Late fee waiver for GSTR 4: conditional relief allowing reduced or full waiver where central tax is nil upon belated filing.
The notification grants a targeted late fee waiver for registered persons who failed to furnish returns in FORM GSTR-4 for quarters July 2017 to March 2019 but furnish those returns within the prescribed filing period in 2020; late fee under section 47 is waived to the extent it exceeds a baseline amount and fully waived where the total central tax payable in the return is nil.

Anti-dumping duty extension: ADD on plain medium density fibre board imports continued for a limited period pending review.
The Central Government amended the principal notification to extend the anti-dumping duty on "Plain Medium Density Fibre Board of thickness 6mm and above" originating in or exported from China PR, Malaysia, Sri Lanka and Thailand, inserting a paragraph that keeps the anti-dumping duty in force up to and inclusive of the specified terminal date unless revoked, superseded or amended earlier, pursuant to the Customs Tariff Act and the anti-dumping rules during a pending review.

Nil GST return filing through SMS and OTP allowed for registered persons under the amended Uttar Pradesh GST Rules.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 to permit registered persons required to file Nil returns in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to furnish them through short messaging service using the registered mobile number. Such furnishing is treated as electronic furnishing and must be verified through a registered mobile number-based One Time Password. A Nil return or Nil outward supply details means a return or statement having nil or no entry in all tables of the relevant form.

E Invoice compliance: Obtain IRN by filing FORM GST INV 01 within thirty days to validate invoices.
Certain registered persons who prepared tax invoices other than as mandated must obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the GST portal for invoices issued between 1 October 2020 and 31 October 2020, within thirty days from the invoice date; failing which the document will not be treated as an invoice.

GST notification amendment expands retrospective application to earlier financial years and defers prescribed compliance date to December.
Amendment substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" in the first paragraph and replaces the earlier prescribed date in the second paragraph by substituting it with "1st day of December", thereby extending applicability to specified prior years and deferring the compliance deadline.

Customs procedural requirement: Section 149 to apply before granting clearance or removal orders under the Customs Act.
Amendment to Notification No.50/2020 adds a pre-clearance requirement that Section 149 must be satisfied before granting orders for clearance or permitting removal of goods, as an explicit procedural condition to be applied by the Common Adjudicating Authority or Proper Officer; the amendment takes effect on publication in the Official Gazette.

Late fee waiver for delayed FORM GSTR-10 filings allows reduced penalty when returns are submitted within the specified amnesty period.
Waiver under section 128 exempts the portion of late fee under section 47 in excess of two hundred and fifty rupees for registered persons who furnish FORM GSTR-10 between 22 September 2020 and 31 December 2020, issued on the Council's recommendation under the Haryana GST Act, 2017.

Late fee waiver for delayed GSTR-4 filings: excess fees waived and full waiver where state tax liability is nil.
The amendment inserts a proviso waiving late fee in excess of two hundred and fifty rupees and fully waiving late fee where the total State tax payable is nil for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019, provided those returns are furnished within the prescribed compliance window.

Extension of time limits for completion under section 31(7) HGST Act: deadlines falling in the specified period extended to October.
Where any time limit for completion or compliance of any action prescribed under sub section (7) of section 31 of the Haryana Goods and Services Tax Act, 2017 in respect of goods sent or taken out of India on approval for sale or return falls during 20 March 2020 to 30 October 2020, and such action has not been completed within that time, the time limit for completion or compliance shall stand extended up to 31 October 2020.

Common Adjudicating Authority appointed to exercise delegated adjudicatory powers for specified show cause notice against a corporate importer.
Appointment under clause (a) of section 152 of the Customs Act, 1962 designates a specific officer as Common Adjudicating Authority to exercise the powers and discharge the duties of the originally designated adjudicating officers for adjudication of the stated show cause notice issued to the named corporate noticee; the Principal Director General, Revenue Intelligence effects the substitution as specified in the notification table.

Sovereign Gold Bond Subscription requires PAN and must be filed through authorised receiving offices following prescribed procedures.
The Sovereign Gold Bond Scheme 2020-21 (Series VII-XII) sets tranche-specific subscription and issuance dates, allows earlier closure by the Central Government, and requires applications in the prescribed form stating grams of gold with mandatory PAN details. Designated scheduled commercial banks (with stated exclusions), post offices, SHCIL and recognised stock exchanges are authorised receiving offices to accept applications and must issue prescribed acknowledgements while following RBI's consolidated procedural and operational guidelines; all other terms from the Government of India notification apply.

Sovereign Gold Bond scheme: bonds in grams of gold, 2.5% interest p.a., market linked rupee redemption at maturity.
The Sovereign Gold Bond Scheme 2020-21 issues government stock certificates denominated in grams of 999 purity gold, priced by the three day simple average gold closing price, with an online payment discount. Minimum one gram subscriptions and annual investment ceilings vary by investor category; bonds are convertible to demat, tradable, and carry 2.50% p.a. interest payable semi annually. Redemption in rupees at maturity (or permitted early redemption after year five) is based on the three day average gold price. Interest is taxable; capital gains on redemption for individuals are exempt and indexation is available for transfers.

GST rate amendment replaces 2020 references with 2021 for specified table entries, effective from October first.
The notification amends the Table of G.O. Ms. No. 12/2017 by substituting the figures "2020" with "2021" in column (5) for serial numbers 19A and 19B; the change is made under powers conferred by the Puducherry Goods and Services Tax Act, 2017, on the Council's recommendation and takes effect from 1st October 2020.

Invoice Reference Number requirement: obtain IRN via FORM GST INV-01 upload or invoice will not be treated as valid.
Registered persons who prepared tax invoices otherwise than in the stipulated manner must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal for affected invoices. The IRN must be generated by uploading within thirty days from the invoice date; failure to do so will result in the instrument not being treated as an invoice.

QR code with embedded Invoice Reference Number enables electronic invoice verification in lieu of physical tax invoices.
The amendment requires a Quick Response (QR) code embedding an Invoice Reference Number (IRN) for invoices issued under the prescribed electronic invoicing sub-rule and authorises production of that electronic QR code for verification in lieu of the physical tax invoice; the Commissioner may, on Council recommendation, notify temporary exemptions from issuing such invoices subject to specified conditions.

Notification amendment expands retrospective financial year coverage from 2017-18 and postpones effective date to 1st December.
The notification amends an earlier state GST notification by substituting the phrase "a financial year" with "any preceding financial year from 2017-18 onwards", expanding eligible prior years, and by replacing the previously specified commencement date with "1st day of December", thereby deferring the effective date under the proviso to the relevant GST rule.

Extended retrospective claim period for tax credits now includes claims related to supplies to registered persons and exports.
The notification amendments substitute the phrase limiting claims to a single financial year with allowance for claims in respect of any preceding financial year from 2017-18 onwards, and insert the words or for exports after references to supplies to a registered person, thereby extending the temporal scope and expressly including export-related supplies within the notification's operative ambit.

Common adjudicating authority appointment assigns seizure-related adjudication of a specified DRI show-cause notice to designated customs officers.
The Principal Director General, Revenue Intelligence appoints a Common Adjudicating Authority to adjudicate the seizure portion of the specified DRI show-cause notice, delegating to named Joint/Additional Commissioners of Customs (Kolkata, Chennai-II and Adani Port, Mundra) the powers and duties of the originally listed adjudicating authorities for the named noticees.

Customs notification amendment updates the designated adjudicating officer to the Additional Director General (Adjudication).
The Principal Director General, Revenue Intelligence, by amending the earlier notification, substitutes in the Table against serial number 2, column 5, the existing entry with the designation Additional Director General (Adjudication), Directorate of Revenue Intelligence, Delhi, thereby changing the named Common Adjudicating Authority/Proper Officer specified in the prior notification.

Tax Rate Amendment substitutes the reference year in specified entries, altering applicability and effective from October.
The notification amends the State tax rate table by substituting the reference year in entries 19A and 19B, replacing the earlier year figures with the subsequent year, and states that this substitution takes effect from the specified commencement date in the notification.