GSTR-3B filing deadlines adjusted: staggered electronic submission dates for May 2020 returns by turnover category.
The notification amends the principal notification to prescribe staggered electronic filing deadlines for FORM GSTR-3B for May 2020: taxpayers with aggregate turnover above the turnover threshold must furnish the May 2020 FORM GSTR-3B electronically through the common portal on or before 27th June 2020, while taxpayers with aggregate turnover up to the turnover threshold whose principal place of business is in the National Capital Territory of Delhi must furnish the May 2020 FORM GSTR-3B electronically through the common portal on or before 14th July 2020; the amendment is deemed to have come into force on 3rd April 2020.

Commencement notification for Uttar Pradesh GST amendment provisions appoints the effective date for specified sections.
Brings into force sections 3, 4, 5, 6, 7, 8, 9, 10 and 13 of the Uttar Pradesh Goods and Services Tax (Third Amendment) Act, 2020 by appointing 1 January 2021 as the date on which those provisions are deemed to have come into operation. The notification is issued under the power conferred by sub-section (2) of section 1 of the Amendment Act.

Tariff value fixation updated for specified imported goods, setting declared unit values and scope for precious metals and commodities.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to fix tariff values in US dollar terms for specified imported goods including designated edible oils, brass scrap, poppy seeds, areca nuts, and specified forms of gold and silver; entries include explanatory scope limitations and reference the availability of benefits under earlier customs notification entries.

Aadhaar-based KYC requirement for GST registration; suspension and verification mechanisms introduced, with restricted credit usage.
Amendments require biometric Aadhaar authentication or alternative KYC verification at Facilitation Centres as a condition for complete GST registration, extend processing timelines and provide for physical verification and deemed approval. New triggers for scrutiny and cancellation include improper input tax credit claims and mismatches between GSTR-1 and returns; automated comparisons may lead to suspension with a thirty-day show-cause opportunity and suspension of refund entitlement. Rule 86B imposes restrictions on using the electronic credit ledger for discharging output tax subject to specified exceptions and commissioner discretion.

Commencement of Bihar GST Amendment: notification appoints a date for bringing specified amendment provisions into force.
The Governor, under the enabling provision of the Bihar Goods and Services Tax (Second Amendment) Act, 2020, notifies the appointment of a specific date as the commencement date for certain provisions of that Amendment Act, thereby bringing those amendment provisions into force by formal State tax department notification signed by the Commissioner State Tax-cum-Secretary.

Compliance officer obligations tightened: mandatory reporting, annual certificate and governing-board appointment or removal by resolution.
Amendments require a shareholder director to meet Governing Board-determined eligibility, broaden director expertise to specified fields, mandate disclosure and website posting of any authority order affecting a director's character with cessation where disqualification occurs, require Governing Board self-evaluation and publication of its report, and impose a mandatory compliance officer who must report non-compliance, submit an annual compliance certificate co-signed by the managing director, and be appointed or removed only by Governing Board resolution.

Common Adjudicating Authority appointment consolidates adjudication of specified Customs show cause notices by designated DRI officers.
The Principal Director General, Revenue Intelligence appoints named officers as Common Adjudicating Authority to exercise the powers and discharge the duties of the originally listed adjudicating authorities for specified show cause notices; a Table identifies each noticee, show cause notice reference, original adjudicating authority and the officer(s) now authorised to adjudicate those notices.

Common Adjudicating Authority appointment reallocates adjudicatory competence for specified customs show cause notices.
Notification appoints a Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962, authorising specified officers of the Directorate of Revenue Intelligence or Customs to exercise the powers and duties of named original adjudicating authorities for adjudication of listed show cause notices against identified corporate noticees, with each table entry mapping noticee, show cause notice reference, original adjudicating authority, and the officer appointed as the common adjudicating authority.

Customs notification amendment: substitution of the table entry replacing the designated Principal Commissioner for Nhava Sheva.
The Principal Director General, Revenue Intelligence, under clause (a) of section 152 of the Customs Act, 1962, amends Notification No.28/2019 by directing that in the Table to that notification, against serial number 6 in column 5 the existing words "Principal Commissioner of Customs (Nhava Sheva-I), Jawaharlal Nehru Custom House, Raigad" shall be substituted, thereby changing the recorded designation for that table entry.

Regulatory repeal of central database regulations preserves existing rights, liabilities, ongoing investigations and enforcement actions.
Repeal of the Central Database of Market Participants Regulations, 2003 is immediate but subject to a savings provision: prior operation, rights, privileges, obligations, liabilities, penalties and punishments incurred under the regulations are preserved, and investigations, legal proceedings and remedies may be instituted, continued or enforced and penalties imposed as if the regulations had not been repealed.

Annual return filing deadline extended under Tripura SGST, permitting electronic submission through common portal for the relevant financial year.
Extension of time limit granted for furnishing the annual return for the financial year 2019-20 under the Tripura State Goods and Services Tax framework, with the Commissioner, on the recommendations of the Council and exercising powers under the Act and Rules, extending the deadline for electronic submission through the common portal to 28.02.2021.

Annual return filing deadline extended to 28 February 2021 for GST returns filed via common portal.
The Governor, exercising powers under section 44 read with rule 80 of the Himachal Pradesh GST framework, extends the time for electronic furnishing of the annual return for financial year 2019 20 through the common portal until 28 02 2021, thereby altering the statutory filing deadline and specifying the portal as the operative filing mechanism.

Extension of annual GST return filing deadline for 2019-20 to 28 February 2021; electronic submission via portal.
The State Taxation Department extends the time limit for furnishing the annual return specified under the relevant GST provision, read with the corresponding rule, for the specified financial year, permitting electronic filing through the common portal until the prescribed extended date.

Aadhaar authentication requirement tightened, timelines and verification expanded, and registration suspension procedure introduced for discrepancies.
Registration completion will require biometric Aadhaar authentication or notified KYC verification and photograph at facilitation centres, with exemptions preserved. Time limits for officer action are extended to seven working days generally and thirty days where Aadhaar authentication is not done or physical verification is ordered; failure to act within these periods leads to deemed approval. Significant mismatches between returns and GSTR-1 or auto-populated inward supplies can trigger suspension via FORM GST REG-31 with a thirty-day opportunity to explain; suspended registrants cannot obtain refunds during suspension. A new rule restricts use of electronic credit ledger to discharge the bulk of output tax liability for large monthly taxable supplies, subject to listed exceptions and possible Commissioner discretion.

Commencement of GST amendment provisions; selected sections brought into force effective 1 January 2021 statewide.
The notification appoints the 1st day of January, 2021 as the date on which sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2020 shall come into force, under the powers of sub section (2) of Section 1 of the Amendment Act.

Commencement of amendment: specified sections of the Mizoram GST Fourth Amendment Act brought into force, effective start date appointed.
Under the power conferred by sub section (2) of section 1 of the Mizoram Goods and Services Tax (Fourth Amendment) Act, 2020, the State appoints the first day of January, 2021 as the date on which the provisions of sections 3, 4, 5, 6, 7, 8, 9, 10 and 13 of the Amendment Act shall come into force by State Tax notification.

Extension of GST compliance deadlines revises prior cut offs and deems the revised schedule operative from an earlier date.
The notification substitutes two date references in the proviso to clause (i) of Notification No. 35/2020 State Tax with later month end dates, thereby extending the applicable compliance windows; the amendment is made under the relevant GST enactments and is declared to be operative retrospectively from the 1st day of December 2020, making the substituted dates the effective cutoffs for the period concerned.

Restriction on filing outward-supply details: GSTR-1/IFF blocked unless corresponding GSTR-3B for prior period is filed.
The amendment inserts a sub-rule to rule 59 barring a registered person from furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility unless the required FORM GSTR-3B return for the relevant preceding period has been filed; this applies to monthly filers (preceding two months), quarterly filers under the proviso to section 39 (preceding tax period), and taxpayers subject to electronic credit ledger usage restrictions.

Return-filing Condition: suppliers barred from filing GSTR-1 when prior GSTR-3B remains unfiled, including restricted-credit filers.
A registered person shall not be allowed to furnish details of outward supplies in Form GSTR 1 if the prior Form GSTR 3B return(s) remain unfiled; this bar applies to monthly filers, to quarterly filers seeking to use Form GSTR 1 or the invoice furnishing facility, and to taxpayers subject to electronic credit ledger usage restrictions, each conditioned on filing the preceding Form GSTR 3B for the relevant tax period.

Appellate jurisdiction realignment assigns specified territorial areas to designated GST appeal offices, clarifying administrative responsibility for appeals.
Table I is amended to revise the designated appellate officers for items 7.4.2 and 14.4.1. Table III inserts jurisdictional notes assigning Commissioner (Appeals I) Delhi jurisdiction over Delhi I and Delhi II for items 7.4.1 and 7.4.2, and Commissioner (Appeals II) Mumbai jurisdiction over Mumbai I and Mumbai II for items 14.4.1 and 14.4.2. The changes clarify territorial allocation of appellate functions.