GST rate amendment: reclassification and substitution of schedule entries changing rate applicability for specified goods.
The Nagaland GST notification amends SGST rate schedules by omitting certain serial entries, inserting a new serial entry in the intermediate-rate schedule covering goods under a specified tariff heading, and substituting a schedule entry description with a broad "All goods" formulation; these schedule changes alter rate applicability and take effect from the prescribed commencement date.

Reduced GST rate for aircraft MRO services implemented, lowering levy and permitting full input tax credit.
The notification inserts an item (ia) covering maintenance, repair or overhaul services for aircraft, aircraft engines and components into the table against serial number 25, recording a concessional State tax component of 2.5 and amending cross-references to include (ia); the State government enacts the change under its statutory taxing powers with effect from 1st April, 2020.

GST rate changes alter tax treatment of specified goods, inserting and omitting schedule entries effective from April.
The Government amends the Meghalaya GST notification by removing serial 187 from the 2.5% Schedule I; inserting after serial 75 in the 6% Schedule II a new entry for tariff heading 3605 00 10 covering all goods and omitting serials 202 and 203; and in the 9% Schedule III omitting serial 73 and substituting serial 379's column (3) entry with "All goods". These amendments take effect on the 1st day of April, 2020.

Maintenance, repair or overhaul services of aircrafts classified under specified GST rate and included within amended notification.
Insertion of sub-item (ia) classifies maintenance, repair or overhaul services for aircraft, aircraft engines and aircraft components as a distinct entry in the GST notification table with the indicated tax rate and updates an adjacent item to refer to the new sub-item; the amendment is effective from the first day of April, 2020.

Export Prohibition: Hydroxychloroquine exports barred, with limited exceptions for SEZ/EOU, advance licences and humanitarian exports.
The export of Hydroxychloroquine and its formulations is immediately prohibited, covering all relevant ITC HS codes. Exports remain permitted only from SEZ/EOU units or to meet export obligations under advance licences issued before the notification, where an irrevocable letter of credit was issued before the notification or full advance payment was received with documentary evidence, and for government-authorised humanitarian exports on a case-by-case recommendation.

Tariff value fixation: customs notification maintains prescribed import values for edible oils, metals and specified commodities.
The Central Board of Indirect Taxes and Customs, exercising powers under Section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal notification to prescribe tariff values for specified imports. The substituted tables set benchmark import values for edible oils, brass scrap, poppy seeds, areca nuts, and specified forms of gold and silver, and the instrument records that the listed tariff values remain unchanged, integrating these entries into the existing customs valuation regime.

Customs tariff amendment: substituted exemption table prescribes percentage duties across listed tariff headings, effective implementation follows.
The Central Government, exercising powers under the Customs Act, substitutes the Table in Notification No.69/2011 Customs with a new Table listing tariff chapters, headings and items and prescribing the applicable percentage duty rates (including zero rates and specified percentages) for each listed entry; limited descriptive qualifications appear for certain items. The amendment is effective from 1 April 2020 and is accompanied by corrigendum notes correcting specific entries.

GST rate amendments adjust schedule entries, altering taxable classification and applicability for affected goods from announced commencement.
The state GST rate notification is amended to omit specified serial entries in Schedule I, II and III; insert a new Schedule II entry for tariff item 3605 00 10 described as "All goods"; and substitute the description for serial 379 in Schedule III with "All goods". These schedule revisions alter the tariff classification and applicable state GST rates for the affected goods, and the notification becomes effective on the first day of April, 2020.

GST rate amendment: insertion and omission of tariff entries reshapes tax schedules, effective from April first.
Amendment to the Central GST rate notification revises specified entries across Schedules I, II and III of Notification No.1/2017 by omitting certain serial entries, inserting a new tariff entry in Schedule II described as "All goods", and substituting the description of an existing entry in Schedule III with "All goods", thereby modifying the allocation of goods between rate categories; the changes take effect on the first day of April, 2020.

IGST rate amendment revises tariff schedules by omitting, inserting and substituting entries, altering tax classification of listed goods.
Amendment to the IGST rate notification revises specified tariff entries across Schedules I, II and III by omitting, inserting and substituting listed serial numbers and headings-including replacing certain entries with "All goods"-thereby changing the classification and tax treatment of those goods and prescribing an operative commencement date.

Union Territory GST rate changes alter schedule entries and insert a new tariff entry, effective from the notified date.
Amendment to the Union Territory GST rate notification omits specified serials from the 2.5% schedule, inserts a new 6% entry for tariff heading 3605 00 10 described as "All goods", omits certain 6% serials, and in the 9% schedule deletes one serial and substitutes "All goods" for another; the changes take effect on the 1st day of April, altering rate classifications under the notification.

GST on aircraft maintenance services expanded: new subitem added to rate table and cross referenced in schedule.
An amendment adds a new tariff entry to the State GST rate notification for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts, and updates the related cross reference in the same serial entry so the new sub item is explicitly included in the provision.

Exemption of capital and debt market services from closure, allowing specified market entities to continue operations under minimum staffing.
Exemption of capital and debt market services from mandatory COVID-19 closure measures, authorizing a list of specified market participants to continue operations. The regulator's head, regional and local offices are required to function with minimum staff to support these market services, and the notification directs strict implementation for a defined limited period commencing the day after issuance.

Amendment to Auditor's Report requirements updates the commencement reference, altering the applicability of specified reporting obligations.
The order amends the Companies (Auditor's Report) Order by substituting the previously stated commencement reference with a later commencement reference in the paragraph addressing matters to be contained in the auditor's report, thereby effecting a temporal change to the applicability of the specified auditor reporting requirements under the Companies Law.

Minimum default threshold under section four of the Insolvency and Bankruptcy Code specified to limit insolvency initiation.
Notification by the Central Government prescribes a minimum amount of default under the proviso to section 4 of the Insolvency and Bankruptcy Code, 2016, establishing the statutory floor for defaults that may trigger insolvency commencement proceedings.

GSTR-3B return filing timelines extended for specified Uttar Pradesh taxpayers, with electronic payment obligations linked to due dates.
Return in FORM GSTR-3B under the Uttar Pradesh Goods and Services Tax Rules, 2017 was required to be furnished electronically through the common portal for the months from April, 2020 to September, 2020 on or before the twentieth day of the succeeding month. Taxpayers with aggregate turnover up to rupees five crore in the previous financial year and a principal place of business in Uttar Pradesh were allowed to furnish the return on or before the twenty-fourth day of the succeeding month. Registered persons were also required to discharge tax, interest, penalty, fees and other amounts through the prescribed electronic ledgers by the return due date.

Annual return filing deadline extended for Uttar Pradesh GST taxpayers for the 2018-2019 financial year.
Extension of the time limit for furnishing the annual return under section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with rule 80 of the Uttar Pradesh Goods and Services Tax Rules, 2017. The period for filing the annual return electronically through the common portal for the financial year 2018-2019 is extended until 30.06.2020.

GSTR-1 filing deadline extended for higher-turnover registered persons under Uttar Pradesh GST rules
Extension of time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees. The due date for each month from April 2020 to September 2020 is extended till the eleventh day of the succeeding month under the Uttar Pradesh Goods and Services Tax Rules, 2017.

GSTR-3B filing timelines require electronic returns and timely ledger-based payment of tax and related statutory liabilities.
FORM GSTR-3B for April 2020 to September 2020 must be filed electronically by the twentieth day of the succeeding month. Eligible taxpayers with aggregate turnover not exceeding the specified threshold in the preceding financial year and a principal place of business in Rajasthan may file by the twenty-fourth day. Tax liability must be discharged through the electronic cash ledger or electronic credit ledger, as applicable, while interest, penalty, fees and other payable amounts must be paid through the electronic cash ledger by the applicable filing due date.

GSTR-3B filing deadlines with staggered due dates and mandatory electronic ledger debits to discharge tax liabilities.
Returns in Form GSTR-3B for April-September 2020 must be filed electronically by the twentieth day of the following month, with a later date for in state taxpayers below the aggregate turnover threshold. Registered persons must discharge tax by debiting the electronic cash or electronic credit ledger and pay interest, penalty, fees or other amounts by debiting the electronic cash ledger, all not later than the last date for furnishing the return.