GST exemption for satellite launch services now applies to specified space entities with nil tax under the amended notification.
Amends Notification No. ERTS(T)65/2017/12 by inserting serial 19C (tariff 9965) to exempt satellite launch services supplied by specified space entities, showing "Nil" in the tax columns; effective 16 October 2020.

SGST notification amendment expands retrospective applicability and postpones operative date to December, altering prior annual reference.
The amendment broadens Notification No. 14/2020-State Tax by substituting "a financial year" with "any preceding financial year from 2017-18 onwards," and postpones the notification's specified date from the 1st day of October to the 1st day of December, under the authority of the sixth proviso to rule 46 of the Himachal Pradesh GST Rules, 2017.

Eligibility period extended: benefits may apply to any preceding financial year from 2017-18 onwards, including exports.
Amends Notification No. 13/2020-State Tax to substitute "a financial year" with "any preceding financial year from 2017-18 onwards" and to insert "or for exports" after "goods and services or both to a registered person," thereby extending temporal scope to prior financial years and explicitly including exports within the notification's coverage, effected under the powers of sub-rule (4) of rule 48 of the Himachal Pradesh GST Rules, 2017.

Extension of GST notification deadline: prescribed compliance cut off under state SGST notification is extended to a later date.
The Commissioner, exercising powers under the State GST framework and rules, substitutes the date in Notification No. 41/2020-State Tax with a later date, thereby extending the compliance timeline specified in the principal notification published in the State Gazette.

Amendment to Customs notification substituting table entries for serial five to update noticee and adjudicating authority details.
The Principal Director General, Directorate of Revenue Intelligence issues an amendment substituting the Table entry for serial number 5 in Notification No. 74/2016-Customs (N.T.), replacing prior particulars with revised identification of the noticees led by Jagraon Exports, the DRI show cause notice reference and date, and the designated adjudicating authorities and order references that correspond to those show cause proceedings.

Common Adjudicating Authority appointed to assume adjudication powers for specified show cause notices under section 152.
Appointment of Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962: the Principal Director General, Revenue Intelligence designates officers listed in the Table to exercise the powers and discharge the duties of the original adjudicating officers in respect of particular noticees and show cause notices, authorising the named officers to assume adjudicatory functions for the limited purpose of adjudication of the listed notices.

Tax exemption for satellite launch services now specified at nil SGST rate under amended notification.
The State notification amends the SGST rate schedule by inserting a new table entry classifying satellite launch services and declaring those services, when supplied by designated national space entities, eligible for nil State tax treatment; the amendment is effected under the Arunachal Pradesh GST Act and issued on the recommendation of the Council.

GST notification amendment substitutes annual references in specified entries, altering applicability from October and updating rates.
Amendment substitutes the year reference "2020" with "2021" in column (5) entries for serial numbers 19A and 19B of the State GST rate Table; the change is made under powers of the Himachal Pradesh GST Act and is deemed effective from the first day of October.

Anti-dumping duty extension: continued levy on axle beam and steering knuckle imports from China through end-November.
Amendment to Notification No. 49/2015 Customs (ADD) provides that the anti-dumping duty on Front Axle Beam and Steering Knuckles imported from China shall remain in force up to and inclusive of 30th November, 2020, unless revoked, superseded or amended earlier, exercising powers under the Customs Tariff Act and the relevant anti dumping rules following a review and request for extension.

Appointment of tax officers under the Goods and Services Tax Act confers statutory powers tied to holding specified departmental posts.
The notification appoints specified classes of officers under the Delhi Goods and Services Tax Act, 2017 and, relying on Section 3 read with sub section (1) of Section 4, confers upon them the powers of their respective posts while they hold those posts in the Department of Trade & Taxes; listed posts include Special Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Goods and Service Tax Officers, and Inspectors.

Manipur GST rules amended to allow SMS filing for nil returns; HS code disclosure, audit threshold and multiple form updates.
The amendment authorises the Commissioner to notify the number of digits of the Harmonised System of Nomenclature code required to be declared or classes exempted; permits furnishing specified Nil returns and outward-supply statements via short messaging service verified by a mobile OTP; temporarily relaxes a restriction for non-filed returns from 20 March 2020 to 15 October 2020; requires audited accounts and FORM GSTR-9C filing for persons with aggregate turnover over five crore for FY 2018-19 and 2019-20; and substitutes FORM GSTR-2A and revises multiple GST forms and instructions including GSTR-1, GSTR-5, GSTR-9 and related forms.

Border crossing designation: amends land frontier entries to include specified cross border roads and Asian Highway link.
The notification substitutes the TABLE entry for the land frontier of Bhutan, specifying two recognised frontier crossings: the road connecting Jaigaon Bazar and Phuentsholing, and the Asian Highway 48 link between Torsha tea garden and Ahllay, effected under clause (c) of sub section (1) of section 7 of the Customs Act, 1962 as an amendment to Principal Notification No. 63/1994 Customs (N.T.).

GST rate exemption for satellite launch services supplied by national space entities comes into force under amended notification.
Amendment inserts serial entry 19C (tariff code 9965) to apply a Nil State tax rate to satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited; the amendment takes effect from 16 October 2020 under Notification No. 05/2020-State Tax (Rate).

Satellite launch services now exempt from state GST when supplied by ISRO, Antrix or New Space India Limited.
The notification inserts entry 19C to the State Tax (Rate) schedule exempting satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited by specifying a Nil rate of State GST for those services; the amendment is made under the statutory powers of the GST Act and takes effect from the stated commencement date.

GST exemption for satellite launch services places such services by national space entities under nil Central GST rate.
An amendment to Notification No. 12/2017 inserts a new Table entry exempting satellite launch services supplied by specified national space entities from Central GST, designating those supplies as nil-rated and removing CGST liability, effected on the recommendations of the Council and recorded as an insertion after the existing serial number.

IGST exemption for satellite launch services removes integrated tax liability for specified public space launches.
Amendment inserts a Nil IGST rate entry as serial 20C, tariff item 9965, specifying that satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited attract Nil IGST, effected by Notification No. 05/2020-Integrated Tax (Rate) dated 16 October 2020 as a further amendment to Notification No.9/2017-Integrated Tax (Rate).

Tax exemption for satellite launch services now applies to specified Indian suppliers, exempting them from Union Territory GST.
The notification amendment inserts entry 19C to exempt satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited from Union Territory Goods and Services Tax, prescribing a Nil tax rate and corresponding Nil entry in the notification's rate columns.

HSN code disclosure requirement adjusted by turnover threshold; small suppliers may omit HSN digits for unregistered customers.
Amendment prescribes that tax invoices must display HSN code digits according to a supplier's aggregate turnover: four digits for suppliers within the lower turnover threshold and six digits for suppliers above it, while allowing suppliers at or below the lower threshold to omit HSN digits for supplies to unregistered persons.

GSTR-3B filing due dates specify staggered monthly deadlines and require electronic ledger payment of tax liabilities.
The notification requires electronic filing of GSTR-3B for October 2020 to March 2021 on the common portal by the twentieth day of the succeeding month, with a later twentieth-to-twenty-second-day concession for taxpayers within the specified lower-turnover band; taxes must be discharged via the electronic cash or credit ledger and interest, penalty or other amounts via the electronic cash ledger no later than the last date for furnishing the return.

GSTR-1 due date extension for specified registered persons; new monthly deadline set following each tax month.
Extension of the monthly filing deadline for FORM GSTR-1 is prescribed for registered persons exceeding the aggregate turnover threshold in the preceding or current financial year for months October 2020 to March 2021; on the recommendation of the Council and under the statutory provisions cited, these persons must furnish details of outward supplies in FORM GSTR-1 by the eleventh day of the month succeeding the relevant month. The time limit for filing the corresponding details or return will be notified subsequently in the Official Gazette.