applications, reports, documents and returns, subject to exclusions for specified provisions and related rules; e-way bills expiring between 20 March and 15 April 2020 are deemed valid until 30 April 2020, with the notification effective from 20 March 2020.

Extension of GSTR-3B filing deadline: larger taxpayers receive an earlier extended date; Tripura-based smaller taxpayers get a later date.
The Commissioner amends the prior notification to insert two provisos extending electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers above the aggregate turnover threshold must file through the common portal by an extended June date, while taxpayers at or below the threshold whose principal place of business is in Tripura must file through the common portal by a later July date.

Interest relief for late GST returns: conditional waiver if FORM GSTR-3B filed by specified extended deadlines for affected months.
Conditional interest relief is provided for FORM GSTR-3B late-filers for tax periods February-April 2020, with reduced or nil interest subject to turnover-based eligibility and specified extended filing dates; the relief applies only when the tabled conditions are met and the notification is deemed to have come into force from 20 March 2020.

Late fee waiver for GSTR-3B returns where specified turnover classes file by stipulated extended deadlines.
Tripura's notification conditionally waives the late fee under the State GST framework for specified tax periods where registered persons, categorized by aggregate turnover bands, furnish returns in FORM GSTR-3B on or before the extended dates prescribed for each turnover class and period; the amendment takes effect from a stated retrospective commencement date.

Composition scheme opt in requires electronic intimation and statement filing with cumulative input tax credit adjustment.
Registered persons opting for the composition scheme must electronically file FORM GST CMP-02 on the common portal, signed or verified by electronic verification code, directly or via a Commissioner notified Facilitation Centre by the prescribed deadline, and furnish FORM GST ITC-03 by the subsequent deadline. The amendment requires cumulative application of input tax credit conditions over the disruption months and mandates that the return in FORM GSTR-3B for the later period include the cumulative adjustment of input tax credit for those months.

Exchange rate determination: revised foreign currency conversion rates set for import and export valuation under Customs Act
The Central Board determines conversion rates of specified foreign currencies into Indian rupees for customs purposes, prescribing separate rates for imported goods and exported goods as listed in Schedule I (per unit) and Schedule II (per 100 units). The notification, issued under the Customs Act authority, supersedes the prior exchange rate notification and fixes the operative exchange rates to be applied for import and export valuation.

Corrigendum to GST notification correcting the monetary threshold in a prior state GST notification, reducing the specified amount.
Corrigendum to notification No.99/GST-2 dated 18 November 2019: on page 4307, line 46, replace the phrase "twenty-five crore rupees" with "five crore rupees", effecting a textual correction to the published state GST notification.

Customs notification amendment substitutes the referenced file entry, updating the show cause and corrigendum citation.
The amendment substitutes the textual entry against serial number three in Notification No. 42/2019-Customs (N.T.), replacing the existing reference to a prior file number together with a Supplementary Show Cause Notice and Corrigendum by an updated file reference to be recorded in the notification schedule.

Income exemption under section 10(46) for a cooperative fund's membership and related receipts, subject to compliance.
Exemption under clause (46) of section 10 is notified for the Kerala Cooperative Development and Welfare Fund Board in respect of membership fees, annual renewal fees, risk fund contributions and assistance, and interest on those receipts, subject to conditions that the Board not carry on commercial activity, maintain unchanged activities and income character, file its return as prescribed, and furnish an audited report with a chartered accountant's certificate confirming compliance.

Inclusion of Gopalpur Port expands notified ports, extending export incentive eligibility under existing Customs notifications.
The notification substitutes the word "Dighi" with "Dighi, Gopalpur" in specified conditions, paragraphs and table entries of multiple prior Customs notifications, thereby treating Gopalpur as a notified port and extending to it the operative coverage and eligibility for Customs tariff exemptions and export incentive schemes such as AA, EPCG and other scheme-specific benefits.

Customs notification amendment updates show cause notice file reference, correcting the procedural citation in the adjudicating record.
Amendment directs substitution of the existing wording against serial number 1 in column 3 of Notification No.19/2020-Customs (N.T./CAA/DRI) dated 03.03.2020 with a new file reference, updating the show cause notice citation and the procedural record in the Common Adjudicating Authority entry.

Extension of export deadlines: last dates of export and re export extended for shipments affected by the COVID 19 disruption.
The Central Government amends notifications No. 40/2015 Customs, 56/2000 Customs and 57/2000 Customs to provide that where the last date for export or re export falls within the affected COVID 19 period, the last date is extended by six months, and inserts an additional approved laboratory into the list of entities under the 2015 notification.