Anti-dumping duty extension on sheet glass from China PR continues under Customs Tariff Act authority.
The Central Government amended the 2015 notification imposing anti-dumping duty on sheet glass from China PR by inserting a paragraph that, notwithstanding prior provisions, the notification shall remain in force until the date specified in the insertion unless revoked earlier. The amendment was made pursuant to the government's statutory powers under the Customs Tariff framework and implementing anti-dumping rules following a designated authority review recommending extension.

Special Economic Zone area notification expands SEZ footprint after central approval under SEZ Act and Rules.
The Central Government, under the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, approved and notified an additional contiguous area proposed by the SEZ developer for inclusion in a sector specific IT/ITES SEZ. The notification identifies the specific survey and plot numbers of the added parcels and records the revised aggregate notified area, thereby amending earlier notifications that had notified and de notified portions of the site.

Competition law exemption: banking company notified under banking law exempted from Sections 5 and 6 of Competition Act.
Central Government grants a targeted, time bound exemption in the public interest to a banking company notified under the national banking regulatory regime, removing application of Sections 5 and 6 of the Competition Act to that company and limiting the relief to a fixed five year period from publication in the Official Gazette.

Motor vehicle rental services with fuel included: tax treatment for supplies to body corporate requires supplier to charge state tax.
The amendment substitutes entry 15 to govern renting of motor vehicles where fuel cost is included when supplied to a body corporate, specifying the taxable service, a supplier category (any person other than a body corporate who supplies to a body corporate and does not issue an invoice charging 6 per cent state tax), and the recipient category (any body corporate located in the taxable territory).

Lease exemption conditions: continued land use required, contractual disclosure mandated, and joint liability for violations enforced.
The amendment revises tax treatment of long term leases of industrial or financial plots by conditioning exemption on continued use for the allotted purpose, imposing State monitoring obligations, creating joint and several liability of original and subsequent lessors, lessees, buyers or owners for state tax, interest and penalty upon violation or change of land use, and mandating that lease, sublease and sale agreements disclose the exemption and bind successors to comply.

GST rate amendment adds packaging and bulk-container classifications while removing certain schedule entries, altering taxable classifications.
Amendment modifies Jharkhand GST rate schedules by omitting serial numbers 80AA and 171A from Schedule II (6%) and inserting new entries in Schedule III (9%) for woven and non-woven polyethylene or polypropylene bags and sacks used for packing and for flexible intermediate bulk containers, thereby altering the taxable classification of these packaging items; the change is made under the statutory rate-notification authority and is effective from the 1st day of January, 2020.

Definition clarification for bus body building broadens scope of taxable activity under state GST rates, affecting vehicle body manufacturers.
The notification inserts an Explanation defining "bus body building" to include building a body on the chassis of vehicles classified under chapter 87 of the First Schedule to the Customs Tariff Act, 1975, thereby clarifying that such body construction falls within the scope of the relevant State GST rate entry.

Definition of bus body building expanded to include bodies built on chapter 87 vehicle chassis; amendment deemed effective.
An Explanation is inserted into Notification No. 11/2017 - State Tax (Rate) clarifying that bus body building includes building a body on the chassis of any vehicle falling under Chapter 87 of the Customs Tariff Act, 1975; the amendment to the notification is deemed effective from an earlier specified date.

Quarterly statement for self-assessed tax: new filing and payment obligations with annual return requirement.
Amendments require persons paying tax under composition or availing a specified concessional notification to furnish a quarterly statement in Form GST CMP-08 reporting self-assessed tax and payment by the due date for the month succeeding the quarter, and to file an annual return in Form GSTR-4 by the annual due date; they also mandate filing of returns within thirty days following revocation of cancelled registration, impose verification and adjustment rules for advances and credit/debit notes, and prescribe interest for late payments.

Valuation of lottery tickets revised to a fixed fraction of face value or higher notified price for GST purposes.
Amendment to rule 31A substitutes sub rule (2) to deem the value of supply of lottery to be a fixed fraction of the ticket's face value or the price notified by the Organising State, whichever is higher, with "Organising State" as defined in the Lotteries (Regulation) Rules, 2010; effective from 1 March 2020 under the Chhattisgarh GST (Second Amendment) Rules, 2020.

Exchange rate notification updates foreign currency valuation, altering import and export conversion rates effective next day.
The Central Board of Indirect Taxes and Customs amended its exchange rate notification by substituting the Schedule-II entry for a specified foreign currency, establishing distinct conversion rates for imports and exports; the amendment is effective from the stated effective date and alters the official figures used for customs valuation and reporting.

Anti-dumping duty on CPVC imports imposed, using producer-specific reference thresholds to determine payable charges.
Imposition of a definitive anti-dumping duty on CPVC (resin and compound) from China PR and Korea RP, calculated as the difference between landed value and producer- and product-specific USD/MT reference amounts in the Duty Table where landed value is lower. The Duty Table lists specific producers and residual categories with separate thresholds for resin and compound. The duty is payable in Indian currency, effective for five years from provisional imposition (subject to revocation or amendment) with a specified non-levy interval; exchange rate and landed value definitions for assessment are prescribed.

Sponsor investment requirement: mandatory non-redeemable contribution to new fund offers, with Board-specified scheme option.
For gold exchange traded fund schemes, assets of the scheme being gold or gold-related instruments may be kept in the custody of a custodian registered with the Board. The sponsor or asset management company must make a mandatory investment in the new fund offer at a minimum prescribed level, and such investment shall not be redeemed unless the scheme is wound up; the Board may specify the option of the scheme in which that investment is made.

State Level Screening Committee on Profiteering constituted for Tripura; membership set and prior notification superseded.
Constitution of a State Level Screening Committee on Profiteering under the Tripura State GST rule is announced, identifying its legal basis and state level role in screening alleged profiteering. The notification names initial members - an Additional Commissioner of State Tax (Taxes & Excise) and an ADC/JC from CGST, Agartala - provides contact emails, supersedes the earlier state notification on the subject, and states the constitution will take effect from its publication in the Official Gazette.

Investigation manual: High-level committee to devise SFIO procedures, define powers and procedural safeguards.
A High Level Committee, chaired by the Secretary of the Ministry of Corporate Affairs and including SFIO, enforcement specialists, senior advocates, academics, and professional body representatives, is tasked to prepare a comprehensive Investigation Manual and SOP for SFIO. The Committee shall develop investigation procedures, record-keeping and investigation diary methodologies, approval workflows, define Investigating Officers' powers under relevant Acts, assess applicability of the Codes of Criminal and Civil Procedure, analyze other agencies' procedures, identify procedural loopholes, and submit the Manual to the Ministry within the prescribed timeframe, with logistical and technical support from SFIO and ICSI.

Correction to Short Title: GST Removal of Difficulties Order short title amended to include a parenthetical designation.
A corrigendum published 6 March 2020 amends the English text of the short title printed 2 January 2020: the 20th line under "Short title" is corrected to insert the parenthetical designation "(A)" into the order's formal short title, thereby revising the citation used in the official publication.

Appointment of Common Adjudicating Authority amended to designate Principal Commissioner/Commissioner of Customs, Custom House, Chennai.
DRI amends Notification No.128/2016-Customs (N.T.) by substituting, against serial number 11 in column 6, the designation with Principal Commissioner/ Commissioner of Customs, Custom House, Chennai, thereby identifying that office as the Common Adjudicating Authority.

Common Adjudicating Authority designation centralises adjudication for specified customs show cause notices under DRI appointment.
Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority to exercise the powers and duties of the originally named adjudicating authorities for adjudication of the listed show cause notices, with the notification identifying noticees, show cause notice references, original adjudicating authorities and the officers designated to act as common adjudicating authorities.

Value of supply of lottery now set by reference to ticket face value or notified price, whichever is higher.
Amendment substitutes rule 31A(2) to prescribe that the value of supply of lottery shall be deemed to be the higher of the ticket's face value or the price notified by the organising state, with "Organising State" defined by reference to the Lotteries (Regulation) Rules, 2010; effective from 1 March 2020.

Return filing deadlines for GSTR-3B adjusted for specified months, allowing staggered electronic submission dates for small taxpayers.
The notification inserts two provisos mandating electronic filing of FORM GSTR-3B through the common portal: the November 2019 return to be furnished on or before 23rd December 2019; and, for taxpayers with aggregate turnover up to rupees five crore in the previous financial year, the January, February and March 2020 returns to be furnished on or before 22nd February 2020, 22nd March 2020 and 22nd April 2020 respectively.