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.

Income exemption for Haryana State Pollution Control Board: specified non commercial receipts exempted subject to compliance and filing conditions.
Notification under section 10(46) designates Haryana State Pollution Control Board as a notified Board for tax exemption in respect of specified incomes - including Central and State grants, consent and regulatory fees, analysis and testing fees, authorization and NOC fees, cess reimbursements and appeal fees, RTI and public hearing fees, recognition fees, and interest on staff loans and fixed deposits - subject to conditions that the Board not engage in commercial activity, maintain unchanged activities and income nature, file returns as prescribed, and submit an audited report and CA certificate confirming compliance.

Designation of Special Judge under PMLA: Court of Special Judge CBI No.3 Jaipur designated for entire Rajasthan.
Pursuant to powers under section 43(1) of the Prevention of Money laundering Act and after consultation with the Chief Justice of the concerned High Court, the Central Government substitutes the table entry for serial number 22 in the principal Gazette notification to designate the Court of Special Judge, CBI No. 3, Jaipur as the Special Judge with jurisdiction over the entire State of Rajasthan.

Listed company definition narrowed: privately placed non-convertible securities and certain foreign-only equity listings excluded.
The amendment inserts rule 2A excluding specified classes from being treated as listed companies, effective April 1, 2021: (a) public companies without equity listings domestically but with privately placed listed non-convertible debt securities and/or non-convertible redeemable preference shares under SEBI regulations; (b) private companies listing non-convertible debt securities on a recognized exchange via private placement under SEBI regulations; and (c) public companies whose equity is listed only on a foreign exchange specified under the Act.

Common Adjudicating Authority appointment centralizes adjudication of specified customs show cause notices, delegating powers to designated officers.
The Principal Director General, Directorate of Revenue Intelligence appoints named officers as a Common Adjudicating Authority to exercise the powers and discharge the duties of specified customs adjudicating officers for adjudication of the listed show cause notices against identified noticees, centralizing adjudicatory responsibility by delegating functions from the original authorities to the officers named in the notification's Table.

GST amendment updates registration, invoicing, penalties and force majeure time extensions under the West Bengal tax framework
Amendments are made to the West Bengal Goods and Services Tax Act, 2017 to update territorial references, expand certain provisions to services, revise registration, invoicing, return and tax deduction procedures, and strengthen penalty and prosecution provisions. A new power enables the Government, on Council recommendation, to extend statutory or prescribed time limits where compliance is prevented by force majeure, with retrospective effect permitted from a date not earlier than the commencement of the Act. The time limit for keeping records is extended from three years to five years, and Schedule II is amended retrospectively to omit the words "whether or not for a consideration" from paragraph 4.

Anti-dumping duty on Aniline from China imposed after findings of dumping and injury; duty applies for a fixed statutory period.
Definitive anti-dumping duty imposed on Aniline from China PR after findings of export below normal value, material injury to Domestic Industry, and causal link from dumped imports; differentiated US$ per MT rates apply to Wanhua Chemical Group and other producer/export combinations. Duty is leviable for five years from imposition of provisional duty, with a specified excluded period, payable in Indian currency using government-specified exchange rates with the bill-of-entry date as the relevant date.