Tariff value fixation updates applicable to specified edible oils, metals and agricultural commodities under customs valuation regime.
The Central Board, exercising its statutory power, substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal customs tariff value notification to fix tariff values for specified imports. The amendment prescribes dollar denominated values and units for listed commodities-edible oils (crude and refined palm and soyabean oils, palmolein), brass scrap, poppy seeds, areca nut-and for specified gold and silver entries that reference entitlement under an existing concessional notification, thereby updating the schedule used for customs assessment.

Extension of compliance deadline under Karnataka GST: statutory due date for specified notification moved from October to December.
Operative amendment under the Karnataka GST Act and Rules substitutes the originally specified figures, letters and word in Notification No. KGST.CR.01/17-18 (08/2020) with new figures, letters and word, thereby extending the compliance deadline set by that notification.

Renting of passenger motor vehicles taxable when fuel cost is included for corporate recipients; supplier must charge state tax.
Amendment substitutes serial 15 to treat renting of motor vehicles designed to carry passengers where the cost of fuel is included as a specified service when provided to a body corporate; it applies where the supplier is any person other than a body corporate who supplies to a body corporate and does not issue an invoice charging State tax at the prescribed rate, and where the recipient is a body corporate located in the taxable territory, with effect from 1 January 2020.

Puducherry GST rules amended: HSN reporting specified, SMS-verified Nil returns allowed, forms and audit reporting revised.
The Twelfth Amendment revises GST rules to allow the Government to prescribe HSN digit reporting requirements, permit SMS filing of verified Nil returns, clarify audit and FORM GSTR-9C filing obligations for persons above the turnover threshold, temporarily suspend certain filing restrictions for a COVID-related period, relax mandatory officer communications, replace FORM GSTR-2A with a detailed auto-drafted inward-supplies statement and update numerous GST forms and tables (GSTR-1, GSTR-5, GSTR-5A, GSTR-9, GSTR-9C and various DRC/ASMT forms) with new fields, instructions and table formats.

HSN code mention requirement: mandates digit precision in tax invoices by turnover category, with relaxed obligation for small suppliers.
Prescribes the number of digits of the Harmonised System of Nomenclature (HSN) code to be shown on tax invoices based on a registered person's aggregate turnover in the preceding financial year: up to five crores-four digits; more than five crores-six digits. Effective from the stated implementation date. Provides that a registered person with aggregate turnover up to five crores may not mention the specified number of HSN code digits when issuing tax invoices for supplies to unregistered persons.

Notification amendment under Section 148 expands covered financial years to include the subsequent fiscal period.
Amendment under Section 148 substitutes the words and figures identifying the covered financial years in the earlier state GST notification so that the notification's scope is expanded to include the additional financial year.

Due date for furnishing Form GSTR-1 set for eligible small taxpayers, with specified quarterly deadlines and Gazette follow-up.
Prescribes a special quarterly filing schedule in FORM GSTR-1 for registered persons below the notified aggregate turnover threshold, requiring filing for the October-December quarter by 13 January and for the January-March quarter by 13 April, with a further Gazette notification to follow for related monthly return time limits.

GST notification amendment updates year references for specified entries, altering their applicability and effective from October.
The notification amends the Puducherry GST rate notification by substituting the year "2020" with "2021" in column (5) against serial numbers 19A and 19B, effected under powers conferred by the Puducherry Goods and Services Tax Act, 2017, with the amendment taking effect from the first day of October, 2020.

GSTR-1 due date extended to the 11th day for specified registered persons for Oct-Mar filing period.
Extends the due date for furnishing FORM GSTR-1 by registered persons with aggregate turnover of more than 1.5 crore rupees in the preceding or current financial year: for each month October 2020 to March 2021 the return of outward supplies in FORM GSTR-1 shall be furnished by the eleventh day of the month succeeding such month; separate time limits for returns under sub section (2) of section 38 will be notified later.

Extension of notification deadline: GST notification cut off date extended to 31st October 2020 by regulation.
The Commissioner of State Tax, exercising powers under the GST Act and rules and on the Council's recommendation, issued an amending notification substituting the earlier notified date with a later date in the prior notification published in the Gazette, thereby effecting an extension of the notification deadline while leaving other terms intact.

GST compliance deadline extension by substitution of the statutory date for the affected notification, altering the prior deadline.
Amendment replaces the earlier notification's prescribed figures, letters and word for the statutory deadline with a later date, thereby extending the operative compliance cut-off in the specified GST notification by literal substitution.

Return Due Dates for FORM GSTR-3B established with standard monthly deadline and a short extended deadline for small taxpayers.
Specifies that returns in FORM GSTR-3B for October 2020 to March 2021 must be filed electronically through the common portal by the twentieth day of the succeeding month, with taxpayers having aggregate turnover up to five crore permitted filing by the twenty second day. Payment of tax liabilities must be discharged, subject to section 49, by debiting the electronic cash ledger or electronic credit ledger as applicable, while interest, penalty, fees or other amounts must be debited from the electronic cash ledger by the last date for furnishing the return.

Extension of deadline: notification deadline under Nagaland GST extended to end of December for compliance.
The Commissioner, exercising powers under sub-section (1) of section 44 of the Nagaland GST Act and rule 80 of the Rules, amends Notification No. 07/2020 dated 5th May, 2020 by substituting "31st October, 2020" with "31st December, 2020".

Return filing deadlines for GSTR-3B set: most taxpayers file by twentieth; small taxpayers by twenty fourth.
Filing deadlines for GSTR-3B returns for October to March are electronic through the common portal by the twentieth day succeeding each month, with a concessionary deadline of the twenty fourth day for taxpayers below the small turnover threshold. Tax liabilities must be discharged by debiting the electronic cash ledger or electronic credit ledger as applicable, while interest, penalty, fees and other amounts must be debited from the electronic cash ledger, completed no later than the return's due date.

GSTR-1 filing deadline extended for high-turnover registered persons until the eleventh day of the succeeding month.
Extension of the due date for furnishing details of outward supplies in FORM GSTR-1 is prescribed for registered persons with aggregate turnover of more than 1.5 crore rupees in the preceding or current financial year; for each month from October 2020 to March 2021 such persons shall furnish FORM GSTR-1 by the eleventh day of the month succeeding the relevant month, and the time limit for returns under sub-section (2) of section 38 for the same months will be notified subsequently in the Official Gazette.

Satellite launch services exemption: satellite launches by ISRO, Antrix and NSIL made GST-exempt under amended notification.
The amendment to notification No.47/ST-2 inserts a new serial entry classifying satellite launch services and prescribes nil tax liability for those services when supplied by the specified space entities. The exemption is made on the recommendations of the GST Council under the Haryana Goods and Services Tax Act, 2017 and is effective from the sixteenth day of October, 2020.

Equalisation levy electronic verification introduced; statements and payments must follow prescribed electronic filing and challan procedures.
Amendments to the Equalisation Levy Rules, 2016 prescribe an electronic verification code and require statements under section 167 to be furnished in Form No.1 either electronically under digital signature or via the electronic verification code; the Principal Director-General/Director General of Income-tax (Systems) shall prescribe procedures, data structures, standards and security, archival and retrieval policies for electronic filing. Assessees and e-commerce operators must remit equalisation levy using an equalisation levy challan to specified banks; forms and appeal processes (Forms No.1-No.4) are revised to reflect these requirements and verification norms.

Special Court designation under section 280A establishes a designated forum for prosecution of specified income tax offences.
The Central Government, under the Income tax Act, designates the Court of Munsiff No. 3 cum Judicial Magistrate, First Class, Kamrup (M), Guwahati as the Special Court to try specified income tax offences for Assam, Nagaland, Mizoram and Arunachal Pradesh, following consultation with the Chief Justice of the Gauhati High Court; the notification supersedes the earlier notification for future effect and comes into force on publication in the Official Gazette.

Extension of deadline under Sikkim GST notification; substituted earlier cutoff with a later compliance date for taxpayers.
Amends an earlier state GST notification by substituting the previously specified cutoff date with a later date, deferring the applicability of the prior notification's provisions for the extended period; the amendment is limited to this date substitution and makes no other substantive changes.

Due date extension for annual GST reconciliation (GSTR 9/9C) shifts filing deadline from October to December.
The Commissioner, exercising powers under the Central Goods and Services Tax Act and CGST Rules and acting on the Council's recommendation, amends Notification No. 41/2020 to substitute the previously notified deadline for furnishing Form GSTR 9 and Form GSTR 9C for FY 2018 19 with a later deadline, by issuing Notification No. 80/2020 Central Tax dated 28 October 2020.