Satellite launch service exemption places specified public space-sector suppliers under nil GST from the prescribed effective date.
Delhi GST exemption applies to satellite launch services supplied by the Indian Space Research Organisation, Antrix Corporation Limited, or New Space India Limited. The services are included in the exemption schedule at nil central tax and nil State tax. The exemption takes effect from 16 October 2020.

Filing compliance restrictions: non-filing of GSTR-3B bars furnishing GSTR-1 and invoice filing until prior returns are filed.
The amendment bars a registered person from furnishing outward-supply details in FORM GSTR-1 if the return in FORM GSTR-3B has not been filed for the two preceding months; the bar similarly applies to invoice furnishing for quarterly filers for the preceding tax period and to persons limited in electronic credit ledger utilisation until the relevant preceding FORM GSTR-3B is filed.

Regulatory fee framework for stock exchanges: annual turnover and quarterly listing-fee based charges with compliance obligations.
Amendment creates a regulatory fee regime requiring recognised stock exchanges to pay an annual fee based on annual turnover within thirty days of year-end and a quarterly fee equal to a percentage of listing fees within fifteen days of each quarter, prescribes payment modes, certified computation by a chartered accountant, record-keeping and reporting obligations, a fifteen percent per annum interest on delayed or short payments, and repeals the 2006 SEBI regulatory fee regulations with savings for prior actions.

Commencement of Punjab GST amendment: specified amendment sections are deemed in force, triggering State GST applicability.
The Governor, under sub section (2) of section 1 of the Punjab Goods and Services Tax (Second Amendment) Act, 2020 and on the Council's recommendation, has notified that the provisions of sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Amendment Act shall be deemed to have come into force on the 1st day of January, 2021, making those amendment provisions operational for State GST administration and compliance from that date.

HSN code reporting: registered persons must record eight-digit HSN codes for specified chemical supplies on tax invoices.
An amendment to the Punjab GST notification adds a proviso to rule 46 requiring registered persons to mention eight-digit HSN codes in tax invoices for the chemical classes listed in the appended Table, with certain entries marked "As applicable." The requirement attaches to supplies identified by chemical name and corresponding HSN Code in the Schedule and is effective from 1 December 2020.

Retrospective commencement of amendment provisions declared, deeming specified sections effective from earlier appointed date by gubernatorial notification.
The Governor, exercising powers under subsection (2) of section 1 of the Punjab Goods and Services Tax (Second Amendment) Act, 2020 and on the Council's recommendation, appoints the 18th day of May, 2020 as the date from which the provisions of sections 2 and 13 of that Act shall be deemed to have come into force, effectuating deemed commencement of those amendment provisions by gubernatorial notification.

Refund order deadline under Section 54 extended until a set period after the taxpayer's reply or a later cutoff.
Where a notice has been issued rejecting a refund claim, in full or in part, and the statutory period for issuance of the order falls during the pandemic-affected interval specified, the time for issuing that order is extended to fifteen days after receipt of the registered person's reply to the notice or to the later cutoff date specified in the notification, with effect from the commencement date of the said interval.

Commencement of Punjab GST Amendment Rules: amendment provisions appointed to come into force from an earlier specified date.
The notification exercises delegated rule making authority to appoint a past date as the operative commencement for the Punjab Goods and Services Tax (Amendment) Rules, 2020, citing the parent amendment instrument and its Gazette publication and formally declaring that date as when the said amendment provisions shall come into force.

Commencement of section 11 deemed retroactively in force by official notification, fixing its retrospective operative date.
The Governor, on the Council's recommendation and under the amending Act's commencement provision, appointed an operative date and declared that section 11 of the Punjab Goods and Services Tax (Second Amendment) Act, 2020 shall be deemed to have come into force from that appointed date by official notification.

Commencement of GST Amendment rules: retrospective commencement date appointed, making specified amendment provisions deemed in force.
Under the powers conferred by section 164 and relevant clauses of the Punjab Goods and Service Tax (Amendment) Rules, 2019, the Governor, on the recommendation of the Council, appoints a retrospective commencement date by which the specified provisions of those Amendment Rules shall be deemed to have come into force, citing the earlier notification that made the rules.

Extension of time limits for GST compliance granted with specified statutory exclusions and a limited e-way bill validity extension.
Time limits for completion or compliance of actions under the Punjab GST Act that fell during the disruption period are extended to a specified later date, covering completion of proceedings, issuance of orders and approvals, and filing of appeals, replies, applications, reports, documents, returns and statements, while expressly excluding certain specified statutory provisions and rules; separately, validity of certain e-way bills expiring in an earlier sub-period is deemed extended until a specified interim date, with the notification effective from the outset of the disruption period.

Furnishing of GST returns extended for specified quarter and financial year; provisional timelines set for CMP-08 and GSTR-4.
The amendment permits persons to furnish a statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020, by 7th July, 2020, and to furnish the annual return in FORM GSTR-4 for the financial year ending 31st March, 2020, by 15th July, 2020; it is made under section 148 of the Punjab GST Act and is effective from 3rd April, 2020.

Late fee waiver for GSTR-1 filing allows submission for specified pandemic months by June 30 without late fee.
The notification amends an earlier Punjab GST notification to waive the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR 1 for March 2020, April 2020, May 2020 and the quarter ending 31st March 2020, on condition that the required FORM GSTR 1 is filed on or before 30th June 2020; the amendment is notified as effective from 3rd April 2020.

Late fee waiver for delayed GST returns - conditional waiver if delayed GSTR-3B is filed by specified extended deadlines.
Amendment waives the late fee for failure to furnish FORM GSTR-3B for specified tax periods where registered persons, classified by aggregate turnover, furnish the delayed returns by the conditional filing deadlines set for each turnover class; the waiver is effective from the stated retrospective date.

Interest relief for delayed GST returns extended with conditional nil interest for specified classes of taxpayers until specified dates.
Amendment prescribes turnover based temporary relief from interest for specified delayed FORM GSTR 3B filings for February-April 2020, setting nil interest windows for defined taxpayer classes conditional on filing by stated cutoff dates, with a specified interest rate applying thereafter; made under section 50 read with section 148 and effective from 20th March 2020.

Exemption from reconciliation statement: foreign airlines may submit CA authenticated receipts and payments statement per GSTIN instead.
Foreign airlines registered as foreign companies are exempt from furnishing a reconciliation statement in FORM GSTR-9C and must submit, for each GSTIN, a CA authenticated statement of receipts and payments for the financial year relating to Indian business operations by the 30th September following the financial year.

Commencement of GST amendment rules: specified amendment provisions brought into force from the appointed date.
The Governor, on the Council's recommendation and under the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017, appoints the 24th day of September, 2019 as the date on which the provisions of rules 10, 11, 12 and 26 of the Punjab Goods and Services Tax (Amendment) Rules, 2019 shall come into force.

Commencement of amended GST provision appointed retroactively to bring the amendment into force by state notification.
Section 13 of the Punjab Goods and Services Tax (Amendment) Act, 2020 was brought into force by official notification: under subsection (2) of section 1 of the Amendment Act and on Council recommendation the Governor appointed a past date as the commencement date, and the Department of Excise and Taxation issued the notification signed by the Financial Commissioner (Taxation) and Secretary to the Government.

Special Economic Zones Act substitution updates a Noida SEZ Authority member via executive notification.
Amendment under the Special Economic Zones Act, 2005 substitutes the Sl. No. 5 entry in notification S.O. 908 to replace the designated representative for NSEZ, naming a new private-sector partner in lieu of the previously listed individual; a later note records a further substitution by a subsequent notification.

GST threshold reduction narrows the registration ceiling, expanding applicability and compliance obligations for taxable persons.
Amendment substitutes the higher monetary ceiling in the first paragraph of the earlier Commercial Taxes Secretariat notification with a lower monetary ceiling, thereby reducing the GST registration threshold and expanding the population subject to registration and compliance under the Puducherry Goods and Services Tax Rules from the stated operative date; the change is made under the rule-making power and issued by the administrative authority.