GST rate on lottery revised to place lottery supplies under the Union Territory tax rate schedule by notification.
Amends the Union Territory GST rate notification to reclassify lotteries by removing an existing 6% Schedule II entry and substituting an entry in the 14% Schedule IV to list lottery supplies under the revised schedule heading, thereby prescribing the applicable UTGST treatment for lotteries as effected by the notified amendment.

Corrigendum correcting state-name listings in a Central Tax notification to amend published Gazette text.
Corrigendum to Notification No. 06/2020 Central Tax directs textual substitutions in the Gazette publication: at page 2, line 30 the state list is to read "Tamil Nadu, Uttarakhand", and at page 2, line 35 the state list is to read "Tripura, Uttar Pradesh, West Bengal", thereby correcting the originally published words.

GST return deadline extension for small taxpayers allows staggered Form GSTR-3B filing across specified states.
The notification amends Notification No.44/2019 by inserting two provisos prescribing staggered electronic filing due dates for FORM GSTR-3B for January, February and March 2020 for taxpayers with aggregate turnover up to rupees Five Crore, allocating earlier due dates for specified southern and western States and certain Union territories and later due dates for specified northern, eastern and northeastern States and remaining Union territories, to be filed through the common portal under the powers of section 168 of the CGST Act read with rule 61(5) of the CGST Rules.

Extension of annual GST return deadline for FY 2017-18: staggered due dates set by principal place of business.
Extension of time is granted for furnishing the annual return and reconciliation statement electronically for the period 1 July 2017 to 31 March 2018, specifying staggered due dates by principal place of business: one group to file by the fifth day of February and the remaining group by the seventh day of February, via the common portal; a corrigendum corrects the territorial listings.

Revisional Authority under CGST delegated to senior Commissioners to review subordinate tax orders within administrative hierarchy.
The Central Board authorises the Principal Commissioner or Commissioner of Central Tax to be Revisional Authority for decisions or orders of Additional or Joint Commissioners, and authorises Additional or Joint Commissioners to be Revisional Authority for decisions or orders of Deputy Commissioners, Assistant Commissioners, or Superintendents of Central Tax, establishing a two-tier delegation of revisional power within central tax administration.

Amnesty scheme extension allows late filing of specified GSTR-1 returns by a revised deadline under GST notification.
The Central Government, by Notification No. 04/2020 - Central Tax, amends Notification No. 4/2018-Central Tax to substitute the earlier deadline with 17th January, 2020 as the final date for availing the one-time amnesty for filing FORM GSTR-1 returns for July 2017 to November 2019.

Transition date amendment extends GST transition timeline by substituting earlier cut off dates with end of year and new year dates.
Amendment substitutes specified date references in Notification No. 62/2019 Central Tax to extend the transition timetable for the Union Territories of Jammu & Kashmir and Ladakh, replacing earlier cut off dates in paragraph 2, clause (iii), and paragraph 3 of the principal notification with later end of year and start of year dates and thereby adjusting the regulatory timeline without altering substantive obligations.

Electronic invoice schema standardization updates e invoicing fields and registration notices to align automated GST processes.
Amendments extend compliance dates in rule 117, add SEZ registration fields in FORM REG 01 Part B, revise GSTR 3A notices to use discretionary phrasing and include a system generated notice statement, and substitute FORM INV 01 with a comprehensive electronic invoice schema (FORM GST INV 1) defining cardinality, mandatory fields, supplier/buyer/payee blocks, item and tax totals, transport and DSC elements and supporting document parameters.

Commencement of Finance Act provisions: selective commencement advances CGST amendment provisions effective from the first day of January.
Notification appoints the commencement of specified amendments under the Finance (No. 2) Act, 2019 to the Central Goods and Services Tax Act by commencing sections 92 to 112 while excluding section 92, section 97, section 100 and sections 103 to 110, effected by a statutory notification under subsection (2) of section 1 and fixing the appointed day for implementation.

Commencement of section 114: Finance Act provision brought into force by government notification for amendments to IGST framework.
The Central Government, under sub section (2) of section 1 of the Finance (No. 2) Act, 2019, has by government notification appointed a commencement date for section 114 of that Act, bringing that provision into force for amendments to the IGST framework and recording the issuing authority and official designation.