Late fee waiver for delayed GSTR-4 filings where returns are filed within the prescribed reopening window and show no State tax liability.
The amendment permits waiver of late fee amounts above a nominal threshold and full waiver where the return shows no State tax liability, for registered persons who furnish FORM GSTR-4 within the prescribed reopening window; the concession is implemented by inserting a proviso into the prior notification under the State GST enabling provisions.

Rescission of notification: prior state tax notification withdrawn with retrospective effect and exceptions for prior actions.
The Chief Commissioner of State Tax rescinds Notification No. 76/2020-State Tax, subject to a savings provision preserving actions done or omissions made before rescission. The rescission is taken under statutory powers on Council recommendation as necessary in the public interest and is declared to have effect retrospectively from 10 November 2020.

Extension of deadline under CG GST notification: statutory date substituted and retroactive commencement declared by state government.
Amendment substitutes the figures, letters and word of the earlier notified date with a new date in Notification No. 41/2020-State Tax, thereby extending the operative deadline established by that notification. The amendment is made under the Chhattisgarh Goods and Services Tax Act and rules on Council recommendation and is declared to be deemed to have come into force on the earlier specified commencement date, giving retrospective effect to the substitution.

Late fee waiver for delayed GSTR-4 filings: excess waived and fully waived where central tax liability is nil.
The amendment waives the portion of the late fee under section 47 in excess of two hundred and fifty rupees and fully waives the late fee where the total central tax payable in the return is nil for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 but who furnish those returns within the specified relief period.

Commencement of section 10 of the Delhi GST Amendment: provisions appointed to take effect from 1 September 2020.
The Lt. Governor, under sub-section (ii) of section 1 of the Delhi Goods and Services Tax (Amendment) Act, 2019, appoints the date on which section 10 of the Amendment Act shall come into force by a Finance Department State Tax notification.

Common Adjudicating Authority appointed to adjudicate specified show-cause notices for listed entities, exercising transferred adjudicatory powers.
Notification appoints a Common Adjudicating Authority by the Principal Director General, DRI, empowering specified officers named in the schedule to exercise the powers and duties of the originally designated adjudicating authorities to adjudicate the listed show-cause notices against the named noticees, thereby transferring adjudicatory responsibility to the officers identified in the table.

Common adjudicating authority appointed to consolidate adjudication of specified customs show cause notices under the Customs Act.
The Principal Director General, Revenue Intelligence appoints specified officers as a Common Adjudicating Authority to exercise the powers and discharge the duties of the originally named adjudicating authorities in relation to particular customs show cause notices, as set out in the accompanying table, relying on prior notifications issued under the Customs Act.

Common Adjudicating Authority appointment centralises adjudication responsibility for specified customs show-cause notices.
Principal Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962, to exercise the powers and duties of the adjudicating authorities listed in the Table for adjudication of specified show-cause notices against the named noticees, thereby reallocating adjudicatory responsibility across customs formations and officers.

Late fee waiver for delayed GST returns filed within specified extended dates, with class based filing schedule and conditions.
Amendment substitutes the Table in the third proviso to provide class based extended due dates for furnishing FORM GSTR-3B for February-July 2020 by reference to aggregate turnover bands and grouped States/Union Territories. It adds provisos waiving the portion of late fee in excess of a small amount for returns for July 2017-January 2020 if filed between 1 July and 30 September 2020, and fully waiving late fee where the state tax payable in such returns is nil. The notification is effective from 24th June, 2020.

Commencement of amended GST provisions deemed to come into force retroactively, fixing the operative date for specified amendment sections.
The State Government appoints the 30th day of June, 2020 as the date on which the provisions of sections 2 and 13 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2020 shall be deemed to have come into force, made under the powers of sub section (2) of section 1 of the Amendment Act and communicated by notification of the Commercial Tax Department.

Extension of time for refund rejection orders under Section 54: issuance deferred until after receipt of the taxpayer's reply.
The notification extends the statutory deadline to issue orders rejecting refund claims that otherwise fell between 20 March 2020 and 29 June 2020; such orders may instead be passed within fifteen days after receipt of the registered person's reply to the notice or by 30 June 2020, whichever is later, and the extension is deemed effective from 20 March 2020.

Commencement date: Section 11 of Chhattisgarh GST Amendment Act deemed effective retrospectively from 18 May 2020.
The State Government appoints the 18th day of May, 2020 as the date on which the provisions of section 11 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2020 shall be deemed to have come into force, made under the powers conferred by sub section (2) of section 1 of the Act and effected by Notification No. 43/2020 - State Tax dated 19th November 2020.

Commencement of amended Delhi GST provision appointed to operate from an earlier specified date by executive notification.
Commencement of section 13 of the Delhi Goods and Services Tax (Amendment) Act, 2019 is appointed to take effect from 1 September 2019 by executive notification dated 19 November 2020, issued by the Lt. Governor under the commencement power in the Amendment Act to fix the operative date for that provision.

Anti-dumping duty extension on Phthalic Anhydride preserves the import levy on shipments from Japan and Russia pending review.
The Central Government, invoking powers under the Customs Tariff Act and applicable anti-dumping rules, amended Notification No. 56/2015-Customs (ADD) to insert a provision that the anti-dumping duty on Phthalic Anhydride originating in or exported from Japan and Russia shall remain in force up to and inclusive of 31st January, 2021, unless revoked, superseded or amended earlier.

Extension of time limits under GST extends compliance deadlines but excludes specified provisions; e way bill validity is separately extended.
Extension of time for GST compliance extends procedural and filing deadlines falling between 20 March and 29 June 2020 to 30 June 2020, except for specified substantive and procedural provisions and rules; separately, e-way bills whose validity expired between 20 March and 15 April 2020 are deemed valid until 30 April 2020, effective from 20 March 2020.

Exchange rate determination under section 14 fixes separate import and export currency conversion rates for customs use.
Determination of exchange rates under section 14 of the Customs Act, 1962 prescribes separate rupee conversion rates for imports and exports for specified foreign currencies, effective from 20th November, 2020, and supersedes the earlier Notification No.105/2020-Customs(N.T.) except as to prior actions. Schedule I lists per unit rates for twenty currencies with distinct import and export entries; Schedule II lists rates per 100 units for currencies quoted accordingly, for use in customs valuation and related procedures.

GST threshold change: amendment reduces the notified monetary threshold, altering applicability under Karnataka GST rules.
The amendment replaces the monetary threshold wording in the first paragraph of Notification (07/2020) No. FD 03 CSL 2020(e), altering the applicability criterion of that notification by substituting the earlier threshold wording with a lower threshold wording, effective as stated in this amendment issued under sub-rule (4) of rule 48 of the Karnataka Goods and Services Tax Rules, 2017.

Special tax deposit procedure allows quarterly filers to pre-deposit proportionate tax in initial months to cover liability.
Notification allows registered persons who opt for quarterly returns to make interim deposits in the electronic cash ledger during the first and/or second month of a quarter to meet tax liability: the deposit equals thirty five percent of the tax liability shown by debiting the electronic cash ledger in the preceding quarter's return for quarterly filers, or equals the tax liability shown by debiting the electronic cash ledger in the last month of the immediately preceding quarter for monthly filers. Exemptions apply where ledger balances are adequate or liability is nil, and eligibility requires furnishing the return for the complete preceding tax period.

Quarterly return option requires eligible small taxpayers to file quarterly returns while remitting tax monthly under prescribed conditions.
The Government notifies that registered persons within the specified aggregate turnover threshold who have opted under sub rule (1) of rule 61A may furnish returns quarterly while paying tax monthly, subject to the condition that the return for the preceding month due on the date of option has been furnished and that the option continues unless revised. Crossing the turnover threshold during a quarter precludes quarterly filing from the first month of the succeeding quarter. A deemed option table fixes default monthly or quarterly status for certain filers, with a limited portal window to change the option.

Commencement of specified provision under Karnataka GST Amendment: government fixed its operative date by official notification.
The State Government fixed 10 November 2020 as the commencement date for the specified provision of the Karnataka Goods and Services Tax (Amendment) Act, 2019, by official notification under the powers conferred by the Act's commencement clause, issued by the Finance Department as Notification No. 43/2020.