Notification amendment to State GST updates the specified deadline date in an existing state tax notification.
Amendment under Section 128 of the Himachal Pradesh GST Act substitutes the figures, letters and word of the date in the third proviso of Notification No. 4/2018-State Tax (dated 30th January, 2018), replacing the previously specified date with a new specified date, and records its publication and prior amendment history in the Government Gazette.

Notification amendment replaces a specified appointee entry in Bihar SGST notification, updating the administrative roster.
The Governor, exercising notification power under the Bihar Goods and Services Tax framework, issues an amendment substituting the entry at serial number (i) of S.O. No. 173 (as amended) by inserting the figure and words "(i) Shri Dharmjeet Kumar, Additional Commissioner, CGST & CX, Patna-1", thereby updating the designated official in the notification's schedule; the amendment is recorded for publication in the Bihar Gazette and authenticated by the Commissioner State Tax-cum-Secretary.

De-notification of Special Economic Zone area following promoter request and approvals under the Special Economic Zones Act and rules.
De-notification of a portion of the KIADB Industrial Area SEZ was carried out following a promoter proposal, State Government approval and Development Commissioner recommendation; the Central Government, satisfied that statutory and rule-based requirements were fulfilled, exercised its powers under the SEZ legal framework to de-notify the specified survey plots, thereby reducing the total notified SEZ area and itemising the de-notified parcels.

Annual return deadline extension under Punjab GST clarifies staggered filing dates for 2017-18 and 2018-19 periods.
The Order substitutes the Explanation to section 44 of the Punjab Goods and Services Tax Act, 2017, declaring that the annual return for 1 July 2017-31 March 2018 shall be furnished on or before 31 December 2019 and the annual return for 1 April 2018-31 March 2019 shall be furnished on or before 31 March 2020, addressing electronic filing difficulties faced by registered persons.

Common Application Form for Foreign Portfolio Investors enables registration, PAN, and opening of bank and depository accounts.
Central Government notifies the Common Application Form as the unified instrument for Foreign Portfolio Investors to obtain registration, open bank and depository accounts, and apply for a Permanent Account Number; the CAF prescribes comprehensive KYC, FATCA/CRS and UBO disclosures, documentary attestation standards, investor category selection, and operational steps for electronic submission and processing through the designated depository participant and custodians.

One-time amnesty for filing GSTR-1 extended, revising the statutory filing deadline under Tripura GST notification through government amendment.
The State Government, under section 128 of the Tripura SGST Act, amended Notification No. F.1-11(91)-TAX/GST/2018 to substitute the earlier notified deadline with a later date, thereby extending the one-time amnesty period for filing outstanding Form GSTR-1 returns within the prescribed amnesty framework.

Tripura GST amendment extends filing deadlines and replaces INV 01 with a detailed e invoice schema; updates REG 01 and GSTR 3A.
The Tripura SGST amendment extends dates in rule 117 to 31 March 2020 and 30 April 2020, revises FORM REG 01 to standardise SEZ Unit/Developer registration fields, modifies FORM GSTR 3A language to replace definitive wording with permissive terms and adds a system generated notice disclaimer, and substitutes FORM INV 01 with a detailed e invoice schema specifying cardinality, data fields, tax breakup, transport and payment details, and validation notes; the amendment takes effect on publication.

Amendment to Common Adjudicating Authority appointments alters port designation and file reference for a specific notification entry.
The Director General, Revenue Intelligence, invoking clause (a) of Section 152 of the Customs Act, 1962, amends Notification No. 57/2019-Customs (N.T./CAA/DRI) by substituting, against the specified serial number in the Table, the existing file reference with the file reference read with corrigendum and by replacing the previously listed Nhava Sheva port designation in columns 3-5 with an alternative Nhava Sheva port designation; the substitution is effected by office reference and recorded by the Joint Director.

Tax administration jurisdictional reallocation defines Guwahati Commissioner's territorial and taxpayer classes, altering prior notification and effective on publication.
Substitutes Sl. No. 112 to designate the territorial jurisdiction of the Principal Commissioner/Commissioner of Income-tax, Guwahati to specified districts in Assam, Arunachal Pradesh and Meghalaya, and defines four taxpayer categories (non-company residents with non-business income; non-company taxpayers with principal place of business; companies with registered office or principal place of business in the area; specified individuals), while providing that all cases of those categories and all cases concerning certain company officers fall within that jurisdiction.

E-invoice requirement applies to registered persons exceeding the aggregate turnover threshold for supplies to registered persons, effective from the notified start date.
Notification requires registered persons whose aggregate turnover in a financial year exceeds the prescribed threshold to prepare and issue e-invoice under sub rule (4) of rule 48 for supply of goods or services or both to a registered person, with the compliance obligation commencing from the date stated in the notification.

Companies winding up procedure: petitions, liquidator appointment, asset realisation, creditor proofs, accounting and dissolution timelines.
The Rules provide a detailed procedural regime for the winding up of companies under the Companies Act, 2013: prescribed petition and statement-of-affairs forms and verification; notice, advertisement and service duties; appointment, duties, disclosures and limitations for provisional and Company Liquidators; creditor and contributory meeting, list-settlement and proof-of-debt procedures; Tribunal-sanctioned asset realisation and dividend distribution processes; mandatory accounting, investment, banking, audit and filing obligations; disclaimer, vesting and dissolution processes; and summary liquidation modifications for the Official Liquidator.

Delegation of powers enables local tax officers to block input tax credit under rule 86A, subject to conditions.
The Commissioner delegates to all Deputy Commissioners, Assistant Commissioners and State Tax Officers the powers and duties of the Commissioner to carry out the purposes of sub rule (1) and sub rule (2) of rule 86A of the MGST Rules, 2017, to block input tax credit; such powers must be exercised within each officer's jurisdiction and subject to conditions and restrictions the Commissioner may impose.

One-time amnesty deadline extended for filing GSTR-1, allowing late submission under amended notification under HGST Act.
The amendment replaces the earlier deadline in the third proviso of the prior departmental notification, thereby extending the one-time amnesty period to permit filing of FORM GSTR-1 for the period July 2017 to November 2019; the change is effected under the HGST Act by substituting the prior date with the newly prescribed date in the earlier notification.

Anti-dumping duty on sodium nitrite revised and continued, applying to imports from China PR and indirect export routes.
The Central Government, under section 9A of the Customs Tariff Act and relevant rules, amends Notification No. 40/2017-Customs (ADD) to substitute the duty table and impose a revised anti-dumping duty per metric tonne on Sodium Nitrite (tariff item 2834 10 10) originating in or exported from China PR and on consignments involving China PR through other countries; the revised duty is effective for five years from the date of the original notification dated 25 August 2017.

Amendment of notification date alters the proviso's temporal reference and declares the change effective retrospectively.
The government amends a prior notification by substituting the date in the third proviso with a new specified date; the amendment is made under powers conferred by the State Goods and Services Tax Act and declares that the notification, as amended, shall be deemed to have come into force from the earlier date specified in the original notification, thereby imparting retrospective commencement.

E-invoice schema: mandatory structured invoice data and amended registration and notice provisions change invoicing and SEZ registration fields.
The amendment extends specified deadlines in rule 117, revises FORM REG-01 to add structured SEZ Unit and SEZ Developer registration entries capturing name, approval order, validity period and approving authority, modifies FORM GSTR-3A wording to indicate potential tax liability and to state that certain notices are system generated without signature, and wholly substitutes FORM INV-01 with FORM GST INV-1, a comprehensive e-invoice schema defining field-level cardinality, mandatory fields, technical specifications and detailed supplier, buyer, item, tax, transport and supporting-document data requirements for electronic invoicing integration.

Puducherry GST rules amend deadlines, modify registration and notice wording, and replace invoice form with an e-invoice schema.
Amendments extend certain dates in rule 117 to 31 March 2020 and 30 April 2020, modify FORM REG-01 entries on SEZ Unit/Developer registration, revise FORM GSTR-3A wording to replace "will" with "may" and add a system-generated notice statement, and substitute FORM INV-01 with a comprehensive e-invoice schema (FORM GST INV-1) specifying mandatory and optional fields, cardinality, and technical field specifications for invoice, tax, party, payment, shipping, transport and supporting document data.

Extension of Filing Deadline for GSTR-1 allows late returns under one-time amnesty until the revised date.
Amendment substitutes the specified date in the third proviso of the principal GST notification, extending the deadline and allowing eligible taxpayers to file outstanding Form GSTR-1 returns for the earlier filing period within the newly prescribed timeframe under the one-time amnesty scheme.

Recruitment and service terms: NCLAT staffing governed by pay matrices, selection/deputation procedures and service conditions.
These rules govern recruitment, appointment, classification and service conditions for National Company Law Appellate Tribunal staff, applying to posts in Schedule I and deeming specified incumbents as duly appointed. Appointments are by the Central Government or delegate, with posts at or above Level 11 requiring Central approval. Recruitment methods include direct recruitment, promotion, deputation and absorption with detailed eligibility, qualifying service, maximum deputation periods and committee compositions. Service conditions, pay, allowances, medical entitlements and disciplinary regimes align with corresponding Central Government rules; deputationists retain parent service retirement and insurance rules while the Tribunal remits contributions.

Tribunal recruitment and service rules: appointments, deputation and pay matrix alignment determine recruitment and service conditions.
Rules establish recruitment, appointment and service conditions for National Company Law Tribunal staff: appointments by the Appointing Authority (higher levels requiring Central Government approval), recruitment by direct recruitment, promotion, deputation or absorption, with Schedule I specifying posts, pay matrix levels, eligibility, probation and selection/promotion committee compositions. Service conditions mirror Central Government rules for corresponding pay levels; deputationists retain parent department pension and insurance entitlements while the Tribunal remits contributions. Schedule II governs medical reimbursement and authorised hospitals.