Notification amendment substitutes the prescribed date in a State Tax provision, shifting the deadline and updating compliance timing.
Amendment to a State Tax notification issued under Section 128 of the Mizoram Goods and Services Tax Act, 2017 replacing the figures, letters and word in the third proviso with a substituted date, thereby adjusting the temporal reference in the existing 2018 notification without changing substantive tax obligations.

GSTR-3B filing due dates staggered for eligible Assam taxpayers, mandating sequential monthly deadlines for three months.
The notification amends prior Assam SGST guidance to require that returns in FORM GSTR-3B for January, February and March 2020, for taxpayers with aggregate turnover up to five crore whose principal place of business is in Assam, be furnished electronically through the common portal by the staggered deadlines of 24th February 2020, 24th March 2020 and 24th April 2020 respectively.

GST on vehicle rental with fuel included to body corporates where suppliers omit central tax charge.
The notification amends serial 15 of Notification No.13/2017 to treat as taxable the renting of passenger motor vehicles where the cost of fuel is included and the service is supplied to a body corporate in the taxable territory, and to cover suppliers who are persons other than a body corporate that supply such service to a body corporate and do not issue an invoice charging central tax to the recipient.

Lease exemption condition: land use compliance required, with joint and several liability for state tax on violation.
Exemption for long term leases is conditional on use for industrial or financial purposes, with State Government monitoring; any violation or change of land use renders the original lessor, original lessee and any subsequent lessee, buyer or owner jointly and severally liable to pay the state tax payable on the upfront lease amount, plus interest and penalty, and lease or sale agreements must disclose the exemption and bind parties to comply.

GST rate amendment adjusts classification for woven and non-woven packing bags and flexible bulk containers, effective January.
The notification amends Mizoram State GST rates by omitting specified entries from Schedule II and inserting two entries into Schedule III for packing materials: woven and non-woven polyethylene or polypropylene bags and sacks used for packing goods, and flexible intermediate bulk containers, with the changes coming into force on the 1st day of January, 2020.

GST notification amendment revises the specified date in the third proviso under Uttar Pradesh tax law.
The Governor, under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 and on the Council's recommendation, amended the earlier Uttar Pradesh SGST notification dated 31 January 2018 by substituting the date "10th January, 2020" with "17th January, 2020" in the third proviso. The notification is issued as the English translation of the corresponding Government Notification in compliance with Article 348(3) of the Constitution.

Staggered GSTR-3B filing deadlines for small taxpayers set with sequential monthly due dates for specified months
Prescribes staggered electronic filing deadlines for returns in FORM GSTR-3B for specified months for taxpayers whose aggregate turnover in the previous financial year does not exceed the notified threshold; requires these taxpayers to furnish monthly GSTR-3B returns through the common portal by the designated monthly due dates.

Extension of annual return filing deadline granted for GSTR 9/GSTR 9C for the July 2017-March 2018 period.
The Commissioner of State Tax, under the Maharashtra Goods and Services Tax Act and Rules and on the Council's recommendation, extends the time for furnishing the annual return and reconciliation statement in FORM GSTR 9 and FORM GSTR 9C for the period 1 July 2017 to 31 March 2018; such returns must be furnished electronically through the common portal by 7 February 2020.

GSTR-3B filing deadline extended for small taxpayers, shifting electronic submission to specified February-April dates.
Requires electronic furnishing of the return in FORM GSTR-3B for January, February and March 2020 by taxpayers with aggregate turnover up to rupees five Crore in the previous financial year, to be filed through the common portal on or before 22nd February 2020, 22nd March 2020 and 22nd April 2020 respectively.

Protected system designation for GST database restricts access to authorised GSTN staff, tax officers, vendors and partners.
The Goods and Services Tax Database and associated infrastructure at GSTN are declared a protected system under the Information Technology Act, with access restricted to designated GSTN employees authorised by the Head of GSTN, designated tax officers, auditing agencies and accounting authorities, authorised contractual managed service provider or third-party vendor personnel and GSTN authorised business partners; the notification takes effect on publication in the Official Gazette.

Corrigendum correcting state-name listings in a Central Tax notification to amend published Gazette text.
Corrigendum to Notification No. 06/2020 Central Tax directs textual substitutions in the Gazette publication: at page 2, line 30 the state list is to read "Tamil Nadu, Uttarakhand", and at page 2, line 35 the state list is to read "Tripura, Uttar Pradesh, West Bengal", thereby correcting the originally published words.

Tariff classification correction: customs notification amends an incorrect tariff subheading to the correct statistical heading.
Corrigendum directs that, in line 15 of Notification No.05/2020-Customs, the tariff subheading "3907 99 90" shall be read as "3907 99 00," formally correcting the published customs notification and replacing the incorrect tariff code with the correct statistical heading.

Reconstitution of Appellate Authority for Advance Ruling under Section 99 appoints new members and supersedes prior notification.
Reconstitution of the State Appellate Authority for Advance Ruling is effected under the statutory power conferred by Section 99 of the Meghalaya Goods and Services Tax Act, 2017, expressly superseding the earlier notification and replacing the previously constituted body with a newly constituted Authority to perform appellate functions under the State GST framework, with specified senior central and state tax officials appointed as members.

Input tax credit restrictions tighten under amended GST rules, with ledger debit controls and expanded e-way bill compliance conditions.
The amendment lowers the rule 36(4) credit threshold from 20 per cent to 10 per cent and inserts rule 86A to restrict debit in the electronic credit ledger where input tax credit is suspected to be fraudulently or ineligibly availed, including cases involving non-existent suppliers, non-receipt of goods or services, unpaid tax, non-existent recipients, or missing prescribed documents. The restriction may be withdrawn when the conditions no longer exist and automatically ends after one year. Rule 138E is further amended to restrict e-way bill use where outward supply statements for any two months or quarters have not been furnished.

Late fee waiver for delayed GSTR-1 filings applies to specified registered persons who filed within the notified period.
Waiver of late fee under the Uttarakhand Goods and Services Tax regime is extended by inserting an additional proviso in the existing notification governing such relief. The waiver applies to registered persons who did not furnish outward supply details in FORM GSTR-1 for the months or quarters from July 2017 to November 2019 by the due date, but who furnished those details in FORM GSTR-1 during the specified period from 19 December 2019 to 10 January 2020. The notification is given retrospective effect from 19 December 2019.

Annual return filing deadline under GST extended to address electronic filing difficulties for registered persons.
Extension of the annual return filing time limit under the Uttarakhand Goods and Services Tax Act, 2017 by substituting 31 January 2020 for 31 December 2019 in the Explanation to section 44. The order addresses technical problems faced by taxpayers in furnishing the annual return electronically for the period from 1 July 2017 to 31 March 2018, and functions as a removal-of-difficulties measure under section 172 for the annual return requirement applicable to registered persons other than the excluded categories named in section 44.

Nidhi (Amendment) Rules, 2020 substitute NDH 1/NDH 2/NDH 3, prescribing revised returns, attachments and professional certification requirements.
The Nidhi (Amendment) Rules, 2020 substitute Forms NDH 1, NDH 2 and NDH 3, effective 10 February 2020, prescribing revised return and application templates for Nidhi companies that set out required identification, membership and financial disclosures (including Net Owned Funds and deposit schedules), attachment lists, board authorisation and mandatory professional certification, and procedures for seeking extensions and filing half yearly returns.

Scheme of arrangement applications under company law now require prescribed form, documents and a tribunal fee for unlisted takeovers.
The amendment inserts Rule 80A requiring applications under section 230 to be filed in Form NCLT-1 with the documents listed in Annexure B, adds a fee entry for takeover offer applications in unlisted companies to the Schedule of Fees, and expands Annexure-B to specify an affidavit, memorandum of appearance with board resolution or vakalatnama, documents supporting the grievance, and other relevant documents.

Takeover arrangement requires supermajority member applicant to file registered valuer report and deposit prescribed consideration in separate account.
The amendment permits a member-led takeover arrangement where a member with a supermajority shareholding applies to acquire remaining equity shares; it defines covered "shares" and excludes certain transfers. Applications must include a registered valuer's report using specified valuation parameters and details of a separately opened bank account holding a prescribed portion of the takeover consideration. The Schedule of Fees is updated to prescribe the application fee.

Commencement of section 230 provisions: specified sub-sections brought into force by government notification on an appointed date.
Central Government, exercising powers under sub-section (3) of section 1 of the Companies Act, 2013, appoints the 3rd day of February, 2020 as the date on which the provisions of sub-sections (11) and (12) of section 230 shall come into force by formal notification.