Extension of time for GST TRAN-1 filing granted for registrants affected by portal technical difficulties.
Extension of time for submission of Form GST TRAN-1 is directed for the class of registered persons who could not file by the due date due to technical difficulties on the common portal, limited to those cases recommended by the Council; the Commissioner exercised statutory powers to extend the filing period and the order supersedes the earlier order except as to matters done or omitted before supersession.

E-invoice schema and GST registration forms are expanded with SEZ fields, system-generated notices, and updated compliance timelines.
Amendment of the Uttarakhand Goods and Services Tax Rules, 2017 extends specified rule 117 deadlines, revises FORM REG-01 to include SEZ Unit and SEZ Developer registration fields, and amends FORM GSTR-3A to state that notices are system generated and need not be signed. FORM INV-01 is substituted with a detailed e-invoice schema covering invoice identity, supplier and buyer particulars, payment and delivery information, item details, tax totals, supporting documents, e-way bill data, digital signature, and invoice value fields.

GST commencement notification appoints the effective date for specified amendment sections under the Uttarakhand tax framework.
The Uttarakhand Goods and Services Tax (Amendment) Act, 2019 is brought into force in part by appointing 1 January 2020 as the commencement date for Sections 4 to 7, Sections 9 and 10, and Sections 12, 13, 22 and 23. The notification operates under the enabling power in the amending Act and specifies the precise provisions that take effect from the notified date.

GST notification on renting of motor vehicles to body corporates amended with effect from 1 January 2020.
The Uttarakhand State Government amended the GST notification for renting of motor vehicles designed to carry passengers where fuel cost is included in the consideration and the service is supplied to a body corporate. The substituted entry applies where the supplier is any person other than a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent, in which case the body corporate located in the taxable territory is the relevant recipient under the notification. The amendment took effect from 1 January 2020.

State tax exemption on long-term plot leases now requires continued industrial use and compliance clauses in agreements.
State tax exemption conditions for long-term lease of plots in industrial or financial business areas were amended. The plots must continue to be used for the allotted industrial or financial purpose, the State Government is to monitor compliance, and any violation or change of land use makes the original lessor, original lessee, and subsequent transferees jointly and severally liable for the tax otherwise payable, with interest and penalty. Lease and sale agreements must record the exemption and the associated conditions.

GST rate amendment revises schedule entries for bags, sacks, and flexible intermediate bulk containers under the Uttarakhand regime.
Amends the Uttarakhand GST rate notification by omitting Serial Nos. 80AA and 171A from Schedule II at the 6 per cent rate and inserting new entries in Schedule III at the 9 per cent rate for woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, and for flexible intermediate bulk containers. The amendment is made under the Uttarakhand Goods and Services Tax Act, 2017 and takes effect from 1 January 2020.

De-notification of SEZ area reduces notified land following statutory procedure and required state and commissioner approvals.
Central Government de-notifies 0.6481 hectare from the IT/ITES Special Economic Zone at Plot G-4/1, TTC Industrial Area, Ghansoli, Navi Mumbai, reducing the notified area to 5.8519 hectares under the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 read with rule 8 of the Special Economic Zones Rules, 2006, following developer proposal, State Government approval, Development Commissioner recommendation, and satisfaction of sub-section (8) of section 3 requirements.

Company name reservation and incorporation now use SPICe+ and AGILE-PRO, adding profession tax and bank account steps.
Rule 9 now mandates name reservation via the MCA web service using SPICe+ (INC-32) and name change via RUN; the Central Registration Centre may approve or reject and allow web-form resubmission within fifteen days to rectify defects. Multiple rules and annexed forms are amended to replace SPICe with SPICe+ (INC-32), retitle rule 38 to SPICE+, substitute AGILE with AGILE-PRO, and add Profession Tax Registration and Opening of Bank Account to AGILE-PRO, all effective 23 February 2020.

Companies registration form GNL-2 amended to substitute standardised document submission fields including attachments, verification and digital signature requirements.
The amendment substitutes Form No. GNL-2 under the Companies (Registration Offices and Fees) Rules, 2014, mandating a standardised e form for filing specified company documents with the Registrar that requires CIN/GLN, company name and registered office, identification of the document type (including prospectus, private placement records and specified Court Rules forms), related resolution and filing details, applicable Act provisions, requisite attachments, verification and digital signature by an authorised officer.

Foreign exchange derivative hedging permits eligible persons to manage contracted or anticipated currency exposures under revised compliance conditions.
Persons resident in India and outside India may enter into foreign exchange derivative contracts with an authorised dealer, subject to conditions for Rupee-related contracts. Such contracts must generally hedge contracted or anticipated exposure arising from permissible transactions, and participants must provide exposure details when requested. Exchange-traded currency derivative contracts on recognised exchanges must hedge contracted exposure, with an authorised dealer in India designated to monitor positions beyond prescribed limits. Rupee transactions settled by delivery of foreign currency are restricted to authorised dealers, persons resident outside India, and other permitted persons.

Constitution of State Level Screening Committee under state GST rules suppresses prior notification while preserving prior acts.
Constitutes a State Level Screening Committee under the Madhya Pradesh GST Rules by exercising rule-based authority and suppresses the earlier departmental notification, except for actions taken or omitted before suppression. The notification lists the committee members as the Additional Commissioner, CGST Commissionerate, Ujjain, and the Joint Commissioner of State Tax, Indore Division 2, Indore, and is issued in the name of the Governor via the Deputy Secretary.

Designation change for notified tax officials updates authorised investigative posts under GST rules via notification.
Amendment replaces two serial entries in a prior notification by specifying the positions Additional/Joint Commissioner, CGST & CEx, Patna-1 (Holding Charge of NAA) and Additional Commissioner of State Tax, Central Investigation Bureau, Commercial Taxes Department, Patna. It clarifies that the latter expression means the senior-most Additional Commissioner of State Tax posted in the Central Investigation Bureau at Patna, thereby designating which officers are the notified officials under the antecedent notification.

Special Economic Zone notified for IT/ITES; approval committee constituted and zone deemed Inland Container Depot.
Notification designates a 10 hectare area in Hinjewadi as a Special Economic Zone for IT/ITES, grants approval for its development, operation and maintenance under the Special Economic Zones Act and Rules, and specifies the notified survey particulars. It constitutes an Approval Committee with named ex officio members and state nominees, and declares the SEZ to be deemed an Inland Container Depot under the Customs Act.

De-notification of SEZ land reduces IT sector SEZ area after statutory approvals and requisite clearances.
The Central Government de-notifies 55.590 hectares from the IT, hardware and bio-informatics Special Economic Zone at Chenglepet Taluk, thereby reducing the SEZ and making the resultant area 210.01 hectares; the action is taken under the Act and SEZ Rules following the developer's proposal, State Government approval and the Development Commissioner's recommendation, and the notification enumerates the survey numbers and parcel areas comprising the de-notified land.

Annual return filing deadline extended to permit late GSTR-9 and GSTR-9C submission under a state removal-of-difficulties order.
The Order substitutes the deadline in the Explanation to the annual-return provision, extending the last date for submission of FORM GSTR-9 and FORM GSTR-9C for the first GST year in response to technical problems with electronic filing, and does so on the recommendation of the GST Council under the state's removal-of-difficulties power.

Limitation period extension: appeals may start from order communication or from appellate tribunal president taking office.
Specifies that where the Appellate Tribunal is not constituted, the three month limitation for appeals under subsection (1) of section 112 and the six month period for applications under subsection (3) will commence from the later of the date the order was communicated or the date on which the (State) President of the Appellate Tribunal enters office after constitution.

Reverse charge on motor vehicle rental with fuel included shifts tax liability to corporate recipients in taxable territory.
Amendment notifies reverse charge for renting of passenger motor vehicles where fuel cost is included and the service is supplied to a body corporate; where the supplier (other than a body corporate) does not issue an invoice charging central tax at the prescribed rate, the body corporate recipient located in the taxable territory is liable to discharge tax under the reverse charge.

GST rate amendment revises state schedule by removing specified bag classifications and adding woven bag and bulk container entries.
Amendment to the State GST notification, effective 1 January 2020, omits serial numbers 80AA and 171A from Schedule II and inserts after serial 163A two entries in Schedule III identifying woven and non-woven polyethylene/polypropylene bags and sacks (headings 3923 or 6305) and flexible intermediate bulk containers (6305 32 00), pursuant to section 9(1) and section 15(5) of the Andhra Pradesh GST Act, 2017.

Effective date amendment of GST notification shifts the operative date to 17th January 2020.
Amendment substitutes the third proviso's date in the prior GST notification, replacing "10th January, 2020" with "17th January, 2020", effectuating a targeted change to the operative timeline of the earlier G.O.Ms.No.83 under the state's GST rule-making authority.

E Invoicing Schema updated; registration form adds SEZ fields and notice wording relaxed under GST rules.
The notification amends AP GST Rules to extend specific deadline dates in rule 117, adds SEZ Unit/Developer registration fields to FORM REG-01, revises GSTR-3A wording by replacing "will" with "may" and adding a system generated notice statement, and substitutes FORM INV-01 with FORM GST INV-1, a detailed versioned e invoice JSON schema specifying mandatory/optional fields, cardinality, field formats and explanatory notes for invoice identifiers, supplier/buyer/payee, dispatch, item lines, tax totals, supporting documents, transporter details and an optional digital signature.