Commencement of Delhi GST Amendment provisions set for specified sections to take effect on appointed date.
The Lt. Governor, exercising the statutory appointment power, notifies 1 January 2020 as the date on which the provisions of sections 2 to 21 of the Delhi Goods and Services Tax (Amendment) Act, 2019 shall come into force, except for section 2, section 7, section 10 and sections 13 to 20, by a Finance Department notification.

Revisional authority under GST Act authorized to review subordinate tax orders; hierarchical delegations declared effective retroactively.
The Government authorizes a hierarchical scheme of Revisional Authority under the Telangana Goods and Services Tax Act: the Commissioner may revise orders of Additional Commissioners, Joint Commissioners, Deputy Commissioners, Appellate Joint Commissioners, Assistant Commissioners, State Tax Officers and Deputy State Tax Officers; Additional Commissioners may revise specified subordinate officers within allotted divisions; Joint Commissioners and Deputy Commissioners may revise orders of officers within their respective divisions. The notification declares these delegations effective retrospectively from 13-01-2020.

Extension of deadline under Nagaland GST framework: the notification substitutes the proviso date to extend the applicable period.
The finance department notification amends a prior notification by substituting the deadline in the first proviso of the third paragraph with a later date, thereby extending the period specified in that proviso under the Nagaland Goods and Services Tax framework.

Extension of compliance date in State GST notification, moving first proviso deadline to a later date.
The Government of Meghalaya, on the Council's recommendation and under its statutory powers, amends Notification No. 21/2019-State Tax by substituting the date in the first proviso to the third paragraph with a later date, thereby extending the period prescribed in that proviso for compliance or benefit under the original notification.

Due date extension for filing Form GSTR-4: statutory amendment postpones the deadline for the relevant financial year filings.
Extension of the filing deadline for Form GSTR-4 by substituting the earlier specified date in the first proviso of the third paragraph of Notification No. 21/2019-State Tax with a new due date, effected under the authority of section 148 of the Meghalaya Goods and Services Tax Act, 2017 by Notification No. 59/2020-State Tax.

Extension of compliance deadline under State GST powers prolongs specified proviso date for earlier notification obligations.
Amendment to a state GST notification substitutes the deadline in the first proviso of the third paragraph of Notification No. 21/2019-State Tax, effectuated under the enabling power of Section 148 of the Sikkim Goods and Services Tax Act, 2017, thereby extending the period for compliance tied to that proviso.

Extension of GSTR-4 filing deadline: due date shifted to end of August under section 148 notification.
The Government, under section 148 of the Central Goods and Services Tax Act, 2017, amends Notification No. 21/2019-Central Tax by substituting the figures, letters and words previously specifying the due date in the first proviso to the third paragraph for filing FORM GSTR-4 for the financial year 2019-2020 with a later date in August, thereby extending the statutory filing deadline set in the principal notification.

Customs drawback amendment alters tariff classifications, descriptions and applicable drawback rates and conditions.
Amendment to the Drawback schedule revises tariff classifications and drawback entries by omitting certain tariff items, substituting new tariff items and descriptions in Chapter 29 for organo sulphur compounds, and replacing drawback percentages and rate entries for specified tariff items. Chapter specific adjustments alter figures and descriptive text for entries in Chapters 64, 71 and 87, including updated descriptions for motor cars by cylinder capacity and transmission type.

Extension of notification deadline under section 148: proviso date moved to a later date for compliance.
Amendment under section 148 substitutes the figures, letters and words in the first proviso of the third paragraph of Notification No. 13/2019 State Tax, replacing the earlier specified date with a later specified date, thereby extending the timeline referenced in that proviso; issued as Notification No. 49/2020 State Tax by the departmental authority.

Tax exemption for specified authority income: RERA notified as exempt for grants, fees and related interest subject to conditions.
Central Government notifies Real Estate Regulatory Authority as a class of Authority for specified income comprising government grants/loans, fees/penalties under the Real Estate (Regulation and Development) Act, 2016, and interest thereon. The notification is conditional on non-engagement in commercial activity, unchanged activities and income nature across financial years, filing the return of income as prescribed, and filing an audit report with a chartered accountant's certificate confirming compliance.

National Aviation Security Fee Trust exemption: specified aviation receipts exempt subject to non commerciality and prescribed filing and audit compliance.
Notification designates National Aviation Security Fee Trust as a notified trust for exemption of specified income comprising ministry approved grants or subsidies, aviation security fee collections, escrow transfers of passenger service fee security component, and interest/dividend on invested collections when used for trust objectives. The exemption is conditional on non commerciality, unchanged activities and income composition, filing of returns under prescribed provisions, and submission of an audit report with a chartered accountant's certificate confirming compliance.

Bilateral safeguard measure increases customs duty on Korea origin polybutadiene imports under the India Korea CEPA temporarily.
The Central Government, acting on the Director General of Trade Remedies' preliminary recommendation, amended Notification No.152/2009 Customs to insert a new tariff entry for Polybutadiene Rubber (tariff item 4002 20 00) and increase the customs duty on Korea origin imports under the India Korea CEPA as a provisional bilateral safeguard measure, effective for a specified provisional period and subject to earlier revocation, supersession or amendment, pursuant to section 25 of the Customs Act and the Bilateral Safeguard Measures Rules.

Export restriction on non-woven fabrics: 25-70 GSM and melt-blown fabrics prohibited, other non-woven exports permitted under revised FTP.
The amendment to Schedule 2 of the Foreign Trade Policy distinguishes export treatment by GSM and category: non-woven fabrics of 25 to 70 GSM and melt-blown fabric of any GSM exported against the specified HS codes are prohibited, whereas other non-woven fabrics with GSM outside 25-70 are free for export.

De-notification of SEZ land reduces notified area following required approvals and compliance with SEZ Act provisions.
De-notifies 6.5074 hectare from the IT/ITES Special Economic Zone at Pallippuram and Vailoor, reducing the notified SEZ area to 32.8645 hectares under the second proviso to sub section (1) of Section 4 of the SEZ Act, 2005 and Rule 8 of the SEZ Rules, 2006, pursuant to a proposal by M/s. Electronics Technology Parks Kerala, with State Government approval, Development Commissioner recommendation, and satisfaction of sub section (8) of Section 3 requirements; the notification lists the specific survey numbers and areas removed.

Corrigendum clarifying the corrected date for Notification No. 15/2015-20 to read 25.06.2020 in the Gazette.
Corrigendum correcting the date appearing in the English-language version of Notification No. 15/2015-20 published in the Gazette, directing that the date be read as 25.06.2020 instead of 15.06.2020 to correct the published textual error.

Revocation of registration period extended: later of cancellation service date or specified cutoff, enabling affected taxpayers to apply.
For registrations cancelled up to 12 June 2020 where cancellation orders were served electronically under section 169(1)(c) or (d), the thirty-day period to file an application for revocation under section 30(1) shall be calculated from the later of the date of service of the cancellation order or 31 August 2020.

Retrospective tax amendment alters levy and exemption rules and expands penalties for retained benefits in transactions.
The ordinance amends the Maharashtra GST Act to update the definition of Union territory, harmonise eligibility for specified tax regimes by adding services, delink debit notes from invoices for availing input tax credit, permit cancellation of voluntary registrations, allow extensions for revocation applications, enable notification of categories requiring tax invoices, prescribe form and manner for tax deduction certificates, impose penalties on beneficiaries who retain transaction benefits, tighten offences related to fraudulent input tax credit, and provide retrospective levy or exemption adjustments for specified supplies.

Reconciliation statement exemption for foreign airline companies; must submit CA authenticated receipts and payments statement for Indian operations annually.
Foreign airline companies meeting the Companies (Registration of Foreign Companies) Rules registration condition are exempt from filing the reconciliation statement in FORM GSTR-9C; instead, each GSTIN must submit a CA authenticated statement of receipts and payments for the financial year reflecting Indian business operations for the year succeeding the financial year.

State tax rate corrigendum corrects a numeric entry in prior notification, updating the referenced figure.
Corrigendum amends Notification No. 26/2018 - State Tax (Rate), issued in G.O.Ms.No. 6, Revenue (CT-II), dated 29-01-2020 and published in the Telangana Gazette Extraordinary, by directing that at the specified page and line the originally printed numeric value be replaced with the correct numeric value, thereby formally correcting the Gazette text of the tax-rate notification.

Composition scheme compliance: electronic intimation and cumulative input tax credit adjustment required under GST rules.
Registered persons opting for the composition scheme for 2020-2021 must electronically file FORM GST CMP-02, verified by signature or electronic verification code, and furnish FORM GST ITC-03 as per rule 44(4) by the prescribed date. Rule 36 now requires cumulative input tax credit conditions for February-August 2020, with the September 2020 FORM GSTR-3B to include cumulative ITC adjustments for those months. The notification is deemed effective from 3 April 2020.