E-invoice obligation for registered persons above specified turnover threshold mandates B2B invoice preparation under Rule 48.
Notification designates registered persons with aggregate turnover exceeding one hundred crore rupees as a class required to issue electronic invoices in terms of sub-rule (4) of Rule 48 for supplies of goods or services to registered persons, and fixes the compliance obligation to commence from the 1st day of April, 2020.

Tax liability for renting motor vehicle services with fuel included applies when supplier fails to charge state tax to a body corporate.
The notification substitutes serial number 15 to define: renting of passenger motor vehicles where fuel cost is included when supplied to a body corporate; the liable supplier as any person other than a body corporate who supplies that service and does not issue an invoice charging State tax at the prescribed rate; and the recipient as any body corporate located in the taxable territory.

Lottery taxation updated: lottery moved to a different GST schedule, replacing prior entry and removing earlier listing.
The amendment removes the Schedule II entry at S. No. 242 (previously attracting 6%) and substitutes Schedule IV at S. No. 228 with a new entry classifying "Lottery" under "Any chapter" at 14%; the change takes effect from 1 March 2020 pursuant to the Madhya Pradesh GST notification amendment.

Late fee waiver for delayed GSTR-1 filings where outward-supply details are furnished within the prescribed relief window.
An inserted proviso waives the late fee under section 47 for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July, 2017 to November, 2019 by the due date but furnished those details between 19th December, 2019 and 10th January, 2020; the amendment is deemed effective from 19th December, 2019.

Amendment to notification: third proviso date changed to 17th January 2020 under Section 128 of GST law.
The Government, under Section 128 of the State Goods and Services Tax Act, substitutes the figures, letters and word "10th January, 2020" with "17th January, 2020" in the third proviso of notification No. F. A-3-03-2018-1-V-(4), dated 23rd January, 2018, on the recommendation of the Council, thereby effecting an administrative amendment limited to that proviso's operative date.

Extension of annual return deadline for registered taxpayers due to technical difficulties, enabling delayed electronic filing.
The Order extends the statutory deadline for furnishing the annual return electronically by amending the Explanation to the filing provision, responding to technical problems that prevented registered persons from submitting the annual return for the period beginning July 2017 and ending 31st March, 2018; the State Government invokes its power to remove difficulties to facilitate compliance with the statutory filing requirement.

Exemption from reconciliation statement: foreign airline companies may submit authenticated receipts and payments instead of FORM GSTR-9C.
Foreign airline companies registered under the Companies Act and compliant with foreign company registration rules are exempted from furnishing FORM GSTR-9C; instead, for each GSTIN they must submit a receipts and payments statement for the financial year authenticated by a practicing Chartered Accountant in India or an Indian firm/LLP of practicing Chartered Accountants by the annual deadline.

Revisional authority designation: Additional and Joint Commissioners authorised to review subordinate GST decisions under delegated powers.
The Commissioner of State Tax authorises the Additional Commissioner to revise decisions or orders of the Joint Commissioner, and authorises the Joint Commissioner to revise decisions or orders of the Deputy Commissioner, Assistant Commissioner or State Tax Officer, designating them as Revisional Authority under the statutory scheme; the notification takes effect from an earlier specified date.

Fixation of tariff value updates import valuation for specified commodities, fixing values for oils, metals and agricultural items.
Pursuant to section 14(2) of the Customs Act, the notification substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal tariff-value notification to fix tariff values in US dollars per metric tonne or per specified unit for listed goods, including palm and soybean oils, brass scrap, poppy seeds, areca nut, and specified forms of gold and silver, with several entries noted as no change.

Exchange rate amendment: substitution in Schedule I revises official rupee equivalents for specified foreign currencies affecting customs valuation.
The Board, exercising powers under the Customs Act, substitutes entries at serial numbers 1 and 10 in Schedule-I to revise the rupee equivalents for the Australian Dollar and the Norwegian Kroner, specifying separate rates for imported goods and for exported goods, with the substitution operative from the notified effective date.

Common Adjudicating Authority appointment transfers adjudicatory powers to designated officers for specified customs show cause notices.
DRI appoints specified officers as Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962 to exercise powers and discharge duties of the originally named adjudicating authorities for adjudication of the listed show cause notices, with each noticee, notice reference and the substituted adjudicating officer identified in the Table.

Amendment to Common Adjudicating Authority designation updates cited correspondence references for a specified notification entry.
The Director General, Revenue Intelligence amends Notification No. 11/2017 read with Notification No. 18/2018 by substituting the textual references in column 3 against serial number 3, replacing prior cited correspondence identifiers with updated references that include corrigenda and addenda as specified.

Form-3 compliance period amended to reference column eight and shorten the response deadline to fifteen days.
Correction to Notification No. 18/2020 replaces in Form-3 the phrase "as per column (7) above within thirty days" with "as per column (8) above within fifteen days", changing the column reference and shortening the prescribed compliance period.

Authorization of Assessing Officer to exercise powers under specified chapter, enabling international taxation functions for designated region.
Authorization is granted for the Assessing Officer in the Principal Chief Commissioner of Income-tax (International Taxation) Region to exercise and perform all or any of the powers and functions of an Assessing Officer for assessees within that Region for the purposes of Chapter VIII of the Finance Act, 2016, under the board's delegated authority.

Retrospective application of tax notification extends coverage to specified assessment years and certifies no adverse effect.
The amendment substitutes the operative paragraph to deem the notification applicable retrospectively to the period 01-06-2011 to 31-03-2012 (assessment year 2012-2013) and to specified subsequent assessment years through 2023-2024, declares the notification effective from 09th April, 2019, and inserts an Explanatory Memorandum stating retrospective effect is given in view of a judicial order and certifying no person's interest is adversely affected.

Designation of Special Courts empowers designated district courts to exercise jurisdiction under securities and depository laws.
Central Government designation of specified district courts as Special Courts to exercise jurisdiction under the Securities and Exchange Board of India Act, the Securities Contracts (Regulation) Act and the Depositories Act, made after concurrence of the respective High Court Chief Justices; identifies the District and Sessions Judge, Shillong for Meghalaya and the Additional District and Session Judge, Port Blair for Andaman and Nicobar Islands.

Superior voting rights shares: mandatory co-listing with ordinary shares and exemption from minimum public offer requirements.
An amendment mandates that companies issuing equity shares with superior voting rights to promoters or founders must list those shares on the same recognized stock exchange when listing ordinary shares offered to the public, and exempts such promoter-held superior voting rights shares from the minimum offer and allotment requirements under clause (b) of sub-rule (2) of rule 19 where the company seeks listing of ordinary shares for a public offering under rule 19 and SEBI regulations.

Virtual board meetings permitted under temporary amendment allowing video or audio-visual meetings for covered board matters.
Rule 4 of the Companies (Meetings of Board and its Powers) Rules, 2014 is renumbered as sub-rule (1) and a new sub-rule (2) permits meetings on matters referred to in sub-rule (1) to be held through video conferencing or other audio visual means in accordance with rule 3 for the period beginning from the commencement of the Amendment Rules, 2020 and ending on the 30th June, 2020.

Export prohibition on medical equipment and related textile inputs now applies immediately, restricting masks, ventilators, and sanitizers for export.
The notification amends the ITC(HS) Export Policy to prohibit exports, with immediate effect, of surgical/disposable (2/3 ply) masks, all ventilators and related respiratory apparatus, textile raw materials for masks and coveralls, and specified sanitizers; transitional arrangements under the FTP are not applicable, and other items not so listed remain free for export.

Exchange Rate Determination sets official conversion rates for specified foreign currencies for import and export transactions.
The notification fixes official conversion rates for specified foreign currencies for customs purposes, distinguishing separate rupee rates for imported goods and for exported goods, effective 20th March 2020, and superseding the prior exchange-rate notification; Schedule I lists per unit rates for listed currencies, Schedule II lists rates per 100 units for certain currencies, and subsequent amendment notes record later substitutions to specific entries.