Delegation of powers under section 69 to specified Special, Additional and Joint Commissioners for investigation duties.
Amends the earlier delegation Order by omitting Schedule serial number 5 and inserting paragraph 1A to delegate powers and duties in relation to section 69 to specified officers: the Special Commissioner of State Tax; Additional Commissioners of State Tax for Kolhapur, Nagpur, Nashik, Pune and Thane Zones; and Joint Commissioners of State Tax-Investigation A and B, Mumbai.

State tax suspension for fishmeal and reduced tax on agricultural machinery parts applied for specified retrospective periods.
Amendment declares no state tax on supply of fishmeal (heading 2301) for the period 1 July 2017 to 30 September 2019, and prescribes a reduced state tax on pulleys, wheels and other parts (heading 8483) when used as parts of agricultural machinery (headings 8432, 8433, 8436) for the period 1 July 2017 to 31 December 2018; it also provides that no refund shall be made of tax collected which would not have been collected had the amendment been in force throughout those periods.

Import duty reduction on lentils establishes origin-based tariff differentiation, applying distinct treatment for US-origin consignments.
The amendment inserts two table entries for Lentils (Mosur): one general entry and one specifically for Lentils (Mosur) originating in or exported from the United States of America, assigning different duty rates and creating origin-based tariff differentiation. The Central Government exercised powers under the Customs Act and the Customs Tariff Act on public interest grounds and added a proviso limiting the temporal scope of the relief for the newly inserted serial numbers to the notified cutoff date.

GST rate amendment: state tax schedules revised-certain tariff entries omitted or substituted, effective from first April.
Amendment to the State GST rate schedules removes specified entries from Schedule I (2.5%), inserts and omits entries in Schedule II (6%) including insertion of tariff heading 3605 00 10 with entry "All goods", and omits and substitutes entries in Schedule III (9%). The changes take effect on the first day of April, 2020 under the Jharkhand GST Act, 2017 and specify the serial numbers and schedule locations for the omissions, insertions and substitutions.

State GST rate amendment adds aircraft maintenance, repair and overhaul services to the taxable schedule, effective from April.
Amendment inserts item (ia) under serial number 25 to add maintenance, repair and overhaul services for aircraft, aircraft engines and other aircraft components or parts to the State Tax (Rate) schedule and updates item (ii) to reference (ia); the amendment takes effect from the first day of April, 2020.

Bus body building definition expanded to include body construction on chapter 87 chassis, clarifying GST scope and treatment.
Amendment inserts an explanation that the term bus body building includes building of body on chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975, thereby clarifying the entry's scope for taxation under the notification and reflecting retrospective commencement as specified.

GST classification change for lotteries reassigns supplies between reduced and standard schedules, effective March implementation.
The notification omits the entry at serial number 242 in Schedule II (reduced rate) and substitutes serial number 228 in Schedule IV with "228.Any chapter Lottery", thereby reassigning lottery supplies to Schedule IV; the amendment is made under statutory taxing powers and is deemed effective from the 1st day of March, 2020.

State Tax Rate amendment adds dried tamarind and leaf based plates to the Schedule, changing taxable classifications.
Amendment to the Delhi State Tax (Rate) notification inserts two new Schedule entries: dried tamarind and plates and cups made of leaves/flowers/bark, thereby modifying the Schedule of taxable goods under the State GST rate framework; the amendment references the principal notification and specifies the effective date.

Taxation of supplies to promoters: unregistered suppliers' goods taxed on the promoter under reverse charge GST rules.
Inserts a new 9% rate entry in Schedule III covering supply of goods by an unregistered person to a promoter where tax is payable by the promoter as recipient under the reverse charge mechanism; excludes capital goods and cement under the specified tariff heading; defines promoter, project, Real Estate Project, and Residential Real Estate Project; and provides that the entry applies to all goods satisfying these conditions even if a more specific tariff provision exists.

Export restriction on alcohol-based hand sanitizers in dispenser containers bars their export while other packagings remain permitted.
Amendment prohibits export of alcohol-based hand sanitizers when exported in containers with dispenser pumps, irrespective of the specific ITC/HS code, with immediate effect; sanitizers in other packaging are free for export and other products under the listed HS codes remain freely exportable.

GST exemption for TDR/FSI and lease premiums; promoter pays reverse charge for un booked apartments at completion.
Amendment provides a nil GST exemption for the residential share of services by way of transfer of development rights (TDR)/FSI or upfront long term lease payments for construction projects, calculated by apportioning GST on those inputs by the ratio of residential carpet area to total carpet area. Promoters must pay tax on a reverse charge basis for the proportion attributable to residential apartments that remain un booked at issuance of completion certificate or first occupation, subject to capped rates by residential category; liability arises on the earlier of completion certificate issuance or first occupation.

Tariff value fixation updated for specified imported commodities, altering declared values for customs import valuation and compliance.
Amendment substituting revised TABLE-1, TABLE-2 and TABLE-3 in the principal customs non tariff notification under section 14(2) of the Customs Act, 1962, prescribing tariff values in US dollars for specified imported goods including defined categories of edible oils, brass scrap, poppy seeds, areca nut, and specified forms of gold and silver, with explanations and exclusions for certain forms of precious metals.

Income-tax amendment updates rule 12 provisos and substitutes ITR forms, effective on Gazette publication from 2020.
Notification under section 139 read with section 295 enacts the Income tax (12th Amendment) Rules, 2020 effective from Gazette publication. It amends rule 12(1) by inserting "or" at the end of item (V) and omitting items (VII) and (VIII) in clause (a) proviso, and omits item (VI) in clause (ca) proviso. It also substitutes the set of prescribed ITR Forms in Appendix II with updated Forms, thereby revising the prescribed return and verification forms under the Income tax Rules, 1962.

Anti-dumping duty extension: continuation of duty on acrylic fibre from Thailand extended for a further period.
The Central Government amended Notification No. 27/2015-Customs (ADD) to omit specified table entries and to insert a clause extending the operation of the anti-dumping duty on acrylic fibre originating in or exported from Thailand, following a continuation review by the designated authority and a request for extension under the Customs Tariff Act and the governing anti-dumping rules.

Appellate advance ruling membership nomination replaces retiring member and updates the constituted GST adjudicatory body's composition.
Kerala Appellate Authority for Advance Ruling membership is updated under the Kerala State Goods and Services Tax Act, 2017 by nominating Shri Shyam Raj Prasad, I.R.S., as Member in place of Shri Pullela Nageswara Rao, I.R.S. The existing constitution entry for the Authority is correspondingly amended by substituting the outgoing member's name with that of the newly nominated member.

Extension of GST compliance time limits to 30 June for actions and filings affected by the COVID 19 period.
Time limits for completion or compliance of actions under the Tamil Nadu Goods and Services Tax Act falling between 20 March and 29 June 2020 are extended until 30 June 2020, covering proceedings, orders, notices, approvals and filing of appeals, replies, applications, reports, documents, returns and similar records; the extension is retrospective to 20 March 2020 but excludes specified assessment, procedural and e way bill provisions and related rules, while e way bills with validity expiring between 20 March and 15 April 2020 are deemed extended until 30 April 2020.

New registration requirement: corporate debtor's estate treated as distinct person, mandating fresh GST registrations after IRP/RP appointment.
The amendment excludes corporate debtors who have furnished all statutory GST statement and return filings prior to appointment of the IRP/RP. It also treats the relevant persons, from the date of IRP/RP appointment, as a distinct person of the corporate debtor and requires them to obtain fresh GST registrations in each State or Union territory where the corporate debtor was earlier registered within the prescribed timeframe.

SMS filing of Nil GST returns allowed via registered mobile number with OTP verification for FORM GSTR-3B.
A proviso permits companies registered under the Companies Act to furnish FORM GSTR-3B returns under section 39 verified by Electronic Verification Code for the notified period. Separately, a new rule provides that a Nil return in FORM GSTR-3B may be electronically furnished via short messaging service using the registered mobile number and verified by a mobile-number-based One Time Password; a Nil return is defined as a return showing nil or no entry in all Tables of FORM GSTR-3B. The rule's effective insertion date is to be notified later.

Extension of e-way bill validity deemed extended to a later date for bills generated before the lockdown period.
The amendment inserts a proviso deeming the validity of specified e-way bills generated under the GST rules on or before a stated cutoff and whose validity expired within the disruption window to be extended until a later specified date; the notification takes effect retrospectively from the effective date provided.

Annual Information Statement requirement: mandated upload of Form 26AS to assessee account detailing tax and transaction information.
An Annual Information Statement in Form 26AS must be uploaded in the assessee's registered account by the Principal Director General/Director General of Income-tax (Systems) or authorised person under section 285BB; the upload is required within three months from the end of the month in which information is received and must include categories such as tax deducted or collected at source, specified financial transactions, payment of taxes, demand and refund, and pending and completed proceedings. The Board may authorise inclusion of information from other authorities or international agreements, and the Systems authority shall specify procedures, formats and standards for uploading.