Import policy change: tyres reclassified from free to restricted, imposing licensing controls on specified pneumatic tyre categories.
The import policy for new pneumatic tyres under specified ITC HS codes of Chapter 40 is amended: categories previously listed as Free are reclassified as Restricted, bringing those motorcar, bus and lorry, motorcycle and bicycle tyre subheadings within the restricted import framework and subject to the administrative controls and licensing conditions of the Foreign Trade Policy.

Export status of human embryos set as free for export, subject to No Objection Certificate from national medical research authority under FTP.
Human embryos, gametes and gonad tissues (HS 05119999) are classified as "Free" for export under a new entry in Chapter 5, Schedule 2 of ITC(HS) 2018, but export is permitted only subject to a No Objection Certificate (NOC) from the designated national medical research authority.

Extension of e-way bill validity: affected pre-lockdown bills with post-expiry dates are deemed valid until a later date.
E-way bills generated under the GST rules on or before 24 March 2020 whose validity expired on or after 20 March 2020 are deemed extended until 30 June 2020; the amendment to the departmental notification is effective from 31 May 2020.

Extension of refund order time limit under GST to permit additional days after taxpayer's reply.
The notification extends the time for issuance of orders where a notice rejecting a refund claim has been issued and the original time limit for passing the order falls within the pandemic-affected interval; the extended period is fifteen days after receipt of the registered person's reply to the notice or the terminal date of the interval, whichever is later, and the notification is deemed effective from the commencement of that interval.

E-way bill validity extension preserves expired bills' operative status by deeming validity extended through end of June.
Amendment inserts a proviso deeming e-way bills generated under the Rajasthan GST Rules on or before a specified March date, and whose validity expired on or after a specified March date, to have their validity extended until the end of June, thereby preserving those e-way bills' operative status for transportation and compliance; the notification takes effect from the end of May and is effected by adding the proviso to the earlier notification's first paragraph, clause (ii).

Extension of refund order deadline under RGST Act: issuance delayed until post reply or later cutoff to accommodate pandemic impact.
Extension of time for issuance of orders on refund rejections under the Rajasthan GST Act is prescribed where the original period to pass an order falls between 20 March 2020 and 29 June 2020; the time is extended until fifteen days after receipt of the registered person's reply to the notice or until 30 June 2020, whichever is later.

Nil return furnishing by SMS authorised; provisions commence enabling Form GSTR-3B filing via SMS under GST rules.
A notification appoints the operative date for provisions that authorise furnishing a nil return in Form GSTR-3B by SMS, invoking powers under the GST Act and the amendment rules to bring the SMS-based filing mechanism and related procedural measures into force for eligible taxpayers.

State tax exemption and imposition for specified goods adjusts taxation of fishmeal and agricultural machinery parts effective mid 2017.
The notification amends an earlier Rajasthan GST departmental notification to: exempt state tax on supplies of fishmeal (heading 2301) from 1 July 2017 to 30 September 2019; and impose state tax at a specified rate on supplies of pulleys, wheels and other parts (heading 8483) used as parts of agricultural machinery (headings 8432, 8433 and 8436) from 1 July 2017 to 31 December 2018, under the powers of the Rajasthan Goods and Services Tax Act, 2017.

Amendment to Advance Ruling Authority notification replaces the officer's designation, effective immediately under GST authority
Amendment to the West Bengal Advance Ruling Authority notification substitutes the officer's designation with a revised designation for the same individual, enacted under the State GST statute and effective immediately.

Extension of time limits for GST compliance permitted where force majeure prevents completion, enabling retrospective notifications.
Amendments to section 140 make entitlement to transitional input tax credit subject to compliance within such time and in such manner as may be prescribed, including for goods held in stock. Section 168A authorises the Government, on the Council's recommendation, to extend or retrospectively validate time limits prescribed or notified under the Act where actions cannot be completed due to force majeure, defined to include epidemics and other calamities.

SCOMET export control update: Appendix 3 revised, published online, with transition period and immediate effect for certain chemicals.
Amendment revises Appendix 3 (SCOMET Items) to Schedule 2 of the ITC (HS) Classification, updating the national export control list; the revision is issued under powers in the Foreign Trade (Development and Regulation) Act and the Foreign Trade Policy, will be published on the web portal, and takes effect after a transition period except for specified Scheduled Chemicals which are effective immediately.

Nil return filing by SMS enabled under Rule 67A, allowing Form GSTR-3B submission for registered taxpayers.
The notification implements Rule 67A by enabling nil return in FORM GSTR-3B by SMS, specifying a commencement date for the SMS-based submission mechanism and thereby making the amended procedural framework enforceable for registered persons to furnish nil GST returns via SMS.

Anti-dumping duty extension maintains levy on nylon tyre cord fabric from China under review powers and anti-dumping rules.
Amendment extends the anti-dumping duty on nylon tyre cord fabric originating in or exported from the People's Republic of China by inserting a new paragraph in the original notification to keep that notification in force up to and inclusive of 11th December, 2020, unless revoked earlier, pursuant to the Central Government's powers under the Customs Tariff Act and the applicable anti-dumping rules following a designated authority review and request for extension.

Electrically operated vehicle supply to local authority added to state tax rate framework, specifying definition and effective commencement.
An amendment inserts clause (aa) into the Table entry at serial number 22 to include supplies to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers, defining such a vehicle as one under Chapter 87 of the Customs Tariff that is run solely on electrical energy from an external source or onboard batteries; the amendment takes effect from the first day of August of the stated year.

Export restrictions on diagnostic kits and specified reagents require an exporter undertaking for customs clearance.
The amendment places the diagnostic kits listed in para 1(A) and the diagnostic instruments, apparatus and reagents listed in para 1(B) under export restriction, applying to those items whether exported individually or as part of kits. Other diagnostic goods under the same HS codes are exportable only upon submission of a company letterhead undertaking to Customs confirming the shipment contains no restricted items.

SMS filing for nil GST returns permitted, with verification via registered mobile One Time Password enabling simplified electronic furnishing.
The Fourth Amendment permits companies registered under the Companies Act to furnish FORM GSTR-3B under section 39 verified by an Electronic Verification Code for the specified period, and inserts rule 67A allowing Nil returns in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile number based One Time Password; Nil return is defined as a return with nil or no entry in all Tables of FORM GSTR-3B.

Extension of compliance deadlines under GST Act to accommodate pandemic delays, with statutory exceptions and e way bill validity relief
Time limits for completion or compliance under the Bihar GST Act falling between 20 March 2020 and 29 June 2020 are extended to 30 June 2020 for proceedings, orders, notices and filing of appeals, replies, applications, reports, returns and related records, subject to specified exclusions including certain chapters, sections and rules. E way bills with validity expiring between 20 March 2020 and 15 April 2020 are deemed extended to 30 April 2020, and those generated on or before 24 March 2020 and expiring in that period are deemed extended to 31 May 2020. The notification takes effect from 20 March 2020.

Nil return filing by SMS now operative, enabling FORM GSTR-3B submission under the amended GST rules.
The notification appoints an operative date to give effect to the rule enabling taxpayers to furnish a nil return for FORM GSTR-3B by SMS, invoking departmental rulemaking power and deeming the provisions to have commenced from the appointed date.

Extension of time limit for refund-rejection orders during COVID-19: deadline shifted to post-reply period or fixed date.
The notification extends the statutory period to issue orders on notices rejecting refund claims (full or partial) where the original deadline falls within the pandemic-affected period. The time for issuing such orders is reset to the later of fifteen days after receipt of the registered person's reply to the notice or the specified calendar date, thereby postponing the running of the statutory deadline for affected refund-rejection proceedings.

E-way bill validity extension: affected bills generated under rule 138 have their expired validity deemed extended until the notified date.
The amendment substitutes the proviso to extend the validity of e-way bills generated under rule 138 on or before 24 March 2020 whose validity expired on or after 20 March 2020, deeming such validity extended until 30 June 2020; issued under section 168A of the Nagaland GST Act read with central GST provisions and commencing 31 May 2020.