Common Adjudicating Authority appointed to adjudicate specified customs show-cause notices against multiple importers and units.
The Director General, Revenue Intelligence appoints the officer specified in the notification as a Common Adjudicating Authority to exercise the powers and discharge the duties of the various specified customs adjudicating officers for adjudication of the identified show-cause notice against M/s Divis Laboratories Ltd. and other listed noticees, thereby consolidating adjudicatory responsibility for the cited proceedings under the appointed authority.

Restriction on input tax credit use: officers may block electronic credit ledger debits pending verification of eligibility.
The amendment reduces the mandatory input tax credit reversal under rule 36 from 20 per cent to 10 per cent and inserts rule 86A authorising the Commissioner or an authorised officer to withhold debits from the electronic credit ledger where there are recorded reasons to believe credit was fraudulently availed or is ineligible, including claims based on invoices from non existent registrants, without receipt of goods or services, where tax on the supply was not paid, or absent prescribed documents; the restriction may be lifted when conditions cease to exist and ends after the prescribed restriction period. Rule 138E is also expanded to permit action where outward supply statements are not furnished for two tax periods.

Commencement of Finance Act provisions brings specified Part and sections into force on the appointed date.
The Central Government, exercising powers under designated enabling provisions of the Finance (No. 2) Act, 2019, notifies an appointed date as the operative commencement for Part III and specified sections of Part IX of Chapter VI, thereby activating those statutory provisions and making them legally effective from the appointed date.

Maharashtra GST amendment extends transitional dates and updates REG 01 to require SEZ unit and developer registration details.
The Maharashtra GST (Amendment) Rules, 2020 extend certain transitional deadlines in rule 117-substituting "31st December, 2019" with "31st March 2020" in sub rule (1A) and "31st January, 2020" with "30th April 2020" in sub rule (4)(b)(iii)-and replace serials 12 and 13 in FORM REG 01 Part B to add explicit fields for SEZ Unit and SEZ Developer registration: name selection, approval order number and date, validity period, and approving authority designation.

E Invoice schema and GST procedural forms updated to require structured invoice data and revised notices for compliance.
Amendments revise rule 117 effective dates, expand FORM REG-01 to capture SEZ Unit/Developer registration particulars, alter FORM GSTR-3A wording to permissive language and insert system generated notice text, and wholly substitute FORM INV-01 with a detailed machine readable e invoice schema specifying field names, cardinality, mandatoryity, formats and explanatory notes for invoice, supplier, buyer, dispatch, item, tax and total details to enable structured electronic invoicing and system validation.

Revisional authority appointments enable hierarchical review of GST administrative decisions across commissioner levels and strengthen oversight.
The notification appoints Revisional Authority under the Goods and Services Tax framework: the Commissioner is revisional authority over decisions of Additional and Joint Commissioners; the Additional Commissioner is revisional authority over decisions of Joint Commissioners; and the Joint Commissioner is revisional authority over decisions of Deputy Commissioners, Assistant Commissioners and Commercial Tax Officers, thereby specifying the hierarchical review structure.

Quick Response code requirement applies to B2C invoices issued by high-turnover registered persons, with dynamic QR code deemed sufficient.
Invoices issued by a registered person whose aggregate turnover in a financial year exceeds five hundred crore rupees to an unregistered person must carry a Quick Response (QR) code. If a Dynamic QR code is made available through a digital display and the invoice cross-refers payment using it, the invoice is deemed to have the required QR code.

Commencement of GST amendment provisions is notified from 1 April 2020 under the Uttarakhand rules.
The commencement of the provisions in rule 5 of the Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2019 is appointed with effect from 1 April 2020. The notification, issued in public interest under the power conferred by sub-rule (2) of rule 1, fixes the operative date from which the specified amendment provisions shall come into force.

Turnover based invoice requirement mandates specified high turnover registered persons to prepare invoices for supplies to registered persons.
A notification designates as a class of registered persons those exceeding the prescribed turnover threshold and requires them to prepare invoices in accordance with sub rule (4) of Rule 48 of the Uttarakhand GST Rules, 2017 when supplying goods or services to a registered person, thereby creating a turnover based, class specific invoice preparation obligation.

E-invoicing portal notification authorises GSTN-managed websites for invoice generation under the GST rules.
Common Goods and Services Tax Electronic Portals are notified for preparation of invoices under the e-invoicing framework. The listed GST websites, managed by the Goods and Services Tax Network, are authorised for generation of invoices in terms of the relevant GST rules. The notification operates from 1 January 2020.

E-invoicing rules for specified registered persons require invoice reference numbers and prescribed portal-based preparation.
The Uttarakhand Goods and Services Tax Rules, 2017 are amended to introduce a notified e-invoicing mechanism for specified classes of registered persons. Such persons must prepare invoices by including the particulars in FORM GST INV-01 and obtaining an Invoice Reference Number after uploading the prescribed information on the Common Goods and Services Tax Electronic Portal, subject to the manner, conditions and restrictions specified by notification on the recommendations of the Council. An invoice issued otherwise than in the prescribed manner is not to be treated as an invoice.

Extension of one-time amnesty for delayed GSTR-1 filings grants a short remedial window and is made retroactive.
The notification amends a prior state tax notification to extend the one-time amnesty filing deadline for FORM GSTR-1 covering July 2017 to November 2019 by substituting the earlier deadline with a new deadline, thereby creating a limited remedial window for registrants to regularise past outward supply reporting; it further declares the amendment to be deemed in force from the earlier date specified in the prior notification.

Registration requirement for portfolio managers establishes licensing, disclosure, client segregation and Board inspection obligations.
These regulations require mandatory registration of portfolio managers with the Board, prescribing application procedures, fees, net worth and fit and proper criteria, staffing and infrastructure requirements, and ongoing obligations including appointment of a compliance officer and custodian, segregation of client funds and securities, maintenance of client wise accounts and records, preparation and filing of a certified Disclosure Document, periodic reporting to clients and the Board, and submission to inspection, audit and enforcement by the Board.

Notification amendment alters the specified proviso deadline under Odisha GST notification, effecting a textual substitution.
Amendment substitutes the figures, letters and word "10th January, 2020" with the figures, letters and word "17th January, 2020" in the third proviso of Finance Department Notification No.2258 FIN CT1 TAX 0043/2017 under the authority of section 128 of the Odisha Goods and Services Tax Act, 2017, following the GST Council's recommendation.

Notification amendment alters specified effective date, extending the application deadline under Bihar State GST notification.
Amendment under section 128 of the Bihar Goods and Services Tax Act, 2017 substitutes the figures, letters and word "10th January, 2020" in the third proviso of Commercial Taxes Department notification No. S.O. 124 dated 23rd January, 2018 with the figures, letters and word "17th January, 2020", thereby modifying the operative date in that proviso without changing other provisions of the original notification.

Special Economic Zone designation establishes an IT-enabled services zone, creates an Approval Committee, and confers Inland Container Depot status.
Central Government designates 5.37 hectares in Survey No. 439, Sholinganallur village, Tamil Nadu, as a sector-specific Special Economic Zone for Information Technology and Information Technology Enabled Services. An Approval Committee is constituted, chaired by the Development Commissioner and comprising designated representatives of commerce, foreign trade, customs or central excise, income tax, banking, the State Government, and the developer as special invitee. The zone is deemed to be an Inland Container Depot under the customs framework from 16 January 2020.

Annual return filing extension granted for affected GST periods, allowing delayed electronic submission under an administrative remedial order.
The Order substitutes the Explanation to the annual return provision, declaring that the annual return for 1 July 2017 to 31 March 2018 shall be furnished on or before 31 December 2019 and the annual return for 1 April 2018 to 31 March 2019 shall be furnished on or before 31 March 2020, as an administrative measure to address technical difficulties in electronic filing; the Order is effective from 14 November 2019.

Composition scheme: optional simplified tax payment for eligible small suppliers with specified exclusions and prescribed conditions.
The Bill adds a voluntary composition scheme allowing eligible small registered persons to pay tax at a prescribed rate in lieu of normal tax, subject to exclusions (inter State supplies, supplies via certain e commerce operators, notified manufacturers/suppliers, casual/non resident persons) and common PAN conditions; clarifies aggregate turnover and exclusions for exempt financial services measured by interest or discount; raises the goods only supplier threshold by notification; mandates Aadhaar authentication or alternate identification for registration; prescribes electronic payment and return periodicity changes; enables electronic cash ledger transfers and corresponding State-Central transfers; establishes the National Appellate Authority for Advance Ruling mechanism and binding effect of its rulings; and introduces a profiteering penalty with conditional waiver.

Exchange rate determination for customs conversion fixes currency rates for import and export calculations effective on specified date.
The notification fixes the rate of exchange for conversion between specified foreign currencies and Indian currency for customs purposes, effective from 17th January, 2020, superseding the prior board notification; rates are listed in Schedule I (per unit) and Schedule II (per 100 units), each distinguishing rates for imported goods and exported goods.

Notification amendment substitutes an operative date in a tax notification while retaining an earlier deemed commencement date.
Amendment substitutes the figures, letters and word in the third proviso of Government of Karnataka Notification (02/2018) with a new date under the authority of Section 128 of the Karnataka Goods and Services Tax Act, 2017, and declares that this Notification shall be deemed to have come into force with effect from the earlier specified date.