Designation substitution in tax notification: 'Commissioner of State Tax' replaced by 'Chief Commissioner of State Tax', altering administrative reference.
Amendment substitutes the expression "the Commissioner of State Tax" with "the Chief Commissioner of State Tax" in the earlier tax notification, under the statutory power conferred by the goods and services tax law, with the change taking effect from the stated effective date.

Special Court designation under income-tax law empowers CJM courts in Punjab, Haryana and Chandigarh to try black money offences.
The Central Government designates the Court of Chief Judicial Magistrate in each Sessions Division in Punjab and Haryana and the Court of Chief Judicial Magistrate in the Union Territory of Chandigarh as Special Court to hear matters under the Income-tax law and the Black Money (Undisclosed Foreign Income and Assets) Act within their respective jurisdictions, following consultation with the Chief Justice of the Punjab and Haryana High Court.

Auditor reporting obligations expanded to mandate detailed disclosures on assets, loans, compliance, fraud, and governance matters in reports.
Prescribes enhanced auditor reporting obligations under section 143, requiring auditors to include detailed statements on asset records and verification, inventory and bank reconciliations, loans, advances, guarantees and related party transactions, compliance with sections on loans and deposits, statutory dues and disputes, fraud and whistle blower considerations, internal audit adequacy, non cash transactions with connected persons, NBFC/CIC registration and activities, cash losses, auditor resignations, going concern indicators and CSR unspent transfers, and to provide reasons where answers are unfavourable or indeterminate.

Tariff amendment: corrigendum removes previously listed percentage entry from specified tariff item, altering Customs schedule application.
The corrigendum directs the omission of the entry "1.3%" in column (4) opposite Tariff Item 2927 in the earlier Customs notification, thereby modifying the published Customs schedule and clarifying the textual content of that tariff entry as published in the Gazette.

Option to file annual GST return for small taxpayers allows delayed filing under special procedure and deemed filing.
Registered persons with aggregate turnover not exceeding two crore rupees who have not furnished the annual return under sub section (1) of section 44 read with sub rule (1) of rule 80 before the due date are notified as a class entitled to a special procedure and option to furnish the annual return for financial years 2017 18 and 2018 19; the return shall be deemed to be furnished on the due date if it has not been furnished before the due date.

Designation substitution: 'Additional Commissioner' replaced by 'Special Commissioner' and 'Joint Commissioner' by 'Additional Commissioner' in notification.
Amendment under sub rule (1) and (3) of Rule 138B substitutes the expression "Additional Commissioner" with "Special Commissioner" and replaces "Joint Commissioner" with "Additional Commissioner" in the specified earlier Rajasthan GST notification, with the changed terminology taking effect from the stated commencement date.

Administrative designation change: replaces specified GST officer titles, elevating certain posts and redefining others with retrospective effect.
The order substitutes in the jurisdiction table: for serial 1 and 4 "Deputy Commissioner/ Assistant Commissioner" read "Joint Commissioner/ Deputy Commissioner"; and for serial 2 and 3 "State Tax Officer" read "Assistant Commissioner"; the amendment is effective from 20.02.2020.

Designation change in state GST administration: officer titles replaced, altering delegated administrative designations effective prospectively.
Amendment substitutes officer designations in a prior departmental order under the Rajasthan Goods and Services Tax framework: "State Tax Officer" is replaced by "Assistant Commissioner" in the first table entry, and "Deputy/ Assistant Commissioner" is replaced by "Joint/ Deputy Commissioner" in the second table entry. The change is administrative, limited to renaming posts in the specified table, and takes effect from the stated commencement date.

Delegation of GST enforcement functions assigns registration, assessment, audit and seizure powers to designated state tax officers.
The order assigns, section by section, functions under the Rajasthan Goods and Services Tax Act, 2017 to specified Proper Officers - principally Joint, Deputy and Assistant Commissioners, with certain powers to Additional Commissioners - covering registration, amendment and cancellation of registration; determination of tax and penalty; provisional and summary assessment; scrutiny and special audit; search, seizure and disposal of goods; recovery and penalties, to be exercised within territorial jurisdiction. The notification supersedes prior orders and is effective from the stated date.

Designation of Officers clarifies central and state officer appointments in amended Rajasthan GST notification directive.
The notification amends earlier clauses (a) and (b) by substituting text that designates the Additional/Joint Commissioner, CGST & C.Ex., Jaipur as an Officer of the Central Government and the Special/Additional Commissioner of State Tax, Commercial Taxes Department, Rajasthan as an Officer of State Government, thereby specifying which posts are to be treated as central and state officers under the amended departmental notification.

Lottery classification under GST amended, omitting a prior Schedule entry and substituting a new Schedule entry.
The State Government amends the GST rate schedules by omitting a specified entry in Schedule II and substituting an entry in Schedule IV so that lotteries are classified under a general chapter heading "Lottery," thereby changing their placement and tax treatment in the State GST notification; the amendment is issued under the Rajasthan GST Act and takes effect from the notified effective date.

GST rate amendment updates tax schedules, omits an existing entry and substitutes lottery classification affecting taxable treatment.
The Government amends the earlier GST notification to omit a listed entry from Schedule II (6%) and to substitute the Schedule IV (14%) entry at S. No. 228 with a new entry covering Lottery described as "Any chapter", effective from the first day of March, 2020.

Export restriction on personal protection equipment: specified PPE items allowed to export while other PPE, including N-95 masks, remain prohibited.
The amendment designates all Personal Protection Equipment including N-95 masks as prohibited for export except that ten enumerated items are allowed freely. The exceptions include surgical/disposable masks (2/3 ply), all gloves except NBR gloves, ophthalmic instruments excluding medical goggles, surgical blades, non-woven disposable shoe covers, specified breathing appliances, gas masks with chemical absorbents, HDPE/plastic tarpaulin, PVC conveyor belts, and biopsy punches; all other PPE remains prohibited.

Tariff value fixation for specified imported commodities updated, substituting tables to prescribe standard import valuations for listed goods.
Fixation of tariff values by substituting Tables 1-3 in the principal Customs notification, prescribing US dollar tariff values for specified imported goods including edible oils, brass scrap, poppy seeds, areca nut, and specified forms of gold and silver, with entries noting unchanged values and clarifying scope and exclusions for certain forms and modes of importation.

Tax rate amendment omits a prior concessional entry and reclassifies lotteries under higher state tax rate.
Amendment to the state GST rate notification omits Serial No. 242 and its entries from Schedule II (6%) and substitutes the entry for Serial No. 228 in Schedule IV by inserting an entry classifying Lottery under the applicable chapter at the 14% schedule; the notification takes effect on the first day of March, 2020 and amends Notification No. 1/2017-State Tax (Rate).

Enforcement of Security Interest: government designates certain NBFCs as financial institutions enabling enforcement of secured debts above set thresholds.
The Central Government specifies that non-banking financial companies meeting a prescribed asset-size eligibility are to be treated as financial institutions under the SARFAESI Act and thereby entitled to enforce security interest in secured debts meeting a prescribed minimum threshold; the notification supersedes earlier specified notifications while preserving prior acts or omissions under them.

Notification year correction: corrigendum changes the referenced year in a central tax notification to the current year.
The corrigendum directs that in Notification No. 07/2019 Central Tax dated 3rd February 2020, published in the Gazette, the textual reference in line 15 for "2019" is to be read as "2020", thereby formally correcting the notification's referenced year.

Corrigendum alters GST notification entry for lottery, substituting rate with specific lottery designation and authorised officer reference.
Corrigendum amends the prior Nagaland Finance Department GST notification by replacing table entry 228: the earlier entry listing "Lottery" with a specified percentage is superseded by a textual entry identifying "Lottery (Taliremba)" and referencing an "Officer of Special duty (Finance)" and "Notification."

Tripura SGST amendment publication records gubernatorial assent and formal notification for general information.
Publication of the Tripura State Goods and Services Tax (2nd Amendment) Act, 2020 follows the Governor's assent received on 19 February 2020 and is issued for general information by the Law Department, Government of Tripura. The notification records the formal publication of the Act in the official record and identifies it as an amendment to the Tripura SGST framework.

State tax due and deposited exclusion: supplies to related entities not counted where recipients use input tax credit to discharge IGST.
The term "State tax due and deposited" excludes amounts of State tax paid on supplies to an enterprise's extended arms (subsidiaries, marketing wings, dealers, distributors or other controlled intermediaries) where those extended arms make interstate supplies of the goods received and utilize the credit of State tax suffered on such goods to discharge their output tax liability under the Integrated Goods and Services Tax framework.