GSTR-3B filing extension for small taxpayers: staggered monthly deadlines granted for January-March returns.
Extension of filing deadlines for FORM GSTR-3B returns is provided for taxpayers with aggregate turnover up to Rupees Five Crore in the previous financial year, requiring these taxpayers to furnish their GSTR-3B electronically through the common portal for the months of January, February and March 2020 on the prescribed extended dates by insertion of a further proviso to the earlier notification.

Extension of annual return deadline: taxpayers may file GST annual returns for the initial rollout period via the common portal by the new deadline.
The Commissioner, under the GST Act and Rules and on Council recommendation, extends the time limit for furnishing the annual GST return for the initial rollout period and authorises electronic submission through the common portal, fixing a new final date for compliance by affected taxpayers.

Due dates for GSTR-3B filing amended for small taxpayers, with staggered monthly deadlines by state group.
Notification prescribes that FORM GSTR-3B for January, February and March 2020 for taxpayers with aggregate turnover up to rupees five Crore must be furnished electronically through the common portal. Taxpayers with principal place of business in specified southern and certain union territories shall file on or before the 22nd of February, March and April 2020 respectively, while taxpayers in the remaining listed states and union territories shall file on or before the 24th of February, March and April 2020 respectively.

Extension of annual return filing deadline under GST for specified registered persons, with staggered due dates by location.
Extension of the time limit for furnishing the annual return for 1 July 2017 to 31 March 2018 is granted under the Nagaland GST Act and Rules; returns must be filed electronically through the common portal. Due dates are staggered by principal place of business: specified states have a due date of 5th February, 2020, while other territories and states, including Nagaland, have a due date of 7th February, 2020.

GST waiver notification amended to substitute the date in the third proviso and update the applicable reference.
The Uttarakhand GST waiver notification is amended by substituting the date in the third proviso of Notification No. 116/2018/5(120)/XXVII(8)/2017/CT-4. The reference to 10 January 2020 is replaced with 17 January 2020, updating the date stated in the proviso under section 128 of the Uttarakhand Goods and Services Tax Act, 2017.

Common adjudicating authority appointment centralises adjudication of specified customs show cause notices under statutory authority.
Officers of the Directorate of Revenue Intelligence are appointed as Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962, to exercise the powers and discharge the duties of specified proper officers for adjudication of the listed show cause notices; the Table identifies the noticees, notice particulars, original adjudicating authorities, and the DRI officers designated to adjudicate, including matters remitted for de novo proceedings.

Common Adjudicating Authority appointment centralises adjudication of specified Customs show cause notices under the Customs Act by designated officers.
Appointment of a Common Adjudicating Authority to centralise adjudication of specified Customs show cause notices by designating officers to exercise the powers and duties of the originally named adjudicating authorities for the listed noticees, with a Table specifying noticees, notices and appointed common authorities and a recorded corrigendum amending one notice reference.

Common Adjudicating Authority appointment: amendment substitutes the designated port name for the adjudicating office.
The Director General, Revenue Intelligence amends Notification No. 17/2017-Customs (N.T./CAA/DRI) by substituting the port designation "Nhava Sheva-I" with "Nhava Sheva-V" for the Common Adjudicating Authority/Proper Officer, effected under the Customs Act and prior enabling notifications as an administrative change to the designated adjudicating office.

Extension of adjudication period granted to permit completion of Customs show cause adjudication against specified noticees.
An administrative notification extends the adjudication period by one year under the Customs Act proviso to permit determination of duty or interest for the show cause notice dated 22 March 2019 concerning M/s Fine Organic Industries Pvt. Ltd. and two others, for which a Common Adjudicating Authority had previously been appointed.

GST return deadline extension for small taxpayers allows staggered Form GSTR-3B filing across specified states.
The notification amends Notification No.44/2019 by inserting two provisos prescribing staggered electronic filing due dates for FORM GSTR-3B for January, February and March 2020 for taxpayers with aggregate turnover up to rupees Five Crore, allocating earlier due dates for specified southern and western States and certain Union territories and later due dates for specified northern, eastern and northeastern States and remaining Union territories, to be filed through the common portal under the powers of section 168 of the CGST Act read with rule 61(5) of the CGST Rules.

GSTR-3B filing deadlines for small taxpayers in specified states revised to staggered electronic submission dates.
Amendment prescribes revised electronic filing deadlines for FORM GSTR-3B for January, February and March 2020 for taxpayers with aggregate turnover up to rupees five Crore in the previous financial year, dividing principal places of business into two groups of States and Union territories and assigning staggered monthly due dates for furnishing returns on the common portal.

Extension of annual GST return deadline for FY 2017-18: staggered due dates set by principal place of business.
Extension of time is granted for furnishing the annual return and reconciliation statement electronically for the period 1 July 2017 to 31 March 2018, specifying staggered due dates by principal place of business: one group to file by the fifth day of February and the remaining group by the seventh day of February, via the common portal; a corrigendum corrects the territorial listings.

Extension of annual GST return filing deadline for prior-year returns to specified state groups in early February.
The Commissioner, under the Act and applicable rules, extends the time for electronic furnishing of annual returns in FORM GSTR-9 and reconciliation statements in FORM GSTR-9C for the period 1 July 2017 to 31 March 2018 for registered persons by principal place of business; two specified state-groupings are given distinct extended due dates in February as set out in the notification.

Extension of annual return deadline for GSTR-3B filings: electronic submission window extended following Council recommendation.
The notification extends the statutory time limit for furnishing annual returns under the Karnataka Goods and Services Tax framework, authorising electronic filing through the common portal for the specified assessment period. Issued by the Commissioner of Commercial Taxes and taken on the recommendation of the GST Council, the measure prescribes a revised deadline for submission of the annual return in FORM GSTR-3B and states the effective date from which the extension applies.

Commencement of Amended GST Provisions: specified Maharashtra GST sections take effect from 1 January 2020.
The Ordinance substitutes sub section (2) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Act, 2019, deeming the substitution effective from 26th December 2019 and providing that sections 3 to 6, 8, 9, 11, 12 and 21 shall come into force on 1st January 2020, while remaining sections shall come into force on dates appointed by Government notification in the Official Gazette.

Rescission of customs exemption notifications removes specified exemption measures while preserving prior actions.
The Central Government, invoking powers under the Customs Act and the Customs Tariff Act and being satisfied it is necessary in the public interest, rescinds the listed miscellaneous exemption notifications specified in the Table, while preserving the validity of things done or omitted to be done before such rescission.

Customs amendment: omission of a specified Table entry narrows the scope of an existing exemption notification under statutory power.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends Notification No. 82/2017 Customs by omitting serial number 31A and the related entries in the Table to that notification by way of Notification No. 11/2020 Customs dated 2 February 2020.

Customs tariff amendments update exemption entries by substituting specific HS classification codes in existing notifications.
Amendments substitute specified HS tariff subheadings in the Tables of four customs exemption notifications: two entries are replaced with "8529 90 30 or 8529 90 90" and two entries with "8529 90 10 to 8529 90 30", by identifying each principal notification and the relevant serial number and substituting the new entry in column (2). The amendments are effected under the executive power to amend notifications in the public interest under the Customs Act.

Countervailing duty rules define subsidy investigations, consultations, undertakings, reviews, and anti-circumvention measures for subsidised imports.
Countervailing duties remain in force only so far and for so long as necessary to counteract injurious subsidisation. Definitive duties ordinarily remain effective for no more than five years, subject to review and possible extension where expiry is likely to result in continued or recurring subsidisation and injury. The amendments establish an anti-circumvention framework covering changes in trade patterns, low-value assembly or completion operations, alterations in description, name or composition, routing through non-subject exporters or countries, and other practices that render the duty ineffective. Investigations may be initiated on application or on the designated authority's initiative and are subject to notification and defined time limits.

Anti-dumping duty circumvention rules target low-value assembly, product alteration and trade rerouting that undermine remedial measures.
Anti-dumping duty rules now define related producers and the period of investigation, permit extension of duty to certain exporters or producers not originally investigated, and prescribe investigation-period limits. Circumvention includes unjustified trade-pattern changes that undermine duty effects and involve injury and dumping. It covers low-value-addition assembly, product alterations, rerouting through entities or countries not subject to duty, and other practices making duty ineffective. Cumulative injury assessment requires specified dumping-margin and import-volume thresholds and appropriateness in light of competitive conditions.