Exemption from foreign contribution regulation: wholly government owned, CAG audited organisations are excluded from the Act's operation.
The Central Government exempts organisations (other than political parties) constituted by or under Central or State Acts or by administrative/executive orders, wholly government owned and compulsorily audited by the Comptroller and Auditor General or its agencies, from the operation of the Foreign Contribution (Regulation) Act, 2010; the exemption applies to all provisions of the Act, takes effect from publication, and supersedes the earlier government notification.

Application of Companies Act provision to LLPs extends section 460 regime to limited liability partnerships by government notification.
The Central Government, under the enabling power in the Limited Liability Partnership Act, directed that the provisions of section 460 of the Companies Act, 2013 shall apply to a limited liability partnership from the date of publication, thereby importing that Companies Act provision into the LLP regulatory regime.

NBFCs complying with Ind AS must file AOC-4 NBFC Ind AS and consolidated AOC-4 CFS NBFC Ind AS with the Registrar.
The Companies (Accounts) Amendment Rules, 2020 require every NBFC that is required to comply with Ind AS to file standalone financial statements with the Registrar together with Form AOC-4 NBFC Ind AS and consolidated financial statements, if any, with Form AOC-4 CFS NBFC Ind AS; the amendment adds these two detailed e-forms to the Annexure of the Companies (Accounts) Rules, 2014.

Provisional anti-dumping duty on digital offset printing plates imposing country- and producer-specific rates and import restrictions.
Provisional anti-dumping duty is imposed on digital offset printing plates from specified countries with country- and producer-specific duty rates per square metre specified in a table for defined tariff items; duties are payable in Indian currency, effective for up to six months from publication, and the rate is calculated using the notified customs exchange rate on the bill of entry presentation date.

Appointment of Joint Commissioner (E-Governance) formalised by substitution in a departmental notification under statutory authority.
An amendment exercised under section 96 substitutes entry (ii) of the earlier notification to appoint Shri S.M. Saxena as Joint Commissioner (E-Governance) of State tax, thereby replacing the previous entry and formalising the personnel change in the departmental notification.

Common GST e invoice portals designated for invoice preparation, enabling electronic invoicing through designated websites nationwide.
Notification designates ten specified websites as the Common Goods and Services Tax Electronic Portal for preparation of e invoices, identifies those sites as managed by the Goods and Services Tax Network, and states that the designation is made under the enabling provisions of the Jammu and Kashmir GST and Integrated GST framework, effective from the stated effective date.

E-invoicing requirement: notified registered persons must obtain Invoice Reference Number via GST portal; other formats invalid.
Notified classes of registered persons must use E-invoicing by completing FORM GST INV-01 and obtaining an Invoice Reference Number through upload to the Common GST Electronic Portal in the manner and subject to conditions specified by notification; invoices not prepared as specified are not treated as invoices, and the prior sub-rules (1) and (2) of rule 48 do not apply to such electronic invoices.

E-invoice requirement mandates specified high-turnover registered persons to issue e-invoices for supplies to registered persons from April 2020.
The notification prescribes that registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees are required to prepare and issue e-invoices for supply of goods or services or both to a registered person, pursuant to the mechanism in sub-rule (4) of rule 48. The measure identifies the class of taxpayers by turnover threshold and fixes the commencement of the invoicing obligation from the stated effective date.

Additional ad hoc incentive for specified mobile phone tariff codes available for exports within a limited notified export period.
A 2% Additional Ad hoc Incentive is notified for exports of mobile phones under HS codes 85171211 and 85171219 for exports with Let Export date from 01.01.2020 to 31.03.2020; reward calculation is on realised FOB in free foreign exchange or FOB as per Shipping Bills in freely convertible currencies, whichever is less, and all MEIS provisions and Handbook of Procedures rules apply, with MEIS applications for these codes treated as applications for the Additional Ad hoc Incentive.

Scope of notification limited to intra India transport of goods services; amendment clarifies that other services are excluded.
The notification inserts Explanation 2 to specify that the item does not apply to any supply of a service other than a service by way of transport of goods from one place in India to another, thereby limiting the item's applicability to intra India goods transport services; the existing Explanation is renumbered as Explanation 1 and the amendment is promulgated under the State GST Act.

GST scope clarified: exclusions for GTA recipients and specified taxable services for BFs, BC agents, and security supplies.
The notification amends State Tax (Rate) entries to exclude goods transport agency services when the recipient government or local authority is registered solely to deduct tax, inserts taxable entries for business facilitator to banking company, agent of business correspondent to business correspondent, and supply of security personnel to registered persons with specified exceptions, and extends applicability to Parliament and State Legislatures; effective 1 January 2019.

GST rate amendment: new tariff entries for goods transport agency, PMJDY banking services, and rehabilitation services clarified.
Amendment inserts new tariff entries: Heading 9965/9967 for goods transport agency services to government bodies registered only for tax deduction under Section 51 (state tax rate shown in the table); Heading 9971 for banking company services to Basic Saving Bank Deposit account holders under PMJDY as nil-rated; Heading 9993 for rehabilitation professionals recognised under the Rehabilitation Council of India Act when providing services at specified public or registered entities as nil-rated. The definition of "financial institution" is added by reference to clause (c) of section 45-I of the Reserve Bank of India Act, 1934. The notification is effective from 1 January 2019.

GST rate amendments update service classifications, add renewable energy installation services, and expand explanatory definitions.
The notification amends the Telangana State GST rate schedule by revising service entries, inserting a new serial entry for construction and technical services related to renewable and waste to energy installations, adjusting tax rate entries for transport, insurance of goods carriage, leasing and rental services, and certain exhibition admissions, and by adding definitions for specified organisation and goods carriage in the explanatory provisions; the amendments are effective from the first day of January of the stated year.

Central tax exemption for nominated agency gold supplies requires export of jewellery within prescribed timeframe and proof of export.
Exempts the whole of the central tax on intra state supply of gold by a Nominated Agency to a registered recipient under the Export Against Supply by Nominated Agency scheme, subject to compliance with the Foreign Trade Policy and Handbook of Procedures, export of jewellery within the prescribed period, and submission of shipping bill or bill of export showing the recipient's GSTIN and export invoice within the prescribed timeframe; failure to produce proof of export makes the Nominated Agency liable to pay the central tax with interest.

Grant of alcoholic liquor licence not treated as supply under GST, excluding licence fees from supply classification.
Notification excludes the grant of alcoholic liquor licence by the State as a public authority from being treated as a supply of goods or services; this exclusion expressly covers consideration called licence fee, application fee or by any other name and removes such State-charged licence fees from supply-based GST treatment under the Telangana GST Act.

State GST rate schedule amendment: substitutions and insertions to tariff entries, including frozen vegetables and printed music.
Amendment to the Telangana SGST rate schedule substitutes S. No. 43A with separate entries for frozen vegetables and provisionally preserved vegetables, inserts a tariff entry for printed or manuscript music after S. No. 121, and adds a schedule entry for supply of gift items received by high dignitaries sold by public auction with proceeds for public or charitable causes.

Tax classification change for cement updates state GST entry to specify cement under the customs tariff chapter heading.
Amendment to Notification No. 7/2019 substitutes the entry at serial number 2 to read: "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975", thereby updating the taxable goods description for state GST purposes. The change is effected under section 9(4) of the Telangana GST Act, 2017 on the Council's recommendation and is effective from 1 October 2019.

GST rate schedule amendments reclassify and adjust taxable goods across multiple schedules, altering entries and applicability.
State Government amends the State Tax (Rate) notification to add a reference to sub section (5) of section 15 and to revise multiple tariff schedules: omitting, inserting, renumbering and substituting entries across the 2.5%, 6%, 9% and 14% rate schedules; introduces a valuation allocation rule deeming seventy percent of gross consideration as goods value where goods are supplied with a specified taxable service; and declares the amendments effective from the stated commencement date.

Exclusion of development rights: notification amended to exclude such supplies after the cut off, amendment now effective.
The State Tax (Rate) notification is amended to insert an exclusion specifying that the notification does not apply to supplies of development rights made on or after a stated cut off date, and the amendment is declared to come into force from a later specified commencement date.

Taxability of copyright transfers: creators' supplies to publishers and music companies are treated as taxable under state GST rules.
Amendments to the Telangana SGST rate notification classify copyright transfers permitting use/enjoyment by creators to music companies and by authors to publishers as taxable supplies when recipient is in the taxable territory; authors may opt to pay state tax under forward charge by registering and filing a prescribed declaration or by issuing a prescribed invoice declaration. The notification also adds entries for renting motor vehicles to body corporates and for securities lending under SEBI's Scheme with specified supplier and recipient roles.