Invoice preparation requirement: registered persons above specified turnover must prepare prescribed invoices and documents for supplies to registered persons.
The notification classifies registered persons (excluding those in specified sub rules of rule 54) with an aggregate turnover exceeding one hundred crore rupees as required to prepare invoice and other prescribed documents for supplies of goods or services to a registered person under sub rule (4) of rule 48 of the Punjab GST Rules, 2017, and supersedes the earlier notification, with effect deemed from 1 October 2020.

GST registration obligations for corporate debtors require new registration and special input tax credit rules during insolvency proceedings.
IRP/RP managing corporate debtors are to be treated as a distinct person and must obtain new GST registration in each jurisdiction within thirty days of appointment; they must file a first return for the interim period, may claim input tax credit on invoices received since appointment but bearing the erstwhile GSTIN subject to Chapter V except specified provisos, suppliers may claim credit for the interim period similarly, and cash ledger deposits made by the IRP/RP in the existing registration during the interim are available for refund to the erstwhile registration.

Aadhaar authentication service authorised under PMLA following compliance with privacy and security standards enabling regulated UIDAI verification.
The Central Government, satisfied that a reporting entity complies with Aadhaar Act privacy and security standards and after consultation with UIDAI and the Reserve Bank, notifies that entity to undertake Aadhaar authentication services under section 11A of the Prevention of Money laundering Act, integrating UIDAI authentication into AML reporting entity functions.

Annual return filing extended under APGST Act - additional time granted for electronic submission via common portal.
Extension of the time limit for furnishing the annual return under the Andhra Pradesh GST framework for the financial year 2019-20 is granted, permitting electronic filing through the common portal until 28.02.2021. The extension is exercised under the Act read with the rules and issued by the Chief Commissioner on the Council's recommendation, citing a Central Government notification as reference.

Import policy amendment for coal: CIMS governance begins in April with online registration available from mid February.
The amendment incorporates a new Policy Condition into Chapter 27 of the ITC (HS), 2017, Schedule I and modifies paragraph 3 of Notification No.49/2015-2020; it prescribes that bills of entry filed on or after commencement of the Customs Integrated Management System will be governed by CIMS and that an online registration facility for CIMS will be made available prior to its commencement.

Producer and exporter name amendment: substitution of Hanwha Chemical Corporation with Hanwha Solutions Corporation in ADD notification.
Amendment substitutes the name "Hanwha Chemical Corporation" with "Hanwha Solutions Corporation" in the Table of Notification No. 27/2016-Customs (ADD) for both producer and exporter entries, implementing the designated authority's recommendation following a mid term review and updating the Gazette notification under statutory powers.

Anti-dumping duty producer name amendment: Hanwha Chemical Corporation replaced by Hanwha Solutions Corporation in notification
Exercising powers under the Customs Tariff Act and the anti-dumping rules, the Central Government amends the principal anti-dumping notification to substitute the listed producer name in the Table: the previously recorded producer name is replaced by the new corporate name in the specified column of the notification, thereby updating the formal designation of the producer in the anti-dumping measure.

Bilateral safeguard confirmation increases customs duty on polybutadiene rubber imports from Korea with exclusions and time limits.
The Central Government confirms the provisional bilateral safeguard measure on imports of Polybutadiene Rubber originating in Korea under the India-Korea CEPA, and amends the principal Customs notification to insert serial number 342C for tariff item 400220 (Polybutadiene Rubber excluding titanium and lithium grades) with a specified customs duty rate. The amendment revises the proviso to provide time-limited application windows for affected table entries, implementing the Authority's final findings that increased imports caused and threatened serious injury and that a causal link exists to CEPA duty reductions.

Extension of time for annual GST return filing under Section 44; electronic filing deadline extended for 2019-20 returns.
Extension of the time limit for furnishing the annual return under Section 44 of the Goa Goods and Services Tax Act, 2017 read with Rule 80 of the Goa GST Rules, 2017, to permit electronic filing through the common portal for the financial year 2019-20, issued by the Commissioner on the recommendation of the Council.

Extension of ITC-04 filing deadline: returns for July-September 2020 extended to 30 November, effective from 25 October.
Extension of the time limit for furnishing FORM GST ITC-04 for goods dispatched to, or received from, a job worker for the period July-September 2020 is granted until 30 November 2020 under section 168 and sub-rule (3) of rule 45; the notification is effective retrospectively from 25 October 2020.

Customs notification amendment substitutes the designated officer entry in the notification schedule, altering administrative allocation.
An amendment to Notification No.19/2017-Customs (N.T./CAA/DRI) issued under clause (a) of section 152 of the Customs Act, 1962 directs substitution of the textual entry in the Table to that Notification against serial number 8, column 5. The change replaces the existing designation naming the Principal Commissioner of Customs at the specified port with a substituted office-holder description, thereby altering the schedule entry without other modifications to the notification's structure.

Designation of Adjudicating Authority updated in customs notification by substitution of the specified table entry.
An amendment substitutes the wording in column 5 against serial number 1 in the Table to the specified Customs Notification, effectuated under clause (a) of section 152 of the Customs Act, 1962 and promulgated by the revenue intelligence authority for administrative recording in the Gazette.

Designation of proper officer under customs notification amended to change the named adjudicating authority assignment.
Amendment substitutes the existing words in column five of the Table to Notification No. 4/2017-Customs (N.T./CAA/DRI) against the cited serial entry, changing the designated proper officer responsible under the Common Adjudicating Authority framework and thereby altering the named administrative assignment without modifying the adjudicatory procedure.

Company conversion procedure tightened: Regional Director to hold hearings, record consensus and may refuse approval if investigations or prosecutions exist.
Rule 41 is amended to change cross references, omit a clause and renumber sub rules. The substituted sub rule (7) requires the Regional Director to record objections in writing, hold hearings within thirty days, obtain an affidavit recording any consensus, and pass a reasoned order approving or rejecting the conversion within thirty days of the hearing. If no consensus arises, the Regional Director may still approve conversion if satisfied it is not against the company's interests and not to evade the Act; conversion is prohibited where any inquiry, inspection, investigation or prosecution under the Act is pending.

Common adjudicating authority appointed to centralise adjudication of specified show cause notices and assign designated officers.
The Principal Director General, Revenue Intelligence, under clause (a) of section 152 of the Customs Act, 1962 and relevant notifications, appoints named officers to act as a Common Adjudicating Authority to exercise the powers and duties of the adjudicating officers originally referenced in specified show cause notices. A Table lists noticees, show cause notice references, original adjudicating authorities and the officers now authorised to adjudicate those notices, effectuating centralised adjudication and inter-authority delegation.

Government service awards scheme: appreciation certificates and medals granted to customs officers for meritorious service.
The notification grants Appreciation Certificates and Medals to CBIC officers and staff for Exceptionally Meritorious Service at Risk to Life and Specially Distinguished Record of Service, listing individual recipients by designation and unit, and cites the governing awards scheme as the statutory basis for the recognitions.

Service Recognition: Appreciation Certificates and Medals awarded to CBIC personnel for specially distinguished record of service.
Notification awards appreciation certificates and medals for a Specially Distinguished Record of Service to listed officers and staff for Republic Day, 2020, issued under the Scheme governing awards to customs and related personnel pursuant to Clause (a)(ii) of Para 1 of the 1962 Gazette notification, as amended, and superseding the prior year's notification.

SEZ de-notification reduces SIPCOT Sriperumbudur zone following Central Government exercise of powers under SEZ Act.
Central Government de-notifies 19.570 hectares from the SIPCOT Industrial Area Special Economic Zone at Sriperumbudur, reducing the SEZ area to 114.065 hectares. The de-notification implements a developer proposal under the Special Economic Zones Act, following State Government approval and the Development Commissioner's recommendation, and is effected under the Act read with the SEZ Rules after satisfaction of the statutory prerequisites.

Commencement of Companies Amendment Act provisions takes effect under central government notification, activating specified corporate law sections.
The Central Government, under sub section (2) of section 1 of the Companies (Amendment) Act, appoints a date as the commencement for a specified list of sections and clauses of the Act, thereby bringing those listed provisions into force by notification; the notification functions as the administrative mechanism that activates the statutory provisions without changing their content.

Commencement of Companies Amendment Act provision: specified section to come into force on an appointed date.
Central government, invoking sub section (3) of section 1 of the Companies (Amendment) Act, 2019, issued a notification appointing a specific day as the date on which the provisions of section 21 of that Act shall come into force, thereby operating as a statutory commencement of that amendment provision.