Common adjudicating authority appointed to consolidate adjudication of specified customs show cause notices by DRI officers.
The Director General, Revenue Intelligence appoints specified DRI officers as Common Adjudicating Authority under clause (a) of section 152 of the Customs Act, 1962 and antecedent customs notifications, empowering them to exercise the powers and discharge duties of identified Customs adjudicating officers for adjudication of particular show cause notices against named noticees, as set out in the accompanying table which maps noticees, SCNs, original adjudicators and the appointed common adjudicators.

Amendment to customs notification updates a reference to include a corrigendum and revises the port/office designations.
Amendment substitutes textual entries in the Table to Notification No. 42/2019-Customs (N.T./CAA/DRI) for serial number 1: column 3 is replaced to add the original reference read with corrigendum dated 23.09.2019, and columns 4 and 5 are amended to change the designated port/office name from the prior designation to the revised designation.

Effective date clarification: commencement tied to expiry of one-year period under section 28(9)(b) for show cause notices.
The corrigendum to Notification No. 50/2019-Customs (N.T./CAA/EXTENSION/DRI) amends the effective date language so that extensions operate "with effect from date of expiry of one year as envisaged under section 28(9)(b) of the Customs Act, 1962" for each show cause notice, replacing the prior wording tying effect to the date of issuance of those notices.

Intimation of tax liability before show cause notice: taxpayers may pay or submit responses upon formal communication.
The Sixth Amendment amends multiple GST rules: rule 21A prohibits issuance of tax invoices during suspension and applies invoice and recovery provisions upon revocation; rule 36 restricts input tax credit claims when suppliers have not uploaded invoice details by capping credit relative to uploaded credits; rule 61 mandates electronic furnishing of FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended; rule 91 requires refund disbursement based on a consolidated payment advice; rule 97 allocates half the Fund to the Board for GST publicity subject to consumer affairs fund availability; rule 142 requires pre-notice intimation of ascertained tax, interest and penalty via FORM GST DRC-01A and permits taxpayer submissions or partial payment in Part B.

Input tax credit limitation: restricts ITC where supplier invoice uploads are absent, linking claims to supplier compliance.
Amendments clarify that suspended registrants shall not issue tax invoices and address application of sections 31(a) and 40 for supplies during suspension; limit input tax credit claims where supplier-uploaded invoice details are lacking; require specified returns to be furnished in FORM GSTR-3B when GSTR-1/GSTR-2 timelines are extended; link refund disbursement to a consolidated payment advice; allocate a specified share of the GST Fund for publicity subject to a departmental funding floor; and mandate pre-show-cause notice communication of ascertained tax, interest and penalty via newly inserted FORM GST DRC-01A with an opportunity to pay or submit replies in Part B.

Pre-notice tax intimation: compulsory communication of ascertained tax liability and opportunity for pre-show-cause submissions or payment.
The amendments clarify that suspended registrants "shall not make any taxable supply" by prohibiting issuance of tax invoices and non-charge of tax, provide that revocation invokes section 31(3)(a) and section 40 procedures for supplies during suspension, cap input tax credit claimed for non-uploaded supplier details at 20% of eligible credit supported by supplier uploads, require GSTR-3B filing where GSTR-1/GSTR-2 deadlines are extended, mandate refund disbursement on consolidated payment advice, allocate 50% of Fund receipts for GST publicity subject to conditions, and introduce FORM GST DRC-01A to communicate ascertained tax/interest/penalty and allow pre-notice submissions or partial payment.

Extended filing deadlines for specified GST returns allow Jammu and Kashmir principal businesses to regularise late filings under prescribed conditions.
The State amends a prior notification to change an opening paragraph date and to add clauses granting conditional relief to registered persons with principal places of business in Jammu and Kashmir who have electronically furnished specified GST returns through the common portal by newly prescribed cut off dates. The relief covers: FORM GSTR-1 for August (subject to an aggregate turnover threshold), FORM GSTR-7 for July and August where tax was deductible at source, and FORM GSTR-3B for July and August; each relief applies only for failure to furnish the named form by its due date.

Extended filing dates for GST returns protect Jammu and Kashmir taxpayers who filed specified GSTR forms within revised deadlines.
The amendment revises an operative date and inserts clauses providing extensions of filing deadlines for registered persons whose principal place of business is in the State of Jammu and Kashmir. Relief applies where specified forms were furnished electronically through the common portal by the prescribed extended cut-off dates: FORM GSTR-1 for outward supplies (August, 2019) for taxpayers above the stated turnover threshold; FORM GSTR-7 for July and August, 2019 for persons required to deduct tax at source; and FORM GSTR-3B for July and August, 2019.

Annual return compliance option: registered persons below turnover threshold may furnish past years' returns under special procedure.
The notification permits registered persons with aggregate turnover not exceeding the prescribed threshold who have not furnished the annual return by the due date to follow a special procedure and have the option to furnish the annual return for the specified financial years; it further provides that a return not furnished before the due date shall be deemed to have been furnished on the due date.

Optional annual return filing for small taxpayers; non-filing deemed filed on due date for specified financial years.
Notification allows registered persons with aggregate turnover not exceeding two crore rupees, who did not furnish the annual return before the due date, the option to furnish the annual return for financial years 2017-18 and 2018-19; if the return is not furnished before the due date, it shall be deemed to be furnished on the due date.

Optional annual return filing for small taxpayers allows deemed furnishing when return not filed by the due date.
Registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return before the due date are permitted, for specified financial years, to opt to furnish the annual return under the statutory provision read with the relevant rule, and where they have not furnished the return before the due date the return shall be deemed to be furnished on the due date.

Extension of GSTR-1 filing deadline for specified high-turnover registrants to the eleventh day of the succeeding month.
Registered persons whose aggregate turnover exceeds the prescribed threshold may furnish outward-supply details in FORM GSTR-1 for each month from October 2019 to March 2020 up to the eleventh day of the month succeeding the relevant month, with the time limit for related return-filing obligations to be notified later in the Official Gazette.

Extension of GSTR-1 due date: registered taxpayers may now file monthly returns by the eleventh day following each month.
Extension of the time limit for furnishing details of outward supplies in Form GSTR-1 is prescribed for registered persons with aggregate turnover above the statutory threshold for each month from October 2019 to March 2020, allowing filing up to the eleventh day of the month succeeding the relevant month; the time limit for furnishing the details or return under the separate onward reporting provision will be notified later in the Official Gazette.

Due date for GSTR-1 extended for large taxpayers monthly filings, with regional staggered deadlines and later notification for related returns.
Extends the deadline for furnishing details of outward supplies in Form GSTR-1 by registered persons above the prescribed aggregate turnover threshold for each month from October 2019 to March 2020 to the eleventh day of the succeeding month, with specified regional adjustments for certain States and Union territories; time limits under sub-section (2) of section 38 for those months will be notified subsequently.

GSTR-1 filing deadlines set for small registered persons for specified quarters; monthly return timelines to be notified later.
Notifies that registered persons with aggregate turnover up to the prescribed threshold shall follow a special procedure to furnish outward supply details in FORM GSTR-1: for October-December 2019 by 31 January 2020 and for January-March 2020 by 30 April 2020. It further states that the time limit for furnishing monthly details or returns for October 2019-March 2020 will be notified subsequently in the Official Gazette.

Turnover-limited registered persons must follow special quarterly FORM GSTR-1 filing deadlines for outward supply reporting.
Prescribes a special quarterly filing procedure for registered persons in Chhattisgarh whose aggregate turnover does not exceed the notified threshold, requiring them to furnish details of outward supplies in FORM GSTR-1 for specified quarters within the extended timeframes listed in the table; the notification also states that time limits for furnishing monthly details or returns for the relevant months will be notified subsequently in the Official Gazette.

GSTR-1 filing schedule: special quarterly deadlines set for small turnover registered persons, with a regional extension.
Notification requires registered persons below the notified aggregate turnover threshold to furnish outward-supply details in FORM GSTR-1 quarterly: October-December 2019 by 31 January 2020 and January-March 2020 by 30 April 2020, with an extended October-December 2019 deadline of 24 March 2020 for persons based in the erstwhile State/Union territory of Jammu and Kashmir or the Union territory of Ladakh; the time limit for furnishing related monthly returns for October 2019-March 2020 is to be notified later.

Due date for GSTR-3B returns set monthly; payment must be debited from electronic ledgers by the filing deadline.
Specifies that FORM GSTR-3B returns for October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the succeeding month, and requires registered persons to discharge tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger not later than that last date.

Due date for GSTR-3B returns fixed: monthly returns and ledger-based payment due by the twentieth day following each month.
Returns in FORM GSTR-3B for October 2019 to March 2020 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month. Registered persons must discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.

GSTR-3B filing deadlines set with staggered regional and turnover-based extensions; payment via electronic ledgers required.
Specifies that FORM GSTR-3B for October 2019 to March 2020 is to be furnished electronically through the common portal generally on or before the twentieth day of the succeeding month, subject to multiple provisos granting later filing dates for specified States, Union Territories and for taxpayers below a turnover threshold; and mandates that tax, interest, penalty, fees or other amounts must be discharged by debiting the electronic cash or credit ledger not later than the last date for furnishing the return.