HSN code reporting required for specified chemical supplies; tax invoices must state full eight-digit HSN codes under amended GST rule.
The State Government amends a prior notification to require that a registered person issuing a tax invoice for any supply listed in the Table must mention eight digits of the HSN Code for that class of supply and HSN combination. The amendment lists specified chemical substances with their corresponding HSN Codes and states the insertion applies to the identified classes; it is issued under the first proviso to rule 46 of the Madhya Pradesh GST Rules and is deemed effective from 1 December 2020.

Waiver of penalty for non-compliance of departmental notification granted subject to requirement to comply thereafter.
The State Government waives penalties for non compliance with the department's notification of 4 May 2020 for the period 1 December 2020 to 31 March 2021, provided the registered person complies with that notification from 1 April 2021; the notification is effective from 29 November 2020.

Time-limit extension for compliance: deadlines for approval shipments falling in the pandemic period are extended to a later October date.
The amendment provides that where a prescribed time limit to complete or comply with any action in respect of goods sent or taken out of India on approval for sale or return fell during the period from 20 March 2020 to 30 October 2020 and compliance was not completed within that time, the time for completion or compliance shall stand extended up to 31 October 2020, with the amendment coming into force from 21 September 2020.

Amendment to GST notification expands covered financial years to include 2019-20 and takes effect retrospectively.
The state notification substitutes the opening paragraph of Notification No. F A 3-42-2019-1-V(88) to expand the listed financial years to include 2019-20, and, exercising powers under section 148 of the Madhya Pradesh GST Act, declares the amendment to be deemed to have come into force from 15 October 2020.

Amendment to notification updates specified table entries to extend the referenced year, altering temporal applicability.
The amendment directs that in the Table of the earlier notification the figures "2020" for serial numbers 19A and 19B be substituted with the figures "2021", altering the temporal reference for those entries; the substitution is limited to those table entries and does not change other provisions.

Extension of Time Limits: compliance deadlines falling in the pandemic window are extended to the notified cut off date.
An inserted proviso extends prescribed time limits for actions whose compliance periods fell within the pandemic-affected interval and remained uncompleted, by treating such time limits as extended up to the notified cut-off date of 30th November 2020; the amendment is effected under state statutory power on Council recommendation and commences from 1st September 2020.

Deadline extension: GST notification deadlines extended and made retroactive to an earlier effective date by amendment.
This amendment substitutes the earlier June deadline references in the cited GST notification with August dates-"29th day of June, 2020" to "30th day of August, 2020" and "30th day of June, 2020" to "31st day of August, 2020"-and provides that the amendment is deemed to have come into force from the 27th day of June, 2020, thereby applying the new dates retroactively under the statute.

E-way bill validity extension: certain bills generated by 24 March 2020 with expiries on/after 20 March extended to 30 June.
The proviso to clause (ii) is substituted to deem extended until the 30th day of June, 2020 the validity of any e way bill generated under rule 138 on or before 24 March 2020 whose validity expired on or after 20 March 2020. The amendment is made under Section 168A of the Madhya Pradesh Goods and Services Tax Act, 2017 and is deemed effective from 31 May 2020.

E-way bill validity extension preserves transport documents expiring during the suspension period, deemed extended to a later specified date.
The amendment provides that e way bills generated on or before 24 March 2020 whose validity expired during 20 March 2020 to 15 April 2020 are deemed to have their validity extended until 31 May 2020; the change modifies clause (ii) of the earlier notification and is made under Section 168A, with the notification deemed effective from 5 May 2020.

Notification amendment extends specified deadline dates to later month-end and deems earlier commencement effective under GST framework.
Amendment substitutes two specified November dates in the proviso to clause (i) of the earlier notification with later March month-end dates and states that the notification is deemed to have come into force from the first day of December, 2020.

Registration applicability clarified: specified public bodies and non-citizens now excluded from certain GST registration provisions.
Notification under sub-section (6D) of section 25 supersedes an earlier state notification and provides that sub-section (6B) or sub-section (6C) of section 25 shall not apply to persons who are not citizens of India; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and persons applying for registration under the Act's special registration provision.

Registration exclusion: specified entities exempted from sub-section 6B/6C of section 25 of the GST Act.
The Government, exercising powers under sub-section (6D) of section 25, supersedes an earlier notification and notifies that sub-section (6B) or sub-section (6C) of section 25 shall not apply to non-citizens, Central or State Government Departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying for registration under sub-section (9) of section 25, subject to a saving for acts or omissions before supersession.

Amendment to Customs notification substituting the designated Customs officer and office description in a specified serial entry.
Amendment substitutes the wording in column five against serial number six of Notification No. 67/2020-Customs (N.T./CAA/DRI), replacing the existing office designation for the Customs officer at Jawaharlal Nehru Custom House, Nhava Sheva-II, pursuant to powers under the Customs Act as exercised by the Principal Director General, Revenue Intelligence.

GSTR-1 filing restriction links outward supply reporting to filing of GSTR-3B for the preceding period.
The Uttar Pradesh Goods and Services Tax Rules, 2017 were amended by inserting rule 59(6), which restricts furnishing of outward supply details in FORM GSTR-1 where FORM GSTR-3B has not been filed for the relevant preceding period. The restriction applies to monthly filers, quarterly filers using FORM GSTR-1 or the invoice furnishing facility, and persons covered by rule 86B.

Customs amendment substitutes the authorised officer designation in a prior notification, updating the listed adjudicating officer.
Amendment to a prior customs notification substitutes the designated authorised officer entry in the schedule; against serial number 1 the existing words identifying the officer and location are replaced, effectuating an administrative change to the listed adjudicating/proper officer for the specified port entry.

Non-application of registration restrictions: certain non-citizens, government bodies and PSUs excluded from specified section effects.
Under sub-section (6D) of section 25 of the Sikkim Goods and Services Tax Act, 2017 the Government notifies that sub-sections (6B) and (6C) of section 25 shall not apply to persons who are not Indian citizens; Departments or establishments of the Central or State Government; local authorities; statutory bodies; Public Sector Undertakings; and persons seeking registration under sub-section (9) of section 25.

Aadhaar authentication exemption for certain classes: specified non-citizens and government entities exempted from Aadhaar verification for GST registration.
Exemption from Aadhaar authentication is prescribed for certain classes of persons seeking GST registration: non-citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and persons applying under sub-section (9) of section 25, with the notification superseding an earlier related notification and not affecting prior completed actions.

Designation of Special Courts expands specified trial areas for offences under the Prevention of Money Laundering Act.
Amendment substitutes serial no. 13 of the Schedule under section 43(1) of the Prevention of Money Laundering Act, 2002, designating specific Principal, Additional City Civil and Sessions Judges and Additional District and Sessions Judges in Karnataka as Special Courts and specifying the districts and city areas assigned to each for trial of offences punishable under section 4, with a later corrigendum recorded to correct the entry.

Corrigendum to customs exemption notification: textual amendment clarifies placement of first proviso after the Table.
Corrigendum amends a customs miscellaneous exemption notification by replacing the phrase "For the first proviso" with "after the Table, for the first proviso", clarifying that the proviso is to be read as inserted following the Table rather than at the prior line reference.

Common Adjudicating Authority appointment centralises adjudication by designating officers to exercise powers in specified customs show cause matters.
Appointment of a Common Adjudicating Authority to consolidate adjudication in specified customs show cause proceedings by empowering designated officers to exercise the powers and discharge duties of other specified proper officers. For each listed noticee and show cause notice the notification records the original adjudicating authority and names the officer(s) now designated to act as the common adjudicating authority to conduct adjudication and perform all related duties and powers in respect of those notices.