Extension of annual return deadline under HPGST Act: filing window for Himachal registered persons extended to a later specified date.
The Commissioner, on Council recommendations and under the Himachal Pradesh GST statute and rules, extends the time limit for furnishing the annual return for the period 1 July 2017 to 31 March 2018 for registered persons whose principal place of business is in Himachal Pradesh, authorising electronic submission through the common portal until a specified later date.

Duty credit scrip inclusion permits specified excise exemptions under the Fourth Schedule following an amendment to export incentive rules.
The notification amends Notification No. 20/2015 Central Excise by inserting a proviso that the scrip, against which goods cleared are exempted from the whole of excise duty under the Fourth Schedule, may include duty credit provided under the Additional Ad Hoc Incentive in terms of paragraph 3.25 of the Foreign Trade Policy.

Excise duty exemption for goods cleared against RoSCTL duty credit scrips, subject to prescribed customs and validation procedures.
Exemption from excise duty is granted for goods specified in the Fourth Schedule when cleared against duty credit scrips issued under the RoSCTL scheme, including Additional Ad Hoc Incentive credits, subject to procedural conditions: scrip registration with Customs, presentation with supplier details and jurisdictional Central Excise Officer, debiting of duties leviable but for the exemption by Customs (physically or electronically), written advice to the Central Excise Officer, an undertaking to cover any short debit, endorsement and validation by the Officer, retention of attested debited scrip copies, and eligibility of the scrip holder to claim drawback or CENVAT credit against the debited and validated amount.

Extension of time for Form GST TRAN-1 submission for registrants affected by portal technical difficulties, upon Council recommendation.
Extension of time for submission of the declaration in Form GST TRAN-1 under rule 117(1A) is granted for registered persons who could not file due to technical difficulties on the common portal, on recommendation of the Council and issued under the statute, and superseding the earlier Order No.01/2019-GST insofar as prior actions or omissions.

Depository receipts issuance rules now permit flexible issuance methods and IBU remittance under RBI guidance.
The amendments substitute the scheme reference with the Depository Receipts Scheme, 2014, define "overseas depository" as the foreign depository in the Scheme, permit depository receipts to be issued by public offering, private placement or any other method recognised in the relevant jurisdiction and to be listed or traded on the jurisdictional platform, remove certain references to "abroad," and allow proceeds to be remitted to an International Financial Services Centre Banking Unit (IBU) for utilisation in accordance with Reserve Bank instructions.

Staggered GSTR-3B filing dates for small taxpayers extended into February-April under state-based grouping and portal filing.
Amends prior proceedings to prescribe staggered electronic filing deadlines for FORM GSTR-3B for January-March 2020 for taxpayers with an aggregate turnover up to rupees five Crore, distinguishing two groups by principal place of business: one group (specific southern and certain Union territories) to file by the 22nd of the respective months and the other group (specific northern, eastern, northeastern states and remaining Union territories) to file by the 24th of the respective months.

Annual GST return filing deadline extended for the relevant tax period; staggered new due dates set for specified states.
Extension of the statutory timeline for furnishing annual returns and reconciliation statements electronically in FORM GSTR-9 and FORM GSTR-9C for the tax period from 1 July 2017 to 31 March 2018, by authorisation of the Chief Commissioner on the recommendation of the Goods and Services Tax Council; the order prescribes staggered final due dates for two state-groupings of registered persons to file through the common portal.

GSTR-3B filing extension for small Tamil Nadu taxpayers allows electronic submission via the common portal by specified deadlines.
Amendment to Notification No.14/2019 TNGST permits taxpayers with aggregate turnover below the stated threshold and principal place of business in Tamil Nadu to furnish FORM GSTR-3B for January, February and March 2020 electronically through the common portal by the respective extended deadlines; the amendment is issued under the Commissioner's statutory powers and is deemed to have come into force from an earlier February 2020 date.

Annual return extension: due date for GSTR forms extended for registered persons in Tamil Nadu.
The Commissioner, acting under the statutory annual return provision and the corresponding procedural rule, extends the due date for electronic submission of Form GSTR 9/9C for registered persons with principal place of business in Tamil Nadu for the period 1 July 2017 to 31 March 2018 up to 5 February 2020; the notification is effective from 1 February 2020.

Permanent Account Number inoperative where Aadhaar not intimated by prescribed deadline; PAN treated as not furnished or quoted.
Rule 114AAA makes a PAN inoperative if the PAN-holder required to intimate Aadhaar fails to do so by the prescribed deadline, and treats an inoperative PAN as not furnished, intimated or quoted under the Act, with statutory consequences; the PAN becomes operative from the date Aadhaar is subsequently intimated. The Director General of Income-tax (Systems) will specify formats, standards and procedures for verifying PAN operational status.

Extension of time for FORM GST TRAN 1 submission where portal technical difficulties allow registrants to file beyond the due date.
Extension of time granted for submission of FORM GST TRAN-1 for a class of registered persons who could not submit by the due date due to technical difficulties on the common portal and whose cases have been recommended by the Council; the order supersedes the earlier related order except as to prior actions or omissions.

Revisional authority under GST: Commissioner of State Tax authorised to revise subordinate officers' decisions and orders.
Governor authorises the Commissioner of State Tax to act as the Revisional Authority for decisions and orders issued by officers of State Tax subordinate to the Commissioner, the authorisation being effected by a notification under the Bihar Goods and Services Tax Act, 2017.

GSTR-3B filing deadlines adjusted for small taxpayers by state groupings; electronic filing required via common portal.
The notification amends S.O. 385 to require taxpayers with aggregate turnover up to rupees five Crore to furnish FORM GSTR-3B for January, February and March 2020 electronically through the common portal. It creates two groups of States and Union Territories and prescribes staggered due dates for each month for taxpayers based on the principal place of business, with returns to be submitted on or before the notified dates for each grouping.

Provisional attachment of property: Competent Authority may attach and administer assets to secure depositors' restitution.
The Competent Authority may provisionally attach and administer property of persons operating an Unregulated Deposit Scheme, take possession of moveable and immoveable assets, maintain records of assets, expenditures and income, appoint valuers, assess assets and liabilities, prepare a complete list of depositors, and, where necessary, sell perishable property with proceeds recorded for depositor restitution; confirmation of attachment is sought before the Designated Court with prescribed particulars.

Extension of time-limit for transitional GST form submissions after portal technical difficulties approved for affected registrants.
The Commissioner extends the period for submitting FORM GST TRAN-1 under rule 117(1A) read with section 168 until 31st March, 2020 for the class of registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases have been recommended by the Council, superseding the earlier order except as to prior actions.

Late filing fee for insolvency resolution forms imposes a monthly charge for delayed submissions after April first, 2020.
The amendment substitutes regulation 40B(4) to require that any Form filed after its due date, whether for correction, updation or otherwise, must be accompanied by a fee of five hundred rupees per Form for each calendar month of delay after 1 April, 2020, illustrated by an example showing cumulative monthly charges for successive months of delay.

Tribunal member qualifications and selection by a Search cum Selection Committee determine appointments and service conditions.
Rules govern qualifications, appointment, tenure and conditions of service for tribunal and appellate tribunal members under the Finance Act schedule. Appointments are made by the Central Government on recommendation of a Search-cum-Selection Committee which assesses suitability, integrity and adjudicatory experience and recommends panels. The rules prescribe medical fitness, resignation and removal procedures, inquiry processes for misconduct or incapacity, term lengths with age limits, casual vacancy arrangements, remuneration and benefits, pension and provident fund treatment, leave and allowances, post-retirement and post-employment restrictions, oath and secrecy, and a Schedule with tribunal-specific qualifications and Committee composition.

Commencement of amendment provision: section 14 appointed to commence from the specified date by executive notification.
The Governor, exercising powers under sub section (2) of section 1 of the Uttarakhand Goods and Services Tax (Amendment) Act, 2019, notifies that the provisions of section 14 of the Amendment Act shall come into force on the first day of January, 2020, the State Government having been satisfied of expediency in the public interest.

Option to adopt concessional corporate tax regime via prescribed electronic forms with mandated verification and procedural safeguards.
Prescribes electronic filing and standardized forms for domestic companies to exercise the option to adopt the concessional corporate tax regimes: Form No. 10-IC for the regime corresponding to section 115BAA and Form No. 10-ID for the regime corresponding to section 115BAB. Both forms must be furnished electronically under digital signature or electronic verification code; the tax systems authority will specify filing procedures, data structures, verification code generation and security, archival and retrieval policies. Each form requires corporate particulars, affirmative declarations of eligibility conditions, a non-withdrawal statement for the option, and signature by the principal officer.

Designation of Special Courts assigns existing magistrate courts as special forums to try specified tax and black money offences.
The Central Government, under the Income-tax Act and the Black Money Act and in consultation with the Chief Justice of the High Court, designates the courts of the Chief Judicial Magistrates in the Union Territory of Jammu and Kashmir as Special Courts to try offences under those enactments within their respective territorial jurisdictions.