Extension of compliance date: deadline moved to 31st October 2020 with retrospective effect from 31st August.
Amendment substitutes the deadline in the first proviso of Notification No. 21/2019 State Tax by replacing "31st day of August, 2020" with "31st day of October, 2020" and declares the amendment to be effective from the 31st August, 2020, thereby giving the substitution retrospective effect to that date.

Commencement of provision appointed: Jharkhand GST Amendment provision deemed effective from 1 September 2020.
The Government, exercising powers under sub section (2) of section 1 of the Jharkhand GST (Amendment) Ordinance, 2019, appoints 1 September 2020 as the date on which the specified provision of the Amendment Ordinance shall come into force and declares the notification to be effective from that date.

Aadhaar authentication requirement for GST registration: authentication governs verification, physical inspection, or deemed approval.
Amendments require Aadhaar authentication for GST registration applications (except specified exclusions), make the application date the date of Aadhaar authentication or the earlier prescribed filing limit, and provide that failure to undergo or to opt for Aadhaar authentication triggers physical verification of the business premises (subject to substitute document verification with senior officer approval). The rules also modify timelines and permissive language for proper officer actions and create deemed approval where the officer does not act within the revised periods.

Tax eligibility threshold increased, and Special Economic Zone units included, altering applicability of State GST notification.
The amendment inserts a Special Economic Zone unit into the first paragraph of the principal notification and substitutes the earlier monetary limit with a higher monetary limit for purposes of the notification's applicability; the amendment is made under the Jharkhand GST Rules on the Council's recommendation and is deemed effective from the earlier specified date.

E invoice schema: mandatory standardized e invoice format with IRN generation and specified data fields for GST reporting.
The rules substitute FORM GST INV-1 with a prescribed e invoice schema (Version 1.1), effective 30 July 2020, establishing field-level cardinality and technical specifications for invoice reporting. The schema mandates an IRN generated by the Invoice Registration Portal as a condition of e invoice validity, and defines structured sections for Basic Details, Supplier and Recipient Information, Invoice Item Details (HSN, taxable value, GST components, cesses), Document Totals, E way Bill Details and optional metadata such as export and supporting documents.

Extension of compliance deadline under Jharkhand GST: notification postpones the proviso deadline and applies it retroactively.
The notification amends the principal notification by substituting the figures, letters and words in the first proviso of the third paragraph to extend the proviso deadline, and declares that this substitution shall be deemed effective from an earlier specified date, thereby giving the amended deadline retrospective effect.

Commencement of amendment: sections 2 and 12 of the MGST Second Amendment Act brought into force by state notification.
The Government, exercising powers under the Maharashtra Goods and Services Tax (Second Amendment) Act, 2020, by state notification appoints the date on which Sections 2 and 12 of that Amendment Act shall come into force under the Maharashtra Goods and Services Tax Act, 2017.

Anti-dumping duty on float glass extended for a further limited period pending completion of a continuation review.
Extension of anti-dumping duty on imports of Float Glass originating in or exported from the People's Republic of China is effected by amending the principal customs notification to substitute the earlier expiry date with a later date, thereby preserving the existing levy for a further limited period while a continuation review remains pending under the Customs Tariff framework and applicable anti-dumping rules.

Commencement of section 11 appointed under the amendment Act, establishing 18 May 2020 as the commencement date.
The State Government, invoking the amendment Act's commencement power, appoints 18th May, 2020 as the date on which section 11 of the Maharashtra Goods and Services Tax (Second Amendment) Act, 2020 shall come into force, by a State Tax notification issued under the Maharashtra Goods and Services Tax Act, 2017.

Substitution of year in state tax notification adjusts the operative period for specified entries, effective from October.
The Government amends Notification No. 12/2017-State Tax (Rate) by substituting the year specified against serial numbers 19A and 19B in the Table with the subsequent year, thereby modifying the period referenced for those entries. This substitution is effected by executive notification and is declared to be effective from the first day of October of the stated year.

Late fee waiver for delayed GSTR 4 returns: excess late fees waived and full waiver where state tax liability is nil.
Registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019 but furnish those returns between 22nd September 2020 and 31st October 2020 shall have the late fee under the Act waived to the extent it exceeds two hundred and fifty rupees, and fully waived where the total State tax payable in the return is nil.

Commencement of GST amendment provisions appointed; specified sections are excluded from coming into force under the notification.
Appoints a commencement date under sub section (2) of Section 1 of the Madhya Pradesh Goods and Services Tax (Second Amendment) Act, 2019. The State Government designates the 1st day of January, 2020 as the date on which Sections 2 to 21 of the Amendment Act shall come into force, excepting Section 2, Section 7, Section 10 and Sections 13 to 20; issued as a formal notification with departmental identification and official signatory.

Extension of refund-order timeline: orders under Section 54(7) extended to fifteen days after reply or June 30.
Where a notice for rejection of a refund claim has been issued and the period for passing the order under sub-section (5) read with sub-section (7) of Section 54 falls between 20 March 2020 and 29 June 2020, the time limit for issuance of that order is extended to fifteen days after receipt of the registered person's reply to the notice or to 30 June 2020, whichever is later.

Time limit extension for GST compliance prolongs statutory deadlines and e way bill validity due to pandemic disruption.
Where a statutory time limit for any action under the Madhya Pradesh GST Act fell between 20 March 2020 and 29 June 2020 and remained unfulfilled, the time for completion or compliance is extended to 30 June 2020, covering proceedings, orders, notices and filings; specified provisions and rules are excluded from this extension. E way bills whose validity expired between 20 March 2020 and 15 April 2020 are deemed valid until 30 April 2020. The notification is effective from 20 March 2020.

Late fee waiver for delayed GSTR-10 filings permits reduced liability for registered persons filing within specified window.
The government waives the portion of late fee exceeding two hundred and fifty rupees for registered persons who did not furnish FORM GSTR-10 by the due date but file the return between 22 September 2020 and 31 December 2020; the waiver is exercised under statutory powers and is declared effective from 21 September 2020.

Commencement of Section 10 of the Madhya Pradesh GST Amendment: provision appointed operative from the designated commencement date.
State notification exercises the sub section (2) power of the Madhya Pradesh GST (Second Amendment) Act, 2019 to appoint a specific commencement date in September 2020 for the provisions of Section 10, thereby bringing that amendment provision into force by formal notification issued in December 2020.

Commencement of Section 13 under GST amendment appointed to come into force from the specified commencement date.
The State Government, exercising powers under the Madhya Pradesh Goods and Services Tax (Second Amendment) Act, 2019, appoints 1st September 2019 as the date on which the provisions of Sections 13 of that Act shall come into force, by formal notification issued by the Commercial Tax Department.

Anti profiteering screening committee reconstitution establishes specified central and state tax officers as members and confers authority under GST rules.
Reconstitution of the Anti Profiteering Screening Committee is effected under Sub Rule (2) of Rule 123 of the Delhi GST Rules, 2017. The Committee comprises an Additional/Joint Commissioner, CGST & CX (Delhi Audit I) nominated by the Principal Chief Commissioner, Delhi Zone, and a Special Commissioner (Law & Judicial), GST nominated by the Commissioner State Tax. The Lieutenant Governor issues the departmental notification through the Finance (Revenue I) Department to formalise membership and nomination procedures.

Currency export and import restrictions may be imposed case by case in public interest, with necessary conditions prescribed.
Reserve Bank power to restrict currency export or import is inserted into the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015. In the public interest and after consultation with the Central Government, the Reserve Bank may restrict, case by case, the amount of Indian currency notes and/or foreign currency that a person may bring into or take outside India. It may prescribe necessary conditions for those restrictions, notwithstanding other provisions of the regulations.

E-invoice QR code requirements permit electronic production of embedded invoice references instead of physical tax invoices for verification.
Tripura State GST Rules require tax invoices issued under the prescribed e-invoice procedure to carry a QR code containing an embedded Invoice Reference Number. The Commissioner may notify time-bound exemptions for specified registered persons or classes from that procedure, subject to conditions and restrictions. For verification, an electronically produced QR code with the embedded Invoice Reference Number may be accepted instead of the physical tax invoice.